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Operational Advisory No. 12
… advisory regarding open accounting periods. Currently, the sub modules (Accounts Payable, Expense, Billing, Accounts … to August 31, 2014. The Guide to Financial Operations, Chapter XIV, Section 2 - Obligation, Accounting and Budget … due to references to Liability and/or Accounting Date: Chapter VII, Section 9.A - Fringe Benefit and Indirect Costs …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/12-obligation-accounting-and-budget-datesAdditional Service Credit for Sick Leave (Section 341[j]) – Police and Fire Plan
… Section 341(j) of the Retirement and Social Security Law (RSSL) provides an optional sick leave benefit. If your employer has chosen to offer this benefit, you may receive service credit for your unused, unpaid sick leave days at retirement. To be eligible for this benefit, you must retire …
https://www.osc.ny.gov/retirement/publications/1512/additional-service-credit-sick-leave-section-341jAdditional Service Credit for Sick Leave (Section 341[j]) – New Career Plan
… Section 341(j) of the Retirement and Social Security Law (RSSL) provides an optional sick leave benefit. If your employer has chosen to offer this benefit, you may receive service credit for your unused, unpaid sick leave days at retirement. To be eligible for this benefit, you must retire …
https://www.osc.ny.gov/retirement/publications/1515/additional-service-credit-sick-leave-section-341jAdditional Service Credit for Sick Leave (Section 341[j]) – Basic Plan with Increased-Take-Home-Pay (ITHP)
… and Social Security Law (RSSL) provides an optional sick leave benefit. If your employer has chosen to offer this … optional benefit, you may receive service credit for your unused, unpaid sick leave days at retirement. To be eligible … The additional credit is determined by dividing the total unused, unpaid sick leave days, which cannot exceed 165 (200 …
https://www.osc.ny.gov/retirement/publications/1511/additional-service-credit-sick-leave-section-341jStandard Work Day and Reporting Resolution – Reporting Elected and Appointed Officials
Elected and Appointed Officials NYSLRS employers establishes standard work day for elected and appointed officials by adopting a resolution
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/standard-work-day-and-reporting-resolutionManhasset Union Free School District – IT Asset Management (S9-22-15)
… complete report – pdf] Audit Objective Determine whether Manhasset Union Free School District (District) officials … or indicated they planned to initiate corrective action. … manhasset audit schools statewide IT asset management …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/manhasset-union-free-school-district-it-asset-management-s9-22-15Central Valley Central School District – IT Asset Management (S9-22-7)
… technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not … to confirm they were inventoried. We found 8 percent of the sampled assets were not properly accounted for. … Appendix B includes our comments on issues raised in the District’s response letter. … audit schools statewide IT …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/central-valley-central-school-district-it-asset-management-s9-22-7Pine Bush Central School District – IT Asset Management (S9-22-21)
… IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure … spent or safeguarded. We selected 40 IT assets to confirm their location and that they were inventoried, and 15 additional IT assets to confirm they were inventoried. We found 7 percent of the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/pine-bush-central-school-district-it-asset-management-s9-22-21Mechanicville City School District – IT Asset Management (S9-22-16)
… IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure … spent or safeguarded. We selected 40 IT assets to confirm their location and that they were inventoried, and 15 additional IT assets to confirm they were inventoried. We found 36 percent of the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/mechanicville-city-school-district-it-asset-management-s9-22-16Saranac Central School District – Student State Aid (2023M-91)
… in 10-month public and summer placements. As a result, as of April 30, 2023, the District will not benefit from $28,832 … claimed and had not claimed an additional $224,976 in aid, of which $195,844 would have already been received if claimed … eligible special education students. Provide oversight of the officials who prepared and submitted State aid …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-student-state-aid-2023m-91Chittenango Central School District – Information Technology (2023M-155)
… (District) officials adequately managed nonstudent network and local user account access and developed an Information Technology (IT) contingency … officials did not adequately manage nonstudent network and local user account access or develop an IT contingency …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/chittenango-central-school-district-information-technology-2023m-155Canajoharie Volunteer Fire Department – Financial Activities (2023M-135)
… provide timely monthly reports to officials for eight of the 13 months in our audit period or prepare bank … Make payments only after a proper audit and approval of bills and discontinue the use of debit cards. Department officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/02/23/canajoharie-volunteer-fire-department-financial-activitiesDobbs Ferry Union Free School District – Facilities Department Overtime (2023M-120)
… audit period. Approximately $186,330 of overtime work to be performed was not properly approved. Officials paid 10 employees a total of $36,734 in overtime to conduct 270 building checks. However, officials lacked the required building check forms to support that 267 building checks were performed and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/dobbs-ferry-union-free-school-district-facilities-department-overtimePersistence Preparatory Academy Charter School – Credit Cards (2023M-71)
… charges totaling $22,276 included grocery, alcohol and restaurant purchases, and food purchases for “going away …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/01/persistence-preparatory-academy-charter-school-credit-cards-2023m-71Lansing Central School District – Procurement (2021M-213)
… goods and services economically and in a manner that is in the best interests of taxpayers. Policies and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/lansing-central-school-district-procurement-2021m-213Sullivan County Funding Corporation – Millennium Revolving Loan Program (2021M-196)
… job creation and retention numbers and had no procedures for recapture if job creation and retention expectations were …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/03/25/sullivan-county-funding-corporation-millennium-revolvingState Comptroller DiNapoli Releases Municipal Audits
… purposes because they did not routinely monitor employee Internet use. The IT consultant’s responsibilities …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-1Rockville Centre Union Free School District - School District Website (S9-19-28)
… did not post: The final annual budget and all external CAPs to the website. Budget-to-actual results, all original … the District website: Final annual budget and all external CAPs. Should enhance transparency by: Posting …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/rockville-centre-union-free-school-district-school-district-website-s9-19Erie County Probation Department – Restitution Payments (S9-20-11)
… potentially be used to pay unsatisfied restitution orders. In addition, officials did not distribute all available …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/erie-county-probation-department-restitution-payments-s9-20-11Rome City School District – Multiyear Planning (2021M-144)
… (District) officials established comprehensive multiyear financial and capital plans. Key Findings Officials did not … schedules and conducted periodic building condition surveys but did not incorporate the information into a …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/rome-city-school-district-multiyear-planning-2021m-144