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Greenport Union Free School District - Bank Reconciliations (2019M-161)
Determine whether the Treasurer prepared accurate and timely bank reconciliations.
https://www.osc.ny.gov/files/local-government/audits/pdf/greenport-2019-161.pdfHoosic Valley Central School District - Financial Management (2018M-238)
Determine whether District officials effectively managed the District’s financial condition.
https://www.osc.ny.gov/files/local-government/audits/pdf/hoosic-valley.pdfState Agencies Bulletin No. P-982
Cancellation of Retirement Information for Retirees Returning to Employment with NYS Under Sec 21/212 Ret & SS Law
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-982.pdfState Agencies Bulletin No. P-871
Instructions for Payment of 1995 Uniform and Tool Allowances for Management/Confidential Employees and employees represented by CSEA
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-871.pdfMetroPlus Health Plan: COVID-19 Enrollment Trends
MetroPlus Health Plan is a prepaid health services plan and a wholly owned subsidiary of NYC Health + Hospitals (H+H).
https://www.osc.ny.gov/files/reports/osdc/pdf/metroplus-health-plan.pdfMcLean Fire Department - Financial Operations (2018M-40)
Determine whether Department officials provided adequate oversight of financial activities to ensure that resources were properly safeguarded.
https://www.osc.ny.gov/files/local-government/audits/pdf/mclean-dept.pdfJune 2002: GASB Statement 34
… To: Chief Fiscal and Executive Officers For the past 15 years the Governmental Accounting Standards Board (GASB) has … ending after June 15, 2002; those with revenues between $10 million and $100 million (phase 2) for fiscal years ending … after June 15, 2003; and those with revenues less than $10 million ( phase 3) for fiscal years ending after June 15, …
https://www.osc.ny.gov/local-government/publications/june-2002-gasb-statement-34XIV.14.D Criteria for Recording General Capital Assets Including Infrastructure – XIV. Special Procedures
… Books in excess of $5,000 Works of Art and Historical Treasures in excess of $40,000 Infrastructure Assets in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14d-criteria-recording-general-capital-assets-including-infrastructureCost-Saving Ideas: Using State Contracts to Acquire Goods or Services
… The procurement process goal is to obtain goods and services that are both high in quality and low in cost. The … soliciting and negotiating to obtain goods and services may not always result in the anticipated savings. … and school district officials can purchase goods and services under existing State contracts to reduce duplicative …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-using-state-contracts-acquire-goods-or-servicesStarpoint Central School District – Network Access and Application User Permissions (2022M-101)
Determine whether Starpoint Central School District (District) officials adequately secured access to the network and properly managed user permissions to the financial and student information applications.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/starpoint-central-school-district-2022-101.pdfRockville Centre Union Free School District - School District Website (S9-19-28)
Determine whether the Rockville Centre Union Free School District (District) used its resources to maintain a website that provided the public with transparent and comprehensive financial information.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/rockville-centre-union-free-school-district-s9-19-28.pdfIsland Trees Union Free School District - School District Website (S9-19-34)
Determine whether the Island Trees Union Free School District (District) used its resources to maintain a website that provided the public with transparent and comprehensive financial information.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/island-trees-union-free-school-district-s9-19-34.pdfDiNapoli: Former Citizens Hose Fire Company Treasurer Pleads Guilty to Stealing Nearly $75K
… the Citizens Hose Company in Shortsville, pleaded guilty to felony theft of nearly $75,000 over a four-year period. … fund necessary programs and equipment as intended. My thanks to now retired Inv. Doug Smith who spent countless … credit cards, make retail purchases, and to pay for online video games. Haven’s predecessor at the hose company was …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-former-citizens-hose-fire-company-treasurer-pleads-guilty-stealing-nearly-75kAccounts Payable Advisory No. 62
… Subject : Scheduled Delivery Due Date and Unit of Measure Reference : Guide to Financial … specific goods or services ordered, price and delivery date, thereby supporting agency and vendor collaboration. … being purchased. Additionally, the Scheduled Delivery Due Date is an automatically populated field on the PO that …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/62-purchase-ordersLegal Topics and Approvals
… Application Forms for Certain Towns Within the Adirondack Park (1998): These forms are intended for use by those towns within the Adirondack Park that are required to obtain the consent of the State …
https://www.osc.ny.gov/local-government/resources/legal-topics-and-approvalsXVII.2 Overview – XVII. Lapsing Appropriations
… appropriations lapse after close of business on June 30 or the first business day following if June 30 falls on a non-business day. Local Assistance, Community … appropriations lapse after close of business on June 30 or the first business day following if June 30 falls on a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2-overviewEast Ramapo Central School District - Textbooks Loaned to Nonpublic School Students (2019M-171)
Determine if District officials established eligibility for and maintained an inventory of textbooks loaned to nonpublic school students.
https://www.osc.ny.gov/files/local-government/audits/pdf/east-ramapo-2019-171.pdfLife Changes: What if I Leave Public Employment?
NYSLRS members who leave public employment have specific rights depending on their tier and years of service credit.
https://www.osc.ny.gov/files/retirement/publications/pdf/1800-leaving-public-employment.pdfState Agencies Bulletin No. 909
… Motor Equipment Mechanic Maintenance Assistant Mechanic Auto Body Mechanic Motor Equipment Maintenance Supervisor …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/909-june-2009-tool-allowance-payment-csea-operational-services-unitState Agencies Bulletin No. 820
… Motor Equipment Mechanic Maintenance Assistant Mechanic Auto Body Mechanic Motor Equipment Maintenance Supervisor …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/820-june-2008-tool-allowance-payment-csea-operational-services-unit