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Analytical Reviews – Improving the Effectiveness of Your Claims Auditing Process
… may have been inappropriately incurred. Periodic reviews of vendor payment summary records or reports can alert you to changes in expenditure trends and areas for possible … an indication that it is more cost-effective to purchase new equipment instead of repairing aging equipment. Items …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/analytical-reviewsTown of Bennington – Town Clerk (2013M-319)
… 17, 2013. Background The Town of Bennington is located in Wyoming County and had a population of 3,539 as of the … Key Findings There was a cash deficiency of $1,785 in Clerk fees as of September 3, 2013. The Clerk did not … was available. The Clerk did not record all receipts in the cash receipts journal and did not deposit amounts …
https://www.osc.ny.gov/local-government/audits/town/2014/10/21/town-bennington-town-clerk-2013m-319Royalton-Hartland Central School District – Financial Condition (2015M-275)
… audit was to examine the District’s financial condition and budgeting practices for the period July 1, 2012 through … District is located in the Towns of Royalton, Hartland and Lockport in Niagara County, the Town of Alabama in … use the excess unrestricted fund balance in a manner that benefits taxpayers. Develop a written policy indicating how …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/royalton-hartland-central-school-district-financial-condition-2015m-275Kew Gardens SEP, Inc. – Compliance With the Reimbursable Cost Manual
… 30, 2013, Kew Gardens reported approximately $9.8 million in reimbursable costs for the audited SEIT program. Key … fiscal years ended June 30, 2013, we identified $295,997 in reported costs that did not comply with the requirements in the Manual and recommend such costs be disallowed. The …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/kew-gardens-sep-inc-compliance-reimbursable-cost-manualPayroll Improvement Project Bulletin No. PIP-010
… plans will be maintained separately in v 9.2. Refer to Payroll Bulletin PIP-014, ORP/VDC Arrears Deductions for … questions related to this bulletin may be directed to the Payroll Improvement Project mailbox. Please include “Bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-010-changes-pension-plans-payserv-92Division of Housing and Community Renewal Bulletin No. DH-82
… Purpose To inform the Division of Housing and Community Renewal of … criteria. Note: Increment Code 1000 was created to indicate job rate credit minimum of 10 years (October 2004 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-82-october-2016-district-council-37-dc-37-rent-regulationDivision of Housing and Community Renewal Bulletin No. DH-87
… Purpose To inform the Division of Housing and Community Renewal of … eligibility criteria Note: Increment Code 1000 was created to indicate job rate credit minimum of 10 years (October 2004 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-87-october-2017-district-council-37-dc-37-rent-regulationState Agencies Bulletin No. 2179
… calculation of overtime earned on or after the date of the appointment. Therefore, agencies must insert a row on the … Date: Last date in an eligible position (date prior to appointment) OT Eff Date: Same as original OT Eff Date Annual …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2179-expanded-eligibility-criteria-regarding-combined-service-civil-serviceAudit of the Tuition Reimbursement Account for the Five Fiscal Years Ended March 31, 2018
… Schools Vocational Supervision Account (SA) to support Bureau of Proprietary School Supervision (Bureau) operations. The Bureau monitors licensed private schools and registered …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/audit-tuition-reimbursement-account-five-fiscal-years-ended-march-31-2018Yorkshire-Pioneer Central School District – Financial Management (2015M-352)
… Freedom, Machias and Yorkshire in Cattaraugus County; Holland and Sardinia in Erie County; and Centerville in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/yorkshire-pioneer-central-school-district-financial-management-2015m-352Letchworth Central School District – Financial Management (2013M-332)
… Review reserves and transfer excess balances in compliance with statutory requirements. Develop a plan for the use of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/31/letchworth-central-school-district-financial-management-2013m-332Town of Leicester – Financial Management (2025M-2)
… to unrealistically estimate revenues and appropriations in the adopted budgets. The Board did not correct the deficiencies noted in our prior audit ( Budgeting and Financial Oversight … reserve policies and did not properly establish reserves. In addition, the Board did not ensure it received up-to-date, …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-leicester-financial-management-2025m-2Unified Court System Bulletin No. UCS-119
… of the Laws of 2004 that implements agreements between the State of New York and various negotiating units in the … Negotiating Unit G9 Employees must be in an eligible title on May 31, 2007 and Active on the payroll (including paid Leave of Absence), on Workers’ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-119-june-2007-ucs-uniform-allowance-and-uniform-blazer-allowanceUnified Court System Bulletin No. UCS-106
… an eligible title on November 30, 2006 and Active on the payroll (including paid Leave of Absence), on Workers’ … an eligible title on December 31, 2006 and Active on the payroll (including paid Leave of Absence), on Workers’ … payment upon return from leave, provided the return to the payroll is prior to May 31, 2007. Eligible employees on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-106-december-2006-ucs-uniform-allowance-and-uniform-blazerUnified Court System Bulletin No. UCS-128
… Purpose To explain OSC’s automatic Uniform Allowance and Uniform Blazer … titles and payment amounts. Eligible full-time employees who are on Sick Leave at 50 percent pay on the eligibility … the following data: DeptID EmplID Empl Record Name (Alpha order) Earn Code Grade BU Percentage Amount Number of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-128-december-2007-ucs-uniform-allowance-and-uniform-blazerUnified Court System Bulletin No. UCS-135
… be in an eligible title on May 31, 2008 and Active on the payroll (including paid Leave of Absence), on Workers’ … be in an eligible title on June 30, 2008 and Active on the payroll (including paid Leave of Absence), on Workers’ … payment upon return from leave, provided the return to the payroll is prior to November 30, 2008. Eligible employees on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-135-june-2008-ucs-uniform-allowance-and-uniform-blazer-allowanceOpinion 90-48
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … would adversely affect a bidder's ability to carry on his business, the bidder has a cognizable due … of the contract in question after competitive bidding, we do not believe it would be appropriate for this Office to …
https://www.osc.ny.gov/legal-opinions/opinion-90-48NYSARC, Inc.– NYC Chapter: Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by NYSARC, Inc. – NYC Chapter (NYSARC), also known as AHRC NYC, on its … the amounts received by other classes or groups of NYSARC employees; $55,387 in excess executive compensation; $48,986 in overallocated compensation costs for 18 shared employees; and $30,625 in non-program compensation costs for …
https://www.osc.ny.gov/state-agencies/audits/2018/11/21/nysarc-inc-nyc-chapter-compliance-reimbursable-cost-manualComptroller DiNapoli Releases State Audits
… business purposes. However, about $39,000 of the account expenditures took place without evidence of required … School had poor controls over its general school fund bank account. In addition, auditors concluded that the school …
https://www.osc.ny.gov/press/releases/2014/02/comptroller-dinapoli-releases-state-auditsDiNapoli: Audit of State Agencies Recommends Better Tracking of Food Purchases From Local Farmers
… Markets (Ag&Mkts) and the Office of General Services (OGS) are now directing all state agencies to submit better reporting of their purchases of New York … farmers and food producers could see increased business from the state." To assist agencies in increasing their …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-audit-state-agencies-recommends-better-tracking-food-purchases-local-farmers