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Downsville Central School District – Claims Auditing (2022M-134)
… Audit Objective Determine whether the Downsville Central School District (District) Board of Education (Board) and … credit card purchases, totaling $275,846 were audited after the checks had cleared the bank. The claims auditor … $18,628. Key Recommendations Ensure checks are mailed after the claims auditor has audited and approved the claims. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/downsville-central-school-district-claims-auditing-2022m-134Justice Center Audits
… certain reports relating to reportable incidents involving vulnerable persons to be made available to officers and employees of the …
https://www.osc.ny.gov/legislation/justice-center-auditsDutchess Board of Cooperative Educational Services – Electricity Contract Monitoring and Billing (2023M-45)
audit, boces, dutchess
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/dutchess-board-of-cooperative-educational-services-2023-45.pdfOrange Ulster Board of Cooperative Educational Services – Nonstudent Network User Accounts (2022M-154)
audit, boces, orange ulster, nonstudent network user accounts
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/orange-ulster-board-of-cooperative-educational-services-2022-154.pdfBridgehampton Fire District – Length of Service Award Program and Purchasing Practices (2017M-251)
Bridgehampton Fire District – Length of Service Award Program and Purchasing Practices (2017M-251)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-fire-2018-bridgehampton-district.pdfThree Years of School District Fiscal Stress Results: School Years 2012-13 to 2014-15
Three Years of School District Fiscal Stress Results: School Years 2012-13 to 2014-15
https://www.osc.ny.gov/files/local-government/publications/pdf/three-years-schools-0116.pdfTier 2, 3 and 4 Post Retirement Death Benefit - Two Designation of Beneficiaries form (RS4471)
For NYSLRS Tier 2, 3 and 4 retirees to designate a post-retirement death benefit beneficiaries.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs4471.pdfTown of Alexandria - Justice Court Time and Attendance and Court Operations (2017M-284)
Town of Alexandria - Justice Court Time and Attendance and Court Operations (2017M-284)
https://www.osc.ny.gov/files/local-government/audits/pdf/alexandria-jc.pdfAccounting for Sales of Real Property Tax Receivables and Future Tobacco Settlement Receipts
Accounting for Sales of Real Property Tax Receivables and Future Tobacco Settlement Receipts
https://www.osc.ny.gov/files/local-government/publications/pdf/gasb48final.pdfPreventing Fraud and Abuse of Public Funds: Local Governments Need to Do Better
Preventing Fraud and Abuse of Public Funds: Local Governments Need to Do Better
https://www.osc.ny.gov/files/local-government/publications/pdf/preventingfraud.pdfLake Pleasant Central School District – Claims Auditing (2021M-202)
… Objective Determine whether the Lake Pleasant Central School District (District) Board of Education (Board) ensured … and approved before payment. Print and sign checks only after the claims have been audited and approved. Except as … letter. … Determine whether the Lake Pleasant Central School District District Board of Education Board ensured …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/lake-pleasant-central-school-district-claims-auditing-2021m-202All-Agency Contract Evaluation System (2019-S-14)
To determine whether Metropolitan Transportation Authority Capital Construction is monitoring and evaluating its contractors/consultants in compliance with its All-Agency Contract Evaluation review process and taking action where performance ratings are less than satisfactory.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s14.pdfAll-Agency Contract Evaluation System (2019-S-14) 180-Day Response
To determine whether Metropolitan Transportation Authority Capital Construction is monitoring and evaluating its contractors/consultants in compliance with its All-Agency Contract Evaluation review process and taking action where performance ratings are less than satisfactory.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s14-response.pdfCost-Saving Ideas: Using State Contracts to Acquire Goods or Services
… process goal is to obtain goods and services that are both high in quality and low in cost. The time and effort spent … result in the anticipated savings. Local government and school district officials can purchase goods and services … $2,000 more for milk during a three-month period; and A charter school paid $1,400 more for office supplies. Don’t …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-using-state-contracts-acquire-goods-or-servicesPompey Hill Fire District – Financial Management (2021M-136)
… fund policy or adopt a written multiyear capital plan. In addition, annual update documents (AUDs) were not filed … action. Appendix B includes our comments on issues raised in the District’s response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/11/05/pompey-hill-fire-district-financial-management-2021m-136Partial Lump Sum Payment – Special 20- and 25-Year Plans
… can elect to receive a partial lump sum (PLS) payment at retirement. If you elect a PLS payment, your monthly benefit … retirement, review and select your pension payment and PLS options online using Retirement Online . If you file for … when various percentages become available. Your Single Life Allowance will be reduced by the same percentage as the …
https://www.osc.ny.gov/retirement/publications/1517/partial-lump-sum-paymentXIV.14.D Criteria for Recording General Capital Assets Including Infrastructure – XIV. Special Procedures
… General capital assets, consisting of tangible and intangible assets, should be capitalized when … is tangible in nature, complete and is not a component part of another item. The asset is used in the operation of the State's activities. The asset has a useful life of two years or more and provides a reasonable benefit …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14d-criteria-recording-general-capital-assets-including-infrastructureState Agencies Bulletin No. P-845
1995 Taxes on Personal Use of State Provided Vehicles
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-845.pdfState Agencies Bulletin No. P-827
Calc of OT Adj Based on Defer LSP Payment
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-827.pdfState Agencies Bulletin No. P-806
1994 Taxes on Personal Use of State Provided Vehicles
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-806.pdf