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Scotia-Glenville Central School District - Financial Condition Management and Extra-Classroom Activities (2017M-288)
… or other known trends and use appropriated fund balance to fund operations. Use surplus funds as a financing source to fund one-time expenditures and needed reserves or to reduce District property taxes. Ensure that student …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/scotia-glenville-central-school-district-financial-condition-managementTown of Wappinger - Information Technology (2019M-220)
… for Town operations. Town officials did not develop a breach notification policy, disaster recovery plan or a … Develop and adopt comprehensive IT policies that address breach notification, disaster recovery and PPSI, and …
https://www.osc.ny.gov/local-government/audits/town/2020/03/06/town-wappinger-information-technology-2019m-220Sherrill City School District - Future Farmers of America Extra-Classroom Activity Fund (2019M-251)
… America (FFA) extra-classroom activity (ECA) cash receipts and disbursements were properly accounted for. Key Findings … need to improve internal controls over FFA cash receipts and disbursements. We found: District officials did not … the required prior approvals. Key Recommendations Board and District officials should: Ensure an annual audit of the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sherrill-city-school-district-future-farmers-america-extra-classroomOverview – Information Technology Contingency Planning
… that is maintained for use if there is loss or damage to the original. Establishing backup procedures is a …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/overview-0XI-A.1 Purchasing Process Overview – XI-A. Purchasing
… The purpose of this section is to provide guidance to Business Units about the procurement process in the Statewide Financial System. Guide to Financial Operations REV. 12/17/2014 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a1-overviewBrasher-Winthrop Consolidated Fire District – Board Oversight (2021M-47)
… the accounting records. Audit District claims prior to payment and conduct an annual audit of the Treasurer’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/06/11/brasher-winthrop-consolidated-fire-district-board-oversight-2021m-47Jefferson-Lewis-Hamilton-Herkimer-Oneida Board of Cooperative Educational Services – Procurement (2022M-128)
… whether Jefferson-Lewis-Hamilton- Herkimer-Oneida Board of Cooperative Educational Services (BOCES) officials used … Have support that they obtained the required number of quotes for six purchases totaling $39,758. Use a … whether JeffersonLewisHamiltonHerkimerOneida Board of Cooperative Educational Services BOCES officials used …
https://www.osc.ny.gov/local-government/audits/boces/2022/12/02/jefferson-lewis-hamilton-herkimer-oneida-board-cooperative-educational-servicesGreenville Central School District – Information Technology (2021M-156)
Determine whether Greenville Central School District District officials established adequate network user account controls to prevent unauthorized use or access
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/greenville-central-school-district-information-technology-2021m-156Town of Hector – Employee Compensation (2024M-85)
… of 23 eligible employees. Paid one employee $5,271 for a separation payment that was not approved by the Board. Key …
https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-hector-employee-compensation-2024m-85IX.2.A Acronyms – IX. Federal Grants
… ALN Assistance Listing Number (formerly Catalog of Federal Domestic Assistance or … Standard Application for Payments CCR Central Contractor Registration CFDA Catalog of Federal Domestic Assistance (currently Assistance Listing Number or ALN) CFR Code of Federal Regulations CMIA Cash …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix2a-acronymsRequired Reporting
… Status Tracker Justice Court Fund Justice Court Fund Reporting (JCR) JCR User Guide for Town and Village Justices … MA-144) Assessment Roll Verification Employer Retirement Reporting Town and County Special Districts and Town … Improvements Asset Forfeiture Escrow Fund Court and Trust Reporting AC231 – Report of the Condition of all Court and …
https://www.osc.ny.gov/local-government/required-reportingTravel Advisory No. 13
Updated IRS Mileage Rates
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/13-updated-mileage-ratesTown of Java – Tax Collection Remittance (P1-24-21)
… were not provided to finance Town and County operations in a timely manner. The Tax Collector did not remit taxes … action. Appendix B includes our comment on an issue raised in the Supervisor’s response. …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-java-tax-collection-remittance-p1-24-21Village of Dolgeville – Treasurer’s Records and Reports (2024M-28)
… reports to the Board each month. Prepare and file the required annual financial report (AFR) with the New York … monthly financial reports to the Board and file AFRs, as required. Village officials agreed with our recommendations and indicated they have initiated or plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2024/07/03/village-dolgeville-treasurers-records-and-reports-2024m-28Locust Valley Central School District – Information Technology Equipment Management (2024M-134)
… and accurate inventory of information technology (IT) equipment. Key Findings District officials did not maintain … As a result, officials cannot assure taxpayers that all IT equipment is safeguarded, adequately accounted for and would … did not adopt a comprehensive written policy for IT equipment inventory or perform periodic physical inventories. …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/04/locust-valley-central-school-district-information-technology-equipmentVested Retirement Benefit – Special 20- and 25-Year Plans
… more years of credited service, you will be eligible for a vested retirement benefit when you do reach retirement age. … to collect a vested retirement benefit depends on your tier. Tiers 2 and 3 — the first of the month following your 55th birthday. Tier 5 — your 55th birthday. Tier 6 — your 63rd birthday. The Benefit Your vested retirement …
https://www.osc.ny.gov/retirement/publications/1517/vested-retirement-benefitContact Us – Understanding Your Responsibilities: Elected & Appointed Officials
… Three ways to contact NYSLRS about elected and appointed officials …
https://www.osc.ny.gov/retirement/members/ea-officials/contact-usChild Support and Spousal Maintenance – Divorce and Your Benefits
… An Income Withholding Order for child support or spousal maintenance that was served on a member’s … be served on NYSLRS after the member retires for child support or spousal maintenance to be deducted. NYSLRS can … spousal maintenance if required by a DRO, but not child support. Rev. 2/23 …
https://www.osc.ny.gov/retirement/members/divorce/child-support-and-spousal-maintenanceLump Sum Payments – Legacy Reporting
… service information to NYSLRS. After you have made final payments to the employee for any accrued unused, unpaid sick … etc. and submitted your monthly report with these final payments, complete and submit the Accrued Payments and Leave Credits page for the employee. Rev. 5/26 …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/lump-sum-paymentsOntario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) – Multiyear Planning and Software Management (2016M-249)
… multiyear planning, including reserve funds, and software management for the period July 1, 2014 through July 5, 2016. … Educational Services BOCES Multiyear Planning and Software Management 2016M249 …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-boces