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Madrid-Waddington Central School District - Claims Audit Process (2019M-1)

… audited and approved prior to payment. Key Findings We reviewed 100 claims totaling $886,642 and found the claims …

https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/madrid-waddington-central-school-district-claims-audit-process-2019m-1

McLean Fire Department - Financial Operations (2018M-40)

… disagreed with certain aspects of our recommendations in our report, but indicated they planned to implement some … Appendix B includes our comment on an issue raised in the Department’s response letter. …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/05/25/mclean-fire-department-financial-operations-2018m-40

Accounts Payable Advisory No. 25

… Private Information Guidance: This advisory is intended to remind Business Units that confidential personal, and … be entered in any field in SFS that has not been designed to hold confidential information. For example, Business Units … confidential information in a field that was not designed to hold confidential information, please contact SFS …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/25-confidential-personal-and-private-information

Bolton Central School District - Fund Balance Management (2018M-249)

… Adopt annual budgets that include reasonable estimates for appropriations and the amount of fund balance that will …

https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/bolton-central-school-district-fund-balance-management-2018m-249

Cost-of-Living Adjustment – Special 20- and 25-Year Plans

… an annual COLA when you are: Age 62 or older and retired for five or more years; Age 55 or older and retired for ten or more years; or Any age and have received a disability pension for five or more years. When you die, if you selected a …

https://www.osc.ny.gov/retirement/publications/1517/cost-living-adjustment

Cost-of-Living Adjustment – Regional State Park Police Plan

… Once you meet the eligibility requirements, including age and number of years retired, your retirement benefit will … each year. This adjustment, subject to pension caps and limitations, is 50 percent of the previous year’s annual … adjustments (COLAs) when you are: Age 62 or older and retired for five or more years; Age 55 or older and …

https://www.osc.ny.gov/retirement/publications/1867/cost-living-adjustment

Cost-of-Living Adjustment – En-Con Police Officers Plan

… Once you meet the eligibility requirements, including age and number of years retired, your retirement benefit will … each year. This adjustment, subject to pension caps and limitations, is 50 percent of the previous year’s annual … adjustments (COLAs) when you are: Age 62 or older and retired for five or more years; Age 55 or older and …

https://www.osc.ny.gov/retirement/publications/1822/cost-living-adjustment

Division of Housing and Community Renewal Bulletin No. DH-29

… to change the employee’s Dues or Agency Shop Fee when an employee changes the percentage of time worked. …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-29-district-council-37-local-1359-division-housing-and

Sag Harbor Union Free School District – Claims Auditing (2022M-174)

… Perform a thorough, deliberate and independent audit in accordance with the Board policies. Ensure purchases are made in compliance with District policies and applicable contracts …

https://www.osc.ny.gov/local-government/audits/school-district/2023/02/03/sag-harbor-union-free-school-district-claims-auditing-2022m-174

Comptroller DiNapoli Statement on New Immigration Ban

… Thomas P. DiNapoli said. "Immigrants are important to the fabric of our communities and the state's economy. … or religions are not just un-American, but detrimental to the economy. As my recent reports have shown, our rich …

https://www.osc.ny.gov/press/releases/2017/03/comptroller-dinapoli-statement-new-immigration-ban

Heuvelton Central School District – Procurement (2023M-55)

… District (District) officials procured goods and services in accordance with the Board of Education’s (Board) policies … that the District is procuring goods and services in the most prudent and economical manner. Officials: Could …

https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/heuvelton-central-school-district-procurement-2023m-55

Groton Central School District – Cash Management (2020M-124)

… another $367,963 if officials invested available funds in a financial institution that offered higher interest … action. Appendix B includes our comments on issues raised in the District’s response letter. …

https://www.osc.ny.gov/local-government/audits/school-district/2021/01/29/groton-central-school-district-cash-management-2020m-124

Town of Saranac - Cash Management (2019M-32)

… not develop and manage a comprehensive investment program to ensure interest earnings were maximized and bank fees were … the audit period resulting in a net cost of $2,407 related to banking services. Key Recommendations Periodically request … for banking services from multiple financial institutions to maximize the return on investments and minimize bank fees. …

https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-saranac-cash-management-2019m-32

Village of Andover – Water and Electric Cash Receipts (2019M-152)

… deposited in a timely and accurate manner. Key Findings We reviewed 1,963 water and electric cash receipts totaling …

https://www.osc.ny.gov/local-government/audits/village/2019/10/25/village-andover-water-and-electric-cash-receipts-2019m-152

Western New York Maritime Charter School - Student Enrollment and Billing (2019M-176)

… pdf] Audit Objective Determine whether student enrollment and billings to school districts of residence are accurate and supported. Key Findings School officials did not review … have been calculated correctly. Adopt a written policy and prepare and enforce written procedures for students’ …

https://www.osc.ny.gov/local-government/audits/charter-school/2019/11/22/western-new-york-maritime-charter-school-student-enrollment-and-billing

Pulaski Academy and Central School District - Separation Payments (2020M-20)

… need to improve the separation payment procedures. We found officials: Paid five former administrators a total …

https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/pulaski-academy-and-central-school-district-separation-payments-2020m-20

Commack Union Free School District - Information Technology Assets Inventory (2020M-15)

… It took between 11 and 55 days from our initial visits for officials to locate 80 additional IT assets. Because of … Implement policies and procedures to properly account for all electronic devices throughout the District. Ensure … location of asset. Designate staff to be responsible for accounting for inventory, and updating the records to …

https://www.osc.ny.gov/local-government/audits/school-district/2020/05/08/commack-union-free-school-district-information-technology-assets

Accounts Payable Advisory No. 72

… Subject: Updated Guidance for Land Acquisition Payments Reference: Guide to … Operations   Chapter XII.6.B – Land Acquisition Payments Guidance: Guide to Financial Operations  Chapter XII.6.B – … for federal reporting and interest payment calculations.  Guidance is also provided for land acquisitions completed …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/72-land-acquisition-payments

Warsaw Central School District – Out-of-District Tuition Billing (2021M-140)

… While out-of-district tuition billings totaling $459,000 we examined were accurately calculated and ultimately supported, 54 of the 55 claims we reviewed were paid even though they were not properly …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/warsaw-central-school-district-out-district-tuition-billing-2021m-140

Examples from GASB Statement 34 - Statement of Changes in Fiduciary Net Assets

… pension plans and external investment pools are required to be presented in the notes to the financial statements if separate GAAP statements for …

https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-changes-fiduciary-net-assets