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Schoharie County – Stream Restoration Project and Contract Process (2015M-87)

… including ensuring work is performed in accordance with contracts prior to payment and reporting any variances … that department heads provide the Board and the Attorney with all contracts for review/approval, contracts are …

https://www.osc.ny.gov/local-government/audits/county/2015/08/14/schoharie-county-stream-restoration-project-and-contract-process-2015m-87

Travel FAQs

… beyond the minimum required by the Comptroller’s Office.If you have questions that are not addressed below, please … receipts always required for receipted per diem amounts? What should I do if I cannot provide a receipt because a receipt is not customarily provided? What if I lose a receipt? Do I …

https://www.osc.ny.gov/state-agencies/travel/travel-faqs

Crossroads Center for Children – Compliance With the Reimbursable Cost Manual

… determine whether the costs reported by Crossroads Center for Children, (Crossroads) on its Consolidated Fiscal Report … 30, 2014. Background Crossroads is an SED-approved, not-for-profit organization located in Schenectady, New York. … the ages of three and five years. Crossroads is reimbursed for preschool special education services through rates set by …

https://www.osc.ny.gov/state-agencies/audits/2016/05/13/crossroads-center-children-compliance-reimbursable-cost-manual

Empire BlueCross – Improper Payments for Intraocular Lens Claims Billed by Hospitals

… 1, 2014 through June 30, 2019. About the Program The New York State Health Insurance Program (NYSHIP) provides … health insurance coverage to over 1.2 million active and retired State, local government and school district employees, and their …

https://www.osc.ny.gov/state-agencies/audits/2019/12/20/empire-bluecross-improper-payments-intraocular-lens-claims-billed-hospitals

Credit for Previous or Military Service – Regional State Park Police Plan

… You may be able to obtain credit for your previous public employment or military service. It … Before Your Date of Membership You may receive credit for working for a participating employer before you joined the Retirement … Regional State Park Police Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section383a …

https://www.osc.ny.gov/retirement/publications/1867/credit-previous-or-military-service

Credit for Previous or Military Service – Forest Rangers Plan

… You may be able to obtain credit for your previous public employment or military service. It … Before Your Date of Membership You may receive credit for working for a participating employer before you joined the Retirement … Forest Rangers Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383c …

https://www.osc.ny.gov/retirement/publications/1864/credit-previous-or-military-service

Credit for Previous or Military Service – En-Con Police Officers Plan

… You may be able to obtain credit for your previous public employment or military service. It … Before Your Date of Membership You may receive credit for working for a participating employer before you joined the Retirement … EnCon Police Officers Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383b …

https://www.osc.ny.gov/retirement/publications/1822/credit-previous-or-military-service

Operational Advisory No. 10

… Subject: Updates to the GFO Pertaining to the new Fringe Benefit & … Updates to the GFO Pertaining to the new Fringe Benefit …

https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/10-fbic-automation

Comptroller DiNapoli Releases School Audits

… personal, private and sensitive information (PPSI). In addition, sensitive IT control weaknesses were … also found, the president received approximately $142,000 in monetary benefits over six years that were not clearly … did not prepare 26 of 43 months of bank reconciliations in a timely manner. The treasurer also did not ensure that …

https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-audits

Potsdam 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 … 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-161

Islip Union Free School District – Payroll (2017M-291)

… whether District officials paid employee salaries and wages accurately for the period July 1, 2016 through July … with officials, District officials accurately calculated and paid gross salaries and wages. Key Recommendations There were no written …

https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/islip-union-free-school-district-payroll-2017m-291

Mount Pleasant Central School District – Financial Condition (2015M-82)

… Purpose of Audit The purpose of our audit was to examine the District’s financial …

https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/mount-pleasant-central-school-district-financial-condition-2015m-82

Albany City School District – Payroll (2017M-97)

… Purpose of Audit The purpose of our audit was to determine whether employee salaries and … The Albany City School District is located in the City of Albany in Albany County. The District, which is governed …

https://www.osc.ny.gov/local-government/audits/school-district/2017/08/18/albany-city-school-district-payroll-2017m-97

Hicksville Union Free School District – Purchasing (2016M-34)

… Purpose of Audit The purpose of our audit was to examine the District’s purchasing practices for the period …

https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/hicksville-union-free-school-district-purchasing-2016m-34

Accounts Payable Advisory No. 35

… term for other types of payments and must receive prior approval from OSC to use this term. Agencies should contact [email protected] to request approval. …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/35-voucher-payment-terms

Elmsford Union Free School District – IT Asset Management (S9-22-9)

… District officials did not always appropriately track or inventory IT assets or maintain complete IT inventory records. As a result, officials cannot assure … not adopt a comprehensive written policy for IT equipment inventory. Key Recommendations Ensure District inventory …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/elmsford-union-free-school-district-it-asset-management-s9-22-9

Little Flower Union Free School District – Fixed Assets (2022M-78)

… (District) officials properly recorded and accounted for fixed assets. Key Findings The Board of Education (Board) … did not ensure fixed assets were recorded and accounted for properly. A physical inventory check has not been … 37 assets that cost $25,496 are lost and unaccounted for. These assets include nine desktop and 17 laptop …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/little-flower-union-free-school-district-fixed-assets-2022m-78

Greenville Fire District - Fixed Assets (2019M-223)

… date, purchase price, date placed in service and useful life. As a result, officials were not aware that equipment in … date, purchase price, date placed in service, useful life and serial numbers. District officials generally agreed …

https://www.osc.ny.gov/local-government/audits/fire-district/2020/02/28/greenville-fire-district-fixed-assets-2019m-223

Chenango Valley Central School District – Capital Project Management (2016M-58)

… to examine the District’s management of an ongoing project for the period July 1, 2014 through December 17, 2015. … The Chenango Valley Central School District is located in the Towns of Chenango, Colesville, Dickinson, Fenton and Kirkwood in Broome County. The District, which operates three schools …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/17/chenango-valley-central-school-district-capital-project-management-2016m

I.3 Guide to Financial Operations Account Codes Procedure – I. OSC Guide to Financial Operations Overview

… update Chapter IV in conjunction with system table updates. This ensures that the most current codes exist in the Guide at all times. If agencies require updates to the SFS-related account codes, agencies must … OSC will work with the SFS Program to ensure the proper updates are made. More information on the relationship …

https://www.osc.ny.gov/state-agencies/gfo/chapter-i/i3-guide-financial-operations-account-codes-procedure