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Accounts Payable Advisory No. 20
… of record unless certified to dispose of the originals by the New York State Archives. Business Units must also …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/20-document-attachments-sfsVII.2.A Direct Journal Payment – VII. State Revenues and Appropriated Loan Receivables
… in SFS. SFS Navigation: Accounts Receivable > Payments > Online Payments > Regular Deposit When entering a Regular …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2a-direct-journal-paymentDiNapoli: Former Riverside Village Clerk Sentenced to Jail for $50K Theft
… Former Riverside clerk-treasurer Kristina Johnson was sentenced to … http://www.osc.state.ny.us/localgov/audits/villages/2014/riverside.pdf Since taking office in 2007, DiNapoli has … Former Riverside clerktreasurer Kristina Johnson was sentenced to …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-former-riverside-village-clerk-sentenced-jail-50k-theftCameron Volunteer Fire Department – Internal Controls Over Financial Activity (2014M-363)
… Purpose of Audit The purpose of our audit was to determine if Department controls were … The Cameron Volunteer Fire Department is located in Steuben County and contracts with the Towns of Cameron and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/07/17/cameron-volunteer-fire-department-internal-controls-overState Agencies Bulletin No. 899
… Payroll Bulletin Nos. 898 and 899 regarding the payment of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/899-april-2009-performance-advances-and-longevity-payments-graded-and-nsState Agencies Bulletin No. 898
… Payroll Bulletin Nos. 898 and 899 regarding the payment of Management Confidential (M/C) April 1, 2009 Raises, … Advances and Longevities have been rescinded pursuant to the recent directive by the Division of the Budget to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/898-april-1-2009-salary-and-longevity-increases-employees-designatedFranklin-Treadwell Fire District – Disbursements (2021M-16)
… the Board did not always provide adequate oversight of the Treasurer’s activities. The Board of Fire Commissioners (Board) did not properly segregate … Provide additional oversight to mitigate the lack of segregation of duties. Establish written procedures over …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/21/franklin-treadwell-fire-district-disbursements-2021m-16Cattaraugus County – Sexual Harassment Prevention Training (S9-23-06)
… B includes our comment on an issue that was raised in the County’s response letter. …
https://www.osc.ny.gov/local-government/audits/county/2023/09/29/cattaraugus-county-sexual-harassment-prevention-training-s9-23-06Franklin Square Public Library - Claims Audit (2018M-48)
… Instead, two of the Board members audit the claims prior to the monthly Board meetings. Key Recommendation The Board … audit each individual claim before directing the Treasurer to pay them. Library officials generally agreed with our recommendation and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/library/2018/08/24/franklin-square-public-library-claims-audit-2018m-48Canton Central School District – Financial Condition (2013M-287)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … St. Lawrence County. The District is governed by the Board of Education which comprises nine elected members. The … source and continue to evaluate and explore ways to cut costs and increase revenues. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/canton-central-school-district-financial-condition-2013m-287Island Park Union Free School District – Information Technology Asset Management (2016M-270)
… physical IT inventory count, immediately identify or tag IT assets as District property upon receipt or … action for missing equipment, and to immediately tag IT assets and record them in the inventory system. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/31/island-park-union-free-school-district-information-technology-assetGalway Central School District - Fund Balance Management (2017M-267)
… The District’s unrestricted fund balance at the end of 2016-17 was approximately $2.5 million or 11.7 percent of … included appropriated fund balance that was not used to fund operations. The budgets overestimated appropriations … compliance with statutory limits and use surplus funds as a financing source to fund one-time expenditures and needed …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/galway-central-school-district-fund-balance-management-2017m-267West Fort Ann Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-242)
… safeguarded for the period January 1, 2013 through April 30, 2014. Background The West Fort Ann Volunteer Fire Company … to provide fire protection services to the Town’s western region. Disbursements during 2013 totaled approximately …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/west-fort-ann-volunteer-fire-company-internal-controls-overForms and Templates
… a population of more than 125,000 inhabitants according to the 1960 federal census - Form AC970 [pdf] For use by all … Report Filing Information on Revenue Anticipation Notes to be Purchased [pdf] Information on Tax Anticipation Notes to be Purchased [pdf] Model Custodial Agreement for Use with …
https://www.osc.ny.gov/local-government/required-reporting/forms-and-templatesXII.6 Overview – XII. Expenditures
… how to process certain payment situations where the type of vendor or type of payment differs from the normal policies and processes required by the Office of the State Comptroller. Guide to Financial Operations REV. …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii6-overviewNewark Valley Central School District – Procurement (2022M-60)
… and services may not have been procured economically and in the best interest of taxpayers. We reviewed 30 purchases … service providers paid $133,346 during our audit period. In addition, policies and procedures were inadequate and did …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/newark-valley-central-school-district-procurement-2022m-60Williamsville Central School District – Financial Management (2022M-193)
… complete report - pdf] Audit Objective Determine whether the Williamsville Central School District (District) Board of … properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage the District’s fund balance and reserves. As a result, the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/williamsville-central-school-district-financial-management-2022m-193Becoming Eligible for a Benefit – Article 14 Benefits
… and, at a later date, apply for and receive a vested retirement benefit . You can choose to begin receiving your vested retirement benefit at your early retirement age or when you reach age 55. Your early …
https://www.osc.ny.gov/retirement/publications/1644/becoming-eligible-benefitAccounts Payable Advisory No. 25
… account numbers; Addresses for individuals; Non-business telephone numbers; Dates of birth; Medical information; and …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/25-confidential-personal-and-private-informationMorris Central School District – Fund Balance Management (2023M-47)
… fiscal years. For example, the balance of $508,923 in the retirement contribution for employees reserve was sufficient to cover expenditures for at least … a manner that benefits taxpayers. Develop a plan to reduce reserve balances to reasonable levels. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/28/morris-central-school-district-fund-balance-management-2023m-47