Search
Tier 1 Death Benefits – Non-Contributory Plan with Guaranteed Benefits
… Benefit This benefit is equal to 1/12th (8.33 percent) of your last year’s earnings, multiplied by your years of service credit, up to 36 years. Alternative Death Benefit If you die while in service after age 55, an alternative death benefit may be …
https://www.osc.ny.gov/retirement/publications/1513/tier-1-death-benefitsSomers Central School District – User Accounts and Software Updates (2021M-153)
… weaknesses were communicated confidentially to officials. In addition, officials did not: Periodically review all … information technology (IT) contingency plan to minimize the risk of data loss or prevent a serious interruption of services. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/somers-central-school-district-user-accounts-and-software-updates-2021mThree Village Central School District – Financial Operations (2021M-141)
… oversight. Present all claims to the claims auditor for review and approval prior to payment. At least $37.9 …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/three-village-central-school-district-financial-operations-2021m-141Hillside Fire District – Cash Receipts and Disbursements (2016M-284)
… Purpose of Audit The purpose of our audit was to determine whether the Board … State, distinct and separate from the Town of Rhinebeck in Dutchess County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/09/30/hillside-fire-district-cash-receipts-and-disbursements-2016m-284Indigent Legal Services Fund
… has a role in the administration of the Indigent Legal Services (ILSF) distributions. OSC-administered distributions … are required to be filed with the Office of Indigent Legal Services (OILS). Find more information on the Indigent Legal …
https://www.osc.ny.gov/local-government/required-reporting/indigent-legal-services-fundLawrence Union Free School District – Financial Condition (2016M-52)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2014 through … The Lawrence Union Free School District is located in the Town of Hempstead, Nassau County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/lawrence-union-free-school-district-financial-condition-2016m-52Hastings-on-Hudson Union Free School District - Information Technology (2023M-104)
… Objective Determine whether Hastings-on-Hudson Union Free School District (District) officials ensured that unneeded network user accounts were disabled in a timely manner. Key Findings District officials … that officials did not: Convey management’s expectations for managing network user accounts through written policies …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/hastings-hudson-union-free-school-district-information-technology-2023mPeekskill City School District – Financial Condition (2015M-191)
… 1, 2013 through June 30, 2015. Background The Peekskill City School District is located in the City of Peekskill, Westchester County. The District operates six schools with approximately 3,600 students. General fund …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/25/peekskill-city-school-district-financial-condition-2015m-191State Agencies Bulletin No. 1899
… not receive a check to replace the returned direct deposit until approximately five to seven (5-7) business days after … a Report of Check Returned for Refund or Exchange (AC-230) until approximately five to seven (5-7) business days after … will not be processed to reverse the paycheck in PayServ until the corresponding direct deposit reversal check is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1899-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returnsThurston Fire District – Financial Activity (2016M-430)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/08/thurston-fire-district-financial-activity-2016m-430Accounts Payable Advisory No. 58
… Subject: Unique Invoice Number Requirements Reference: Guide to Financial Operations … (GFO): Chapter XII, Section 5.B. - Unique Invoice Number Requirements Guidance: This is to remind agencies the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/58-unique-invoice-number-requirementsSouthern Cayuga Lake Intermunicipal Water Commission – Financial Operations (2015M-149)
… Southern Cayuga Lake Intermunicipal Water Commission is a joint entity of Tompkins County’s Towns of Dryden, Ithaca … Per this agreement, the Commission is governed by a 10-member Board of Commissioners, with each member municipality being entitled to two seats. Key Finding Commission officials are effectively …
https://www.osc.ny.gov/local-government/audits/joint-activity/2015/09/11/southern-cayuga-lake-intermunicipal-water-commission-financial-operationsCost-Saving Ideas: Legal Requirements
… 10 requires the designation of one or more "banks" or "trust companies" for deposit of public funds and for the … agreement. Banking Law Section 107-a requires a bank or trust company to provide a pledge of assets or other security for public deposits under certain conditions. …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-legal-requirementsWheelerville Union Free School District – Unused IT Asset Inventory (2022M-2)
… records to safeguard unused information technology (IT) assets. Key Findings District officials did not maintain … and accurate inventory records to safeguard unused IT assets. Officials did not maintain IT asset inventory …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/wheelerville-union-free-school-district-unused-it-asset-inventory-2022m-2Erie County Soil and Water Conservation District – Cash Receipts and Disbursements (2016M-232)
… Purpose of Audit The purpose of our audit was to review the … management of soil erosion. The District is governed by a seven-member Board of Directors appointed by the Erie …
https://www.osc.ny.gov/local-government/audits/district/2016/09/09/erie-county-soil-and-water-conservation-district-cash-receipts-and-disbursementsDundee Central School District - Information Technology (2018M-74)
… our recommendations and indicated they are in the process of taking corrective action. … Dundee Central School District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/dundee-central-school-district-information-technology-2018m-74Accounts Payable Advisory No. 53
… regarding purchases from value-added resellers, applying credits and recording trade-in allowances. Reference: Guide to Financial Operations (GFO), Chapter XI-A, Section 2 - … addition, OSC has provided guidance to online agencies on how to process credit adjustments for both open and closed …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/53-purchase-requisitions-and-purchase-ordersWindsor Central School District – Fuel Controls (2022M-133)
… established adequate internal controls over fuel credit card purchases and fuel inventory to help ensure fuel was used for District purposes and properly accounted for. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/windsor-central-school-district-fuel-controls-2022m-133Saratoga Springs City School District – Procurement (2023M-25)
… [read complete report – pdf] Audit Objective Determine whether Saratoga Springs City … 30 contracts totaling $1.2 million). Maintain contract pricing documentation for 13 contracts (43 percent) totaling … on issues raised in the District’s response letter. … audit school saratoga springs …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/15/saratoga-springs-city-school-district-procurement-2023m-25Westhampton Beach Union Free School District – Extra-Classroom Activity Funds (2021M-9)
… - pdf ] Audit Objective Determine whether Westhampton Beach Union Free School District’s (District’s) clubs properly accounted for, supported, …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/westhampton-beach-union-free-school-district-extra-classroom-activity