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Town of Perth – Supervisor’s Records and Reports (2024M-149)

… reports to the Board. For example, as of March 31, 2024 the general fund was overstated by $584,018 and the … The Supervisor also did not:  Prepare any monthly bank reconciliations during our audit period, and the … fund and the highway fund cash balances as of March 31, 2024 were overstated by a combined total of $460,952. File …

https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-supervisors-records-and-reports-2024m-149

Malverne Union Free School District – Extra-Classroom Activity Funds (2024M-84)

… did not retain cash collection logs from the safes where club money was placed before deposit and club advisors did not ensure student treasurers maintained … forms totaling $159,461 had the required items such as club advisor signatures. The central treasurer improperly …

https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/malverne-union-free-school-district-extra-classroom-activity-funds-2024m

Oneida-Herkimer-Madison BOCES – Claim Payments (2015M-350)

… of Audit The purpose of our audit was to review the BOCES’ claim payments for the period July 1, 2014 through August 31, … OneidaHerkimerMadison BOCES Claim Payments 2015M350 …

https://www.osc.ny.gov/local-government/audits/boces/2016/03/11/oneida-herkimer-madison-boces-claim-payments-2015m-350

Operational Advisory No. 35

… Guidance: 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 … agencies will have the ability to issue a personal service salary advance …

https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/35-personal-service-salary-advances

CUNY Bulletin No. CU-705

… paychecks dated March 25, 2021 for Institution Current and April 8, 2021 for Institution Lag. OSC Actions OSC will …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-705-city-university-new-york-cuny-health-insurance-rate-changes

Truxton Academy Charter School – Tuition Billing and Collections (2025M-8)

… Determine whether Truxton Academy Charter School School officials accurately billed and collected …

https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/truxton-academy-charter-school-tuition-billing-and-collections-2025m-8

New Hyde Park Fire District - Payroll (2018M-165)

… 244 of 309 timecards (79 percent) totaling $171,092. The Secretary did not document the reasons for adjustments of 151 of 158 payroll hours (96 …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/26/new-hyde-park-fire-district-payroll-2018m-165

Town of Carrollton – Justice Court Operations (2018M-21)

Town of Carrollton Justice Court Operations 2018M21

https://www.osc.ny.gov/local-government/audits/justice-court/2018/05/11/town-carrollton-justice-court-operations-2018m-21

Special Disability Benefits – Career Plan

… fluids that may have involved the transmission of this disease), tuberculosis or hepatitis after contact with … the public. Firefighters who are permanently disabled by heart disease, certain types of cancer or lung disease, but … benefit. Police officers who are permanently disabled by heart disease but passed a physical examination upon entry to …

https://www.osc.ny.gov/retirement/publications/1642/special-disability-benefits

Special Disability Benefits – Police and Fire Plan

… officers may be eligible for an accidental disability retirement benefit if you are permanently disabled because … disease), tuberculosis or hepatitis after contact with members of the public. Firefighters who are permanently … for an accidental or performance of duty disability retirement benefit. Police officers who are permanently …

https://www.osc.ny.gov/retirement/publications/1512/special-disability-benefits

Special Disability Benefits – New Career Plan

… permanently disabled by heart disease, certain types of cancer or lung disease, but passed a physical examination …

https://www.osc.ny.gov/retirement/publications/1515/special-disability-benefits

Special Disability Benefits – Non-Contributory Plan with Guaranteed Benefits

… officers may be eligible for an accidental disability retirement benefit if you are permanently disabled because … disease), tuberculosis or hepatitis after contact with members of the public. Firefighters who are permanently … for an accidental or performance of duty disability retirement benefit. Police officers who are permanently …

https://www.osc.ny.gov/retirement/publications/1513/special-disability-benefits

Special Disability Benefits – Basic Plan with Increased-Take-Home-Pay (ITHP)

… eligible for an accidental disability retirement benefit if you are permanently disabled because you contracted HIV(where there may have been exposure to bodily fluids that may have involved …

https://www.osc.ny.gov/retirement/publications/1511/special-disability-benefits

Salem Central School District - Purchasing (2019M-105)

… Determine whether the District sought competition when purchasing goods and services under the statutory … competitive purchasing practices are used by employees when procuring goods and services below bidding thresholds. … Determine whether the District sought competition when purchasing goods and services under the statutory …

https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/salem-central-school-district-purchasing-2019m-105

II.3.B Establish Control – II. New York State Financial Accounting

… Comptroller will establish appropriation and segregation control records based on the enacted legislation. These control records assure that no more than the amount … Comptroller will establish appropriation and segregation control records based on the enacted legislation …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3b-establish-control

Broadalbin-Perth Central School District – Cash Management (2020M-65)

… $40,652 during the audit period. However, they could have earned about $159,100 more had officials used other … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate …

https://www.osc.ny.gov/local-government/audits/school-district/2020/10/09/broadalbin-perth-central-school-district-cash-management-2020m-65

Vendor File Advisory No. 4

… New York State agencies are responsible for or can assist with two critical registration processes that if done timely … First, as soon as your agency has decided to do business with a vendor, begin the vendor add process. This will allow … X, Section 3 - Vendor Registration and Vendor Self-Service Login Guide . …

https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/4-prompt-vendor-registration

North Bellmore Union Free School District - Procurement of Professional Services (2019M-95)

… did not: Comply with the law and use a competitive request for proposal (RFP) process when contracting for the annual audit. District officials did not: Always … Use a competitive RFP process when contracting for the annual audit and repeat the process at least every …

https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/north-bellmore-union-free-school-district-procurement-professional

St. Paul Boulevard Fire Association - Board Oversight (2018M-117)

… Determine whether the Board provided adequate oversight of the Association’s financial operations. Key Findings The … of the books and records of the Treasurer and Financial Secretary. Audit claims prior to payment and ensure there was … for an annual audit of the Treasurer’s and Financial Secretary’s books and records. Ensure that all claims are …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/10/05/st-paul-boulevard-fire-association-board-oversight-2018m-117

State Agencies Bulletin No. 1338

… Purpose To alert payroll system users of processing schedule changes. Overview … 6:30 a.m. on Monday August 25, 2014.  This will impact payroll processing for the following pay periods: … To alert payroll system users of processing schedule changes …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1338-payserv-processing-schedule-changes-due-scheduled-system-maintenance