Search
Monroe 2-Orleans Board of Cooperative Educational Services – Software Management (2015M-56)
… by the nine Boards of Education of the BOCES’ component school districts. Budgeted appropriations for information …
https://www.osc.ny.gov/local-government/audits/boces/2015/09/04/monroe-2-orleans-board-cooperative-educational-services-software-management-2015mCaledonia-Mumford Central School District – Online Banking (2016M-227)
… $17.1 million. Key Findings The District does not have a written online banking agreement with its bank. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/21/caledonia-mumford-central-school-district-online-banking-2016m-227Cortland Enlarged City School District - Budget Review (B4-15-12)
… with appropriate increases. Restrict the use reserve funds to legally appropriate financing sources. Examine the use of fund balance and reserve funds as recurring financing sources and consider reduction …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/cortland-enlarged-city-school-district-budget-review-b4-15-12Brighter Choice Charter Middle School for Girls – Financial Operations (2014M-301)
… Background The Brighter Choice Charter Middle School for Girls is a public school that is not under the control of the … in writing. … Brighter Choice Charter Middle School for Girls Financial Operations 2014M301 …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/03/06/brighter-choice-charter-middle-school-girls-financial-operations-2014m-301Village of Malverne – Procurement (2017M-16)
… our audit was to examine the Village’s procurement process for the period June 1, 2015 through August 31, 2016. Background The Village of Malverne is located in the Town of Hempstead in Nassau County and has a … Budgeted appropriations were approximately $16 million for the 2016-17 fiscal year. Key Findings Village officials …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-malverne-procurement-2017m-16Downsville Central School District – Fund Balance (2016M-79)
… the Towns of Andes, Colchester, Hamden, Hancock, Tompkins and Walton in Delaware County. The District, which operates … fund balance is in compliance with statutory limits and use the surplus fund balance in a manner than benefits District taxpayers. Adopt budgets with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/downsville-central-school-district-fund-balance-2016m-79Cohoes City School District – Budgeting (2016M-111)
… Purpose of Audit The purpose of our audit was to examine the District’s budgeting practices to determine if District officials properly managed fund … and planned uses of reserve funds. Use surplus funds to fund one-time expenditures, fund needed reserves or reduce …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cohoes-city-school-district-budgeting-2016m-111Fishers Island Union Free School District – Five Point Plan (2015M-320)
… with State legislation known as the Five Point Plan for the period July 1, 2014 through June 30, 2015. Background … of the requirement to do so. The District did not use a competitive request for proposal process when selecting its external audit firm. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/fishers-island-union-free-school-district-five-point-plan-2015m-320Edgemont Union Free School District – Procurement of Professional Services (2016M-126)
… quotes. Key Recommendations Amend the purchasing policy and develop procedures to provide guidance to staff when … including soliciting competition, obtaining written and verbal quotes, maintaining appropriate documentation and documenting the decision-making process for the service …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/edgemont-union-free-school-district-procurement-professional-servicesYonkers City School District – Fixed Assets (2015M-229)
… was to review controls over the District’s fixed assets for the period July 1, 2013 through April 14, 2015. … The Yonkers City School District is the school district for the City of Yonkers. The District operates 39 schools … 26,000 students. As of July 1, 2014, the responsibility for the District’s financial operations was transferred to …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/yonkers-city-school-district-fixed-assets-2015m-229Accounts Payable Advisory No. 9
… Chapter XII, Section 5.C - Selecting the Appropriate Vendor and Address Sequence , Business Units must select the correct Vendor ID and Address Sequence when processing payments to …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/9-complex-entity-national-gridTown of Caroline – Renewable Energy (2013M-325)
… Purpose of Audit The purpose of our audit was to examine the Town’s energy usage for Town facilities for the period January 1, … 18, 2013. Background The Town of Caroline is located in Tompkins County. The Town is governed by the Town Board, …
https://www.osc.ny.gov/local-government/audits/town/2014/01/17/town-caroline-renewable-energy-2013m-325Town of Andover – Audit of Claims (2013M-388)
… approval. All claims, except where exempted by statute, should be presented to the Board for audit. Prepare monthly …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-andover-audit-claims-2013m-388State Agencies Bulletin No. 1790
… amount, for a combined total contribution limit of $26,000.00 in 2020. The Deferred Compensation “Retirement … affected. Effective Date(s) Institution Paychecks dated January 2, 2020 Administration Paychecks dated January 8, 2020 Questions Questions regarding this bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1790-deferred-compensation-maximum-contribution-limits-calendar-year-2020State Agencies Bulletin No. 1700
… in the New York State Deferred Compensation Plan for calendar year 2019 The regular yearly contribution amount for … for a combined maximum total contribution of $38,000 for calendar year 2019. Employees are not eligible to choose both … Catch-Up” and the “50 and Over Catch-Up” in the same calendar year. Affected Employees Employees enrolled in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1700-deferred-compensation-maximum-contribution-limits-calendar-year-2019State Police Bulletin No. SP-243
… to Deduction Code 302. Affected Employees: Employees in Bargaining Units 07, 17 and 18, represented by the Police Benevolent Association of the New York State Troopers, Inc. and employees in Bargaining Unit 62, represented by the New York State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-243-modification-deduction-code-302-pba-disability-insuranceTown of Pitcairn – Claims Auditing (2024M-69)
… totaling $38,138 were paid without evidence of an audit and 26 claims totaling $15,593 did not include adequate … purposes. 24 claims for diesel fuel totaling $66,516 and one paving claim totaling $99,691 were approved by the … the Town’s claims audit process. Town Officials agreed with our recommendations and have indicated they plan to …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pitcairn-claims-auditing-2024m-69Emerging Manager Program
… monitoring and progression of potential candidates for inclusion in the program. Select an asset class below for … Public Equities | Private Equities | Fixed Income | Real Assets | Real Estate | Credit & O/ARS If you have individual …
https://www.osc.ny.gov/common-retirement-fund/emerging-managerOpinion 93-5
… adoption and submission thereof for the levy of taxes (21 Opns St Comp, 1965, p 664). We stated that, where the …
https://www.osc.ny.gov/legal-opinions/opinion-93-5Opinion 91-6
… law actually conflict with the State statute ( Albany Area Builders v Town of Guilderland , 74 NY2d 372, 547 NYS2d 627; … 1976 Opns St Comp No. 76-248, unreported; see Associated Builders v City of Rochester , 67 NY2d 854, 501 NYS2d 653; …
https://www.osc.ny.gov/legal-opinions/opinion-91-6