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Accounts Payable Advisory No. 58

… 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 Statewide Financial System (SFS) … will prevent the agency from submitting the voucher until it enters a unique invoice number. In such instances, …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/58-unique-invoice-number-requirements

Brighton Central School District – IT Asset Management (S9-22-6)

… report – pdf] Audit Objective Determine whether Brighton Central School District (District) officials appropriately … or safeguarded. We selected 54 IT assets to confirm their location and that they were inventoried, and 10 additional IT …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/brighton-central-school-district-it-asset-management-s9-22-6

Phoenix Central School District – IT Asset Management (S9-22-20)

… properly accounted for. Specifically: Three IT assets, a printer costing $1,155, a smart television and an interactive …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/phoenix-central-school-district-it-asset-management-s9-22-20

Dundee Central School District - Information Technology (2018M-74)

… IT security awareness training for District employees. In addition, sensitive IT control weaknesses were … agreed with our recommendations and indicated they are in the process of taking corrective action. …

https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/dundee-central-school-district-information-technology-2018m-74

Accounts Payable Advisory No. 53

… XI-A, Section 3 - Purchase Orders Guidance: The Office of the State Comptroller (OSC) has updated the policy and …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/53-purchase-requisitions-and-purchase-orders

Wheelerville Union Free School District – Unused IT Asset Inventory (2022M-2)

… were unable to identify 354 unused IT assets (91 percent) on inventory records. We identified 70 unused IT assets that …

https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/wheelerville-union-free-school-district-unused-it-asset-inventory-2022m-2

Saratoga Springs City School District – Procurement (2023M-25)

… Audit Objective Determine whether Saratoga Springs City School District (District) officials procured goods and … audit school saratoga springs …

https://www.osc.ny.gov/local-government/audits/school-district/2023/09/15/saratoga-springs-city-school-district-procurement-2023m-25

Windsor Central School District – Fuel Controls (2022M-133)

… officials established adequate internal controls over fuel credit card purchases and fuel inventory to help ensure fuel … did not have adequate internal controls over fuel credit card purchases and fuel inventory, such as written … officials established adequate internal controls over fuel credit card purchases and fuel inventory to help ensure fuel …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/windsor-central-school-district-fuel-controls-2022m-133

Westhampton Beach Union Free School District – Extra-Classroom Activity Funds (2021M-9)

… Key Findings The ECA clubs did not maintain adequate records. Therefore, we could not determine whether all funds … ledgers. Deposit slip compositions did not always match records provided to the central treasurer. No profit and loss … ECA activities. Key Recommendations Maintain separate club records including deposit slips, duplicate press-numbered …

https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/westhampton-beach-union-free-school-district-extra-classroom-activity

Tier 1 Death Benefits – New Career Plan

… last year’s earnings, multiplied by your years of service credit, up to 36 years. Alternative Death Benefit If you die …

https://www.osc.ny.gov/retirement/publications/1515/tier-1-death-benefits

Tier 1 Death Benefits – Career Plan

… last year’s earnings, multiplied by your years of service credit, up to 36 years. Alternative Death Benefit If you die …

https://www.osc.ny.gov/retirement/publications/1642/tier-1-death-benefits

Tier 1 Death Benefits – Non-Contributory Plan with Guaranteed Benefits

… This benefit would be equal to the initial value of your pension under the provisions of the Non-Contributory … Retirement Plan (Section 375-c) as of your date of death. …

https://www.osc.ny.gov/retirement/publications/1513/tier-1-death-benefits

Tier 1 Death Benefits – Police and Fire Plan

… Ordinary Death 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 … death benefit may be payable. This benefit would be equal to the initial value of your pension under the provisions of …

https://www.osc.ny.gov/retirement/publications/1512/tier-1-death-benefits

Roslyn Union Free School District – Information Technology Equipment Inventory Records (2024M-91)

… tracked IT equipment in an appropriate manner, they did not always appropriately inventory and safeguard IT equipment … IT devices that were missing either a serial number or tag number. The fixed asset report did not contain serial … devices. Without recording device serial numbers and asset tag numbers, officials cannot ensure that asset tags were …

https://www.osc.ny.gov/local-government/audits/school-district/2025/02/21/roslyn-union-free-school-district-information-technology-equipment

Horseheads Central School District – Network Access Controls (2021M-127)

… fiscal year for IT services but did not enter into a service level agreement (SLA) to clearly identify BOCES responsibilities and services … and disable those that are unnecessary. Develop an SLA to address the District’s specific needs and expectations …

https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/horseheads-central-school-district-network-access-controls-2021m-127

Cost-Saving Ideas: Legal Requirements

… CostSaving Ideas Legal Requirements …

https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-legal-requirements

West Buffalo Charter School - Payroll (2018M-72)

… West Buffalo Charter School Payroll 2018M72 …

https://www.osc.ny.gov/local-government/audits/charter-school/2018/06/15/west-buffalo-charter-school-payroll-2018m-72

Hillside Fire District – Cash Receipts and Disbursements (2016M-284)

… that the Treasurer properly accounted for cash receipts and disbursements for the period January 1, 2015 through July … District is a district corporation of the State, distinct and separate from the Town of Rhinebeck in Dutchess County. … total $116,100. Key Finding District officials designed and implemented an effective set of controls over cash …

https://www.osc.ny.gov/local-government/audits/fire-district/2016/09/30/hillside-fire-district-cash-receipts-and-disbursements-2016m-284