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Trumansburg Central School District – Procurement (2022M-13)
… District (District) officials procured goods and services in the best interest of the taxpayers. Key Findings District … not always ensure that goods and services were procured in the best interest of the taxpayers. The Board of Education … District District officials procured goods and services in the best interest of the taxpayers …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/trumansburg-central-school-district-procurement-2022m-13Travel Advisory No. 18
… : GFO Update – Chapter XIII, Section 9 - Allowed Values for Processing Payments in SFS Reference : Guide to Financial Operations: Chapter … Taxable Travel Expenses Noon Day Meals (for DOT only) Out-of-State Taxes and Charges for Lodging Out-of-State Taxes …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/18-gfo-updates-chapter-xiii-section-9-allowed-values-processing-payments-sfsTown of Decatur – Town Clerk (2020M-58)
… and other entities in a timely manner. Conduct or retain a public accountant to conduct an annual audit of the Clerk’s …
https://www.osc.ny.gov/local-government/audits/town/2020/11/06/town-decatur-town-clerk-2020m-58Town of Canton - Compensation and Benefits (2018M-159)
… Town for these extra payments and the Town paid $58,858 to the Supervisor’s wife for services she provided during … this period. The Board did not authorize salaries paid to officers and employees totaling $145,671 or certain health … any increases above the amounts advertised are pursuant to local law, subject to permissive referendum requirements. …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-canton-compensation-and-benefits-2018m-159Rockland County - Sale of Estate Real Property (2019M-233)
… agreed with our recommendation and have initiated or indicated they planned to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/county/2020/05/15/rockland-county-sale-estate-real-property-2019m-233Town of Almond - Tax Collection (2019M-188)
… adequate evidence of receipt for tax payments collected or to establish tax payment dates. Key Recommendations Deposit … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/town/2019/12/06/town-almond-tax-collection-2019m-188DiNapoli: Former Director Allegedly Stole $1,700 From Hornell Partners for Growth
… festival and earmarked for the city’s Business Improvement District, according to New York State Comptroller Thomas P. DiNapoli, the New York State Police and Steuben County District Attorney Brooks Baker. Michelle “Shelly” Stevens is …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-former-director-allegedly-stole-1700-hornell-partners-growthState Agencies Bulletin No. 286
… updates Payroll Bulletin 201 in relation to the processing and taxation of educational assistance benefits for 2001 Affected Employees Employees who received a … take place. Report (NPAY 758) identifying employees in your agency who received taxable tuition assistance in 2001 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/286-educational-assistance-benefitsState Agencies Bulletin No. 292
… Payroll Bulletin 286 in relation to the processing and taxation of educational assistance benefits for 2001 Affected Employees Employees who received a … Payroll Bulletin 286 in relation to the processing and taxation of educational assistance benefits for 2001 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/292-educational-assistance-benefits-agency-time-entryFare Evasion (Follow-Up)
… of implementation of the 19 recommendations included in our initial audit report, Fare Evasion ( 2019-S-7 ). … network, serving a population of 15.3 million people in the 5,000-square-mile area fanning out from New York City … pay their fare before boarding at ticket purchase machines located at SBS bus stops. Transit’s Division of …
https://www.osc.ny.gov/state-agencies/audits/2023/06/22/fare-evasion-followTown of Saranac – Town Clerk Operations (2019M-33)
… deposited, remitted and reported all collections received in a timely and accurate manner. Key Findings The Clerk did not: … and intact. As of October 31, 2018, $843 in recorded cash collections had not been deposited and were unaccounted …
https://www.osc.ny.gov/local-government/audits/town/2022/02/25/town-saranac-town-clerk-operations-2019m-33Medicaid Program – Improper Payments of Medicare Buy-in Premiums for Ineligible Recipients
… buy-in program. The audit covered Medicaid payments for individuals enrolled in the Medicare buy-in program for the period from January 1, 2015 through December 31, 2019 … program (Buy-in Program), administered by the Centers for Medicare & Medicaid Services (CMS), Medicaid pays …
https://www.osc.ny.gov/state-agencies/audits/2021/11/29/medicaid-program-improper-payments-medicare-buy-premiums-ineligible-recipientsVII.1 State Revenues Overview – VII. State Revenues and Appropriated Loan Receivables
… New York State accounts for the receipt and disposition of … Reports. Guide to Financial Operations REV. 09/25/2018 … New York State accounts for the receipt and disposition of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii1-state-revenues-overviewTravel Advisory No. 16
… : GFO Update – Chapter XIII, Section 9 - Allowed Values for Processing Payments in SFS Reference : Guide to Financial … Operations: Chapter XIII, Section 9 – Allowed Values for Processing Payments in SFS Guidance : The Office of the … Chapter / Section Name Description XIII.9 Allowed Values for Processing Payments in SFS – Business Purpose Updated the …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/16-gfo-update-chapter-xiii-section-9-allowed-values-processing-payments-sfsState Agencies Bulletin No. 325
… Purpose To revise the procedure described in Bulletin 302 for non-barcodeable addresses and to provide … incorrect address should be presented to the post office in writing or specifically described over the telephone so … Barcodeable Addresses … To revise the procedure described in Bulletin 302 for nonbarcodeable addresses and to provide …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/325-revised-procedure-use-npay766-employee-address-not-barcodeable-reportElementary and Secondary Education – 2023 Financial Condition Report
… graduation rate in New York State was 87 percent for SY 2021-22, an increase from 86 percent the prior year and from … in 2022 in math, and slightly outperformed the national result in reading. … According to the Division of the Budget …
https://www.osc.ny.gov/reports/finance/2023-fcr/elementary-and-secondary-educationVII.2.B Payment Worksheet – VII. State Revenues and Appropriated Loan Receivables
… A Payment Worksheet is used by agencies to apply payments received from customers to accounts receivable (AR) Items in SFS. The process for … in the ‘Regular Deposit’ navigation in SFS, similar to a Direct Journal Payment however, agencies should not …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2b-payment-worksheetState Agencies Bulletin No. 2156
… bulletin is to notify agencies of changes in maintenance rates for employee housing and meals. Affected Employees: … B-300 and B-300A, issued August 11, 2023, maintenance rates have been increased. Note : Items B-0300 and B-0300A … page. The effective date should be the first day of the pay period for the check date in which the deduction will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2156-change-maintenance-rates-employee-housing-and-mealsTown of Marathon – Town Clerk (2022M-143)
… recorded, deposited, remitted and reported collections in a timely and accurate manner. Key Findings The Clerk did not record, deposit, remit or report collections in a timely and accurate manner . As a result, the Board’s … remit and report collections to the appropriate parties in a timely manner. Prepare monthly bank reconciliations and …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-marathon-town-clerk-2022m-143About Statement No. 68 – Governmental Accounting Standards Board
… Standards Board (GASB) Statement No. 68, Accounting and Financial Reporting for Pensions : Requires employers … responsibility for the cost of these future pension benefits. When NYSLRS’ total pension liability is greater … and comply with GASB Statement No. 68. Please consult with your accountant or an independent auditor. To assist you with …
https://www.osc.ny.gov/retirement/employers/gasb/about-statement-no-68