Search
Accounts Payable Advisory No. 70
… the State’s general checking account (“A” Warrant checks) if the State’s check printing facilities close due to an … handling codes: “Special Handling” (“S” handling code) – For a cost to the agency of $21.00 per envelope, agencies may … the “Special Handling” handling code on their vouchers for overnight courier delivery. When multiple checks are …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/70-producing-checks-emergency-eventMonterey Fire Company, Inc. – Misappropriation of Funds (2013M-17)
… Purpose of Audit The purpose of our audit was to evaluate the Company’s financial operations for the period January 1, … The purpose of our audit was to evaluate the Companys …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/03/27/monterey-fire-company-inc-misappropriation-funds-2013m-17Greene County Industrial Development Agency – Management Practices (2013M-95)
… of interest. Members of the Board served conflicting roles with businesses that received benefits from GCIDA. This … sale of land, a line-of-credit and the issuance of bonds with a bank. GCIDA had formal criteria for selecting which … hold businesses accountable when they do not comply with employment reporting requirements or meet specific …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/greene-county-industrial-development-agency-managementErie Community College – Board Oversight and Management of College Resources (2015M-212)
… students, is governed by a Board of Trustees with nine appointed members and one elected student trustee. … million. Key Findings The College entered into agreements with two closely affiliated but legally independent … officials maintain a separate and distinct relationship with the ASC and the Foundation at all times to ensure all …
https://www.osc.ny.gov/local-government/audits/community-college/2016/01/13/erie-community-college-board-oversight-and-management-college-resourcesHerkimer County – Court and Trust Funds (2023-C&T-2)
… records. While the Treasurer filed an annual report with OSC showing court and trust fund actions for 2022, … the court and trust funds or provide the Treasurer and OSC with an annual certificate of cash balances, along with other information, as required by New York State Codes, …
https://www.osc.ny.gov/local-government/audits/county/2023/12/15/herkimer-county-court-and-trust-funds-2023-ct-2Length of Service Award Programs (2014-MS-1)
… is required to establish a point system that complies with New York State General Municipal Law (GML). The point … earning 50 service award points annually must be credited with one year of LOSAP service credit. Key Findings Four of … did not adopt LOSAP point systems that were in compliance with GML and one Sponsor applied its point system in a manner …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/06/length-service-award-programs-2014-ms-1Bolivar-Richburg Central School District – Internal Controls Over Selected Financial Operations (2013M-92)
… activity moneys were not maintained in accordance with District policy and Regulations. Extra classroom … activity moneys were not maintained in accordance with District policy and Regulations. We found significant … reserved are necessary, reasonable and in compliance with statutory requirements. Develop a plan for the use of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/bolivar-richburg-central-school-district-internal-controls-over-selectedTown of Newstead – Joint Highway Facility Project (2012M-260)
… Background The Town of Newstead is located in Erie County with a population of approximately 11,400 residents. The Town … and the Village to address their respective involvement with not only the construction phase of a joint highway … the Town and Village, many of its terms were not complied with. Town officials did not fully inform taxpayers of the …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-newstead-joint-highway-facility-project-2012m-260City of North Tonawanda – Financial Operations (2012M-203)
… 2011 because none of the fire companies provided the City with advance notice of these events, as required by law. … totaling $41,600 from nine vendors who provided the City with materials and supplies totaling $140,703 in 2011. We … aware of their statutory obligation to provide the Council with advance written notice of their fundraising activities. …
https://www.osc.ny.gov/local-government/audits/city/2013/02/08/city-north-tonawanda-financial-operations-2012m-203Town of Clarkson – Budgeting and Board Oversight (2013M-339)
… practices and, as a result, repeatedly adopted budgets with unrealistic estimates for revenues, expenditures and … The Board has not entered into detailed written agreements with the payroll processor and bank to ensure that the Town’s … that the Town should maintain. Develop and adopt budgets with realistic estimates of revenues and expenditures and the …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-clarkson-budgeting-and-board-oversight-2013m-339Fairport Central School District - Payroll and Employee Benefits (2023-118)
