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Slaterville Springs Fire District – Internal Controls Over Financial Operations (2013M-315)
… from the Town of Caroline and the County of Tompkins in which it is located. The Board of Fire Commissioners, … and comparisons. For example, it did not contain activity in the equipment purchase savings account or …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/slaterville-springs-fire-district-internal-controls-over-financialXIV.15 Updating Agency Contacts – XIV. Special Procedures
… functions: Contact Type Contact Description Reporting Required in Online Contact System Financial Report Recipient Required by law to receive financial reports or those that … and maintaining documentation for authorized deductions from pay, etc. Yes Payroll Certification Responsible for …
https://www.osc.ny.gov/state-agencies/chapter-xiv15/xiv15-updating-agency-contactsXII.6.I Paying a Non-State Employee – XII. Expenditures
… worker in that: For income tax purposes, the worker may be required to report payments received for his or her services … tax liabilities. The worker will not receive pension plan benefits. The worker will not receive other … may be allowed if the candidate resides over 50 miles from the place of interview in accordance with the rules …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6i-paying-non-state-employeeXV.4.A Reconciling Prior Fiscal Year Credit Card Charges – XV. End of Year
… accounted for prior to FYE, SFS must move the charges from one accounting period to the next accounting period – … resulting in delays to FYE processing. Business Units are required to reconcile credit card charges within 30 days of … reconciled for the prior fiscal year, Business Units are required to complete the following: Procurement Card/Net-Card …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv4a-reconciling-prior-fiscal-year-credit-card-chargesCapital One Bank Accounts
… Purpose To determine the purpose of 15 unauthorized bank accounts established by the Metropolitan Transportation Authority (MTA) at Capital One Bank and to assess the appropriateness of financial …
https://www.osc.ny.gov/state-agencies/audits/2014/01/27/capital-one-bank-accountsXII.6.H Paying an Accidental Death Benefit – XII. Expenditures
… units whose survivors receive full payment pursuant to the Federal Public Safety Officers Benefit Act of 1976 are … of an accidental death, the appropriate Business Unit must submit a payment through the Statewide Financial System … Unit must forward a New York State Substitute Form W-9 (AC 3237-S) completed by each beneficiary receiving a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6h-paying-accidental-death-benefitCompliance With the Clery Act
… other relevant security and safety-related information required by the Clery Act, and whether SUNY's System … the three most recent calendar years, based on definitions from the Federal Bureau of Investigation's Uniform Crime Reporting Handbook. Additionally, colleges are required to submit crime statistics to the U.S. Department of …
https://www.osc.ny.gov/state-agencies/audits/2014/08/22/compliance-clery-actXIX.2.B Project Information and Budget Control – XIX. Project Costing (PCIP)
… Project Type Project Types and Categories are intended to support the project and are not intended to define a funding source such …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix2b-project-information-and-budget-controlDiNapoli: Feds Must Step Up or NYC Metro Region Faces End of Public Transit As We Know It
… Authority’s release of its November budget and financial plan: “Our regional transit system is on the edge of a … that if it does not receive at least $12.7 billion from the federal government over the next three years, the … Authoritys release of its November budget and financial plan …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-feds-must-step-or-nyc-metro-region-faces-end-public-transit-we-know-itOther Bulletin No. 34
… Advance which results in Job Rate: Lateral Position Change from a Non-M/C Position Where the Employee’s Salary was Equal … that exceeded the number of days reported, the system will calculate the adjustment of earnings based on the number of … overlap the effective date of the payment. The system will calculate an adjustment for all earnings reported in a single …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-34-april-2017-state-university-construction-fund-scfFranklin Central School District – Information Technology (2022M-19)
… and developed an information technology (IT) contingency plan. Key Findings District officials did not adequately … authorized software inventory or develop an IT contingency plan. In addition to finding sensitive information technology … Develop and adopt a comprehensive written IT contingency plan, update the plan as needed and distribute it to all …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/franklin-central-school-district-information-technology-2022m-19Village of Silver Creek – Capital Projects (2017M-31)
… January 17, 2017. Background The Village of Silver Creek is located in the Town of Hanover in Chautauqua County and has a population of approximately 2,600. The Village is governed by an elected five-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/village/2017/05/19/village-silver-creek-capital-projects-2017m-31Sodus Central School District – Financial Management (2016M-392)
… expenditures. The District does not have a written plan detailing the appropriate and necessary levels for … The District does not have a long-term financial plan for both capital projects and operating expenses. Key … funds that will not be used. Adopt an adequate reserve plan which includes the District’s intentions for the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/sodus-central-school-district-financial-management-2016m-392State Agencies Bulletin No. 1650
… value of the April 2018 M/C LLS payment should be withheld from an employee, the agency must request approval from the … payment) Retroactive Adjustment OSC will automatically calculate retroactive adjustments for overtime earned on or … that exceeded the number of days reported, the system will calculate the adjustment of earnings based on the number of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1650-april-2018-management-and-confidential-mc-longevity-lump-sum-llsWeedsport Central School District – Procurement and Claims Audit (2021M-199)
… not seek competition for purchases totaling $736,858 made from two vendors and purchases totaling nearly $1.4 million made from 10 professional service providers. District officials … competition for the District’s external audit services, as required. 23 claims totaling $49,478 were not properly …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/weedsport-central-school-district-procurement-and-claims-audit-2021m-199Middle Country Central School District – Extra-Classroom Activity Funds (2022M-160)
… Ensure each club maintained a separate set of records from those of the central treasurer. District officials did … a faculty auditor whose duties are distinct and separate from the duties of the other ECA officers. Maintain complete … funds are deposited by the close of each school week, as required by District policy. District officials agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/middle-country-central-school-district-extra-classroom-activity-fundsMadison County - Claims Audit and Payment Process (2019M-142)
… to directly withdraw $1.9 million in monthly payments from a County bank account. Key Recommendations Ensure all claims are audited and approved prior to payment when required by law. Ensure all claims contain sufficient detail … allowing the credit card vendor to directly withdraw funds from County bank accounts. County officials disagreed with …
https://www.osc.ny.gov/local-government/audits/county/2020/01/17/madison-county-claims-audit-and-payment-process-2019m-142New York Mills Union Free School District – Procurement (2020M-79)
… No competition was sought for the services procured from five professional service providers totaling $89,421. No … were obtained for the purchase of goods and services from 13 vendors who were paid $73,032. Key Recommendations … professional services. Obtain verbal and written quotes as required by the procurement policy and ensure that all proper …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/new-york-mills-union-free-school-district-procurement-2020m-79DiNapoli: Audit Recommends Better Protections for Child Performers
… of age and certificates to employers every three years. From April 1, 2014 to October 31, 2016, DOL issued about … certificates without receiving all the documentation required, such as proof of a child’s date of birth, evidence … Social Security numbers, trust information or other required documentation. At least 133 children were issued …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-audit-recommends-better-protections-child-performersVII.2 Miscellaneous Receipts / Accounts Receivable Receipts Overview – VII. State Revenues and Appropriated Loan Receivables
… Agencies receive revenue payments for a variety of reasons. The recording of a … Authorities deposits Temporarily unidentified revenues (only when moneys cannot be classified upon deposit) State … where the appropriation has lapsed, or the grant award is closed, see Chapter IX, Section 8 – Federal Grant Refunds of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2-miscellaneous-receipts-accounts-receivable-receipts/overview