Search
Town of Ashland – Long-Term Planning (2024M-114)
… report – pdf] Audit Objective Determine whether Town of Ashland (Town) officials established multiyear capital and … on Town operations or how they will fund these needs. As of July 17, 2024, the Town’s capital reserve funds have zero … 2007 backhoe and 2011 mower are beyond their usable life by an average of almost six years, and he shared that both …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-ashland-long-term-planning-2024m-114Town of Saugerties – Claims Auditing (2024M-144)
… $91,979 did not comply with the Town’s purchasing policy. For example, Town officials paid a contractor $46,500 to clear debris for the highway department without bid or … knowledge. The equipment was shipped to the Town’s former video supply contractor. The Supervisor and we were unable to …
https://www.osc.ny.gov/local-government/audits/town/2025/05/16/town-saugerties-claims-auditing-2024m-144Alden Central School District – Fuel Management (2024M-90)
… manage fuel operations. Specifically, the Superintendent of Schools (Superintendent) and Business Administrator (BA) … clear written guidance or provide adequate oversight of fuel management including: verifying the quantity of fuel purchased and unit price charged, controlling fuel …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/alden-central-school-district-fuel-management-2024m-90New York State Accounting System User Procedures Manual
… UNIT 02555 OSC-REFUND ACCOUNT 02560 OFFICE OF UNCLAIMED FUNDS 02570 JUSTICE COURT-9TH FLOOR 02580 REFUND AUDIT 02581 …
https://www.osc.ny.gov/state-agencies/guidance/new-york-state-accounting-system-user-procedures-manualNew Hyde Park Fire District - Payroll (2018M-165)
… District officials implemented a system to ensure that payroll was properly segregated and that payroll time was properly authorized and recorded. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/26/new-hyde-park-fire-district-payroll-2018m-165Town of Carrollton – Justice Court Operations (2018M-21)
… Determine whether Justice Court (Court) fines and fees were properly accounted for. Key Findings The Justices' … our audit period. The Board did not conduct the required annual examination of Court records or contract with an … or retain an independent public accountant to perform an annual audit. … Town of Carrollton Justice Court Operations …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/05/11/town-carrollton-justice-court-operations-2018m-21Oneida-Herkimer-Madison BOCES – Claim Payments (2015M-350)
… Purpose of Audit The purpose of our audit was to review the BOCES’ claim payments for the period July 1, … school districts. The BOCES, which delivers services to approximately 1,200 students, is governed by a 12-member … paid even though tuition was not reimbursable according to the collective bargaining agreement (CBA). Not all claims …
https://www.osc.ny.gov/local-government/audits/boces/2016/03/11/oneida-herkimer-madison-boces-claim-payments-2015m-350CUNY Bulletin No. CU-705
… health insurance coverage through the City of New York Employee Benefits Program are affected. Background The City … bulletin may be directed to the University Director of Employee Benefits at CUNY Central Office. … CUNY Bulletin No …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-705-city-university-new-york-cuny-health-insurance-rate-changesOperational Advisory No. 35
… Starting January 1, 2024, agencies will have the ability to issue a personal service (salary) advance payment to eligible employees using the Accounts Payable module of the Statewide Financial System (SFS). Advance payment to an employee for personal services is not intended to …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/35-personal-service-salary-advancesTruxton Academy Charter School – Tuition Billing and Collections (2025M-8)
… $2.14 million, officials overbilled school districts of residence (resident districts) $84,689 for State aid … maintain necessary documentation to support calculations of the amounts billed or ensure billings were accurate and …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/truxton-academy-charter-school-tuition-billing-and-collections-2025m-8Malverne Union Free School District – Extra-Classroom Activity Funds (2024M-84)
… totaling $55,025 were not deposited within seven days of receipt as required. He also issued nine checks totaling … treasurers maintained complete and accurate records of financial activities. The central treasurer did not ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/malverne-union-free-school-district-extra-classroom-activity-funds-2024mTown of Perth – Supervisor’s Records and Reports (2024M-149)
… report - pdf] Audit Objective Determine whether the Town of Perth (Town) Supervisor (Supervisor) maintained complete, … adequate financial reports to the Board. For example, as of March 31, 2024 the general fund was overstated by $584,018 … The general fund and the highway fund cash balances as of March 31, 2024 were overstated by a combined total of …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-supervisors-records-and-reports-2024m-149Special Disability Benefits – Police and Fire Plan
… of this disease), tuberculosis or hepatitis after contact with members of the public. Firefighters who are permanently …
https://www.osc.ny.gov/retirement/publications/1512/special-disability-benefitsSpecial Disability Benefits – Non-Contributory Plan with Guaranteed Benefits
… you contracted HIV(where there may have been exposure to bodily fluids that may have involved the transmission of … lung disease, but passed a physical examination upon entry to firefighting service that did not reveal evidence of the … heart disease but passed a physical examination upon entry to police service that did not reveal any evidence of disease …
https://www.osc.ny.gov/retirement/publications/1513/special-disability-benefitsSpecial Disability Benefits – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Firefighters and police officers may be eligible for an accidental disability retirement benefit if you are permanently disabled because … evidence of the disabling condition, may be eligible for an accidental or performance of duty disability …
https://www.osc.ny.gov/retirement/publications/1511/special-disability-benefitsSpecial Disability Benefits – Career Plan
… Firefighters and police officers may be eligible for an accidental disability retirement benefit if you are permanently disabled because … evidence of the disabling condition, may be eligible for an accidental or performance of duty disability …
https://www.osc.ny.gov/retirement/publications/1642/special-disability-benefitsSpecial Disability Benefits – New Career Plan
… you contracted HIV(where there may have been exposure to bodily fluids that may have involved the transmission of … lung disease, but passed a physical examination upon entry to firefighting service that did not reveal evidence of the … heart disease but passed a physical examination upon entry to police service that did not reveal any evidence of disease …
https://www.osc.ny.gov/retirement/publications/1515/special-disability-benefitsBroadalbin-Perth Central School District – Cash Management (2020M-65)
… or prepare cash flow forecasts to estimate the amount of funds available for investment. Officials earned interest …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/09/broadalbin-perth-central-school-district-cash-management-2020m-65Salem Central School District - Purchasing (2019M-105)
… disclosed that District officials lacked adequate evidence to show they sought competition for 32 purchases (53 percent) … The Board did not develop and implement procedures to seek competition for purchases of goods and services that were not required to be competitively bid. Key Recommendations Maintain …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/salem-central-school-district-purchasing-2019m-105II.3.B Establish Control – II. New York State Financial Accounting
… After appropriations are authorized by the Legislature, the State Comptroller will establish … made where there exists an outstanding liability incurred by the agency prior to the end of the fiscal year. For more … REV. 01/28/2015 … After appropriations are authorized by the Legislature the State Comptroller will establish …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3b-establish-control