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VII.3.A AP Adjustment Voucher Preparation – VII. State Revenues and Appropriated Loan Receivables
… Requirements Within the AP Adjustment Voucher there are two invoice lines, each with its own distribution line, that … hyperlink on the Invoice Information page and uncheck the two boxes associated with the 59999-invoice line. If the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3a-ap-adjustment-voucher-preparationState Comptroller DiNapoli Releases Audits
… reviewed wage investigation activities for a sample of 150 cases opened between April 1, 2016, and Nov. 29, 2019. For 69 of the 150 cases, investigators did not make contact with the …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-auditsDiNapoli: New York City Job Growth Continues to Set Records
… New York City has added more than 900,000 jobs over the past ten years and its 24 percent rate of … and to balance the budget. Still, some sectors have lost jobs in the past year or seen growth slow.” New York City is … job expansion since the end of World War II. The 907,600 jobs added since 2009 is twice as many as during the …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-new-york-city-job-growth-continues-set-recordsUnified Court System Bulletin No. UCS-116
… Affected Employees Eligible graded salaried employees in the following bargaining units: SR, SY, SN, SG, S9, SA, … have at least twenty-five (25) years of continuous service in UCS. OSC Actions After payroll processing is completed for … by OSC." "OSC will update all subsequent Job Data rows in which the employee is in an eligible bargaining unit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-116-april-2007-service-increments-longevity-pay-and-longevityUnified Court System Bulletin No. UCS-133
… regardless of status using the Action/Reason code of Pay Rt Chg/CSL (Pay Rate Change/Correct Salary). Exception: If … maximum salary rate, using the Action/Reason code of Pay Rt Chg/INC (Pay Rate Change/Increment). Increment Code 0004 : … Compensation page, using the Action/Reason code of Pay Rt Chg/CSL (Pay Rate Change/Correct Salary) provided the FIS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-133-april-2008-service-increments-longevity-pay-and-longevityPlainedge Union Free School District – Financial Condition and Extra-Classroom Activity Funds (2017M-189)
… The Plainedge Union Free School District is located in the Town of Oyster Bay, Nassau County. The District … because the District had a total of $2.5 million in operating surpluses in two of the three subsequent fiscal years. The central …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/plainedge-union-free-school-district-financial-condition-and-extraKendall Central School District – Capital Project (2017M-194)
… and Hamlin in Monroe County. The District, which operates two schools with approximately 695 students, is governed by …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/05/kendall-central-school-district-capital-project-2017m-194Homeowners Association, Inc.
… appropriate evidence to demonstrate it used the items purchased with State monies for purposes consistent … a desktop computer to produce professional quality documents and two laptops to record meeting minutes. We did … on these devises, but we found evidence of personal use, including wedding invitations, homework assignments, …
https://www.osc.ny.gov/state-agencies/audits/2013/12/10/homeowners-association-incMalverne Union Free School District – Extra-Classroom Activity Funds (2024M-84)
… did not retain cash collection logs from the safes where club money was placed before deposit and club advisors did not ensure student treasurers maintained … forms totaling $159,461 had the required items such as club advisor signatures. The central treasurer improperly …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/malverne-union-free-school-district-extra-classroom-activity-funds-2024mOrange County – Consumer Protection: Accuracy of Weights and Measures (S9-24-5)
… to show the results of the Department’s investigation. In addition, the Director did not develop and implement … standards. Key Recommendations Perform required testing in accordance with New York State Department of Agriculture …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/orange-county-consumer-protection-accuracy-weights-and-measures-s9-24-5Sandy Creek Central School District – Cafeteria Operations (2016M-354)
… Audit The purpose of our audit was to analyze the school lunch fund’s financial condition for the period July 1, 2015 … elected seven-member Board of Education. Budgeted school lunch appropriations for the 2016-17 fiscal year total …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/sandy-creek-central-school-district-cafeteria-operations-2016m-354Sag Harbor Union Free School District – Child Care Program (2016M-211)
… The Sag Harbor Union Free School District is located in the Towns of Southampton and East Hampton in Suffolk County. The District, which operates two school … should be charged and whether registration fees were paid in full. Key Recommendations Develop and adopt written …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/sag-harbor-union-free-school-district-child-care-program-2016m-211Ithaca City School District – Transportation State Aid and Information Technology (2017M-63)
… aid procedures and information technology (IT) controls for the period July 1, 2015 through January 10, 2017. … State aid to which the District was entitled for bus purchases. The District had 10,885 user accounts on its … procedures to ensure user accounts no longer needed are disabled or removed in a timely manner. At a minimum, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/ithaca-city-school-district-transportation-state-aid-and-informationAmani Public Charter School – Purchasing and Claims Approval (2025M-11)
… School policy to be competitively purchased. Credit card charges were not supported by documentation, reviewed or … and the Board Treasurer did not review any of the 35 charges tested, totaling $9,126.Also 28 out of 35 charges (80 percent) totaling $7,627, were not supported by a …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/amani-public-charter-school-purchasing-and-claims-approval-2025m-11East Rochester Union Free School District – Financial Management and Separation Payments (2016M-97)
… Purpose of Audit The purpose of our audit was to review the District’s financial … November 24, 2015 and examine the District’s calculation of separation payments for the period July 1, 2013 through … Union Free School District is located in the Towns of East Rochester, Perinton and Pittsford in Monroe County. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/east-rochester-union-free-school-district-financial-management-andCity of Newburgh – Budget Review (B6-15-24)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2016 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, issued debt totaling $15 million to liquidate the accumulated deficit in the City’s general fund as of December 31, 2010. Local …
https://www.osc.ny.gov/local-government/audits/city/2015/11/12/city-newburgh-budget-review-b6-15-24Town of Gorham – Procurement (2024M-7)
… not seek competition when procuring any of these vendors. Two of these vendors lacked written agreements detailing the …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-procurement-2024m-7Woodbourne Fire District – Board Oversight (2023M-98)
… B includes our comments on issues that were raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/woodbourne-fire-district-board-oversight-2023m-98Local Sales Tax Collections Increased by 3% in July Compared to Last Year
… $1.82 billion, up $53.3 million compared to the same time last year. “Local sales tax growth in July continued at a … reflects reported sales by vendors. The next quarterly numbers (for July to September) will be available in October. …
https://www.osc.ny.gov/press/releases/2023/08/local-sales-tax-collections-increased-3-july-compared-last-yearDiscovery Charter School – Network and Financial Software Access Controls (2022M-156)
… a result, users could alter data and conceal inappropriate activity with limited ability for officials to trace the activity to a specific user. The IT service provider’s …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/17/discovery-charter-school-network-and-financial-software-access-controls