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Harborfields Central School District – Claims Processing (2016M-38)
… claims auditor did not verify vouchers or invoices against quotes, bids or contracts and did not require that these … Verify vouchers and invoices against applicable quotes, bids and contracts, in addition to purchase orders, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/harborfields-central-school-district-claims-processing-2016m-38Additional Resources – Information Technology Governance
… National Institute of Standards and Technology https://www.nist.gov/ New York State Education … New York State Office of Information Technology Services https://its.ny.gov/ New York State Office … Security Agency https://www.cisa.gov/ The Information Technology Governance LGMG can be downloaded at …
https://www.osc.ny.gov/local-government/publications/it-governance/additional-resourcesCompliance With Requirements to Maintain Systems at Vendor-Supported Levels
… information technology (IT) department that operates out of its main office. RGRTA owns IT resources including … Security Policy (Policy) established by the State Office of Information Technology Services (NYS ITS). The Policy … protect the confidentiality, integrity, and availability of information. This includes requirements for ensuring …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/compliance-requirements-maintain-systems-vendor-supported-levelsAfton Fire Company Emergency Squad – Internal Controls Over Financial Operations (2013M-275)
… Purpose of Audit The purpose of our audit was to determine whether Company controls are … Inc. is a volunteer organization located in the Village of Afton, Chenango County. The Company provides fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/03/afton-fire-company-emergency-squad-internal-controls-over-financialDiNapoli Releases January State Cash Report
… January, which was $582.3 million higher than the Division of the Budget’s (DOB) latest projections and $4.8 billion … The state spent $117.3 billion through the first 10 months of the fiscal year, or $1.1 billion below initial projections … position remains strong.” Year-to-date tax collections of $63.3 billion were $4.4 billion, or 7.5 percent, over last …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-releases-january-state-cash-reportPutnam County Industrial Development Agency – Management Practices (2013M-257)
… was to evaluate the Putnam County Industrial Development Agency’s (PCIDA) management practices for the period January … of information such as the additional police or emergency services required, the number of existing jobs, or a cost-benefit analysis. Officials do not conduct …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/putnam-county-industrial-development-agency-managementJowonio School – Compliance With the Reimbursable Cost Manual
… to children with disabilities between three and five years of age. Jowonio is reimbursed for preschool special education … $98,572 in personal service costs, which consisted of ineligible employee bonuses; and $19,538 in other than personal service costs, which consisted of $16,656 in insufficiently documented vehicle costs, $2,370 …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/jowonio-school-compliance-reimbursable-cost-manualArgyle Central School District – Internal Controls Over Payroll (2014M-051)
… Purpose of Audit The purpose of our audit was to determine if the District had established … Washington County. The District is governed by the Board of Education (Board) which comprises five elected members. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/argyle-central-school-district-internal-controls-over-payroll-2014m-051Charlotte Valley Central School District – Financial Condition (2013M-232)
… with over-estimating the students with disabilities account comprising almost 68 percent of that variance. The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/charlotte-valley-central-school-district-financial-condition-2013m-232State Agencies Bulletin No. 899
… Payroll Bulletin Nos. 898 and 899 regarding the payment of Management Confidential (M/C) April 1, 2009 Raises, … rescinded pursuant to the recent directive by the Division of the Budget to withhold these payments. OSC will issue further clarification on the future salary treatment of M/C employees, as more information becomes available. … …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/899-april-2009-performance-advances-and-longevity-payments-graded-and-nsState Agencies Bulletin No. 898
… Payroll Bulletin Nos. 898 and 899 regarding the payment of Management Confidential (M/C) April 1, 2009 Raises, … rescinded pursuant to the recent directive by the Division of the Budget to withhold these payments. OSC will issue further clarification on the future salary treatment of M/C employees, as more information becomes available. … …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/898-april-1-2009-salary-and-longevity-increases-employees-designatedVIII.1 Overview – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… Journal Entries (contain both expenditure and revenue account codes, may be used to charge/reimburse for costs … APJV and GLJE transactions should not cross budgetary account codes (e.g. Personal Service – Regular to Contractual … Services). If it is necessary to cross budgetary account codes, the justification to do so must be adequately …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1-overviewSchenectady County Community College – Internal Controls Over Selected Financial Operations (2014M-11)
… Purpose of Audit The purpose of our audit was to examine whether internal controls over … College is located in Schenectady County, within the City of Schenectady and has approximately 2,700 full-time …
https://www.osc.ny.gov/local-government/audits/community-college/2014/06/27/schenectady-county-community-college-internal-controls-over-selectedEldred Central School District - Financial Condition (2018M-138)
… fund balance to fund recurring expenditures. As of June 30, 2017, the District’s unrestricted fund balance was less than 0.5 percent of 2018 appropriations. The District’s unrestricted fund balance had been completely exhausted as of June 30, 2018. The school lunch fund relies heavily on …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/eldred-central-school-district-financial-condition-2018m-138St. Paul Boulevard Fire Association - Board Oversight (2018M-117)
… Determine whether the Board provided adequate oversight of the Association’s financial operations. Key Findings The … or procedures. Conduct or contract for an annual audit of the books and records of the Treasurer and Financial Secretary. Audit claims prior …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/10/05/st-paul-boulevard-fire-association-board-oversight-2018m-117More About This Retirement Plan – Non-Contributory Plan with Guaranteed Benefits
… This retirement plan summary describes the benefits available to Tier 1, 2, … Retirement System members covered by the Non-Contributory Plan. (There is no Tier 4 in the Police and Fire Retirement … Albany, New York. This publication is a general summary of membership benefits, rights and responsibilities, and is not …
https://www.osc.ny.gov/retirement/publications/1513/more-about-retirement-planA Message From Comptroller Thomas P. DiNapoli – Non-Contributory Plan with Guaranteed Benefits
… As a member of the Retirement System, you are covered by a plan that … important benefits. This publication explains some of those benefits and the services available to you as a member of our system, including: Benefits you will receive at …
https://www.osc.ny.gov/retirement/publications/1513/message-comptroller-thomas-p-dinapoliA Message From Comptroller Thomas P. DiNapoli – Police and Fire Plan
… As a member of the Retirement System, you are covered by a plan that … important benefits. This publication explains some of the benefits and services available to you as a member of our system, including: Benefits you will receive at …
https://www.osc.ny.gov/retirement/publications/1512/message-comptroller-thomas-p-dinapoliA Message From Comptroller Thomas P. DiNapoli – Career Plan
… As a member of the Retirement System, you are covered by a plan that … important benefits. This publication explains some of those benefits and the services available to you as a member of our system, including: Benefits you will receive at …
https://www.osc.ny.gov/retirement/publications/1642/message-comptroller-thomas-p-dinapoliA Message From Comptroller Thomas P. DiNapoli – New Career Plan
… As a member of the Retirement System, you are covered by a plan that … important benefits. This publication explains some of those benefits and the services available to you as a member of our system, including: Benefits you will receive at …
https://www.osc.ny.gov/retirement/publications/1515/message-comptroller-thomas-p-dinapoli