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Babylon Union Free School District – Financial Condition (2015M-323)

… our audit was to review the District’s financial condition for the period July 1, 2014 through August 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $48.8 … limits. The District did not have proper documentation for the establishment and use of three of its four reserve …

https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/babylon-union-free-school-district-financial-condition-2015m-323

Controls Over Cash Advance Accounts

… Purpose To determine whether the Department of Motor Vehicles has … controls over the cash advance accounts it oversees to ensure the money is properly accounted for and used for …

https://www.osc.ny.gov/state-agencies/audits/2015/04/06/controls-over-cash-advance-accounts

Sherrill City School District - Future Farmers of America Extra-Classroom Activity Fund (2019M-251)

… adequate internal controls to ensure Future Farmers of America (FFA) extra-classroom activity (ECA) cash receipts … found: District officials did not perform an annual audit of FFA records during our audit period. Collections did not … $264,624. There was no supporting documentation for 15 out of 78 check disbursements tested totaling $5,871. FFA …

https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sherrill-city-school-district-future-farmers-america-extra-classroom

Mental Health: Inpatient Service Capacity

In recent years, the prevalence and estimated numbers of New Yorkers living with any mental illness have increased, according to the State Office of Mental Health (OMH) and the federal Substance Abuse and Mental Health Services Administration’s National Survey on Drug Use and Health.

https://www.osc.ny.gov/files/reports/pdf/mental-health-inpatient-service-capacity.pdf

State Agencies Bulletin No. 1633

… from Federal withholding for a prior year must file a new Form W-4 by February 15th of the current year in order to … employees should now use the 2018 Form W-4. The New York State Department of Taxation and Finance requires a new … follows: Home>Payroll for North America>Employee Pay Data USA>Tax Information>Update Employee Tax Data. Select the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1633-claiming-exempt-federal-state-andor-local-tax-withholding-tax-year-2018

Oversight of Drug Disposal

… Objective To determine whether the Office of Addiction Services and … methods. Our audit covered the period January 1, 2016 to April 27, 2019. About the Program Unused, unwanted, and … and were environmentally friendly, others did not use environmentally sound methods of disposal whenever …

https://www.osc.ny.gov/state-agencies/audits/2020/05/15/oversight-drug-disposal

IX.7.C Fringe Benefits and Indirect Costs – IX. Federal Grants

… cost standard rates into the State Financial System. In some cases, the federal government may request the … a waiver, agencies should enter a new waiver request in SFS which, once approved at the agency level, will be … process generates journal entries to the General Ledger in the Statewide Financial System (SFS) on a more real-time …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7c-fringe-benefits-and-indirect-costs

Opinion 88-35

… computer software constitutes the purchase of a commodity for competitive bidding purposes and does not fall within the … advisable to seek competition through the use of requests for proposals or, where appropriate, a less formal method, to … consultant would assist the city in preparing a request for proposals (RFP). The consultant would also assist the …

https://www.osc.ny.gov/legal-opinions/opinion-88-35

DiNapoli: State Should Improve Financial Literacy Efforts

… New York State Comptroller Thomas P. DiNapoli. The audit of five agencies, including the Department of Financial … that, despite some collaboration among the agencies, there is no coherent strategy to coordinate their various efforts, nor is there a shared definition of “financial literacy.” For …

https://www.osc.ny.gov/press/releases/2022/09/dinapoli-state-should-improve-financial-literacy-efforts

Sexual Harassment Policy for the Office of the State Comptroller

… committed to providing fair and effective procedures for the prompt resolution of sexual harassment complaints. … Accordingly, the following policy and procedures for maintaining and enforcing a workplace free from sexual harassment, and for preventing and taking appropriate action with respect to …

https://www.osc.ny.gov/sexual-harassment-policy

State Agencies Bulletin No. 698

… revised Next of Kin Affidavit form, AC 934-P (Rev. 10/06), for payroll transactions. Affected Employees Beneficiaries of … NOTE: OSC will accept only this new revised form for all payroll transactions. Agency Actions Agencies must … of the new form. Agencies must specify the AC 934-P form for payroll transactions. Attachment AC 934-P Next of Kin …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/698-amended-next-kin-affidavit-form-ac-934-p-oscs-bureau-state-payroll

Opinion 2003-7

… and other recreational purposes, may be expended to pay reasonable and necessary preliminary costs, such as engineering and legal expenses, directly related to, and necessary to proceed with, an improvement to park land. Such moneys …

https://www.osc.ny.gov/legal-opinions/opinion-2003-7

State Agencies Bulletin No. 1585

… To inform agency payroll officers of the new procedure for notifying their employees of a FICA deficiency Affected … Please refer to Bulletins 1493 (New Repayment Rate for Deduction Code 502 NYS (SS/Medicare Deficiency) for Employees with a FICA Tax Deficiency) and CU-547 (New …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1585-notification-employees-when-prior-year-fica-ssmedicare-deficiency-has

Town of Oxford – Procurement (2024M-88)

… that we reviewed, Town officials did not seek competition for purchases totaling $848,783. In addition, the Town may have saved $44,828 if officials had … in place. Specifically, competition was not sought for: 52 purchases subject to competitive bidding …

https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-oxford-procurement-2024m-88

Town of Pitcairn – Claims Auditing (2024M-69)

… This increased the risk that claims could have been paid for inappropriate purposes. 24 claims for diesel fuel totaling $66,516 and one paving claim … or the use of State contract could have saved money. For example, a State diesel fuel contract could have saved …

https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pitcairn-claims-auditing-2024m-69

Kortright Rural Fire District – Financial Activities (2022M-51)

… established adequate controls over financial activities to safeguard assets. Key Findings The Board did not establish adequate controls over financial activities to safeguard assets. The Board did not: Adequately segregate … with the New York State Office of General Services (OGS) to use a State contract the District could have saved $2,805, …

https://www.osc.ny.gov/local-government/audits/fire-district/2022/06/24/kortright-rural-fire-district-financial-activities-2022m-51

State Agencies Bulletin No. 1333

… Purpose To provide agency instructions for processing the 2014 Tool Allowance Payment. Affected … required by the State to provide a personal tool inventory for use in the performance of their jobs shall receive an … of Employee Relations (GOER) authorizes the 2014 payment for the period 04/01/13 through 03/31/14. Effective Date(s) …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1333-2014-tool-allowance-payment

State Agencies Bulletin No. 1272

… Purpose To provide agency instructions for processing the 2013 Tool Allowance Payment. Affected … required by the State to provide a personal tool inventory for use in the performance of their jobs shall receive an … of Employee Relations (GOER) authorizes the 2013 payment for the period 04/01/12 through 03/31/13. Effective Date(s) …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1272-2013-tool-allowance-payment