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Accounts Payable Advisory No. 13
… vouchers should contact the SFS Help Desk for assistance: phone 518-457-7737 (toll-free 877-737-4185), e-mail … . OSC will continue monitoring to ensure compliance with best practices and to assist agencies with business-specific …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/13-voucher-matching-process-required-sfsNyack Union Free School District – Reserve Funds (2014M-185)
… seven-member Board of Education and operates five schools with approximately 2,950 students. Budgeted appropriations … are funded at appropriate levels and in accordance with statutory requirements and Board policy. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/03/nyack-union-free-school-district-reserve-funds-2014m-185Rotterdam-Mohonasen Central School District – Claims Processing (2013M-19)
… are approximately $44 million, and were funded primarily with real property taxes and State aid. Key Finding District … claims to be audited in a timely manner and in accordance with District policy and Education Law. Key Recommendation …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/rotterdam-mohonasen-central-school-district-claims-processing-2013m-19Village of Mayville – Online Banking (2020M-150)
… - pdf ] Audit Objective Determine whether the Village of Mayville (Village) Board of Trustees (Board) ensured online banking transactions … Determine whether the Village of Mayville Village Board of Trustees Board ensured online banking transactions …
https://www.osc.ny.gov/local-government/audits/village/2021/03/05/village-mayville-online-banking-2020m-150Cheektowaga-Maryvale Union Free School District - Continuing Education (2019M-123)
… Determine whether District officials properly accounted for the Continuing Education Department’s (Department) … Community education financial activity was not accounted for in the correct fund. Certain literacy program revenue was … correct fiscal year. Key Recommendations Properly account for community education activity in the general fund. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/06/cheektowaga-maryvale-union-free-school-district-continuing-educationVillage of Belle Terre – Audit of Claims (2013M-87)
… claims. Background The Village of Belle Terre is located in the Town of Brookhaven in Suffolk County. The Village is governed by a Board of … deliberate audit of claims before payments are authorized in order to ensure that Village funds are being spent …
https://www.osc.ny.gov/local-government/audits/village/2013/06/07/village-belle-terre-audit-claims-2013m-87Town of Patterson - Recycling Center Cash Receipts (2019M-237)
… are properly receipted, documented and accounted for. Town officials agreed with our recommendations and have …
https://www.osc.ny.gov/local-government/audits/town/2020/03/20/town-patterson-recycling-center-cash-receipts-2019m-237Town of Mooers - Cash Management (2020M-36)
… invested available funds in a financial institution with higher available interest rates, revenue could have … interest earnings. Town officials generally agreed with our recommendations and have initiated, or indicated …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-cash-management-2020m-36Katonah-Lewisboro Union Free School District – Procurement of Professional Services (2016M-193)
… Town of Lewisboro and parts of the Towns of Bedford, Pound Ridge and North Salem in Westchester County. The District, … sought competition when procuring services from eight service providers, who received payments totaling $699,328. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/katonah-lewisboro-union-free-school-district-procurement-professionalBuffalo United Charter School - Financial Management (2018M-197)
… - pdf] Audit Objective Determine whether the Board ensured School funds are used in the most effective and economical … Key Findings The Board assigned nearly all revenue the School received to National Heritage Academies, Inc. (NHA), … responsible for the general management and control of the School’s finances. The Board did not have control over School …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/03/22/buffalo-united-charter-school-financial-management-2018m-197Port Washington Fire Department – Budgeting (2015M-209)
… is located in Nassau County and contracts with the Town of North Hempstead and the Villages of Baxter Estates, … Plandome Manor, Port Washington North and Sands Point to provide fire protection services. The Department, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/23/port-washington-fire-department-budgeting-2015m-209Columbia County – Procurement (2017M-249)
… period January 1, 2016 through July 17, 2017. Background Columbia County is governed by a Board consisting of 18 Town … Columbia County Procurement 2017M249 …
https://www.osc.ny.gov/local-government/audits/county/2018/02/02/columbia-county-procurement-2017m-249Ulster County Department of Social Services Preschool and Children and Family Services Units – Claims Processing (2017M-253)
… authorized, supported, audited and paid in accordance with contracts for the period January 1, 2016 through July … Payments to vendors generally were made in accordance with contracts and represented actual documented …
https://www.osc.ny.gov/local-government/audits/county/2018/01/26/ulster-county-department-social-services-preschool-and-children-and-familySempronius Fire Company – Financial Activities (2017M-231)
… Purpose of Audit The purpose of our audit was to assess whether the … Company is affiliated with the Three Town Fire District in Cayuga County and provides fire protection services for … is governed by a five-member Board. Operating expenses in 2016 totaled $40,849. Key Findings The Board did not …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/26/sempronius-fire-company-financial-activities-2017m-231Challenging a Determination – Article 14 Benefits
… denied or improperly calculated, you may request a hearing and redetermination to be held before a hearing officer. Your request must be in writing and filed with the Hearing Administration Bureau within four months of the …
https://www.osc.ny.gov/retirement/publications/1644/challenging-determinationFort Ann Central School District - Fund Balance Management (2018M-119)
… at the end of 2016-17 was almost $1.83 million or 15.25 percent of the ensuing year’s budgeted appropriations, exceeding the statutory limit by 11.25 percentage points. The budgets overestimated …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/05/fort-ann-central-school-district-fund-balance-management-2018m-119LaFayette Central School District - Fixed Assets (2018M-073)
… Objective Determine whether fixed assets were recorded and accounted for properly. Key Findings The District did not have a comprehensive policy for identifying and recording fixed … or not properly tagged. The District’s inventory records of technology assets were inconsistent. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/15/lafayette-central-school-district-fixed-assets-2018m-073Hudson Falls Central School District - Retiree Insurance Contributions (2018M-18)
Hudson Falls Central School District Retiree Insurance Contributions 2018M18
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/hudson-falls-central-school-district-retiree-insurance-contributionsCentral Valley School District - Separation Payments (2018M-153)
… for minor discrepancies, the payments were accurately paid in accordance with Board-approved contracts and agreements. … calculations was performed for all payments processed in the payroll system during the audit period, totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/14/central-valley-school-district-separation-payments-2018m-153State Agencies Bulletin No. 1479
… Purpose To notify agencies that the pensionable overtime earnings limit for Tier 6 Employee Retirement System (ERS) … Legislation established an annual, pensionable overtime earnings limit of $15,000 effective April 1, 2013. This … will update PayServ to reflect the pensionable overtime earnings limit for the 2016 fiscal year in accordance with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1479-tier-6-pensionable-overtime-earnings-limit-fiscal-year-2016-employees