Search
Windham-Ashland-Jewett Central School District - Claims Audit Process (2019M-242)
… Objective Determine if claims were adequately documented, for appropriate purposes and properly audited and approved … sufficient supporting documentation before approving them for payment. Conduct a thorough and deliberate audit of each … claim before authorizing payment to ensure it is accurate, for valid purposes and in compliance with required statutes …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/windham-ashland-jewett-central-school-district-claims-audit-process-2019mVillage of Windsor - Water Operations (2019M-210)
… customers for water usage and reconciled water produced to water billed. Key Findings Village officials do not periodically read all customer meters to ensure customers are accurately billed. The … customer-submitted water usages used by Village officials to bill customers did not always appear to be accurate. 85 …
https://www.osc.ny.gov/local-government/audits/village/2020/01/24/village-windsor-water-operations-2019m-210Town of Hounsfield - Claims Auditing (2019M-215)
… reviewed, totaling $783,400, the Supervisor paid $124,000 in claims (16 percent) that were either not presented to the … prior to Board audit. Ensure that Town personnel involved in the procurement process are aware of, and comply with, …
https://www.osc.ny.gov/local-government/audits/town/2020/01/24/town-hounsfield-claims-auditing-2019m-215DiNapoli, James and Garnett Announce Sentencing in Straw Donation Scheme
… State Comptroller DiNapoli . "Thanks to our partnership with Attorney General James and the New York City Department … support straw campaign donations. DOI was pleased to work with the state Attorney General and state Comptroller on this … in the Second Degree, a Class A misdemeanor in connection with the case. Gonzalez also pleaded guilty to felony counts …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-james-and-garnett-announce-sentencing-straw-donation-schemeVillage of Delhi - Disbursements (2019M-204)
… Key Recommendations Ensure an individual independent of payroll processing reviews payroll before payment. Create …
https://www.osc.ny.gov/local-government/audits/village/2020/01/31/village-delhi-disbursements-2019m-204SUNY Bulletin No. SU-294
… purpose of this bulletin is to provide agency instructions for processing the Recruitment and Retention Payments. … of America/Graduate Student Employees Union, provides for recruitment and retention payments. Each doctoral degree … non-resident alien earnings code – XRC, YRC, ZRC) for the recruitment payment or Earnings Code GRT (or the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-294-suny-recruitment-and-retention-payments-gsnu-employeesVillage of Greenwich - Water and Sewer Financial Operations (2019M-229)
… managed the billing, collecting, enforcing and accounting for water and sewer charges. Key Findings The Village lacked … accordance with the Board-adopted local laws. As a result, for the delinquent customer accounts we reviewed the Village … policies and procedures to provide adequate guidance for the billing, collecting and enforcing of water and sewer …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-greenwich-water-and-sewer-financial-operations-2019m-229Pawling Central School District - Budgeting Practices and Reserves (2020M-4)
… the District generated operating surpluses in three of those years, only a fraction was used to finance … through 2018-19 ranged from 7 percent to 12.15 percent of the ensuing year’s appropriations, exceeding the 4 percent statutory limit. Of the District’s six reserves, two were not used as intended …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/17/pawling-central-school-district-budgeting-practices-and-reserves-2020m-4Town of Hancock – Justice Court Operations (2021M-6)
… we tested were properly recorded and deposited intact and in a timely manner. However, monthly accountabilities were …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/05/21/town-hancock-justice-court-operations-2021m-6State Contract and Payment Actions in November
… In November, the Office of the State Comptroller approved 1,411 contracts for state agencies … for Native American student tuition. $1.8 million with New York State Independent Living Council Inc. for development …
https://www.osc.ny.gov/press/releases/2019/12/state-contract-and-payment-actions-novemberThe Academy Charter School - Credit Card Expeditures (2019M-80)
… credit card procedures. 119 purchases totaling $36,329 (of 641 credit card transactions tested, totaling $216,882) … $25,342, were not itemized to show the nature or purpose of the purchase. The Board approved 27 meal purchases, … Key Recommendations Ensure officials are aware of credit card procedures, and monitor and enforce …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/06/academy-charter-school-credit-card-expeditures-2019m-80North Colonie Central School District - Extra-Classroon Activity Funds (2019M-144)
… adequate accounting records. ECA clubs did not always have adequate supporting documentation for collections, … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate, corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/north-colonie-central-school-district-extra-classroon-activity-fundsSchroon Lake Central School District - Claims Auditing (2019M-97)
… non-check disbursements made during the audit period were not audited and approved before payment. Key Recommendations Print and sign checks after the claims have been audited and approved. Audit and approve claims … and have initiated, or indicated they planned to initiate, corrective action. … Determine whether claims …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/schroon-lake-central-school-district-claims-auditing-2019m-97Schodack Central School District - Extra-Classroom Activities (2019M-85)
… ECA records to ensure compliance with the Regulations. 62 of the 69 collections reviewed lacked adequate supporting …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/schodack-central-school-district-extra-classroom-activities-2019m-85CUNY Bulletin No. CU-665
… employees in Bargaining Unit T4 with Dues (Code 486) and automatically update as follows: Title Title Code Old …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-665-international-brotherhood-electrical-workers-ibew-local-3Village of Warsaw – Justice Court Operations (2021M-214)
… our findings and recommendations and indicated they plan to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/village/2022/05/06/village-warsaw-justice-court-operations-2021m-214XIII.5 Alternatives to the State Travel Card – XIII. Employee Expense Reimbursement
… Card program, Business Units must provide alternate means of paying travel expenses. Alternatives exist for paying … the vendor directly through the SFS AP module. Issuing a travel advance as outlined previously in Section 4 – Employee Travel Expense Reimbursement of this Chapter. Guide to Financial Operations REV. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii5-alternatives-state-travel-cardGenesee Community Charter School Non-Payroll Disbursements (2020M-34)
… were adequately supported, properly approved and for School-related purposes. Key Findings The Board did not … with nine providers paid $267,432; and did not monitor for contract compliance, which resulted in apparent … to verify that disbursements are adequately supported and for School purposes. Execute detailed written agreements with …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/07/24/genesee-community-charter-school-non-payroll-disbursements-2020m-34State Agencies Bulletin No. 1840
… not subject to employment or income taxes. If an employee does not submit tool purchase receipts and the payment (TOL) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1840-2020-csea-tool-allowance-paymentDepartment of Transportation Bulletin No. DOT-37
… Lump Sum Payment of $400 shall not receive Inconvenience Pay for the same period of the employee’s winter maintenance … Shift Lump Payment should be processed in Administration Pay Period 17L, paychecks dated 12/09/2020 Agency Actions To pay the 2020 Shift Lump Sum Payment to eligible employees, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-37-2020-shift-lump-sum-payment-winter-maintenance-season