… for this incentive. Key Recommendations Consult with legal counsel to ensure retirement payments are disbursed in accordance with the CBA. District officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fairport-central-school-district-payroll-and-employee-benefits-2023-118Questar III Board of Cooperative Educational Services – Information Technology Hardware Asset Inventory (2023M-166)
… Results As of June 30, 2023, Questar BOCES had IT assets with an original cost of $28.5 million (44,305 items) … properly accounted for all 817 IT hardware assets reviewed with a purchase value of $612,386 and ensured assets declared … as a result of this audit. Questar BOCES officials agreed with our findings. …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/01/questar-iii-board-cooperative-educational-services-information-technology-hardwareOperational Advisory No. 25
… Guidance: In compliance with the Data Quality guidelines in the Guide to Financial … clean-up activities necessary to ensure SFS data complies with these standards on a quarterly basis. SFS will schedule … Bureau of Analysis, Support, and Knowledge Transfer (ASK) with any general questions you have regarding the content of …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/25-data-quality-advisoryXIV.4.B Establishment and Closing of Bank Accounts – XIV. Special Procedures
… the agency’s responsibility to request to establish a bank account. Each agency must obtain authorization from the OSC … Cash Management Unit (BSAO CMU) to establish a new bank account through a request in writing. Upon receipt of the agency's formal request for a bank account, OSC will evaluate the request to determine if the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4b-establishment-and-closing-bank-accountsOversight of Kendra’s Law
… determined that care management providers did not promptly connect with the recipient, and provided guidance to LGU … the feasibility of collecting data about the time to connect AOT recipients with their initial services. Review …
https://www.osc.ny.gov/state-agencies/audits/2024/02/08/oversight-kendras-lawState Agencies Bulletin No. 2439
… an appointment to a New York State position or employees with a break of over one year in PayServ but who were rehired … PayServ, Reason Code AUT was created to identify employees with prior Authority Service (excluding Roswell Park) … differ, Reason Code MND was created to identify employees with a break of over one year in PayServ but who were rehired …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2439-new-reason-codes-aut-authority-service-and-mnd-mend-over-year-breakState Agencies Bulletin No. 1145
… – Agency Police Services Unit (APSU). Excludes employees with an hourly rate less than $7.36. Background Pursuant to … end date. Employee has an Employee Status of Active, Leave with Pay or Leave of Absence on the pay period end date. … in an ineligible bargaining unit (one not defined above) with an Employee Status of Active or Leave with Pay any time …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1145-2012-2013-deficit-reduction-plan-employees-agency-police-services-unitOther Bulletin No. 14
… unit 97 – CSEA Administrative Services Excludes employees with an hourly rate less than $7.57 Background Pursuant to … period. Employee has an Employee Status of Active, Leave with Pay or Leave of Absence on the last day of the above pay … in an ineligible bargaining unit (one not defined above) with an Employee Status of Active or Leave with Pay any time …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-14-2011-2012-deficit-reduction-plan-state-universityOther Bulletin No. 15
… unit 97 – CSEA Administrative Service Excludes employees with an hourly rate less than $7.44 Background Pursuant to … period. Employee has an Employee Status of Active, Leave with Pay or Leave of Absence on the last day of the above pay … in an ineligible bargaining unit (one not defined above) with an Employee Status of Active or Leave with Pay any time …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-15-2012-2013-deficit-reduction-plan-state-universityCollege of Staten Island - Examination of Fast Track MK LLC
… The College did not conduct the procurement in accordance with State Finance Law. Specifically, the College did not: (i) reject quotes from offerers that did not comply with mandatory requirements; (ii) specify all elements of a … to audit and process claims for payment in accordance with Title 2, Part 6 of the New York Codes, Rules and …
https://www.osc.ny.gov/state-agencies/audits/2016/02/05/college-staten-island-examination-fast-track-mk-llc