Search
Tier Status – New Career Plan
… their retirement plan election. There is no Tier 4 in the New York State and Local Police and Fire Retirement System. … New Career Plan information for PFRS Tier 1 2 3 Article 11 5 …
https://www.osc.ny.gov/retirement/publications/1515/tier-statusPotsdam Central School District – Payroll (2016M-161)
… The purpose of our audit was to evaluate the accuracy of payroll payments for the period July 1, 2014 through February … a result of this audit. … Potsdam Central School District Payroll 2016M161 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/potsdam-central-school-district-payroll-2016m-161Elmira Heights Central School District - Nonresident Tuition (2019M-120)
… they did not timely bill for nonresident students placed in the District. Key Recommendation Implement procedures …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/elmira-heights-central-school-district-nonresident-tuition-2019m-120Town of Van Etten - Procurement and Supervisor's Fiscal Oversight (2019M-111)
Determine whether Town officials purchased goods and services economically and determine whether the Supervisor safeguarded cash
https://www.osc.ny.gov/local-government/audits/town/2019/08/16/town-van-etten-procurement-and-supervisors-fiscal-oversight-2019m-111City of Norwich - Capital Planning (2019M-88)
… and equipment. The City has approximately $1.8 million in capital needs that will impact its financial condition. … resources are available to replace capital assets in a timely manner. Create inventory lists of capital assets … action. Appendix B includes our comments on issues raised in the City’s response letter. … Determine whether City …
https://www.osc.ny.gov/local-government/audits/city/2019/08/16/city-norwich-capital-planning-2019m-88Warwick Valley Central School District - Professional Services (2019M-139)
… whether the District procured professional services in accordance with Board policies and applicable statutory … Key Finding District officials did not seek competition for professional services from four of the 12 professional … policy to be sure it sets forth the expectations for the procurement of professional services. Ensure that the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/20/warwick-valley-central-school-district-professional-services-2019m-139Town of Bovina - Records and Reports (2019M-200)
… and other financial reports to the Board. File AUDs in a timely manner. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-bovina-records-and-reports-2019m-200IV.3.C Federal Receipts – IV. Accounting Codes - Uses and Descriptions
… Miscellaneous Federal Operating Grants funds. Click here to download the table below as a Microsoft Excel file . … 36121 Redeposit/Recovery of Federal Fund Payments Guide to Financial Operations REV. 05/25/2012 … Federal receipts …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3c-federal-receiptsEnterprise Charter School – Enrollment and Billing (2014M-378)
Enterprise Charter School Enrollment and Billing 2014M378
https://www.osc.ny.gov/local-government/audits/charter-school/2015/03/27/enterprise-charter-school-enrollment-and-billing-2014m-378Hamilton-Fulton-Montgomery Board of Cooperative Educational Services – Procurement (2016M-43)
… Purpose of Audit The purpose of our audit was to evaluate BOCES’ procurement for the … The Hamilton-Fulton-Montgomery BOCES is an association of 15 component school districts in Hamilton, Fulton and …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/08/hamilton-fulton-montgomery-board-cooperative-educational-services-procurement-2016mFranklin-Essex-Hamilton Board of Cooperative Educational Services – Payroll (2016M-27)
… Key Recommendations There were no recommendations as a result of this audit. … FranklinEssexHamilton Board of …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/01/franklin-essex-hamilton-board-cooperative-educational-services-payroll-2016m-27Franklin Central School District – Health Insurance Cost Savings (2016M-50)
… of Audit The purpose of our audit was to determine whether District officials implemented measures to achieve cost … 1, 2013 through December 31, 2015. Background The Franklin Central School District is located in six towns of Delaware and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/06/franklin-central-school-district-health-insurance-cost-savings-2016m-50Oceanside Union Free School District – Professional Services (2016M-281)
… The Oceanside Union Free School District is located in the Town of Hempstead in Nassau County. The District, which operates 10 schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/oceanside-union-free-school-district-professional-services-2016m-281Whitesboro Central School District – Claims Auditing (2016M-115)
… for the period July 1, 2014 through December 31, 2015. Background The Whitesboro Central School District is located …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/whitesboro-central-school-district-claims-auditing-2016m-115City of White Plains – Sexual Harassment Prevention Training (S9-23-1)
… (SHP Training). Key Findings SHP Training was provided to employees and elected officials. However, of the 150 total … with our recommendation and have indicated they planned to initiate corrective action. … audit city white plains …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/22/city-white-plains-sexual-harassment-prevention-training-s9-23-1Centereach Fire District – Procurement (2016M-342)
… State, distinct and separate from the Town of Brookhaven in Suffolk County. The District provides fire protection and … competitive methods when procuring goods and services, in accordance with the District’s purchasing policy and … laws. Key Recommendations There are no recommendations in this report. … Centereach Fire District Procurement …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/11/18/centereach-fire-district-procurement-2016m-342Real Estate
… Real Estate Partners Real Estate Program 5404 Wisconsin Avenue, Suite 1150 Chevy Chase, MD 20815 (202) 370-7450 … GCM Grosvenor Real Estate Program 767 Fifth Avenue, 14th Floor New York, NY 10153 (646) 362-3675 …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/real-estateOperational Advisory No. 9
… following schedule: CHECK TYPE CHECK TYPE DESCRIPTION DATE OF ESCHEATMENT A State Payments Including Vendor & Employee Expense and … . For more information regarding the escheatment of payroll checks, please see the Payroll Bulletin 2259.1 - …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/9-current-year-escheatmentTown of Canandaigua – Fund Balance, Water Operations and Information Technology (2017M-109)
… While the Board budgeted for the use of appropriated fund balance and reserves as a financing source from 2014 through … 2016, the more than $1 million in total appropriated fund balance went unused. The Board did not develop a long-term …
https://www.osc.ny.gov/local-government/audits/town/2017/09/29/town-canandaigua-fund-balance-water-operations-and-information-technology-2017m-109Village of Gowanda – Procurement (2013M-175)
… the Village’s purchasing practices for the period June 1, 2011, through April 26, 2013. Background The Village of … for the 2012-13 fiscal year included appropriations of $1.6 million for the general fund, $695,327 for the sewer fund … and $445,993 for the water fund. Key Finding We tested 16 purchases totaling $408,028 made in the 2011-12 and …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-gowanda-procurement-2013m-175