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Port Washington Union Free School District – Claims Processing and Inventories (2016M-263)
… Not all claims contained the required quotes, bids, or contracts. The Board did not ensure that the claims …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/port-washington-union-free-school-district-claims-processing-andAfton Central School District –Management of Fund Balance and Reserves (2016M-134)
… to unrestricted fund balance, where allowed by law, or other reserves established and maintained in compliance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/afton-central-school-district-management-fund-balance-and-reserves-2016mOversight of Procurements and Loan Programs
… (DANC) provided adequate oversight of its procurements and loan programs in accordance with the Public Authorities … Public Authorities Law to provide infrastructure services and economic development in Jefferson, Lewis, and St. … on these loans was almost $35 million as of December 31, 2014. Key Findings Generally, we found that DANC officials …
https://www.osc.ny.gov/state-agencies/audits/2015/08/04/oversight-procurements-and-loan-programsHousing Preferences for Veterans (Follow-Up) (2014-F-14)
We have followed up on the actions taken by officials of the New York City Department of Housing Preservation and Development (NYC HPD) to implement the recomm
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14f14.pdfGanrormic, Inc. – Compliance With the Reimbursable Cost Manual
… (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) … (RCM). The audit covered the fiscal year ended June 30, 2014. Background Ganrormic, a for-profit organization located … in western New York. For the fiscal year ended June 30, 2014, Ganrormic offered one SED rate-based preschool special …
https://www.osc.ny.gov/state-agencies/audits/2017/03/21/ganrormic-inc-compliance-reimbursable-cost-manualHate Crime Reporting
… are believed to have been targeted due to their actual or perceived race, color, national origin, ancestry, gender, religion, religious practice, age, disability, or sexual orientation. Hate crime incidents that agencies … crime data that it receives. The Division only reports a single bias even when an agency reports multiple biases …
https://www.osc.ny.gov/state-agencies/audits/2014/09/25/hate-crime-reportingJefferson County Soil and Water Conservation District – Internal Controls Over Selected Financial Operations (2014M-171)
… services on lands outside the District to a business or businesses with which the former Director appears to have … Assistant was not provided with support for amounts billed or detailed descriptions of the services provided. Key …
https://www.osc.ny.gov/local-government/audits/district/2015/04/17/jefferson-county-soil-and-water-conservation-district-internal-controls-overTown of Hempstead Sanitary District No. 7 – Post-Employment Payments, Claims Processing and Professional Services (2014M-198)
… payments and explore the potential to recoup all or part of the payments already made. Conduct a deliberate, …
https://www.osc.ny.gov/local-government/audits/district/2014/12/24/town-hempstead-sanitary-district-no-7-post-employment-payments-claims-processingCity of Utica – Parking Violation Enforcement and Collection (2015M-219)
… parking violation operations for the period April 1, 2014 through April 30, 2015. Background The City of Utica is located in Oneida County and has a population of approximately 61,800. The City is governed by an elected 10-member Common Council and Mayor. During our audit period, the City issued more than …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/city-utica-parking-violation-enforcement-and-collection-2015m-219Wallkill Hook, Ladder and Hose Company – Financial Activities (2016M-223)
… for the period January 1, 2012 through February 28, 2014. Background The Wallkill Hook, Ladder and Hose Company provides fire protection services for a … Key Findings The Board has not established policies and procedures for cash receipts, cash disbursements, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/23/wallkill-hook-ladder-and-hose-company-financial-activitiesVariety Child Learning Center – Compliance With the Reimbursable Cost Manual
… (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) … (RCM). The audit covered the fiscal year ended June 30, 2014. Background Variety, a not-for-profit organization … of age. During the period July 1, 2013 through June 30, 2014, Variety provided certain rate-based preschool special …
https://www.osc.ny.gov/state-agencies/audits/2017/05/31/variety-child-learning-center-compliance-reimbursable-cost-manual2014 Procurement Stewardship Act Report: OSC Reviewed Contracts
All Contract transactions (original and amendment) reviewed (approved or non-approved) by OSC during the reporting period (4/1/14 - 3/31/15).
https://www.osc.ny.gov/files/state-agencies/contracts/excel/psa-osc-contracts-2014.xlsx2014 Procurement Stewardship Act Report: OSC Reviewed Contracts
All Contract transactions (original and amendment) reviewed (approved or non-approved) by OSC during the reporting period (4/1/14 - 3/31/15).
https://www.osc.ny.gov/files/state-agencies/contracts/pdf/psa-osc-contracts-2014.pdfState Agencies Bulletin No. 1356
… business expense reimbursements require withholding and Form W-2 reporting on any excess amounts paid. “Excess … and employment taxes if employment away from home at a single location is realistically expected to last for more … amount will be reflected on the employee’s paycheck advice or pay stub as a “Taxable Expense” (Earnings code TXE). The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1356-year-end-procedure-taxable-employee-expense-reimbursementsState Agencies Bulletin No. 1348
… process in place requiring employees to substantiate their business use of State-provided vehicles and chauffeur … services. If an employee is unable to substantiate business use, all miles driven are deemed to be for personal … the vehicle is provided for general use, both personal and business, by the employee. Commuting Rule – Most appropriate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1348-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 1335
… Services Unit - BU05 with a Pay Basis Code of 21P or CAL who meet the eligibility criteria Background Chapter … in Institution Pay Period 11L, paychecks dated 09/18/14 or Institution Pay Period 12L, paychecks dated 10/02/14 … 2013-2014 academic year; and Has a Pay Basis Code of 21P or CAL on the appropriate payment effective date; and Was …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1335-september-2014-public-employees-federation-pef-performance-advances-payControls Over Cash Advance Accounts (2014-S-65)
The objectives of our audit were to determine if the Department has an ongoing need for its advance accounts, and if it has adequate controls to ensure the mone
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14s65.pdfState Agencies Bulletin No. 1288
… Form AC230 (Report of Check Return For Refund Or Exchange) and the impact on the affected employee’s 2013 Form W-2 (Wage … (AC230) submitted and processed after the January 6, 2014 deadline Effective Date(s) Immediately Background AC230s received by January 6, 2014 will be reflected in the employee’s 2013 Form W-2 and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1288-processing-2013-salary-refunds-received-osc-after-january-6-2014DiNapoli Releases Fiscal Stress Scores for 17 Cities
… issued fiscal stress scores today for the 17 cities in New York that have fiscal years ending between March 31 and July … for a specific local government’s fiscal stress scores, visit: …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-releases-fiscal-stress-scores-17-citiesDivision of Housing and Community Renewal Bulletin No. DH-80
… Unit 67 DRP reductions is less than zero (0) in one or more record number Background As part of the New York … Payroll Status is equal to Active, Leave With Pay or Leave of Absence on any record number , the Earnings field … taxable gross and will be reported on the employee’s Form W-2. Payroll Register and Employee’s Paycheck/Advice The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-80-repayment-rrsu-bargaining-unit-67-deficit-reduction