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Fabius-Pompey Central School District – Claims Auditing (2022M-83)
… District (District) claims were adequately documented, for appropriate purposes and were properly audited and … million and found that they were adequately documented and for appropriate purposes. However, the District needs to … Only pay claims that have been approved and certified for payment by the claims auditor. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/fabius-pompey-central-school-district-claims-auditing-2022m-83Genesee Valley Board of Cooperative Educational Services – Purchase Cards (2022M-27)
… charges were properly approved, adequately supported and for valid purposes. Key Finding While the 198 BOCES purchase … card charges we reviewed were adequately supported and for valid purposes, only one was properly approved. The … charges were properly approved adequately supported and for valid purposes …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/08/genesee-valley-board-cooperative-educational-services-purchase-cards-2022m-27State Police Bulletin No. SP-230
… is to notify agencies of an automatic dues increase for employees represented by NYSPIA, in Bargaining Unit 62. … is to notify agencies of an automatic dues increase for employees represented by NYSPIA in Bargaining Unit 62 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-230-new-york-state-police-investigators-association-nyspia-dues-increaseEmpire BlueCross BlueShield Special Items Made to Englewood Hospital and Medical Center from January 1, 2011 through March 31, 2011
… agreement between Empire and Englewood. Background The New York State Health Insurance Program (NYSHIP) provides health …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/empire-bluecross-blueshield-special-items-made-englewood-hospital-and-medical-centerState Agencies Bulletin No. 2026
… when an employee’s gross salary is insufficient to cover all their deductions. OSC Payroll has made updates to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2026-new-deduction-priority-supplemental-retirement-annuity-sra-and-taxXII.6.C Paying Prompt Contract Interest – XII. Expenditures
… OVERVIEW AND POLICIES This section explains the process for paying interest pursuant to the Prompt Contract Law once … owes interest, please see Chapter XI, Section 4.A - Not-for-Profit Prompt Contracting of this Guide. In the event … refer to the Department of Taxation and Finance’s website for the most current interest rate. Process and Document …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6c-paying-prompt-contract-interestXII.9.H Audit Recoveries – XII. Expenditures
… agrees to a repayment plan with the contractor, depending on the circumstances, the Business Unit may have a variety of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9h-audit-recoveriesTown of Schroeppel – Cash Disbursements (2014M-296)
… did not audit, or contract with an independent public accountant to audit, the Comptroller’s accounting records. … the Comptroller’s records or have an independent public accountant do so. … The purpose of our audit was to examine …
https://www.osc.ny.gov/local-government/audits/town/2015/01/09/town-schroeppel-cash-disbursements-2014m-296Town of Saugerties – Justice Court Operations (2015M-47)
… internal controls over the Court’s financial activity for the period January 1, 2013 through November 3, 2014. … internal controls over the Courts financial activity for the period January 1 2013 through November 3 2014 …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/12/town-saugerties-justice-court-operations-2015m-47Town of Virgil – Board Oversight (2015M-40)
… to assess the Town’s internal controls and Board oversight for the period January 1, 2013 through November 3, 2014. … an elected five-member Town Board. Budgeted appropriations for 2014 totaled approximately $1.8 million. Key Findings The … is a complete list of unpaid bills. Establish policies for accountability over fuel purchases and use. … The purpose …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-virgil-board-oversight-2015m-40Town of Wilson –Purchasing (2014M-077)
… to evaluate the Town’s internal controls over purchasing for the period January 1, 2012 through February 11, 2014. … it properly reflects the Board’s current expectations for procurement activity. When auditing claims, the Board did … the appropriate number of verbal or written quotes for purchases, or verify that that the prices charged to the …
https://www.osc.ny.gov/local-government/audits/town/2014/07/25/town-wilson-purchasing-2014m-077Niagara Falls City School District - Out-of-District Tuition Billing (2020M-73)
… - pdf ] Audit Objective Determine if tuition billings for the Niagara Falls City School District (District) … and properly supported. Key Findings Tuition billings for District students enrolled in out-of-district programs … supported. District officials overpaid two charter schools for 36 special education students by approximately $71,000 …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/21/niagara-falls-city-school-district-out-district-tuition-billing-2020m-73State Agencies Bulletin No. 1847
… Purpose The purpose of this bulletin is to provide information and instructions regarding the … PEF/New York State Agreement, teachers who have elected to be paid over the school year will be paid based on the … teachers (CAL and 21P) receive the appropriate earnings when reporting lost time, extra time, or a salary lump sum …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1847-restoration-contract-pay-and-additional-pay-21p-institution-teachersTown of Rush – Board Oversight (2014M-193)
… to examine the Board’s oversight of financial operations for the period January 1, 2012 through April 30, 2014. … and four council members. Budgeted appropriations for 2014 total approximately $2.6 million. Key Findings The … of all Town officers who received and disbursed cash for fiscal years 2012 and 2013. Key Recommendations Conduct a …
https://www.osc.ny.gov/local-government/audits/town/2014/10/10/town-rush-board-oversight-2014m-193Town of Jefferson – Selected Financial Operations (2014M-332)
… July 15, 2014. Background The Town of Jefferson is located in Schoharie County and had a population as of the 2010 … the new Supervisor therefore hired a bookkeeping company in February 2014 to maintain the Town’s financial records. …
https://www.osc.ny.gov/local-government/audits/town/2015/03/13/town-jefferson-selected-financial-operations-2014m-332Town of Perrysburg – Supervisor’s Fiscal Responsibilities (2014M-169)
… of our audit was to evaluate the Supervisor’s financial records and reports for the period January 1, 2013 through … Board did not perform an annual audit of the Supervisor’s records and reports, as required by law. Key Recommendations … his financial duties and ensure that his accounting records are accurately maintained in a timely manner. The …
https://www.osc.ny.gov/local-government/audits/town/2014/10/10/town-perrysburg-supervisors-fiscal-responsibilities-2014m-169Town of Murray – Capital Projects (2014M-086)
… of our audit was to review the Supervisor’s financial records and reports for the period January 1, 2008 through … the work of the accounting firm to ensure that accounting records are complete and accurate. Ensure that debt proceeds … of our audit was to review the Supervisors financial records and reports for the period January 1 2008 through …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-murray-capital-projects-2014m-086Town of Milford – Justice Court Operations (2014M-279)
… open because they had not been properly reported to the State Department of Motor Vehicles (DMV). The Justices did … Board did not always complete an audit of each Justice’s records in a timely manner. Key Recommendations Periodically … Perform a thorough and timely audit of the Justices’ records annually. … The purpose of our audit was to review …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/12/19/town-milford-justice-court-operations-2014m-279Town of Amsterdam – Supervisor’s Records and Reports (2013M-8)
… the Town’s funds are co-mingled into one checking account, bank reconciliations are prepared by the bookkeeper to … a timely manner. Ensure that complete and accurate monthly bank reconciliations are performed for each individual fund. …
https://www.osc.ny.gov/local-government/audits/town/2013/04/05/town-amsterdam-supervisors-records-and-reports-2013m-8Town of Clifton – Financial Management (2014M-217)
… of the bookkeeper to ensure that the Town’s financial records were reliable and maintained in a timely manner. The … complete a sufficient audit of the Supervisor’s books and records. The Board has not adopted comprehensive multiyear … has the necessary training to maintain the Town’s records and reports and oversee the bookkeeper’s work. …
https://www.osc.ny.gov/local-government/audits/town/2014/10/17/town-clifton-financial-management-2014m-217