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Vendor File Advisory No. 8

… Subject: Updating the Vendor Certification section to include a new certification Reference: Guide to Financial Operations (GFO), … Updating the Vendor Certification section to include a new certification …

https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/8-vendor-certifications-update

Alfred-Almond Central School District – Financial Software Access and Monitoring (2014M-371)

… Purpose of Audit The purpose of our audit was to determine if access to the District’s … Central School District is located in the Towns of Alfred, Almond, Ward and West Almond within Alleghany …

https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/alfred-almond-central-school-district-financial-software-access-and

A Message From Comptroller Thomas P. DiNapoli – State Police Plan

… and Local Retirement System (NYSLRS), you are covered by a plan that provides important benefits. This publication … you become permanently disabled and are unable to perform your duties (disability retirement benefits); and Benefits … to helping you make informed decisions about your future. I encourage you to contact us with any questions or …

https://www.osc.ny.gov/retirement/publications/1518/message-comptroller-thomas-p-dinapoli

A Message From Comptroller Thomas P. DiNapoli – Special 20- and 25-Year Plans

… and Local Retirement System (NYSLRS), you are covered by a plan that provides important benefits. This publication … you become permanently disabled and are unable to perform your duties (disability retirement benefits); and Benefits … to helping you make informed decisions about your future. I encourage you to contact us with any questions or …

https://www.osc.ny.gov/retirement/publications/1517/message-comptroller-thomas-p-dinapoli

Bay Shore Union Free School District - Procurement (2018M-212)

… services for 19 purchases totaling $70,634, as required by the District’s purchasing policy. Ensure that purchases of … Key Recommendations District officials should: Follow the District’s procurement policy that requires the use of request for proposals to solicit professional …

https://www.osc.ny.gov/local-government/audits/school-district/2018/01/11/bay-shore-union-free-school-district-procurement-2018m-212

Uniondale Union Free School District – Procurement (2016M-195)

… through December 31, 2015. Background The Uniondale Union Free School District is located in the Town Hempstead, Nassau … Uniondale Union Free School District Procurement 2016M195 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/uniondale-union-free-school-district-procurement-2016m-195

Creditable Service – Regional State Park Police Plan

… performed in titles other than those mentioned will count toward your vested, disability and death benefits but …

https://www.osc.ny.gov/retirement/publications/1867/creditable-service

Central Islip Union Free School District - Claims Audit Process (2018M-170)

… complete report - pdf] Audit Objective Determine whether claims were adequately supported and properly audited before payment. Key Finding The claims auditor approved 33 of 50 claims (66 percent) totaling $114,333 without documentation … Central Islip Union Free School District Claims Audit Process 2018M170 …

https://www.osc.ny.gov/local-government/audits/school-district/2018/10/12/central-islip-union-free-school-district-claims-audit-process-2018m-170

Bloomingburg Joint Fire District – Internal Controls Over Financial Operations (2013M-42)

… by the Board. The Treasurer does not provide check numbers to the Board and no one compares canceled check …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/bloomingburg-joint-fire-district-internal-controls-over-financial

West Buffalo Charter School – Student Enrollment and Billing (2013M-314)

… of residency; three instances where no date was on the address verification document or the date was several years old; and one instance where the address did not agree with the address on the billing record. Although the results of our …

https://www.osc.ny.gov/local-government/audits/charter-school/2013/12/06/west-buffalo-charter-school-student-enrollment-and-billing-2013m-314

East Quogue Union Free School District – Selected Payroll Practices and Information Technology (2014M-44)

… by an elected five-member Board of Education, is located in the Town of Southampton, Suffolk County. The District …

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/east-quogue-union-free-school-district-selected-payroll-practices-and

Schenectady City School District – Math Workbook Inventory (2023M-65)

… District District officials maintained adequate math workbook workbook inventories and ordered workbooks as needed …

https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/schenectady-city-school-district-math-workbook-inventory-2023m-65

North Collins Central School District – Information Technology Equipment Inventory (2023M-39)

… officials maintained a complete and accurate inventory of information technology (IT) assets. Key Findings District … did not maintain a complete and accurate inventory of IT assets (computers, tablets, document cameras, etc.).As … were not always updated to include all acquisitions of, removed/disposed of, or recycled IT assets. Of the 79 IT …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/north-collins-central-school-district-information-technology-equipment

Pittsfield Volunteer Fire Department – Cash Receipts and Disbursements (2016M-310)

… to support all financial activity or prepare monthly bank reconciliations. Key Recommendations Revise the bylaws … the Department’s financial activities and prepare monthly bank reconciliations for all bank accounts and provide them to the Board along with the …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/pittsfield-volunteer-fire-department-cash-receipts-and

Fort Ann Central School District - Fund Balance Management (2018M-119)

… Recommendations Ensure that the District’s fund balance is in compliance with statutory limits and use surplus funds as a financing source to fund one-time … with our recommendations and have initiated, or indicated they planned to initiate, corrective action. …

https://www.osc.ny.gov/local-government/audits/school-district/2018/10/05/fort-ann-central-school-district-fund-balance-management-2018m-119

Lackawanna City School District - Tuition (2019M-59)

… totaling $5,300 for eight students and an underpayment of $900 for one student. The District did not have adequate … resolve identified billing errors. Request updated proof of residency periodically to verify the District is properly …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/lackawanna-city-school-district-tuition-2019m-59

Islip Terrace Fire District – Claims Audit and Payroll (2015M-49)

… the District’s claims audit process and payroll procedures for the period January 1, 2013 through May 31, 2014. … and separate from the Town of Islip, Suffolk County, in which it is located. The District, which is governed by an … to use a time clock, and employees were not required to sign and certify the accuracy of the hours reported on their …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/29/islip-terrace-fire-district-claims-audit-and-payroll-2015m-49

State Agencies Bulletin No. 1625

… System (ERS) and Tier 5 Teacher’s Retirement System (TRS) members for calendar year 2018 is $19,001.55. Background … Employees who are Tier 5 members of ERS Plan Type 7Y and TRS Plan Type 7X Effective Dates Institution Paychecks dated … overtime earnings limit for that year for Tier 5 ERS and TRS members as follows: ERS and TRS Overtime Limit by …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1625-tier-5-pensionable-overtime-earnings-limit-calendar-year-2018-employees

Dutchess County – Financial Condition (2013M-370)

… taxes and State and Federal aid. Key Finding The County enterprise funds users’ charges have not been sufficient to … fund has had to subsidize a significant portion of both enterprise funds’ operations over the last three completed … Legislature has appropriated $2.8 million to subsidize two enterprise funds in the 2014 proposed budget. Key …

https://www.osc.ny.gov/local-government/audits/county/2014/03/14/dutchess-county-financial-condition-2013m-370

Galway Central School District - Fund Balance Management (2017M-267)

… included appropriated fund balance that was not used to fund operations. The budgets overestimated appropriations … limits and use surplus funds as a financing source to fund one-time expenditures and needed reserves or reduce … of appropriating fund balance that is not needed or used to fund District operations. Adopt realistic annual budgets …

https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/galway-central-school-district-fund-balance-management-2017m-267