Search
Cold Spring Harbor Central School District – Capital Assets (2023M-37)
… did not prepare and distribute unique identification tags to be attached to capital assets that were purchased during our audit … Key Recommendation Attach unique identification tags to all capital assets that cost $500 or more (including …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/cold-spring-harbor-central-school-district-capital-assets-2023m-37Sherrill City School District - Future Farmers of America Extra-Classroom Activity Fund (2019M-251)
… adequate internal controls to ensure Future Farmers of America (FFA) extra-classroom activity (ECA) cash receipts … found: District officials did not perform an annual audit of FFA records during our audit period. Collections did not … $264,624. There was no supporting documentation for 15 out of 78 check disbursements tested totaling $5,871. FFA …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sherrill-city-school-district-future-farmers-america-extra-classroomTown of Wappinger - Information Technology (2019M-220)
… use policy. Twenty of 66 user accounts were not necessary for Town operations. Town officials did not develop a breach … Key Recommendations Monitor web and computer usage for compliance with policy. Develop written procedures for managing system access that include periodically …
https://www.osc.ny.gov/local-government/audits/town/2020/03/06/town-wappinger-information-technology-2019m-220V.3.J Activity (Projects) – V. Chart of Accounts (COA) Governance
… detail of a Project Type. Statewide Project Types are available for use when a Project is entered on a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3j-activity-projectsVillage of South Floral Park – Budgeting and Financial Oversight (2021M-5)
… or ensure annual audits were completed. More real property taxes were assessed than necessary to fund operations each … balance policy. Key Recommendations Hold public hearings on or before April 15. Adopt realistic annual budgets that are based on historical trends and other known factors. Reduce fund …
https://www.osc.ny.gov/local-government/audits/village/2021/07/16/village-south-floral-park-budgeting-and-financial-oversight-2021m-5Merrick Union Free School District – Financial Management (2024M-64)
… Audit Objective Determine whether the Merrick Union Free School District (District) Board of Education (Board) and … … Determine whether the Merrick Union Free School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/merrick-union-free-school-district-financial-management-2024m-64Overview – Information Technology Contingency Planning
… that is maintained for use if there is loss or damage to the original. Establishing backup procedures is a necessary …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/overview-0Travel Advisory No. 13
… for 2025. The standard rate for personal vehicle mileage is $0.70 and motorcycle mileage is $0.68. References: Chapter XIII Section 4.C Travel Mileage …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/13-updated-mileage-ratesJefferson-Lewis-Hamilton-Herkimer-Oneida Board of Cooperative Educational Services – Procurement (2022M-128)
… whether Jefferson-Lewis-Hamilton- Herkimer-Oneida Board of Cooperative Educational Services (BOCES) officials used … Have support that they obtained the required number of quotes for six purchases totaling $39,758. Use a … whether JeffersonLewisHamiltonHerkimerOneida Board of Cooperative Educational Services BOCES officials used …
https://www.osc.ny.gov/local-government/audits/boces/2022/12/02/jefferson-lewis-hamilton-herkimer-oneida-board-cooperative-educational-servicesGreenville Central School District – Information Technology (2021M-156)
… confidentially to officials. Key Recommendations Ensure the acceptable use policy clearly states what is acceptable … use and implement procedures to ensure compliance with the policy. Periodically review user access and disable user …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/greenville-central-school-district-information-technology-2021m-156Brasher-Winthrop Consolidated Fire District – Board Oversight (2021M-47)
… the accounting records. Audit District claims prior to payment and conduct an annual audit of the Treasurer’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/06/11/brasher-winthrop-consolidated-fire-district-board-oversight-2021m-47Town of Hector – Employee Compensation (2024M-85)
… source documentation. Town officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-hector-employee-compensation-2024m-85Required Reporting
… Legal Services Fund Tax Data Verification (replaces the MA-144) Assessment Roll Verification Employer Retirement … Escrow Fund Court and Trust Reporting AC231 – Report of the Condition of all Court and Trust Funds [xlsx] AC237 – … [pdf] Open Estates Reporting AC2983 – Report Showing the Condition of all Open Estates [xlsx] Supplemental …
https://www.osc.ny.gov/local-government/required-reportingIX.2.A Acronyms – IX. Federal Grants
… Investment Act WIC Women, Infants and Children Guide to Financial Operations REV. 03/12/2025 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix2a-acronymsVillage of Holley – Transparency of Fiscal Activities (S9-24-12)
… – pdf Audit Objective Determine whether the Village of Holley (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-holley-transparency-fiscal-activities-s9-24-12Vested Retirement Benefit – Special 20- and 25-Year Plans
… before retirement age, but have five or more years of credited service, you will be eligible for a vested … benefit depends on your tier. Tiers 2 and 3 — the first of the month following your 55th birthday. Tier 5 — your 55th … The Benefit Your vested retirement benefit is 1.66 percent of your FAE for each year of service credit. The benefit is …
https://www.osc.ny.gov/retirement/publications/1517/vested-retirement-benefitVillage of Dolgeville – Treasurer’s Records and Reports (2024M-28)
… agreed with our recommendations and indicated they have initiated or plan to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/village/2024/07/03/village-dolgeville-treasurers-records-and-reports-2024m-28Locust Valley Central School District – Information Technology Equipment Management (2024M-134)
… that all IT equipment is safeguarded, adequately accounted for and would be detected if lost, stolen or misused. The … (Board) did not adopt a comprehensive written policy for IT equipment inventory or perform periodic physical … we reviewed (68 percent) were not properly accounted for. Specifically: 49 IT assets totaling $56,909, including …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/04/locust-valley-central-school-district-information-technology-equipmentChild Support and Spousal Maintenance – Divorce and Your Benefits
… payments. A new Income Withholding Order must be served on NYSLRS after the member retires for child support or spousal maintenance to be deducted. NYSLRS can also deduct spousal maintenance if required by a …
https://www.osc.ny.gov/retirement/members/divorce/child-support-and-spousal-maintenanceOntario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) – Multiyear Planning and Software Management (2016M-249)
… and using reserve funds. BOCES officials established the retiree health insurance reserve without proper statutory authority. …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-boces