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Warsaw Central School District – Out-of-District Tuition Billing (2021M-140)
… - pdf ] Audit Objective Determine if tuition billings for Warsaw Central School District (District) students … supported at the time the claims were audited and approved for payment. The claims auditor approved out-of-district … did not develop and adopt written policies and procedures for out-of-district tuition billings. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/warsaw-central-school-district-out-district-tuition-billing-2021m-140V.3.A General Ledger Business Unit (GLBU) – V. Chart of Accounts (COA) Governance
… BU) is generally defined for each entity that maintains and reports on its own transactional data. A business unit … configuration item that drives security, ledger set-up, and processing. SFS implemented multiple BUs to support the State as a whole, and each agency’s and defined entity’s book of record …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3a-general-ledger-business-unit-glbuCity of Mount Vernon – Budget Review (B21-6-3)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the City’s adopted … to ensure appropriations are sufficient. Determine how the excess retirement liability should be covered and …
https://www.osc.ny.gov/local-government/audits/city/2021/04/16/city-mount-vernon-budget-review-b21-6-3Westhampton Beach Union Free School District – Extra-Classroom Activity Funds (2021M-9)
… accurately completed bank deposit slips and activity logs. Of the collections we reviewed, $82,592 (95 percent) were not … by a duplicate press-numbered receipt. Twenty-one of the 24 ECA clubs did not maintain ledgers. Deposit slip …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/westhampton-beach-union-free-school-district-extra-classroom-activityTown of West Seneca – Purchasing (2015M-11)
… and approve claims prior to payment. Obtain written and oral quotes as required by the procurement policy. … The …
https://www.osc.ny.gov/local-government/audits/town/2015/07/17/town-west-seneca-purchasing-2015m-11Town of Worth – Financial Operations (2014M-323)
… of our audit was to review the Town’s financial operations for the period January 1, 2013 through May 31, 2014. … an elected five-member Town Board. Budgeted appropriations for 2014 totaled approximately $312,000. Key Findings The … financial duties. The Town purchased an engine for a highway department vehicle from the Highway …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-worth-financial-operations-2014m-323Accuracy of Reported Cost Savings
… of the Medicaid Inspector General's reported cost savings for calendar years 2008 through 2012. This audit covers the … program. There are no industry standards or guidelines for calculating cost savings values, so OMIG calculates cost … based on historical and current Medicaid claims data. For calendar years 2008 through 2012, OMIG reported cost …
https://www.osc.ny.gov/state-agencies/audits/2014/07/11/accuracy-reported-cost-savingsState Agencies Bulletin No. 2192
… is to notify agencies of an automatic dues increase for employees represented by CSEA local 1000. Affected … deductions for dues (code 201) as follows: Annual Salary Deduction Amount Under $5,000 $7.60 $5,000 - $9,999 … - $59,999 $33.15 $60,000 and above $33.97 Note: The annual salary amounts above exclude additional salary factors. Dues …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2192-civil-service-employees-association-csea-local-1000-dues-increaseState Agencies Bulletin No. 2187
… of this bulletin is to notify agencies of the 2024 maximum salary limit for ORP and VDC plan members. Affected Employees: Tier 1 … Actions: OSC will update PayServ to reflect the Maximum Salary Limit for calendar year 2024. PayServ will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2187-maximum-salary-limit-members-optional-retirement-plan-orp-and-voluntaryFillmore Central School District – Credit Cards and Purchase Cards (2023M-115)
… inappropriate card use, including: Approximately $38,000 in charges were not properly approved prior to the card being used. Approximately $12,000 in charges did not have adequate support to show what was …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/fillmore-central-school-district-credit-cards-and-purchase-cards-2023mSUNY Bulletin No. SU-355
… purpose of this bulletin is to provide agency instructions for processing the 2024 SUNY M/C three percent (3.00%) Salary Increase. Affected Employees: Employees designated … Questions: Questions regarding eligibility for the salary increases may be directed to the SUNY System Administration. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-355-2024-salary-increase-state-university-new-york-sunyShenendehowa Central School District – Longevity Payments (2023M-165)
… not accurately calculate longevity payments for 26 of the 32 (81 percent) employees that we reviewed. As a result, 26 …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/shenendehowa-central-school-district-longevity-payments-2023m-165St. Lawrence-Lewis Board of Cooperative Educational Services – Capital Assets (2023M-99)
… Objective Determine whether the St. Lawrence-Lewis Board of Cooperative Educational Services (BOCES) officials … was erased before assets with hard drives were disposed of. Sixty-nine out of 140 recorded IT assets could not be located. These assets …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/01/st-lawrence-lewis-board-cooperative-educational-services-capital-assets-2023m-99Opinion 88-43
… (reimbursement of sheriff's personnel account for General Municipal Law, §207-c salary payments) COUNTY SHERIFF -- Disability (reimbursement … self-insurance fund for General Municipal Law, §207-c salary payments) COUNTIES -- Fund Transfers (reimbursement of …
https://www.osc.ny.gov/legal-opinions/opinion-88-43Opinion 88-6
… and a local bank constitutes a local retirement system for purposes of section 113(a) of the Retirement and Social … fixed and certain and not dependent on variables, such as salary increases, years in service or mortality rate. In addition, …
https://www.osc.ny.gov/legal-opinions/opinion-88-6Get Information about 1099s
… For any questions regarding your 1099-S, 1099-INT or … SSN, or the information in the “Account” box on your 1099 for us to be able to identify your return. … For any …
https://www.osc.ny.gov/state-vendors/portal/get-information-about-1099sAmortization Schedules and Payoffs – Contribution Stabilization Program
… participate in the CSP, you can view the payment schedules of any outstanding amortizations, the original amount … retirement system (ERS or PFRS). Click the “Amortization Schedule Review” link on the Billing Dashboard. You will be … amortization. You can use our help desk form and select “Employer Billing” from the dropdown. The CSP is only one type …
https://www.osc.ny.gov/retirement/employers/csp/amortization-schedules-and-payoffsCUNY Bulletin No. CU-751
… is to notify agencies of an automatic union dues increase for employees represented by IBEW, Local 3. Affected … Office of Labor Relations, authorizes these dues increases. Effective Dates: Changes will be effective in … is to notify agencies of an automatic union dues increase for employees represented by IBEW Local 3 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-751-international-brotherhood-electrical-workers-ibew-local-3Town of Allegany – Financial Management (2015M-103)
… Purpose of Audit The purpose of our audit was to evaluate the Board’s financial management … 1, 2009 through February 2, 2015. Background The Town of Allegany is located in Cattaraugus County and has a …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-allegany-financial-management-2015m-103Town of Caledonia – Financial Management (2013M-363)
… of our audit was to review the Town’s management practices for the period January 1, 2012 through October 16, 2013. … Findings The Board did not develop policies and procedures for budget preparation and monitoring and, as a result, … repeatedly adopted budgets with inaccurate estimates for revenues, expenditures and appropriated fund balance. The …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-caledonia-financial-management-2013m-363