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Town of Worcester – Claims Audit (2022M-145)
… prior to payment. As a result, disbursements were made for unsupported and/or improper claims and not in the best interest of the taxpayers. In our sample of 199 claims …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-worcester-claims-audit-2022m-145Three Village Central School District – Financial Operations (2021M-141)
… payable process. The Treasurer controlled most aspects of these transactions rather than the accounts payable department. Therefore, there was no segregation of duties. Key Recommendations Adhere to the financial …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/three-village-central-school-district-financial-operations-2021m-141East Irondequoit Central School District - Payroll and Leave Accruals (2019M-92)
… tracked. Key Findings Payroll calculation errors cost the District $3,638 and errors totaling $9,100 occurred with … and two employees had eight time sheets that were missing. The former payroll supervisor worked overtime hours that were … resulting in overtime or extra pay. Errors occurred in the leave records maintained for 13 of the 26 (50 percent) …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/east-irondequoit-central-school-district-payroll-and-leave-accruals-2019mGreenwich Central School District – Extra-Classroom Activities (2021M-20)
… adequately safeguarded extra-classroom activity (ECA) funds and collections and disbursements were properly … Key Findings District officials did not ensure that ECA funds were adequately safeguarded or that ECA collections … adequately safeguarded extraclassroom activity ECA funds and collections and disbursements were properly …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/greenwich-central-school-district-extra-classroom-activities-2021m-20Appendix B — Travel References – Travel and Conference Expense Management
… United States General Services Administration, Domestic Per Diem Rates (includes both federal lodging and meal rates) Office of the New York State Comptroller, Audit Reports Office of … (search for "mileage rates") New York State Taxation and Finance, Hotel Tax Exemption Certificate (search for …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/appendix-b-travel-referencesState Agencies Bulletin No. 141
… time." OSC staff in Payroll Services and a limited number of pre-selected agency users will test the production …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/141-y2k-paysr-testingLindenhurst Union Free School District – Collections (2024M-24)
… and educational programs and determined that: In-person collections totaling $130,568 were not recorded in a collection log. Employees made 25 deposits totaling $29,639 between 11 … the month being reported. Key Recommendations Maintain a log which records the date, amount and payor of program funds …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/lindenhurst-union-free-school-district-collections-2024m-24Constitutional Tax Limits
Constitutional Tax Limits
https://www.osc.ny.gov/local-government/required-reporting/constitutional-tax-limitsCheektowaga-Sloan Union Free School District – Claims Auditing (2024M-76)
… BOCES claims are audited by the Board or an independent party. District officials disagreed with certain aspects of …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cheektowaga-sloan-union-free-school-district-claims-auditing-2024m-76Operational Advisory No. 28
… Subject : Guidance for Processing SFS Transactions in Production after Fiscal Year End (FYE) … Processes are Complete Guidance : When FYE processes for SFS are complete, SFS will send a communication to agencies … to the Production environment has been restored. The first priority for agencies once the system is available for use is …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/28-guidance-processing-sfs-transactions-production-after-fiscal-year-end-fyeAudits of Local Governments: About Our Audits
… Prospective analyses Learn more about our Audit Process . External Peer Review of LGSA To ensure that audits are … applicable government auditing standards, LGSA receives an external peer review every three years. Independent peer … by the National State Auditors Association completed an external peer review of the Division of Local Government and …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-about-our-auditsNYS Travel Information
… Official Compilation may be read into evidence in court." AC 132-A: Travel Voucher - Form AC 132-A is now obsolete and has been replaced by form AC 132-S AC 132-S : Employee Report of Travel Expenses and …
https://www.osc.ny.gov/state-agencies/travelState Police Bulletin No. SP-143
… Officers in Bargaining Unit 17 Background Chapter 69 of the Laws of 2009 provides for an annual Hazardous Duty … officers shall receive Hazardous Duty Pay in the amount of $1,200 annually. To be eligible for the payment, employees must be in Active, Paid Leave of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-143-2012-state-police-hazardous-duty-payOrdinary Death Benefit – Career Plan
… an ordinary death benefit, in lieu of a monthly pension, if your death is not attributable to an on-the-job accident. … from federal income tax. Your accumulated contributions (if any) are also payable to your beneficiary. Eligibility An … should notify us of your death as soon as possible so we can send the appropriate forms to your beneficiary. …
https://www.osc.ny.gov/retirement/publications/1642/ordinary-death-benefit25-Year Benefit (Section 384) – Special 20- and 25-Year Plans
… to Tier 3 members whose employers offer a one-year FAE. The Benefit With at least 25 years of creditable … service, your pension will be 50 percent of your FAE. If you are age 60 or older at retirement, with less than … you will receive a pension benefit of 2 percent of your FAE per year of creditable service. You will also …
https://www.osc.ny.gov/retirement/publications/1517/25-year-benefit-section-384Ordinary Death Benefit – Non-Contributory Plan with Guaranteed Benefits
… an ordinary death benefit, in lieu of a monthly pension, if your death is not attributable to an on-the-job accident. … from federal income tax. Your accumulated contributions (if any) are also payable to your beneficiary. Eligibility An … should notify us of your death as soon as possible so we can send the appropriate forms to your beneficiary. …
https://www.osc.ny.gov/retirement/publications/1513/ordinary-death-benefitWest Genesee Central School District - Capital Assets (2023M-128)
… were on hand. The last physical inventory was completed in 2017 and officials only updated the District’s asset … $2.3 million selected for review: 54 assets were in use but not properly recorded in the inventory records and 38 of these assets that cost …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/west-genesee-central-school-district-capital-assets-2023m-128Albany Leadership Charter School for Girls – Cash Collections (2022M-165)
… Albany Leadership Charter School for Girls (School) Board of Trustees (Board) and officials ensured collections were … As a result, 113 collections totaling $914,291 (99 percent of total collections remitted to the business office) were … reports did not accurately report revenue, and the risk of loss, diversion or theft of School funds was increased. …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/03/albany-leadership-charter-school-girls-cash-collections-2022m-165Campbell-Savona Central School District – Student State Aid (2024M-79)
… District officials did not properly claim a total of $65,953 in potential State aid for special education and homeless students, including $29,939 of potential aid the District will not receive because … our audit, we notified District officials that $40,940 of the $65,953 in potential State aid could still be claimed, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/campbell-savona-central-school-district-student-state-aid-2024m-79Town of Grand Island – Physical Accessibility to Programs and Services (S9-24-44)
… taking additional steps to increase physical accessibility for the 103 components identified in this report. Town …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-grand-island-physical-accessibility-programs-and-services-s9-24-44