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Cost-Saving Ideas: School District Auditing – External Auditor
… or BOCES has fewer than eight teachers. Use the request for proposal (RFP) to hire the external auditor on a … don’t require, audit rotation.) Who qualifies Candidates for the position must: be a Certified Public Accountant (CPA) … conflict of interest ) Resources "External Audit Guidance for School Districts [pdf]," - Office of the State …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-external-auditorOversight of School Fire Safety Compliance (Follow-Up)
… for the fire safety program for schools located outside New York City. Our initial audit report, which was …
https://www.osc.ny.gov/state-agencies/audits/2017/11/28/oversight-school-fire-safety-compliance-followMonroe County – Golf Course Contract Management (2014M-111)
… shore of Lake Ontario, comprises 19 towns, 10 villages and the City of Rochester and has a population of approximately 744,000. The County Executive and the 29-member County Legislature govern County …
https://www.osc.ny.gov/local-government/audits/county/2014/08/11/monroe-county-golf-course-contract-management-2014m-111Town of Ontario - Information Technology, Financial Management and Procurement (2017M-137)
… professional services or the submission of documentation with claims to support competition was sought. Key … monitored and updated on an ongoing basis. Adopt budgets with realistic estimates of revenues, expenditures and the … the required submission of quotes and other documentation with claims and a method for ensuring Town purchases are …
https://www.osc.ny.gov/local-government/audits/town/2018/07/06/town-ontario-information-technology-financial-management-and-procurement-2017m-137Kendall Central School District – Capital Project (2017M-194)
… Purpose of Audit The purpose of our audit was to assess the District’s use of capital project resources for the period July 1, 2012 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/05/kendall-central-school-district-capital-project-2017m-194Contributing Toward Your Retirement – Basic Plan with Increased-Take-Home-Pay (ITHP)
… your employer provides). Since you are contributing less of your own money to the Retirement System, the annuity portion of your retirement benefit will be smaller. However, when you … a Tier 5 member, you are required to contribute 3 percent of your reportable earnings toward your retirement benefits, …
https://www.osc.ny.gov/retirement/publications/1511/contributing-toward-your-retirementTown of Burke – Fiscal Oversight (2016M-277)
… the Board’s oversight of selected financial operations for the period January 1, 2015 through June 30, 2016. Background The Town of Burke is located in Franklin County and has a population of approximately … an elected five-member Town Board. Budgeted appropriations for 2016 total approximately $866,000. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2016/11/10/town-burke-fiscal-oversight-2016m-277Lehman College – Controls Over Bank Accounts (Follow-Up)
… of implementation of the four recommendations included in our initial report, Lehman College: Controls Over Bank … issued April 21, 2016, found two accounts that were not on CUNY Central’s list that Lehman opened prior to the … issuance of the follow-up review to provide information on any actions that are planned to address the unresolved …
https://www.osc.ny.gov/state-agencies/audits/2017/12/21/lehman-college-controls-over-bank-accounts-followEffectiveness of the Information Technology Transformation (Follow-Up)
… which was issued on August 24, 2016 covering the period of January 22, 2015 to March 20, 2016, determined whether the …
https://www.osc.ny.gov/state-agencies/audits/2017/12/13/effectiveness-information-technology-transformation-followMiddle Island Fire District – Budgeting Practices (2013M-93)
… audit was to examine the District’s budgeting practices for the period January 1, 2011, to November 30, 2012. … Background The Middle Island Fire District is located in the Town of Brookhaven in Suffolk County. The District is … Fire Commissioners. The District’s budgeted expenditures for 2012 were $3,417,000. Key Findings During the four-year …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/middle-island-fire-district-budgeting-practices-2013m-93Generic PINs
… 10 unique personal identification numbers (PINs) for the regional and central offices. Last year, DEC made … or DEC Policies, and DEC does not have sufficient controls in place to ensure all fuel purchases are appropriate. DEC … allow employees to share one PIN that DEC assigned in each of its regions throughout the State. Additionally, …
https://www.osc.ny.gov/state-agencies/audits/2018/03/05/generic-pinsUnified Court System Bulletin No. UCS-147
… Purpose To explain OSC’s automatic processing of the SOS increase. Affected Employees Eligible employees in … Negotiating Units SY, DR, F8 and 87 Background Chapter 276 of the Laws of 2008 and 2007-2011 bargaining agreements authorize the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-147-senior-officer-series-sos-differential-increase-eligibleContinuity of Operations Planning (Follow-Up)
… extent of implementation of the two recommendations made in our initial audit report, Division of Homeland Security and Emergency Services: Continuity of Operations Planning … for coordinating emergency management planning efforts in New York State. The Division encourages and supports State …
https://www.osc.ny.gov/state-agencies/audits/2019/09/11/continuity-operations-planning-followTown of Chateaugay - Real Property Tax Exemption Administration (2018M-200)
… select real property tax exemptions. Key Findings Of the 224 granted exemptions that we reviewed totaling approximately $6.2 million of assessed value, 136 exemptions (61 percent), valued at … $3.8 million in assessed value, lacked one or more pieces of supporting documentation to verify their eligibility …
https://www.osc.ny.gov/local-government/audits/town/2019/05/17/town-chateaugay-real-property-tax-exemption-administration-2018m-200SUNY Bulletin No. SU-177
… on the portion of employer paid Social Security taxes for qualified employees during employment between 3/19/10 and … 12/31/10. (Please refer to Payroll Bulletin Number SU-174 for additional information) The HIRE Act expires on 12/31/10; … have the FICA status option of “ER FICA Exmpt” available in PayServ, as the code will be inactivated. Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-177-expiration-hire-actCUNY Bulletin No. CU-421
… the HIRE Act Effective Date(s) Institution paychecks dated January 13, 2011 Background The HIRE Act (Hiring Incentives … FICA Exmpt”. The effective date of the change will be 12/9/2010. The Action/Action Reason code used will be DTA/CFI. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-421-expiration-hire-actNew York City School-Based Health Centers – Security and Controls Over Medications and Related Supplies (Follow-Up)
… SBHCs did not maintain proper inventory control over student-supplied medications, they did not record student medication transactions (e.g., medications received from or returned to the parent/guardian or student), nor did they document their contact with …
https://www.osc.ny.gov/state-agencies/audits/2017/03/23/new-york-city-school-based-health-centers-security-and-controls-over-medications-andState Agencies Bulletin No. 1353
… of the processing of the taxable fringe benefit CLEFR for 2014. Legal Reference Pursuant to Internal Revenue Code … income. Affected Employees Employees who participated in the PEF or CSEA Certification, Licensure and Exam Fee … Time Entry using the earn code CFR . This amount is used for reporting and tax withholding purposes only and does not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1353-certification-licensure-and-exam-fee-reimbursement-clefr-2014CUNY Bulletin No. CU-302
… gross wages after the issuance of the final paycheck in a calendar year. Currently, the biweekly amount to be recovered … this bulletin may be directed to the University Manager of Payroll Systems and Operations at CUNY Central Office. … This …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-302-change-deduction-calculation-routine-deduction-code-582Village of Ocean Beach – Credit Card Usage (2022M-206)
… is intact, before approving claims for payment. Seek reimbursement for any charges that are not Village-related. …
https://www.osc.ny.gov/local-government/audits/village/2023/06/30/village-ocean-beach-credit-card-usage-2022m-206