Search
Reporting on Foreclosure of Real Property Funds – Kings County
… 1, 2010 through March 13, 2013. Background The Office of Court Administration is responsible for directing and … Brooklyn (Kings County) is in the 2nd District. The County Clerk's Office acts as the clerk of the respective county's … unable to negotiate a settlement, the plaintiff requests judicial intervention. If the foreclosure process continues, …
https://www.osc.ny.gov/state-agencies/audits/2013/12/12/reporting-foreclosure-real-property-funds-kings-countyHolland Patent Central School District – Fuel Inventory (2023M-141)
… report – pdf] Audit Objective Determine whether Holland Patent Central School District (District) officials … Determine whether Holland Patent Central School District District officials safeguarded …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/holland-patent-central-school-district-fuel-inventory-2023m-141Stafford Fire Department, Inc. - Financial Management (2023M-110)
… Board did not: Include revenue estimates in the budgets for 2021, 2022 and 2023. Develop realistic budgets, as … or capital plan to help guide budget development and save for capital asset and equipment purchases. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/08/stafford-fire-department-inc-financial-management-2023m-110Village of Islandia – Overtime (2023M-121)
… Marshal did not provide any documentation he claimed to have in support of his overtime pay. The Building Inspector … and Village officials did not monitor overtime and relied on the Fire Marshal and Building Inspector to only work … certain findings and recommendations, they indicated they have initiated or would initiate corrective action. Appendix …
https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-islandia-overtime-2023m-121Town of Colesville – Procurement (2023M-92)
… officials used a competitive process to procure goods and services. Key Findings Officials did not always use a competitive process when purchasing goods or services and some officials were unfamiliar with the Town’s … $170,575. Key Recommendations Comply with Board policies and statutes when procuring goods and services. Retain …
https://www.osc.ny.gov/local-government/audits/town/2023/11/22/town-colesville-procurement-2023m-92LGAC - Archive of Prior Meetings
… notices and agendas of meetings held by the New York Local Government Assistance Corporation …
https://www.osc.ny.gov/debt/lgac/archive-prior-meetingsScio Central School District – Capital Assets (2024M-45)
… of Schools (Superintendent) and former Business Administrator (Administrator), while familiar with the District’s asset … (Board) ensured that the Superintendent and former Administrator complied with the District’s policy, complete …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/03/scio-central-school-district-capital-assets-2024m-45State Agencies Bulletin No. 280
… days of Vacation Exchange. The Vacation Exchange payment is calculated based on the salary (including additional … salary factors) in effect on 10/1/01 provided the employee is active on the payroll (including employees who are on a … M/C Bargaining Unit on 10/1/01. If the eligible employee is inactive, on a leave without pay, or in a Bargaining Unit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/280-vacation-exchange-paymentBarker Central School District – Payroll (2023M-19)
… or overtime was approved and supported. Therefore, payroll errors went undetected and resulted in unnecessary and erroneous payroll payments. Seven employees were paid amounts that were … or District policy. Key Recommendations Adopt a written payroll policy governing the use of overtime and establish …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/30/barker-central-school-district-payroll-2023m-19Mandatory Service Credit Purchase Payments – Enhanced Reporting
… Service credit purchase (SCP) payments for mandatory member … (or insufficient) contributions were made. If the member is in a contributory plan, they must purchase this service credit to avoid a reduction in their retirement … A NYSLRS members mandatory service credit purchase is covered under Section 414h and is …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/mandatory-service-credit-purchase-paymentsPeekskill City School District - Network User Accounts (2021M-195)
… School District (District) officials adequately managed and monitored network user accounts. Key Findings District officials did not adequately manage and monitor network user accounts. In addition to sensitive … user accounts. These accounts consisted of 56 individual and 77 generic unneeded network user accounts, one of which …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/peekskill-city-school-district-network-user-accounts-2021m-195XV.4 Overview – XV. End of Year
… end of March, entered online and not approved by OSC will no longer be deleted. These vouchers will remain available … to lapse at the end of March should have a liability date no later than the lapse date. Lapsing vouchers with liability …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv4-overviewXII.6.O Paying Retainage – XII. Expenditures
… Unit should refer to the appropriate purchase order in two lines: one to liquidate the full amount of the payment as a … represent the retainage (negative amount). Processing both lines on the payment voucher establishes the retainage … copy from relevant purchase orders using the retainage lines to complete the total payment. The Business Unit must …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6o-paying-retainageNorthport - East Northport Union Free School District - Extra-Classroom Activity Fund (2021M-167)
… recorded, remitted, deposited, disbursed and reconciled. The District did not have proper procedures or a faculty … auditor. Collections totaling $5,767 were not recorded in the accounting records and were not deposited in the bank and collections of $845,258 were missing key …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/northport-east-northport-union-free-school-district-extra-classroomXI-A.3 Purchase Orders – XI-A. Purchasing
… required per contract terms) from any vendor that has a classification as a “procurement supplier” in the NYS vendor … fulfillment. For more information, please refer to Section 2 – Purchase Requisitions of this Chapter. For …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a3-purchase-ordersVillage of Islandia – Procurement (2021M-203)
… $161,278 from a Trustee’s incorporated gas station and auto repair business, which was a prohibited interest. Key …
https://www.osc.ny.gov/local-government/audits/village/2022/05/06/village-islandia-procurement-2021m-203VII.10.E Cash Advance Reimbursement – VII. State Revenues and Appropriated Loan Receivables
… AP Voucher charging the appropriate account code for the expenditure made. See Chapter IV, Section 1– Accounting Codes … query in the SFS. The path to access this public query: Reporting Tools > Query > Query Viewer When running the query … 'TO DATE’ – Ending date of agencies choice. Guide to Financial Operations REV. 04/07/2017 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10e-cash-advance-reimbursementTown of Pawling – Procurement (2021M-17)
… report - pdf ] Audit Objective Determine whether Town of Pawling (Town) officials used a competitive process to … obtained from eight service providers paid $342,770 of the 10 professional services tested. Competitively bid for … Determine whether Town of Pawling Town officials used a competitive process to …
https://www.osc.ny.gov/local-government/audits/town/2021/06/18/town-pawling-procurement-2021m-17CUNY Bulletin No. CU-692
… Carpenter. The agreement provides for an increase of hourly rates effective August 1, 2020. The revised Rate Chart … Flat Rate 582 CUNY SS/Med Deficiency 603 TIAA Before Tax Arrears 604 GARNSH TIAA After Tax Arrears Garnishments … adjustments (AJR and Retro (RXX)) are supplemental taxable income and will be included in the employee’s taxable gross …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-692-cuny-salary-retroactive-rate-increases-carpenters-and