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XII.6.G Paying Debt Service – XII. Expenditures
… informs Business Units how to process vouchers for Debt Service payments. The Office of the State Comptroller’s … a Vendor ID to associate with every New York State Debt Service agreement. The Vendor IDs follow the schema … In the actual Vendor ID, X will equal the debt service number assigned to each agreement from the Office of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6g-paying-debt-serviceOswego County – County Bridge Maintenance (S9-13-8)
… is governed by a 25-member County Legislature. The County’s budgeted expenditures totaled $193 million in 2012. The … involved with the oversight of bridges. The Department’s operating budget was $10.3 million for the 2012 fiscal … For the nine available and completed fiscal years from 2002 through 2011, the County had an average of 21 flags. We …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/oswego-county-county-bridge-maintenance-s9-13-8Service Retirement Benefit – State Police Plan
… service , your pension will be: 50 percent of your FAE; plus 1.66 percent of your FAE for each year of creditable … percent of your FAE for each year of creditable service; plus 1.66 percent of your FAE for each year of non-State … and click “Apply for Retirement.” You can also apply by mail by submitting the Application for Service Retirement …
https://www.osc.ny.gov/retirement/publications/1518/service-retirement-benefitTown of Hempstead Sanitary District No. Six – Professional Services and Fuel (2014M-246)
… Purpose of Audit The purpose of our audit was to examine the District’s procurement of professional services and maintenance of fuel inventories … Town of Hempstead Sanitary District No Six Professional Services …
https://www.osc.ny.gov/local-government/audits/district/2015/01/02/town-hempstead-sanitary-district-no-six-professional-services-and-fuel-2014m-246Village of Hunter – Cash Receipts and Board Oversight (2015M-254)
… receipts for trash bag sales and the summer recreation program to ensure accountability and examine the Board’s … reports. Board minutes do not contain a resolution listing employee wages and salaries, nor does the budget include a … Ensure that the Board minutes contain a resolution listing employee wages and salaries or that the approved budget …
https://www.osc.ny.gov/local-government/audits/village/2016/01/08/village-hunter-cash-receipts-and-board-oversight-2015m-254Town of Dover – Financial Activities (2013M-139)
… internal controls over selected financial activities for the period January 1, 2011, to October 22, 2012. … an elected Town Supervisor. Total budgeted expenditures for the 2012 fiscal year were approximately $4.4 million. Key … year. Conduct a thorough and deliberate audit of claims for payment against the Town before they are paid, ensuring …
https://www.osc.ny.gov/local-government/audits/town/2013/08/30/town-dover-financial-activities-2013m-139Akron Man Pleads Guilty to Stealing FEMA Grant Funding Intended for Education Expenses
… U.S. Attorney John D. Fabian, who is handling the case, stated that on January 12, 2015, the defendant … the joint investigation to pursue criminal charges against Rick Lobur, a former firefighter in Akron, New York, for committing FEMA grant fraud," stated John Tiano, Special Agent-in- Charge, Detroit …
https://www.osc.ny.gov/press/releases/2019/07/akron-man-pleads-guilty-stealing-fema-grant-funding-intended-education-expensesTown of Hempstead Sanitary District No. 2 – Financial Condition and Procurement (2016M-388)
… competitive bidding process and obtain written and verbal quotes for procurements between $1,000 and the bidding …
https://www.osc.ny.gov/local-government/audits/district/2017/03/17/town-hempstead-sanitary-district-no-2-financial-condition-and-procurement-2016mIntroduction – Travel and Conference Expense Management
… spousal and other non-employee travel with public funds. Reimbursement of travel expenses to employees even when the … or school district purposes. Inadequate audit of travel reimbursement claims, including a lack of verifying mileage claims. All references in this guide to "employees" …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/introductionSelected Payments for Special Items Made to Stony Brook University Hospital from January 1, 2011 through March 31, 2011
… to State University of New York's Stony Brook University Hospital (Stony Brook) for special items were made according … portion of the Plan. Empire processes Plan claims for hospital services in accordance with agreements they … to State University of New Yorks Stony Brook University Hospital Stony Brook for special it …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-stony-brook-university-hospital-january-1-2011-throughCato-Meridian Central School District – Salaries, Wages and Leave Benefits (2021M-173)
… percent) salary and wage payments were disbursed without authorization. For four of nine employees that had separation … our comment on an issue raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/cato-meridian-central-school-district-salaries-wages-and-leave-benefitsOrange Ulster Board of Cooperative Educational Services – Nonstudent Network User Accounts (2022M-154)
… adequate internal controls over nonstudent network user accounts to help prevent unauthorized use, access and … did not establish adequate internal controls over network user accounts to help prevent unauthorized use, access and … officials did not: Disable 20 unneeded nonstudent network user accounts that had last log-on dates ranging from January …
https://www.osc.ny.gov/local-government/audits/boces/2023/01/27/orange-ulster-board-cooperative-educational-services-nonstudent-network-userWayland-Cohocton Central School District – Building Access Accounts and Badges (2024M-113)
… (District) officials properly managed and monitored building access accounts and badges. Key Findings District officials did not properly manage and monitor building access accounts and badges used to access District … and remain active can potentially result in unauthorized building access. District officials: Did not establish …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/20/wayland-cohocton-central-school-district-building-access-accounts-andAbout an Employer’s Role – What Every Employer Should Know
… What every employer should know about NYSLRS and what it means to participate as an employer …
https://www.osc.ny.gov/retirement/employers/partnership/about-employers-roleSlaterville Springs Fire District – Internal Controls Over Financial Operations (2013M-315)
… example, the Board did not review the Treasurer’s monthly bank reconciliations and no one compared the financial activity recorded to the bank statements and/or cancelled check images on a monthly … more routine oversight, which includes reviewing monthly bank reconciliations, routinely comparing activity recorded …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/slaterville-springs-fire-district-internal-controls-over-financialWheelerville Union Free School District – Unused IT Asset Inventory (2022M-2)
… assets in an unsecured area and an unlocked cabinet in a classroom and did not track or monitor who accessed …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/wheelerville-union-free-school-district-unused-it-asset-inventory-2022m-2Southern Westchester Board of Cooperative Educational Services – Information Technology (2024M-38)
… properly safeguarded from inappropriate use and access. In addition to sensitive IT control weaknesses that we … personal, private and sensitive information or disable the network. 16 IT assets could not be traced to or from … system and 40 IT assets were not properly recorded in the system. Key Recommendations Develop written …
https://www.osc.ny.gov/local-government/audits/boces/2024/08/09/southern-westchester-board-cooperative-educational-services-information-technologyContact Update Online Help
… click the certification checkbox above the Save button to confirm that the information you are about to submit is … of Agency" can be designated as Commissioner, Chancellor, or Director, and so on. Refer to the Guide to Financial …
https://www.osc.ny.gov/contact-update/online-helpVillage of Unadilla – Budgeting (2013M-143)
… to consider historical revenues and expenditures and/or current known needs as they developed the budgets, and the … estimates are not being realized or expenditures reach the amounts appropriated. …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-unadilla-budgeting-2013m-143Afton Fire District – Internal Controls Over Financial Operations (2013M-248)
… Purpose of Audit The purpose of our audit was to determine whether District … distinct and separate from the Town of Afton, and located in Chenango County. The Board of Fire Commissioners consists … each attached invoice; however, the Board has no process in place to verify it is approving all claims for payment …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/afton-fire-district-internal-controls-over-financial-operations-2013m-248