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Sole Custody Reporting
… will be open for agencies to report reconciled bank account information needed for the State’s annual financial … (OSC BFR) at (518) 474-3277 or [email protected] . In addition, agencies are reminded that bank statement … Sole Custody Reporting Application Existing Users Log in to Online Services to get started. If you forgot your …
https://www.osc.ny.gov/state-agencies/guidance/sole-custody-reportingWest Corners Fire Company – Accounting for Cash Receipts and Disbursements (2014M-215)
… the Treasurer was properly accounting for cash receipts and disbursements for the period January 1, 2013 through May … Company is a volunteer organization that is located in, and provides fire protection services for, the Town of Union … from foreign fire insurance, fundraising activities and donations, and also reported approximately $14,600 in …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/05/west-corners-fire-company-accounting-cash-receipts-andAccounts Payable Advisory No. 27
… a corresponding invoice has been received. The Guide to Financial Operations (GFO), Chapter XII, Section 5.G - … and Accounting Dates on Vouchers has been updated to include the table below: TYPE OF PAYMENT ACCOUNTING DATE …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/27-voucher-accounting-dateOrange Lake Fire District – Budgeting Practices (2015M-146)
… process for the period January 1, 2014 through April 30, 2015. Background The Orange Lake Fire District is located …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/09/25/orange-lake-fire-district-budgeting-practices-2015m-146Cameron Volunteer Fire Department – Internal Controls Over Financial Activity (2014M-363)
… monthly bank reconciliations. Key Recommendations Adopt a system of internal controls over Department operations. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/07/17/cameron-volunteer-fire-department-internal-controls-overCaledonia Joint Fire District – Internal Controls Over Financial Operations (2013M-350)
… Purpose of Audit The purpose of our audit was to assess the … reports provided by the Treasurer include only year-to-date information and do not provide detail for the current month’s activities. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/caledonia-joint-fire-district-internal-controls-over-financial-operationsWyandanch Union Free School District - Professional Services, Administrative Expenses and Fuel Inventory (2018M-24)
… $144 if they did not pay for unnecessary costs. Did not account for 20 and 73 percent of the gasoline and diesel fuel … documented, necessary and supported. Develop procedures to account for fuel inventories. District officials generally …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/wyandanch-union-free-school-district-professional-services-administrativeAdditional Service Credit for Unused, Unpaid Sick Leave – State Police Plan
… must retire directly from public employment or within a year after separating from service. The additional service … 19½, your sick leave credit can’t be used to reach the 20-year calculation. Increase your pension beyond the maximum … credit requirement to retire under a special 20- or 25-year plan. …
https://www.osc.ny.gov/retirement/publications/1518/additional-service-credit-unused-unpaid-sick-leaveSherman Central School District – Claims Processing (2016M-352)
… through September 9, 2016. Background The Sherman Central School District is located in the Towns of Chautauqua, Clymer, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/sherman-central-school-district-claims-processing-2016m-352Campbell-Savona Central School District – Budget Review (B2-16-6)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/13/campbell-savona-central-school-district-budget-review-b2-16-6Niagara Falls City School District – Fuel Accountability (2015M-178)
… the District is used solely for District purposes and seek reimbursement from the contractor for excess fuel use for the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/niagara-falls-city-school-district-fuel-accountability-2015m-178Downsville Central School District – Fund Balance (2016M-79)
… Purpose of Audit The purpose of our audit was to examine the District’s general fund … Downsville Central School District is located in the Towns of Andes, Colchester, Hamden, Hancock, Tompkins and Walton in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/downsville-central-school-district-fund-balance-2016m-79Area #6 – Patch Management – Information Technology Governance
… Without ongoing updates, security weaknesses and bugs in the software can be exploited by attackers in a wide range of ways. Many unsupported and outdated …
https://www.osc.ny.gov/local-government/publications/it-governance/area-6-patch-managementMarathon Joint Fire District – Investment Program (2023M-76)
… and manage a comprehensive investment program. The Board of Fire Commissioners (Board) did not develop and adopt a … York State General Municipal Law Section 39 until the end of our audit period. The District earned interest totaling … and savings accounts, which had an average daily balance of approximately $567,000 during the audit period. However, …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/20/marathon-joint-fire-district-investment-program-2023m-76Williamsville Central School District – Financial Management (2022M-193)
… manage the District’s fund balance and reserves. As a result, the District levied more taxes than needed to fund … general fund appropriations from 2018-19 through 2021- 22 by a total of $47 million and appropriated $22 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/williamsville-central-school-district-financial-management-2022m-193DiNapoli: Tax Cap Set at 2% in 2024
… that operate on a calendar-based fiscal year, according to data released today by State Comptroller Thomas P. … 13 villages. "Allowable tax levy growth will be limited to 2% for a third consecutive year," DiNapoli said. “Although the rate of inflation has begun to decrease, it still poses a challenge for local governments …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-tax-cap-set-2-percent-2024Lump Sum Payments – Enhanced Reporting
… and Leave Credits Form (RS6221) after a member has filed for retirement. Visit our Processing Retirement Applications page for more information. For members of most tiers and plans, a lump sum payment for …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/lump-sum-paymentsX.3 Overview – X. Guide to Vendor/Customer Management
… AND POLICIES All vendors providing goods or services to New York State must be registered in the Statewide Vendor File. An …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x3-overviewGreenwich Central School District – Extra-Classroom Activities (2021M-20)
… properly accounted for. The faculty auditor did not adhere to the District’s ECA policy, which resulted in insufficient … and have initiated or indicated they planned to initiate corrective action. … Determine whether Greenwich …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/greenwich-central-school-district-extra-classroom-activities-2021m-20NFC Development Corporation – Project Approval and Monitoring (2021M-11)
… Corporation (Corporation) officials awarded projects in accordance with established guidelines and ensured … Key Findings Corporation officials awarded projects in accordance with established guidelines, but once funds … loans reviewed had delinquent payments totaling $39,000. In addition, the Board did not receive project status reports …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/05/28/nfc-development-corporation-project-approval-and-monitoring