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Town of Berkshire – Procurement and Conflict of Interest (2023M-84)
… New York State Office of General Services (OGS) contract to purchase diesel fuel. The Highway Superintendent … during our audit period. Key Recommendations Adhere to New York State General Municipal Law (GML) and the Town’s … follow the requirements of GML Article 18 as they relate to conflicts of interest. Town officials agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-berkshire-procurement-and-conflict-interest-2023m-84West Genesee Central School District - Capital Assets (2023M-128)
… tested, and did not conduct periodic physical inventories to help ensure the records were accurate and complete and the … basis thereafter. As a result, officials may be unable to identify lost or stolen items. Of the 337 assets totaling … of, 156 either were indicated as disposed of prior to or without Board approval. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/west-genesee-central-school-district-capital-assets-2023m-128Dolgeville Central School District – Fuel Monitoring (2023M-175)
… of fuel are unaccounted for. Maintain fuel use logs to determine whether gasoline purchases made with District … inventory records, perform periodic reconciliations to the fuel in the tank and investigate and resolve any … fuel deliveries. Review diesel and gasoline fuel usage to help ensure fuel usage is reasonable. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/dolgeville-central-school-district-fuel-monitoring-2023m-175State Comptroller DiNapoli Releases State Audits and Examinations
… Program (NYSHIP): United HealthCare: Overpayments for Services Provided by Long Island Bone and Joint LLP … members' required out-of-pocket cost-sharing obligations for services provided. The Empire Plan is the primary health benefits plan for NYSHIP. The New York State Department of Civil Service …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-state-audits-and-examinationsMaximum Number of Reportable Days – Enhanced Reporting
… be credited with a maximum of five working days per week. For monthly reports consisting of four weekly payments, you … a maximum of 22 days per month when the month has 31 days. For all other months, the maximum amount reportable is 21 days. Rev. 2/23 … The maximum number of working days for employees vary based on the type of pay cycle …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/maximum-number-reportable-daysXI.11.E Retainage – XI. Procurement and Contract Management
… is no retainage remaining on any purchase order associated to the contract (see Section 12.D - Closing Contracts of this Chapter), agencies are encouraged to establish business processes to ensure that retainages are processed appropriately and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11e-retainageGilbertsville-Mount Upton Central School District – Fixed Assets (2021M-139)
… (District) officials properly monitored and accounted for fixed assets. Key Findings District officials did not properly monitor and account for 70 percent of the 60 fixed assets we examined, including … District officials properly monitored and accounted for fixed assets …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/22/gilbertsville-mount-upton-central-school-district-fixed-assets-2021m-139Longwood Central School District – Overtime (2021M-126)
… Board of Education (Board) did not adopt written policies to ensure that all overtime hours worked were pre-approved, … in writing. Officials did not maintain documentation to justify compensatory (comp) time earned. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/longwood-central-school-district-overtime-2021m-126Highland Central School District – Non-Instructional Overtime (2021M-8)
… for overtime work, including approval of overtime, to ensure that only necessary overtime charges are being … agreed with our recommendations and indicated they plan to initiate corrective action. … Determine whether Highland …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/04/highland-central-school-district-non-instructional-overtime-2021m-8Hyde Park Central School District - Fixed Assets (2019M-103)
… that fixed assets were properly recorded, accounted for and disposed of. Key Findings The District does not have a comprehensive policy for identifying and recording fixed assets. District … duties. Fixed assets were not tagged as District property for seven items valued at $42,669, out of 30 assets that we …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/hyde-park-central-school-district-fixed-assets-2019m-103Camden Central School District - Claims Audit Process (2019M-124)
… 91 claims totaling $1.3 million (7 percent) paid during the audit period and found they were generally supported by … totaling $945,478 before payment. Report the results of the claims auditing process directly to the Board. Key … are paid. Ensure the claims auditor reports to the Board of Education. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/camden-central-school-district-claims-audit-process-2019m-124Evans-Brant Central School District - Information Technology (2019M-121)
… (IT) assets are properly safeguarded, secured and accessed for appropriate District purposes. Key Findings District … officials did not provide IT security awareness training for individuals who used District IT assets. Personal … IT assets are properly safeguarded secured and accessed for appropriate District purposes …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/04/evans-brant-central-school-district-information-technology-2019m-121Hamburg Central School District - Information Technology (2019M-10)
… (IT) assets are properly safeguarded, secured and accessed for appropriate District purposes. Key Findings District … did not provide IT cybersecurity awareness training for individuals who used District IT assets. Personal … IT assets are properly safeguarded secured and accessed for appropriate District purposes …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/hamburg-central-school-district-information-technology-2019m-10SUNY Bulletin No. SU-286
… Downstate Location Stipend. Affected Employees Employees in the State University Graduate Student Negotiating Unit … Downstate Location Fund based on the number of employees in BU28 to be paid in Administration 17L. Employees who are … taxable gross and will be reported on the employee’s Form W-2. Payroll Register and Employee’s Paycheck/Advice The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-286-suny-downstate-location-stipend-gsnu-employees-representedABLE Residency
… - Eliminates the New York State residency requirement for designated beneficiaries in the New York ABLE program. … … Eliminates the New York State residency requirement for designated beneficiaries in the New York ABLE program …
https://www.osc.ny.gov/legislation/able-residencySUNY Bulletin No. SU-293
… purpose of this bulletin is to provide agency instructions for processing the Downstate Location Stipend. Affected … of America/Graduate Student Employees Union, provides for a location adjustment to employees whose work site is New … Earnings Description Location Stipend (or the description for the appropriate non-resident alien earnings code) and the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-293-suny-downstate-location-stipend-gsnu-employees-representedNiagara Wheatfield Central School District - Niagara Power Coalition and Native American Revenues (2019M-227)
… service fund although the funds had not been designated to pay debt. District officials improperly restricted funds … the debt reserve and, if appropriate, transfer these funds to a special revenue fund. Consult with legal counsel on the … and indicated that they have initiated, or planned to initiate, corrective action. … Determine whether District …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/niagara-wheatfield-central-school-district-niagara-power-coalition-andDiNapoli: NYC DOE Faces Significant Challenges in Closing COVID Achievement Gap
… $6.96 billion in education-related emergency federal funds between 2020 and 2024, $721 million in CARES Act …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-nyc-doe-faces-significant-challenges-closing-covid-achievement-gapState Agencies Bulletin No. 127
… Purpose To inform agencies of two new deduction codes for employees in the Public Employees Federation (PEF) … Bargaining Unit 05 Effective Dates Checks dated 12/16/1999 for Institution payroll Checks dated 12/22/1999 for Administration payroll Background Information Two new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/127-new-voluntary-insurance-codes-pefSUNY Bulletin No. SU-335
… Downstate Location Stipend. Affected Employees Employees in the State University Graduate Student Negotiating Unit … Downstate Location Fund based on the number of employees in BU28 to be paid in Administration 17L and Administration … taxable gross and will be reported on the employee’s Form W-2. Payroll Register and Employee’s Paycheck/Advice The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-335-suny-downstate-location-stipend-gsnu-employees-represented