Search
City of Lockport – Independent Audit Services (2014M-238)
… 31, 2012. Background The City of Lockport is located in Niagara County and has a population of approximately … Previous audits demonstrated signs of fiscal stress in several areas and determined that the City’s accounting records were in poor condition, which the certified public accounting …
https://www.osc.ny.gov/local-government/audits/city/2014/12/05/city-lockport-independent-audit-services-2014m-238Kiryas Joel Union Free School District – Financial Condition and Selected Employee Reimbursements (2016M-331)
… Purpose of Audit The purpose of our audit was to evaluate the District's financial condition and selected employee reimbursement … in daycare expenses. Key Recommendations Use surplus fund balance as a financing source for funding one-time …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/03/kiryas-joel-union-free-school-district-financial-condition-and-selectedFalconer Central School District – Financial Management (2016M-146)
… Background The Falconer Central School District is located in the Towns of Carroll, Ellicott, Ellington, Gerry and Poland in Chautauqua County. The District, which operates three … legal limit annually. The District retained $5.7 million in a debt reserve and overfunded the employee benefit accrued …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/falconer-central-school-district-financial-management-2016m-146Vestal Central School District – Financial Condition (2014M-08)
… Board and District officials developed reasonable budgets for the period July 1, 2012 through October 17, 2013. … Background The Vestal Central School District is located in the Towns of Vestal and Binghamton in Broome County and in … The District’s general fund budgeted appropriations for the 2013-14 fiscal year are $73.4 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/vestal-central-school-district-financial-condition-2014m-08VII.10.E Cash Advance Reimbursement – VII. State Revenues and Appropriated Loan Receivables
… Chapter XII, Section 6.L – Replenishing an Advance Account of this Guide for further information. It is not appropriate … balance in the Modified Accrual Ledger. The Bureau of State Expenditures will reject cash advance reimbursement … charging advance account codes. After OSC’s Bureau of State Expenditures reviews and approves the payment, an …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10e-cash-advance-reimbursementVendRep System Contract Search
… only by your authorized users and the contracting vendor. For any contracts with other State contracting entities, only … an organization and only allows the user to complete tasks for which they have the authority. Roles are initially … Office and all non-approved or in-progress contracts for their State contracting entity. Back to top Internet …
https://www.osc.ny.gov/state-agencies/contracts/vendrep-system-contract-searchWest Hempstead Union Free School District – Nonstudent Network User Account Controls (2023M-9)
… to help prevent unauthorized use, access and loss. In addition to sensitive information technology (IT) control … network accounts, and 7 network service accounts used for hardware devices and email aliases. Key Recommendations … and changing user access. Periodically review user access for all nonstudent network user accounts and disable user …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/west-hempstead-union-free-school-district-nonstudent-network-user-accountTown of Olive – Claims Processing and Information Technology (2012M-223)
… purpose of our audit was to review the Town’s processes for claims auditing and internal control over information technology (IT) for the period January 1, 2011, to August 28, 2012. Background The Town of Olive is located in Ulster County and has a population of 4,419. The Town is …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-olive-claims-processing-and-information-technology-2012m-223Jericho Union Free School District – Financial Management (2016M-328)
… to examine the District’s financial management practices for the period July 1, 2014 through May 24, 2016. Background … five-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year were approximately $121 million. … by 9 to 12 percent– ranging from $9.8 to $12.4 million – for three of the four years in our audit period (2012-13 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/jericho-union-free-school-district-financial-management-2016m-328State Agencies Bulletin No. 1734
… To notify agencies that OSC will be unable to print checks for Payroll Check Reissues, Reversals, Exchanges, and Direct … deposit is returned from their financial institution for any reason, whose Direct Deposit is reversed due to an … blackout period ends. AC-230s to reverse the overpayment in PayServ will continue to be received and audited by OSC. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1734-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returnsManagement of Internal Controls
… Purpose To determine if the Board of Directors of the Fuller Road Management Corporation (FRMC) promoted … programs, strategic partnerships and business consortia of the College of Nanoscale Science and Engineering (CNSE). …
https://www.osc.ny.gov/state-agencies/audits/2013/01/23/management-internal-controlsTown of Minisink – Payroll and Fire Protection and Ambulance Contracts (2017M-14)
… incompatible functions. Employees do not use leave request forms or time sheets that include hours worked. Five … personnel records. Require the use of leave request forms for both advance requests and documented absences with …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-minisink-payroll-and-fire-protection-and-ambulance-contracts-2017m-14Copiague Fire District– Mechanic Shop Operations (2021M-93)
… benefit. Shop employees used at least $5,365 of District funds to purchase auto parts to repair vehicles not owned by …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/02/copiague-fire-district-mechanic-shop-operations-2021m-93Olcott Fire Company, Inc. – Financial Operations (2013M-124)
… over the Company’s financial operations for the period January 1, 2012, through March 12, 2013. Background The … finances was performed by an IPA, as required by law. As a result, Company resources were spent unnecessarily. We …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/olcott-fire-company-inc-financial-operations-2013m-124CUNY Bulletin No. CU-762
… Descr (NY Barg U) T7 Plumbers Local 1 TN Plumbers Local 1 TV Plumbers Local 1 Background The City University of New … the employees in the above bargaining units (T7, TN and TV) are required to be covered under this program. OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-762-cuny-nys-paid-family-leave-additional-bargaining-unitsVI.3.C Budget Transfers Between Business Units (Interunit Budget Transfers) – VI. Budgets
… Apportionments, Budget Transfers, Consolidation Transfers, and Suballocations. The following are the Budget Entry Types … funds or accounts (e.g. between Aid to Localities and State Operations type accounts). The transfer amount can … is accessible from the SFS home page after logging in with your SFS user ID and password. Guide to Financial Operations …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3c-budget-transfers-between-business-units-interunit-budget-transfersOversight of Security Expenses in Single Adult and Adult Family Homeless Shelters (Follow-Up)
… of implementation of the ten recommendations included in our initial audit report, Oversight of Security Expenses … The New York City (City) Department of Homeless Services (DHS), an administrative unit of the New York City Department … are operated by private providers through contracts with DHS. A typical provider contract includes provisions for …
https://www.osc.ny.gov/state-agencies/audits/2019/12/10/oversight-security-expenses-single-adult-and-adult-family-homeless-shelters-followState Agencies Bulletin No. 1763.1
… the outreach and escheatment of uncashed payroll checks for calendar year 2018. Affected Employees Employees with one or more uncashed payroll checks originally issued in calendar year 2018 are affected. Background Abandoned … NPAY539 (Non- Negotiated Payroll Checks) is available for agency use. Agency Actions Agencies must notify affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/17631-outreach-escheatment-2018-uncashed-payroll-checksState Agencies Bulletin No. 2048
… the outreach and escheatment of uncashed payroll checks for calendar year 2021. Affected Employees Employees with one or more uncashed payroll checks originally issued in calendar year 2021 are affected. Background Abandoned … are returned to OSC will be treated as a written request for reissuance of a payroll check. If responses are received …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2048-outreach-and-escheatment-2021-uncashed-payroll-checksDiNapoli: Increase in Older Inmates Challenges New York's Prison System
… New York's prison population is decreasing, but the number of inmates age 50 and over rose 46 percent from 2007 to 2016, … $380 million in 2015-16 State Fiscal Year, an increase of $64.5 million, or 20.4 percent, in the last three years. "New York must confront the challenges of an aging inmate population," DiNapoli said. "We need to …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-increase-older-inmates-challenges-new-yorks-prison-system