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Training
… Presentation Payroll Earnings Day to Day & Duplicates, Soft Warnings and General Comments Presentation Processing …
https://www.osc.ny.gov/state-agencies/payroll/trainingCherry Valley Fire District - Board Oversight (2019M-141)
… between service areas. Ensure the Annual Update Documents (AUDs), which are the Annual Financial Reports, were completed … the District and towns outside the District. Ensure AUDs are filed with our office within 60 days after the close …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/10/30/cherry-valley-fire-district-board-oversight-2019m-141Required Reporting
… Handbook [pdf] Justice Court Advisories Real Property Tax Cap and Tax Cap Compliance Constitutional Tax Limit Foreign Fire … [pdf] Fire Districts [pdf] School Districts [pdf] … Required Reporting …
https://www.osc.ny.gov/local-government/required-reportingCassadaga Valley Central School District - Financial Management (2018M-110)
… report - pdf] Audit Objective Determine whether the Board and District officials properly managed fund balance and reserves. Key Findings Appropriations were overestimated … that include reasonable estimates for appropriations and use of appropriated fund balance. Reduce the unrestricted …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/cassadaga-valley-central-school-district-financial-management-2018m-110Webster Public Library - Board Oversight (2018M-125)
… Audit Objective Determine whether the Board provided adequate oversight of financial operations. Key Findings The Board did not: …
https://www.osc.ny.gov/local-government/audits/library/2018/09/07/webster-public-library-board-oversight-2018m-125Village of Canaseraga – Claims Audit (2023M-48)
… report here - pdf] Audit Objective Determine whether Village of Canaseraga (Village) claims were adequately … accurate when paid. Board members did not know what their claims audit responsibilities were, nor did they take training to learn what their claims audit responsibilities were. Key …
https://www.osc.ny.gov/local-government/audits/village/2023/07/28/village-canaseraga-claims-audit-2023m-48Town of New Albion – Town Supervisor's Financial Duties (2023M-46)
… – pdf] Audit Objective Determine whether the Town of New Albion (Town) Town Supervisor (Supervisor) adequately … that they plan to initiate corrective action. … audit town New Albion …
https://www.osc.ny.gov/local-government/audits/town/2023/06/16/town-new-albion-town-supervisors-financial-duties-2023m-46Canton Central School District - Claims Audit Process (2018M-186)
… were adequately documented, were for appropriate purposes and were properly audited and approved prior to payment. Key Findings The claims … the claims auditor was required to conduct an independent and thorough audit of the claims. The claims auditor did not …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/canton-central-school-district-claims-audit-process-2018m-186Chappaqua Central School District - Fixed Assets (2022M-186)
… $220,708 were not recorded on the District’soriginal asset list. 18 assets totaling $25,022 did not have asset tags, as required by the District’s fixed asset procedures. 25 disposed assets that we examined were …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/chappaqua-central-school-district-fixed-assets-2022m-186Investment Advisory Committee
… CEO & Senior Managing Director Ripplewood Holdings, LLC Peter J. Hayes Retired Chief Investment Officer and Head … Johnson Chairman & Chief Economist Hugh Johnson Advisors, LLC Catherine A. Lynch, CFA Independent Board Director … Funds Board James Mitchell Managing Partner JMJ Advisors, LLC Diane C. Nordin, CFA Retired Partner Wellington …
https://www.osc.ny.gov/common-retirement-fund/resources/investment-advisory-committeeGet Help
… System - Enroll Now Proceed to Login … Information on where to get help related to Online Services …
https://www.osc.ny.gov/online-services/get-helpHudson Falls Central School District - Retiree Insurance Contributions (2018M-18)
… paid to the District were largely deposited timely and intact. We reviewed all 19 deposits from our sample months, … that retiree health insurance payments were deposited intact, timely and accurately. There were no recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/hudson-falls-central-school-district-retiree-insurance-contributionsHuntington Union Free School District – Online Banking (2022M-178)
… Objective Determine whether District officials ensured online banking transactions were appropriate and secure. Key … officials did not meet all the requirements of General Municipal Law Section 5-A and must improve controls over …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/huntington-union-free-school-district-online-banking-2022m-178Stamford-Harpersfield-Kortright Fire District – Financial Activities (2020M-123)
… as required. Although the Treasurer’s financial records and reports we reviewed were accurate and financial transactions were appropriate and properly accounted for, the Treasurer performed all …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/01/29/stamford-harpersfield-kortright-fire-district-financial-activities-2020mIX.2.A Acronyms – IX. Federal Grants
… and Payees ED Department of Education EFT Electronic Funds Transfer ESA Enterprise Services Automation FGA Federal Grant … Grant and Payment Management System IGT Inter-Governmental Transfer NOA Notice of Award OMB Office of Management and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix2a-acronymsAsset Forfeiture Escrow Fund
… The 2019-20 New York State budget amended Civil Practice Law and Rules … under Article 13-A of the CPLR to be deposited into an asset forfeiture escrow fund established, as deemed … Local Government and School Accountability Data Management Unit 110 State Street, 12th Floor Albany, NY 12236 …
https://www.osc.ny.gov/local-government/required-reporting/asset-forfeiture-escrow-fundEast Irondequoit Central School District – Sexual Harassment Prevention Training (S9-23-18)
… Irondequoit Central School District (District) employees and Board of Education (Board) members completed annual … Findings SHP Training was not provided to all employees and any Board members. Of the 110 total individuals we tested (101 selected employees and all nine Board members), 15 employees or 15 percent of …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/east-irondequoit-central-school-district-sexual-harassment-preventionTown of Preble – Non-Payroll Disbursements (2023M-17)
… Determine whether the Town of Preble (Town) Board (Board) and Town Supervisor (Supervisor) provided adequate oversight … of non-payroll disbursements. Key Findings The Board and Supervisor did not provide adequate oversight of … increased risk that errors or irregularities could occur and remain undetected and uncorrected. Specifically: Town …
https://www.osc.ny.gov/local-government/audits/town/2023/05/12/town-preble-non-payroll-disbursements-2023m-17XIV.14.G Maintenance of Capital Asset Records – XIV. Special Procedures
… with custody Location (department/division, facility, building number, floor) Fund and account from which purchased …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14g-maintenance-capital-asset-recordsWestminster Community Charter School – Procurement of Professional Services (2016M-375)
… Purpose of Audit The purpose of our audit was to review the School's procurement and …
https://www.osc.ny.gov/local-government/audits/charter-school/2016/12/30/westminster-community-charter-school-procurement-professional-services