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Riverhead Charter School – Debit Cards (2017M-254)
… that the Board reviewed charges. Although the School is exempt from paying sales tax on purchases, the Executive … the use of debit cards for purchases where sales tax is incurred. … Riverhead Charter School Debit Cards 2017M254 …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/07/27/riverhead-charter-school-debit-cards-2017m-254Payroll Improvement Project Bulletin No. PIP-001
… Purpose The purpose of this bulletin is to provide agencies with the updated layout for the Master … to this bulletin. … The purpose of this bulletin is to provide agencies with the updated layout for the Master …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-001-changes-payserv-master-file-nhrp501-layoutIX.12.I Updated and Expanded CMIA Regulations – IX. Federal Grants
… Allowed the State to increase significantly the CMIA program threshold, thereby excluding several smaller programs … State to notify the U.S. Treasury in writing of a federal program change that should be reflected in the TSA, within 30 … transactions of less than $50,000 for a single federal program will no longer be subject to CMIA interest …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12i-updated-and-expanded-cmia-regulationsGananda Central School District – Procurement (2021M-86)
… document that they properly sought required competition for purchases: Subject to competitive bidding requirements totaling $352,943. Requiring quotes in compliance with purchasing policies, totaling $88,240. … has adequate policies and clear and consistent procedures for procurements not subject to competitive bidding, …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/gananda-central-school-district-procurement-2021m-86Bethpage Union Free School District - Extra-Classroom Activity Funds (2019M-213)
… Ensure pre-numbered receipts and tickets are issued for all ECA fund events, and issue pre-numbered receipts for all collections from ECA advisors. Ensure all checks have …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/07/bethpage-union-free-school-district-extra-classroom-activity-funds-2019mPoland Volunteer Fire Company, Inc. - Financial Activities (2019M-218)
… ensure Company claims were audited on a monthly basis as required by its bylaws. The Board President (President) and … officials did not ensure collections totaling $40,084 from fundraising activities were adequately supported. Key …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/02/14/poland-volunteer-fire-company-inc-financial-activities-2019mWyoming Central School District – Professional Services (2020M-152)
… $50,000. Key Recommendations Procure professional services in accordance with District policy. Ensure any deviations … circumstances are approved by the Board and documented in the minutes. Enter into written agreements establishing …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/12/wyoming-central-school-district-professional-services-2020m-152Glenham Fire District – Cash Disbursements (2016M-380)
… the State, distinct and separate from the Town of Glenham in Dutchess County. It is governed by an elected five-member …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/03/glenham-fire-district-cash-disbursements-2016m-380Sayville Union Free School District - Purchasing (2019M-69)
… Key Findings District officials did not use a request for proposals (RFPs) process or seek competition for three professional service providers paid $220,748. Four … action. Appendix B includes our comments on issues raised in the District’s response letter. … Determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/sayville-union-free-school-district-purchasing-2019m-69IX.7.J Final Reports – IX. Federal Grants
… York State’s official book of records, the amounts listed in any final financial report should be traceable to SFS … final report, agencies may request the project be closed in the SFS by notifying the OSC Bureau of State Accounting …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7j-final-reportsPayments Allowed in Advance of Audit – Improving the Effectiveness of Your Claims Auditing Process
… district generally may, by resolution, authorize payment in advance for public utility services, postage, freight and … electric, gas, water, sewer and telephone services. 10 In addition, the governing board may generally establish … petty cash funds and authorize petty cash payments in advance of audit. Most petty cash payments will involve …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/payments-allowed-advance-auditTown of Broadalbin – Leave Accruals (2014M-88)
… December 31, 2013. Background The Town of Broadalbin is located in Fulton County and has a population of approximately 5,260. The Town is governed by an elected five-member Town Board. Budgeted … totaled approximately $1.4 million. Key Findings There is no system to ensure that highway department employees …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-broadalbin-leave-accruals-2014m-88Retirement System Membership – Regional State Park Police Plan
… and Historical Preservation, coverage in this special plan is automatic. … Regional State Park Police Plan information …
https://www.osc.ny.gov/retirement/publications/1867/retirement-system-membershipXI.16 Vendor Responsibility – XI. Procurement and Contract Management
… OVERVIEW This section reminds New York State contracting entities of their legal obligations with … business entity (vendor, contractor or offerer) to which a contract may be awarded. This section also serves to outline … contracting entities award contracts only to responsible vendors. Additionally, the State Comptroller must be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi16-vendor-responsibilityDiNapoli Announces State Contract and Payment Actions for April 2015
… State Comptroller Thomas P. DiNapoli announced today his … The Comptroller’s office averaged six days for contract reviews in April and two days to audit payments. … DiNapoli’s auditors also recovered more than $61,000 from vendors owing debts to the state, and held payments of more …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-announces-state-contract-and-payment-actions-april-2015DiNapoli Announces State Contract and Payment Actions for December 2015
… State Comptroller Thomas P. DiNapoli announced today his … fraud, waste and improprieties. OSC averaged nine days for contract reviews in December and two days to audit payments. … DiNapoli’s auditors also recovered nearly $90,000 from vendors owing debts to the state, and held payments of more …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-announces-state-contract-and-payment-actions-december-2015MTA 2025-2029 Capital Program Scenarios
By statute, the Metropolitan Transportation Authority’s (MTA) is required to submit its 2025-2029 capital program to the State Capital Program Review Board (CPRB) by October 1, 2024 to begin the process of adoption.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-13-2025.pdfState Agencies Bulletin No. 974
To notify agencies of the final reduction in employee contributions
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/974-elimination-mandatory-employee-contribution-members-optional-retirementTown of Parma – Financial Management and Information Technology (2012M-96)
… Purpose of Audit The purpose of our audit was to examine the Town’s management and oversight of financial … January 20, 2012. Background The Town of Parma is located in Monroe County. The Town is governed by the Town Board, … tax, and State and Federal aid. Key Findings The Board did not allocate adequate revenues to the town-outside-village …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-parma-financial-management-and-information-technology-2012m-96Applying for Benefits – Non-Contributory Plan for ERS Tier 1 Members
… … NonContributory Plan information for ERS Tier 1 members under Section 75c …
https://www.osc.ny.gov/retirement/publications/1501/applying-benefits