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Otselic Valley Central School District – Procurement (2022M-58)
… $21,038 during our audit period. District officials may have saved $13,781 on fuel costs had they been able to use …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/otselic-valley-central-school-district-procurement-2022m-58Greater Syracuse Property Development Corporation – Enforcement Mortgages (2017M-39)
… compliance with the redevelopment plan requirements for enforcement mortgages for the period January 1, 2015 through September 30, 2016. … Property Development Corporation (Land Bank) is a not-for-profit corporation authorized by the New York State "Land …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/28/greater-syracuse-property-development-corporation-enforcement-mortgagesTuckahoe Union Free School District – Overtime (2023M-53)
… the amount owed by a district, annually to the State, for its share of the cost of future employee retirement … officials: Did not adopt written policies and procedures for overtime. Overpaid 15 employees a total of $4,432 for overtime due to lack of adequate review of time records. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/tuckahoe-union-free-school-district-overtime-2023m-53Town of Allen – Claims Audit (2024M-123)
… detected and corrected, and that Town officials paid more for goods and services than necessary. All 105 claims we … sufficiently itemized and should not have been approved for payment. 47 claims totaling approximately $41,000 did not … department head. Two claims totaling approximately $160 for membership dues could not be located and provided for our …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-claims-audit-2024m-123eLearning Videos and Resources
… of Deposit (CD) Accounts – New Resources from this Video NYS Abandoned Property Law Industry Handbooks Due … Processing Unit at [email protected] Due Diligence Process Video Resources from this Video Due Diligence Requirements NYS Abandoned Property Law …
https://www.osc.ny.gov/unclaimed-funds/reporters/elearning-videos-and-resourcesHorseheads Fire District #1 - Board Oversight (2019M-82)
… whether the Board provided adequate oversight of the District’s finances. Key Findings The Board did not: Perform … an adequate claims audit. Develop multiyear financial and capital plans, including a plan for reserves, to establish … claims prior to payment. Develop a multiyear financial and capital plan, including a plan for reserves, to establish …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/06/28/horseheads-fire-district-1-board-oversight-2019m-82Alden Central School District – Fuel Management (2024M-90)
… reconciliations and properly billing non-District users. As a result: The Transportation Supervisor did not update fuel … not identify fuel overcharges totaling $1,498. Officials do not know how many employees and non-District fuel users …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/alden-central-school-district-fuel-management-2024m-90LaFayette Central School District - Fixed Assets (2018M-073)
… fixed assets were recorded and accounted for properly. Key Findings The District did not have a comprehensive policy … fixed assets valued at $168,700 were either not recorded on the master inventory list or not properly tagged. The … inventory records of technology assets were inconsistent. Key Recommendations Adopt a comprehensive policy that …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/15/lafayette-central-school-district-fixed-assets-2018m-073Delaware-Chenango-Madison-Otsego Board of Cooperative Educational Services – Procurement of School Food (2015M-358)
… our audit was to evaluate procurement practices for school food for the period July 1, 2014 through October 28, 2015. … $48.5 million. Key Finding Officials obtained food pricing for participating districts at the lowest … of Cooperative Educational Services Procurement of School Food 2015M358 …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/01/delaware-chenango-madison-otsego-board-cooperative-educational-services-procurementTraining
… Retroactive Payments Over One Year Old Presentation Step 3 Grievances Presentation Deductions and Tax …
https://www.osc.ny.gov/state-agencies/payroll/trainingState Comptroller DiNapoli Releases School Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Akron Central School District – Financial Management (Erie County) The … overestimated appropriations. Ausable Valley Central School District – Medicaid Reimbursements (Clinton County) …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-audits-0Office of Temporary and Disability Assistance SSP Payments Made to State Employees
… Assistance (OTDA) made to recipients during the period October 2014 through March 2016. Background OTDA administers … Key Findings OTDA processed 105 SSP payments totaling $6,870 to 14 State employees who were ineligible to receive … limits. As a result of our findings, OTDA determined the daily file from the SSA contained incorrect income …
https://www.osc.ny.gov/state-agencies/audits/2018/01/09/office-temporary-and-disability-assistance-ssp-payments-made-state-employeesMattituck-Cutchogue Union Free School District - Claims Processing (2018M-131)
… totaling $61,109 after the goods and services were ordered. The claims auditor approved the claims for these 12 … issued after the goods or services have already been ordered or received). Key Recommendations Enforce the … and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/mattituck-cutchogue-union-free-school-district-claims-processing-2018mAccounts Payable Advisory No. 36
… Subject: Fiscal Year End - Vouchers and Expense Reports Guidance: The Office of the State … the final deadlines for agencies to submit vouchers and expense reports for payment prior to fiscal year end. For … Operations (GFO) , Chapter XV, Section 4 - Vouchers and Expense Reports . …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/36-fiscal-year-end-vouchers-and-expense-reportsDisability Benefits
… Important facts members need to know about disability retirement benefits from the New …
https://www.osc.ny.gov/retirement/members/disability-benefitsTravel Advisory No. 7
… Subject: Updated IRS Mileage Rates Guidance: The Internal Revenue Service issued new standard mileage rates for 2018. The standard rate for personal vehicle … Operations Chapter XIII, Section 4.C -Travel Mileage Rates Chapter XIII, Section 8.A -Moving Mileage Rates …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/7-updated-mileage-ratesLeaves of Absence and Service Credit – Special 20- and 25-Year Plans
… Leaves of absence without pay; Authorized, unpaid medical leaves of absence; or Unpaid leave taken under the federal Family and Medical Leave Act. Tier 2, 3, 5 and 6 members receive half …
https://www.osc.ny.gov/retirement/publications/1517/leaves-absence-and-service-creditVillage of Muttontown - Board Oversight (2018M-251)
… Determine whether the Board provided adequate oversight of Village financial operations. Key Findings The Board did not: Audit or cause an audit of the financial records for 2014-15 through 2017-18. Audit … Key Recommendations Audit, or cause a timely audit of, Village financial records. Conduct a thorough and …
https://www.osc.ny.gov/local-government/audits/village/2019/03/01/village-muttontown-board-oversight-2018m-251Qualified Personal Service Contracts (QPSC) Listing
… of the contract are attributable to compensation of the contractor's personnel; and The agency can reasonably … above for the 2025-26 State Fiscal Year: Contract Number Contractor Name Reason for Contract Start Date End Date Est. …
https://www.osc.ny.gov/procurement/qualified-personal-service-contracts-qpsc-listingVendor Responsibility Review Process
… By law, State contracting entities may only award contracts to … By law State contracting entities may only award contracts to …
https://www.osc.ny.gov/state-vendors/vendrep/vendor-responsibility-review-process