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IV.3.C Federal Receipts – IV. Accounting Codes - Uses and Descriptions
… 36101 Direct Federal Receipts 36121 Redeposit/Recovery of Federal Fund Payments Guide to Financial Operations REV. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3c-federal-receiptsState Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits were issued. Clyde-Savannah Central School District – Network Access Controls (Seneca County and Wayne County) District officials did not ensure that the …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-district-audits-0Oxford Academy and Central School District – Transportation Department Purchase and Service Contracts (2023M-2)
… – pdf] Audit Objective Determine whether Oxford Academy and Central School District (District) officials procured and monitored transportation contracts in the best interest …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/oxford-academy-and-central-school-district-transportation-departmentSouth Orangetown Central School District – Network User Accounts (2022M-24)
… generic accounts, nine former employee accounts and eight contractor accounts. Key Recommendations Ensure that unneeded …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/south-orangetown-central-school-district-network-user-accounts-2022m-24Port Byron Central School District – Network User Accounts (2021M-119)
… officials ensured network user account controls were secure. Key Findings District officials did not ensure that the District’s network user account controls were secure. District officials did not establish written policies … to add or disable user accounts. The District had a total of 19 unneeded network user accounts including 14 …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/24/port-byron-central-school-district-network-user-accounts-2021m-119State Comptroller DiNapoli Releases Municipal Audit
… and salary information for reliability or compare it to estimates in project applications. Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-municipal-auditSaratoga County Probation Department – Restitution Payments (S9-20-12)
… $22,279 were not properly followed up on as required. In addition, officials did not make undisbursed restitution …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/saratoga-county-probation-department-restitution-payments-s9-20-12Holland Patent Central School District – Fuel Inventory (2023M-141)
… periodically reconcile the records with the amount of fuel in the tanks. Key Recommendations Establish a control …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/holland-patent-central-school-district-fuel-inventory-2023m-141Onteora Central School District – Procurement and Claims Auditing (2021M-216)
… did not: Have proper documentation to support that a bus purchase totaling $121,928 was competitively bid. Obtain …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/onteora-central-school-district-procurement-and-claims-auditing-2021m-216Brighton Central School District – IT Asset Management (S9-22-6)
… to confirm they were inventoried. We found 6 percent of the sampled assets were not properly accounted for. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/brighton-central-school-district-it-asset-management-s9-22-6Phoenix Central School District – IT Asset Management (S9-22-20)
… has been appropriately spent. We selected 55 IT assets to confirm their location and that they were inventoried, and 10 additional IT assets to confirm they were inventoried. We found 5 percent of the sampled assets were not properly accounted for. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/phoenix-central-school-district-it-asset-management-s9-22-20West Seneca Fire District #2 – Purchasing and Capital Project Management (2018M-241)
… than $115,000. District officials did not obtain quotes for 16 of 21 purchases totaling approximately $56,000. The construction manager may have improperly charged the District more than $14,000 for administrative fees and sales tax. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/08/30/west-seneca-fire-district-2-purchasing-and-capital-project-management-2018mNew Roots Charter School - Lunch Operations (2019M-73)
… meals-per-labor-hour (MPLH) or cost-per-meal equivalent (ME) analyses. Officials could have saved money if they … Recommendations Periodically complete MPLH and cost-per-ME analyses. Continue to increase revenues by increasing …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/05/24/new-roots-charter-school-lunch-operations-2019m-73Urban Choice Charter School - Information Technology (2019M-240)
Determine whether the Board and School officials ensured information technology IT assets were safeguarded
https://www.osc.ny.gov/local-government/audits/charter-school/2020/06/12/urban-choice-charter-school-information-technology-2019m-240Montauk Union Free School District – Information Technology (2022M-137)
… to the network or develop an IT contingency plan. As a result, there is an increased risk that the network may be … not provide a reasonable explanation for failing to do so. Key Recommendations Periodically review network user …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/montauk-union-free-school-district-information-technology-2022m-137Kirkwood Fire Company District No. 1, Inc. – Collections and Disbursements (2021M-73)
Determine whether the Kirkwood Fire Company District No1 Inc Company officials established adequate controls over collections and disbursements
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/10/08/kirkwood-fire-company-district-no-1-inc-collections-andTravel Advisory No. 7
… mileage is $.545, for motorcycle mileage is $.515 and moving mileage rate of $.180. Reference: Guide to Financial … 4.C -Travel Mileage Rates Chapter XIII, Section 8.A -Moving Mileage Rates … Updated IRS Mileage Rates …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/7-updated-mileage-ratesIRS Pension Limitation – State Police Plan
… use to calculate benefits. It affects members who first join on or after April 1, 1996, and excludes earnings over …
https://www.osc.ny.gov/retirement/publications/1518/irs-pension-limitationIRS Pension Limitation – Special 20- and 25-Year Plans
… that qualified pension plans, including PFRS, may use to calculate benefits. It affects members who first join on … 2025. The amount is set by federal law and is periodically adjusted for inflation. …
https://www.osc.ny.gov/retirement/publications/1517/irs-pension-limitationOverview – State Police Plan
… We will also need a certified death certificate. We will mail information about death benefits, and any needed forms, …
https://www.osc.ny.gov/retirement/publications/1518/death-benefits/overview