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XII.6.I Paying a Non-State Employee – XII. Expenditures
… Prior to making a payment to an individual through the Accounts Payable Module in the SFS, Business Units are … lease property or equipment and (ii) the required Public Officer Laws that govern procurements with State employees. … and incurred by candidates attending interviews for positions for which there is a shortage of qualified …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6i-paying-non-state-employeeDiNapoli Audit Finds Western Regional OTB Lacks Accountability and Gave Out Lucrative Perks
… Off-Track Betting Corp. (OTB) spent at least $121,000 on tickets to sporting events, concerts, food and alcohol for board members, employees and … DiNapoli urged the OTB to seek reimbursement for tickets and other expenses that were inappropriately handed … OffTrack Betting Corp OTB spent at least $121000 on tickets to sporting events concerts food and alcohol for …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-audit-finds-western-regional-otb-lacks-accountability-and-gave-out-lucrative-perksAcceptable Time and Attendance Systems – Legacy Reporting
… by the employee that full hours were worked, except for time charged to accruals for vacation and other leave time. For good internal controls, the system should also … not have supervisors.) Examples include: Hard copy (paper) time sheets, signed by the official; Electronic time sheets …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/acceptable-time-and-attendance-systemsIX.7.J Final Reports – IX. Federal Grants
… official book of records, the amounts listed in any final financial report should be traceable to SFS records. … accounting records to federal award records before the final report is prepared and filed with the federal awarding … agency. At any time prior to actual submission of the final report, agencies may request the project be closed in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7j-final-reportsMonroe-Woodbury Central School District – Budget Review (B6-13-6)
… expenditure estimates in the District’s proposed budget for the 2013-14 fiscal year are reasonable. Background … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/12/monroe-woodbury-central-school-district-budget-review-b6-13-6Employer Education Seminars
… The work you do with NYSLRS is essential in making sure members … Payroll and Personnel Contacts are). (Return to Top) For More Information If you would like more information about … NYSLRS employers can schedule training seminars for benefit and reporting staff who work with NYSLRS as well …
https://www.osc.ny.gov/retirement/employers/employer-education-seminarsState Agencies Bulletin No. 1483
… Change/CRT (Change Rate) if the Pay Basis Code is HRY for all subsequent rows provided the employee continues to meet … code of Data Change/PJR or Pay Rate Change/PJR for all subsequent rows provided the employee remains in an … Schedule and the employee occupied an eligible position at all times effective 3/26/09 through current the employee is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1483-managementconfidential-mc-second-2-parity-increase-effective-april-2016West Fort Ann Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-242)
… Purpose of Audit The purpose of our audit was to determine whether Company controls were adequate to ensure that financial activity was properly recorded and … Implement a policy and procedures for members to follow when using debit and prepaid cash cards. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/west-fort-ann-volunteer-fire-company-internal-controls-overWilton Water and Sewer Authority – Water and Sewer Charges (2016M-329)
… our audit was to review the Authority’s process over water and sewer charges for the period January 1, 2015 through May 31, 2016. Background The Wilton Water and Sewer Authority is an independent public benefit … established by the State Legislature to serve residents and commercial entities with water and sewer services. The …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/01/06/wilton-water-and-sewer-authority-water-and-sewer-charges-2016m-329Tri-Valley Central School District - Financial Management (2020M-17)
… and District officials properly managed fund balance. Key Findings The Board appropriated approximately $3.9 million in fund balance and reserves from 2016-17 through 2018-19, but only used approximately … the last three fiscal years, ranging from 3.2 percentage points to 9.5 percentage points over the limit. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/tri-valley-central-school-district-financial-management-2020m-17Rochester City School District - Budgeting and Multiyear Financial Planning (2020M-44)
… realistic and structurally balanced based on historical or known trends. Key Findings The Board and District … of revenues and appropriations based on historical trends or other known factors. Comply with the Board’s fund balance … agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/21/rochester-city-school-district-budgeting-and-multiyear-financial-planningGloversville Housing Authority – Selected Financial Operations (2015M-257)
… Purpose of Audit The purpose of our audit was to assess the Authority’s internal controls over tenant rents … The Authority, which was established in 1963 pursuant to State Public Housing Law, is governed by a seven-member … did not establish policies and procedures to guide staff when processing claims, which were not audited prior to …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/15/gloversville-housing-authority-selected-financial-operations-2015m-257Canandaigua City School District – Procurement of Professional Services (2015M-133)
… Purpose of Audit The purpose of our audit was to review the process and procedures used to procure professional services for the period July 1, 2013 through June 5, 2015. Background … only after soliciting competition. Provide guidance as to how competition should be solicited for professional …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/canandaigua-city-school-district-procurement-professional-services-2015mFabius-Pompey Central School District – Information Technology (2016M-237)
… user accounts and security settings for the period July 1, 2014 through February 29, 2016. Background The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/fabius-pompey-central-school-district-information-technology-2016m-237State Agencies Bulletin No. 1678
To inform agencies of OSCs automatic processing of the 2018 APSU Clothing Allowance and to provide agency instructions for payments not processed automatically
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1678-2018-clothing-allowance-certain-apsu-employees-represented-policeState Agencies Bulletin No. 1433
… and Is classified as an investigator or detective in one of the following titles; or Environmental Conservation … Office of Parks, Recreation and Historic Preservation in one of the following titles. Park Police Officer Sergeant Park Police Lieutenant Park …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1433-2015-clothing-allowance-certain-apsu-employees-represented-policeAccounts Payable Advisory No. 64
… Reissuing Fraudulently Cashed Checks Reference: Guide to Financial Operations (GFO), Chapter XII.9.C –Reissuing or … cashing banks will review the affidavit and collaborate to render a decision on the claim. If the banks determine the claim is a valid forgery, a check will be mailed to New York State Treasury. NYS Treasury will notify the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/64-forgery-checksTown of Aurora - Real Property Acquisition and Sale (2018M-64)
… purchase and renovate the SMC. The Town purchased a former fire hall, senior center and a residential building for $586,000. … $4 million to renovate the building for use as a new Town hall. Key Recommendations Use a deliberate process that fully …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-aurora-real-property-acquisition-and-sale-2018m-64City of Yonkers – Payroll (2017M-212)
… and overtime for the period July 1, 2015 through February 14, 2017. Background The City of Yonkers is located in … leave time, and requiring employees and supervisors to sign time sheets certifying that hours reported are accurate. …
https://www.osc.ny.gov/local-government/audits/city/2018/03/02/city-yonkers-payroll-2017m-212Cattaraugus County Industrial Development Agency – Community Benefit (2014M-344)
… Purpose of Audit The purpose of our audit was to review the Agency’s process for evaluating, approving and monitoring projects for the … is an independent public corporation whose purpose is to promote, develop and assist industrial, manufacturing, …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/cattaraugus-county-industrial-development-agency-community