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Genesee County – Purchasing (2015M-241)

… which has approximately 60,000 residents, is governed by an elected nine-member Legislature. Budgeted …

https://www.osc.ny.gov/local-government/audits/county/2016/03/25/genesee-county-purchasing-2015m-241

North Warren Central School District – Financial Condition Management (2017M-197)

… Purpose of Audit The purpose of our audit was to determine whether … The North Warren Central School District is located in Warren and Essex counties. The District has approximately …

https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/north-warren-central-school-district-financial-condition-management-2017m

About the Retirement System – What Every Employer Should Know

… (PFRS), created in 1966. NYSLRS is one of the largest public retirement systems in the world. The New York State … the overall methodology used to make sure System assets are available to pay these benefits. NYSLRS administers … form , or call 866-805-0990 and press 1. Rev. 1/22 … What every employer should know about NYSLRS and what it …

https://www.osc.ny.gov/retirement/employers/partnership/about-retirement-system

CUNY Bulletin No. CU-277

… End Date: 12/7/06 Earn Code: UA6 Amount: Amount to be paid Payroll Register and Employee’s Paycheck/Advice The Earn Code … register. The earnings description “Uniform Allowance CUNY” and the amount will appear on the paycheck stub or … University Manager of Payroll Systems and Operations at CUNY Central Office. … This bulletin explains procedures for …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-277-december-2006-uniform-allowance-payment-cuny-titles

Accounts Payable Advisory No. 50

… early payment discounts from vendors. Reference: Guide to Financial Operations (GFO) Chapter XII, Section 5.F – … of a reduction of the invoice amount) offered by a vendor to an agency for making a payment before it is due. Every agency should have a process in place to ensure …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/50-early-payment-discounts

Receiving Your Benefit and Filing Your Option Election – Article 14 Benefits

… all of which will provide you with a monthly benefit for life. You may elect the Single Life Allowance, which … may elect to receive a smaller monthly benefit to provide for a possible payment to a designated beneficiary after your … Single Life Allowance (Option 0). … Article 14 information for PFRS Tier 3 members Covers pension disability and death …

https://www.osc.ny.gov/retirement/publications/1644/receiving-your-benefit-and-filing-your-option-election

Tri-Valley Central School District - Financial Management (2020M-17)

… reserve was overfunded by nearly $1.9 million as of June 30, 2019. When unused appropriated fund balance and … surplus balance exceeded the statutory limit each of the last three fiscal years, ranging from 3.2 percentage … reasonable estimates for appropriations and the amount of fund balance that will be used to fund operations. Return …

https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/tri-valley-central-school-district-financial-management-2020m-17

Rochester City School District - Budgeting and Multiyear Financial Planning (2020M-44)

… and District officials neglected to use accurate estimates of appropriations to balance the 2018-19 budget, which contributed to an unplanned operating deficit of $27.4 million. The Board failed to adopt a structurally … balanced budgets that: Include realistic estimates of revenues and appropriations based on historical trends or …

https://www.osc.ny.gov/local-government/audits/school-district/2020/04/21/rochester-city-school-district-budgeting-and-multiyear-financial-planning

Liverpool Central School District – Information Technology Assets (2020M-59)

Determine whether the District effectively managed hardware and software inventory to ensure that information technology IT assets are safeguarded

https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/liverpool-central-school-district-information-technology-assets-2020m-59

Putnam Central School District – Fund Balance Management (2020M-27)

… all of the fund balance appropriated to finance operations for fiscal years 2016-17 through 2018-19. The Board has not … review and update the District’s multiyear financial plan for actual operating results. Except as specified in Appendix …

https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/putnam-central-school-district-fund-balance-management-2020m-27

Long Lake Central School District – Capital Project (2021M-183)

… purposes. Maintained adequate project records necessary to account for and monitor the project and accurately separated …

https://www.osc.ny.gov/local-government/audits/school-district/2022/02/18/long-lake-central-school-district-capital-project-2021m-183

Copenhagen Volunteer Fire Department, Inc. – Financial Activities (2021M-114)

… cash receipts records are maintained and deposits are made in a timely manner. Department officials generally agreed …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/12/22/copenhagen-volunteer-fire-department-inc-financial-activities

Longwood Central School District – Overtime (2021M-126)

… District (District) officials appropriately approved and documented overtime for non-instructional employees. Key … Findings District officials did not appropriately approve and document overtime for non-instructional employees. As a … hours worked were pre-approved, adequately recorded and incurred only when necessary. Non-emergency overtime was …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/longwood-central-school-district-overtime-2021m-126

Arlington Central School District – Network User Accounts (2021M-110)

… and secured. Key Findings District officials did not ensure network user accounts were adequately configured and secured. In addition to sensitive information technology (IT) control weaknesses … to officials, we found District officials should have: Disabled 150 of the 9,989 network user accounts we …

https://www.osc.ny.gov/local-government/audits/school-district/2021/10/29/arlington-central-school-district-network-user-accounts-2021m-110

Davenport Fire District – Financial Activities (2020M-147)

… and cash is safeguarded. There were no records to support the collection of hall rental receipts. As a result, the Board of Fire … and submit reports of the District’s financial activities for them to periodically review. The Board is required to …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/26/davenport-fire-district-financial-activities-2020m-147

Grand Island Central School District - School District Website (S9-19-31)

… report - pdf ] Audit Objective Determine whether the Grand Island Central School District (District) used its resources … raised in their response. … Determine whether the Grand Island Central School District District used its resources to …

https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/grand-island-central-school-district-school-district-website-s9-19-31

Patchogue-Medford Union Free School District – Health Insurance Buyouts (2023M-21)

… requirements to determine if the program is implemented in the most prudent and cost-effective manner. At the …

https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/patchogue-medford-union-free-school-district-health-insurance-buyouts

Irvington Union Free School District – Fixed Assets (2022M-89)

… assets reviewed that cost $595,118. This can be attributed to District officials last conducting a physical inventory in … Of the 80 assets tested, District officials were unable to verify that seven assets were in the District’s … Key Recommendations Maintain complete, accurate and up-to-date fixed asset inventory records. Conduct periodic …

https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/irvington-union-free-school-district-fixed-assets-2022m-89