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Elwood Union Free School District - Claims Auditing (2019M-31)
Determine whether systems were in place to ensure that claims were adequately documented were for appropriate purposes and were properly audited and approved
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/05/elwood-union-free-school-district-claims-auditing-2019m-31Flanders Fire District – Disbursements (2014M-199)
… are $684,200. Key Finding The Board is not provided with a list of claims and, therefore, cannot be assured that it … Key Recommendation Compare all claim vouchers with a list of checks to be approved before payment and compare an …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/03/flanders-fire-district-disbursements-2014m-199Annual Audit
… The Board processed claims totaling nearly $720 million for four sole custody funds in 2017 – the Uninsured Employers Fund, the Special Fund for Disability Benefits, the Second Injury Fund and the Fund …
https://www.osc.ny.gov/state-agencies/audits/2018/07/26/annual-auditPine Bush Central School District – Claims Audit Process (2017M-171)
… Purpose of Audit The purpose of our audit was to determine whether claims were adequately documented, were … purposes and were properly audited and approved prior to payment for the period July 1, 2016 through June 30, 2017. … District officials have established adequate procedures to ensure that claims are sufficiently documented and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/pine-bush-central-school-district-claims-audit-process-2017m-171Johnsonville Fire District – Claims Processing (2017M-190)
… properly authorized, approved before payment and for valid purposes for the period January 1, 2016 through … and separate from the Towns of Pittstown and Schaghticoke in Rensselaer County. The District is governed by an elected … eight claims totaling $3,459 that were properly paid in advance of audit. Key Recommendation Ensure that the audit …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/01/05/johnsonville-fire-district-claims-processing-2017m-190Accounts Payable Advisory No. 65
… Subject : Adjusting the Scheduled Due Date Guidance : Agencies should only override the system calculated Scheduled Due Date on an exception basis. It may be necessary to override …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/65-accounts-payable-advisory-no-65Greenwich Central School District – Claims Auditing (2016M-37)
… July 1, 2014 through September 30, 2015. Background The Greenwich Central School District is located in the Towns of Argyle, Cambridge, Easton, Fort Edward, Greenwich, Hebron, Jackson and Salem in Washington County. … prior to payment, unless they are statutorily exempt. … Greenwich Central School District Claims Auditing 2016M37 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/greenwich-central-school-district-claims-auditing-2016m-37Lackawanna City School District - Contractual Services (2019M-23)
… provided. Perform a deliberate and thorough review of invoices to ensure claims for payment are in accordance …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/lackawanna-city-school-district-contractual-services-2019m-23State Agencies Bulletin No. 1589
… using an overpayment earnings code or an AC-230. In this case, the negative retroactive adjustment may be re-generated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1589-april-2016-and-april-2017-civil-service-employees-association-csea-0Unified Court System Bulletin No. UCS-82
… formula: Biweekly Salary Amount = Statutory Salary divided by 26 Per Diem Rate = Biweekly Salary Amount divided by 14 Amount due for current pay period = number of … difference in the daily rates of pay ((statutory salary divided by 26, then divided by 10). If a Judge separates …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-82-payment-procedures-judges-beginning-calendar-year-2005State Agencies Bulletin No. 560
… that overtime compensation is paid only for work in excess of the basic 40-hour work week. An employee … Standby pay for each eight (8) hours or part thereof in addition to any Recall pay. Hours paid pursuant to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/560-review-and-update-recall-overtime-pay-eligible-employees-classified-andIX.12.N Fund Availability and Interest Liability – IX. Federal Grants
… in the Federal Payment Management System (PMS). Meanwhile, state payments must be made. State agencies should contact … be calculated for any eligible federal program that is funded on a reimbursable basis. To support state claims for … were requested; Date the funds were paid out for federal assistance program purposes; Date the funds were received by …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12n-fund-availability-and-interest-liabilityOpinion 89-14
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-89-14State Agencies Bulletin No. 271
… that were automatically calculated for an employee in PaySR. The adjustments are broken down by the pay period in which the adjustment(s) was processed and further broken … the processing of a retroactive action that didn't result in a money change (e.g. retroactive position change with a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/271-agency-access-view-retroactive-payment-panels-and-workers-compensationDivision of Housing and Community Renewal Bulletin No. DH-94
… Purpose To inform the Division of Housing and Community Renewal of OSC’s automatic processing of the retroactive April 2016, April 2017 and April 2018 DC37 Salary Increases and provide instructions for payments not processed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-94-april-2016-april-2017-and-april-2018-district-councilWage Theft Investigations (Follow-Up)
… recommendations made in our initial report, Wage Theft Investigations (2013-S-38). Background Our initial report, … determined the Department was not completing wage theft investigations timely. As of August 2013, the Department had a caseload of 17,191 cases, including 9,331 active investigations and 7,860 cases pending payment. Of these, …
https://www.osc.ny.gov/state-agencies/audits/2015/05/22/wage-theft-investigations-followAfton Fire District – Internal Controls Over Financial Operations (2013M-248)
… fund budget totaled $114,800 for the 2013 fiscal year. Key Findings District controls are not adequate to ensure … the Board with budget-to-actual reports for expenditures on a monthly basis. The Board authorizes each claim for … 2012 records had not been reviewed as of July 31, 2013. Key Recommendations Adopt investment and procurement …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/afton-fire-district-internal-controls-over-financial-operations-2013m-248SUNY Bulletin No. SU-170
… Affected Employees SUNY M/C employees in Bargaining Unit 13 Background Chapter 10 of the Laws of 2008 which … and 1% 2010 Increases for M/C employees in Bargaining Unit 13. The SUNY Board of Trustees resolved to withhold the … positions. Effective 7/1/10. Employees in Bargaining Unit 13 must be Active or on an approved leave on 6/30/10 and at …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-170-2010-discretionary-increase-suny-management-confidential2018 Annual Audit
… totaling nearly $829 million from its four special funds in 2018 - the Uninsured Employers Fund, the Special Fund for … Funds Conservation Committee (SFCC), or (iii) TPAs. In April 2018, the Board fully transitioned its claims … $4.4 million were identified as a part of our daily audit. In addition to our daily audit, we identified 6,725 …
https://www.osc.ny.gov/state-agencies/audits/2020/02/21/2018-annual-auditRoosevelt Public Library – Board Oversight of Library Operations (2014M-297)
… Purpose of Audit The purpose of our audit was to review the Board's oversight of Library … Board did not have adequate controls over the disbursement process and did not audit and approve claims before payment. …
https://www.osc.ny.gov/local-government/audits/library/2015/01/30/roosevelt-public-library-board-oversight-library-operations-2014m-297