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Accounts Payable Advisory No. 75

… from agency-specific contracts or Purchase Authorizations (PA) because the Statewide Financial System is unable to …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/75-limits-procurement-card-use-agency-specific-contracts-0

Out-of-Service Death Benefit – Article 14 Benefits

… If you are a vested member with at least ten years of credited service, have not retired and you die more than one year after leaving public employment, 50 percent of the ordinary death benefit may still be payable. This … … Article 14 information for PFRS Tier 3 members Covers pension disability and death benefits …

https://www.osc.ny.gov/retirement/publications/1644/out-service-death-benefit

East Greenbush Central School District – Leave Accruals (2021M-177)

… properly accounted for employees’ leave accruals for the 30 employees we reviewed. Officials also correctly … payments for unused leave accruals totaling $434,027 for the 40 employees we reviewed. There were no recommendations …

https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/east-greenbush-central-school-district-leave-accruals-2021m-177

Village of Canaseraga – Claims Audit (2023M-48)

… [read complete report here - pdf] Audit Objective Determine whether Village … Key Findings Although the 300 claims reviewed were for appropriate Village purposes, certain claims were not … one or more exceptions and should not have been approved for payment: 145 claims totaling approximately $588,000 were …

https://www.osc.ny.gov/local-government/audits/village/2023/07/28/village-canaseraga-claims-audit-2023m-48

Oversight of Public Water Systems (2017-S-45) - Supplemental Maps of Unregulated Contaminants

… Oversight of Public Water Systems (2017-S-45) Supplemental Maps of Unregulated Contaminants Click on each county for a supplemental map showing the proportion of selected contaminants. Albany and Saratoga counties Erie …

https://www.osc.ny.gov/state-agencies/audits/oversight-public-water-systems-2017-s-45-supplemental-maps-unregulated-contaminants

Town of Skaneateles - Real Property Tax Exemption Administration (2018M-173)

… renewal forms, income support and military records) to verify eligibility. Key Recommendations The Assessor … before granting exemptions. Maintain documentation to support eligibility for all exemptions granted. Ensure … previously granted exemptions are supported and continue to meet eligibility requirements. Town officials agreed with …

https://www.osc.ny.gov/local-government/audits/town/2018/11/16/town-skaneateles-real-property-tax-exemption-administration-2018m-173

Onondaga County – Sexual Harassment Prevention Training (S9-23-8)

… provided to employees and elected officials. However, of the 250 total individuals we tested (227 selected employees … or 6 percent of employees tested did not complete the annual SHP Training. Key Recommendation County officials …

https://www.osc.ny.gov/local-government/audits/county/2023/09/08/onondaga-county-sexual-harassment-prevention-training-s9-23-8

Town of Colesville – Procurement (2023M-92)

… goods or services and some officials were unfamiliar with the Town’s procurement policy requirements. Of the 28 purchases reviewed totaling $1.2 million, officials …

https://www.osc.ny.gov/local-government/audits/town/2023/11/22/town-colesville-procurement-2023m-92

Croton-Harmon Union Free School District - Professional Services (2019M-51)

… if District officials sought competition for procurement of professional services. Key Findings District officials did not: Use competitive methods to select seven of 25 professional service providers who were paid $128,205 … if District officials sought competition for procurement of professional services …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/croton-harmon-union-free-school-district-professional-services-2019m-51

Meridale Fire Department and Emergency Squad - Cash Receipts and Disbursements (2018M-203)

… controls were not implemented. Fundraising revenues of more than $8,400 were deposited between 26 and 59 days …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/01/04/meridale-fire-department-and-emergency-squad-cash-receipts-and

Local Government Financial Data Release Dates

… release date. Data for individual local governments and school districts is available the day after it is … report filing deadlines for counties, cities, towns and villages. … Local Government Financial Data Release Dates …

https://www.osc.ny.gov/local-government/data/local-government-financial-data-release-dates

North Rose-Wolcott Central School District – Smart Schools Bond Act Allocations (2022M-116)

… purchases made during fiscal years 2019-20, 2020-21 and 2021-22. Officials were unable to provide an explanation … did not properly submit claims to obtain reimbursement for the District’s technology expenditures from the State. Key … District officials agreed with our recommendations and have initiated corrective action. … Determine whether …

https://www.osc.ny.gov/local-government/audits/school-district/2022/12/23/north-rose-wolcott-central-school-district-smart-schools-bond-act

Audits of Local Governments & Schools

… and school districts. Performance audits provide findings or conclusions based on an evaluation of evidence against …

https://www.osc.ny.gov/local-government/audits

Becoming Eligible for a Benefit – Regional State Park Police Plan

… Once you have accrued five years of credited service, you will be vested. … covered by Section383a Covers pension disability and death benefits …

https://www.osc.ny.gov/retirement/publications/1867/becoming-eligible-benefit

Get Help

… Members and Retirees of the New York State and Local Retirement System Learn more about online … for members, retirees and beneficiaries of the New York State and Local Retirement System (NYSLRS). Businesses and …

https://www.osc.ny.gov/online-services/get-help

Local Government Data

… annual financial data spreadsheets by class of local government and year. Use Open Book New York to see data for … Access Local Government Data Sets Fiscal Stress Monitoring System Justice Court Fund Data Local Government Entities by …

https://www.osc.ny.gov/local-government/data

Planning Resources

… Planning Tool [.xls] Sample Inventory and Property Record Forms [pdf] Sample Inventory and Property Record Forms [.xlsx] Planning and Budgeting Understanding the True …

https://www.osc.ny.gov/local-government/resources/planning-resources

How is an audit scheduled?

… Most of our audits of local governments are the result of a … analysis of financial and demographic information on file with our office and elsewhere, information gained during … correspondence and other contacts we may have had with local officials, state and federal agencies, citizens …

https://www.osc.ny.gov/local-government/audits/how-audit-scheduled