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Olean City School District – Reserve Funds (2022M-187)
… reserves. Funding reserves at levels higher than necessary for operations and/or need creates an undue burden on …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/olean-city-school-district-reserve-funds-2022m-187Addison Central School District – Procurement of Professional Services (2023M-6)
… School District (District) officials sought competition for the procurement of professional services. Key Findings District officials did not seek competition for most professional services in accordance with District … without seeking competition. Did not solicit a request for proposal (RFP) for audit services within the last five …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/07/addison-central-school-district-procurement-professional-services-2023m-6Frankfort Hill Volunteer Fire Company - Financial Activities (2020M-47)
… by adequate documentation. Company officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/06/12/frankfort-hill-volunteer-fire-company-financial-activitiesAccounts Payable Advisory No. 22
… by either (1) referencing a purchase order associated with an agency or Master contract or (2) referencing the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/22-referencing-contract-numberTown of Gorham – Procurement (2024M-7)
… of Gorham (Town) officials made procurements in accordance with Town policy, statutory requirements and good business … did not always procure goods and services in accordance with Town policy, statutory requirements and good business … were not competitively bid. Officials also did not comply with purchasing policy requirements for 41 purchases totaling …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-procurement-2024m-7Town of Alexandria - Justice Court Time and Attendance and Court Operations (2017M-284)
… her Town of Alexandria (Town) time sheets that coincided with hours worked at other municipalities. Determine if … on her Town time sheets totaling $5,868 that coincided with hours worked at other municipalities. The Clerk did not … deposited and reported. Key Recommendations Consult with legal counsel and take appropriate action to recover any …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/10/23/town-alexandria-justice-court-time-and-attendance-and-court-operationsChappaqua Central School District - Fixed Assets (2022M-186)
… unannounced inventory counts. District officials agreed with our recommendations and have initiated or they planned …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/chappaqua-central-school-district-fixed-assets-2022m-186Buffalo Collegiate Charter School – Credit Cards (2022M-69)
… in a timely manner. School officials generally agreed with our recommendations and plan to implement corrective …
https://www.osc.ny.gov/local-government/audits/charter-school/2022/07/15/buffalo-collegiate-charter-school-credit-cards-2022m-69Central Islip Union Free School District - Claims Audit Process (2018M-170)
… supported and properly audited before payment. Key Finding The claims auditor approved 33 of 50 claims (66 percent) totaling $114,333 without documentation to support that the prices charged were accurate. Key Recommendation Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/12/central-islip-union-free-school-district-claims-audit-process-2018m-170City of Salamanca – Selected Financial Activities (2015M-284)
… tax levy. The Comptroller did not provide the Council with cash flow analyses and did not submit casino revenue …
https://www.osc.ny.gov/local-government/audits/city/2016/03/04/city-salamanca-selected-financial-activities-2015m-284New Paltz Central School District – Payroll (2021M-45)
… timekeeping procedures. District officials disagreed with certain findings but indicated they will take corrective …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/06/new-paltz-central-school-district-payroll-2021m-45Multiple Dwelling Property Inspections (2018-MS-1)
… not always performed, as required. Overall, 59 percent of the PM inspections and 51 percent of the FS inspections were not performed. White Plains, …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/08/03/multiple-dwelling-property-inspections-2018-ms-1Withdrawing Your Contributions and/or Your Membership – Article 14 Benefits
… ten, years of credited service, you may choose to: End your membership and withdraw your accumulated contributions (with interest compounded at 5 percent per year); or Leave your contributions in your account and qualify for a …
https://www.osc.ny.gov/retirement/publications/1644/withdrawing-your-contributions-andor-your-membershipXIV.14.B Capital Assets – XIV. Special Procedures
… The major issues related to accounting for capital assets include the following: Criteria for recording general capital assets …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14b-capital-assetsTaxes – 2021 Financial Condition Report
… economic impact of the COVID-19 pandemic. Collections for consumption and use taxes, New York State’s second …
https://www.osc.ny.gov/reports/finance/2021-fcr/taxesTown of Ulysses - Information Technology (2021M-190)
… Board did not enter into a written service level agreement with the Town’s IT service provider. Sensitive IT control … unnecessary. Enter into a written service level agreement with the Town’s IT service provider. Town officials agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-ulysses-information-technology-2021m-190CUNY Bulletin No. CU-324
… OSC will automatically increase the biweekly deduction for Union Dues (Code 258 ) and Agency Shop Fee (Code 275 ) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-324-dues-and-agency-shop-fee-increase-district-council-37-localJustice Court Fund
… to the Office of the State Comptroller’s Justice Court Fund on a monthly basis. File your monthly report in Justice Court Fund Reporting (JCR) here: File Your Report Now Application …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fundBecoming Eligible for a Benefit – Special 20- and 25-Year Plans
https://www.osc.ny.gov/retirement/publications/1517/becoming-eligible-benefitNorthport - East Northport Union Free School District - Extra-Classroom Activity Fund (2021M-167)
… approved and reconciled. District officials agreed with our recommendations and indicated they are taking …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/northport-east-northport-union-free-school-district-extra-classroom