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LaFayette Central School District - Fixed Assets (2018M-073)
… were recorded and accounted for properly. Key Findings The District did not have a comprehensive policy for … assets valued at $168,700 were either not recorded on the master inventory list or not properly tagged. The District’s inventory records of technology assets were inconsistent. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/15/lafayette-central-school-district-fixed-assets-2018m-073Beaver Dams Volunteer Fire Company, Inc. - Financial Activities (2018M-17)
Beaver Dams Volunteer Fire Company Inc Financial Activities 2018M17
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/06/15/beaver-dams-volunteer-fire-company-inc-financial-activitiesLake George Central School District - Purchasing (2018M-167)
… the statutory bidding thresholds. Key Findings Our review of 60 purchases made during the audit period totaling nearly …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/16/lake-george-central-school-district-purchasing-2018m-167Orleans County Soil and Water Conservation District - Claims Audit (2018M-105)
… out of the 72 claims totaling approximately $524,000 in our sample, were not audited and approved by the Board …
https://www.osc.ny.gov/local-government/audits/district/2018/08/03/orleans-county-soil-and-water-conservation-district-claims-audit-2018m-105Tier Status – En-Con Police Officers Plan
… When you join the Retirement System, you are assigned to a tier depending on your date of membership. You are in: If you … depending on their retirement plan election. There is no Tier 4 in the New York State and Local Police and Fire …
https://www.osc.ny.gov/retirement/publications/1822/tier-statusState Agencies Bulletin No. 130
… Bulletin No. 89, issued April 6, 1999, by correcting the deduction code (replacing code 314 with 317) and adding … Jardine Group Services Jardine Group Services will process the initial input of transactions to OSC for the deduction code 317, CSEA Universal Life Program. Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/130-csea-universal-life-programTioga Central School District – Health Insurance and Special Education Cost Savings (2020M-84)
… an acceptable health insurance buyout incentive in lieu of health insurance coverage. Savings could range between …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/13/tioga-central-school-district-health-insurance-and-special-education-costWest Seneca Fire District #4 – Procurement (2020M-52)
Determine if District officials are obtaining competitive pricing in compliance with the Districts procurement policy and General Municipal Law GML
https://www.osc.ny.gov/local-government/audits/fire-district/2020/06/18/west-seneca-fire-district-4-procurement-2020m-52Hamlin Morton Walker Fire District – Pumper Truck Procurement (2023M-27)
… Board of Commissioners (Board) procured a pumper truck in accordance with statutory requirements and good business … Findings The Board did not procure a $748,676 pumper truck in accordance with statutory requirements and good business … officials have less assurance that the purchase was made in the most prudent and economical manner. District officials …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/hamlin-morton-walker-fire-district-pumper-truck-procurement-2023m-27Accounts Payable Advisory No. 13
… are instructed that failure to utilize voucher matching is unacceptable and that this practice must stop immediately. … amounts; and Assurance that total expenditure against a PO does not go over the total encumbrance. Agencies that … (toll-free 877-737-4185), e-mail helpdesk@sfs.ny.gov . OSC will continue monitoring to ensure compliance …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/13-voucher-matching-process-required-sfsVacating Orders – Divorce and Your Benefits
… If the ex-spouse waives their interest in a member’s pension benefit after a DRO has been filed with NYSLRS, the parties must return to court to obtain a Vacating Order. … agreement or a notarized letter signed by the parties is not sufficient to vacate a DRO. NYSLRS requires that the …
https://www.osc.ny.gov/retirement/members/divorce/vacating-ordersContact Update for State Agencies
… payroll processing updates, law changes and more. To help us reach the right individuals in a timely manner, we … New York State Comptroller - Online Services Online Help See online help for help with logging in and adding, updating or …
https://www.osc.ny.gov/contact-updateMontezuma Volunteer Fire Department - Financial Operations (2018M-23)
… such as the Internal Revenue Service (IRS) and Office of the State Comptroller (OSC). The Treasurer did not prepare …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/05/11/montezuma-volunteer-fire-department-financial-operations-2018mBedford Central School District - Information Technology (2018M-164)
… Key Findings Access to the District’s financial application was not properly segregated. Online banking users … planned to initiate corrective action. … Bedford Central School District Information Technology 2018M164 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/26/bedford-central-school-district-information-technology-2018m-164Bronxville Union Free School District - Procurement (2018M-46)
… if District officials sought competition for the purchase of goods and services not subject to competitive bidding and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/bronxville-union-free-school-district-procurement-2018m-46XV.6.B Negative Payroll Balances – XV. End of Year
… The Negative Segregation Balance, NYKK0264 report can be accessed within SFS via: SFS Financials > Commitment … balances and be especially diligent in the effort to ‘clean up’ negative balances that will lapse during the … or period involved. Budgets are not permitted to lapse with a negative balance and should be handled with the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv6b-negative-payroll-balancesNorthern Adirondack Central School District – Leave Accruals (2020M-50)
… whether the District accurately maintains employee leave records. Key Findings Employees are allowed to earn … Errors occurred in the leave records maintained for 24 of the 33 (73 percent) employees tested. The District … our comments on issues raised in the District’s response letter. … Determine whether the District accurately maintains …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/25/northern-adirondack-central-school-district-leave-accruals-2020m-50Medina Central School District - Reserve Funds (2019M-165)
… report - pdf] Audit Objective Determine whether the Board and District officials effectively managed the … million in four reserves. While not adopted in the Board’s meeting minutes, District officials have developed a plan to …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-reserve-funds-2019m-165IX.12.M Journal Vouchers – IX. Federal Grants
… for goods or services rendered to, or on behalf of the first state agency; or Reimburse a second state agency for state funds the second state agency disbursed for program purposes. These … voucher payments between state and federal funds. In very rare cases, it may be necessary to finance payments from …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12m-journal-vouchersNewcomb Central School District - Claims Audit (2023M-159)
… 90 claims totaling $1.3 million and determined the Board of Education (Board) did not ensure 60 claims totaling $1.2 …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/29/newcomb-central-school-district-claims-audit-2023m-159