Search
XII.4.D Certification of Internal Controls over the Payment Process – XII. Expenditures
… the internal controls over the payment process as a basis for that certification. To the extent feasible, separation of … and expense reports to the Office of the State Comptroller for audit. To designate an individual other than the agency … Please see the Voucher Authorizers section below for additional information on this requirement. Process and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4d-certification-internal-controls-over-payment-processState Police Bulletin No. SP-216
… of OSC’s automatic processing and provide instructions for payments not processed automatically. Affected Employees … Police Investigators Association (NYSPIA) and provides for increases to certain payments effective April 1, 2021 for … after processing of the automatic increases: NHRP703 Mass Salary Additional Pay Report This report identifies all …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-216-april-2021-increases-location-pay-supplemental-location-pay-expandedSecurity Delivery Instructions
… authorization to deliver as requested or provide alternate instructions. If authorization to deliver a physical … remain in the account. Contact [email protected] for instructions to deliver securities that have become active … all questions pertaining to securities registration and instructions to [email protected] and …
https://www.osc.ny.gov/unclaimed-funds/reporters/security-delivery-instructionsAllegany County – Court and Trust Funds (2014M-74)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2010 through January 1, 2014. … established appropriate controls to safeguard and account for court and trust funds for the period January 1 2010 …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/allegany-county-court-and-trust-funds-2014m-74XIV.4.A Agency Bank Accounts Overview – XIV. Special Procedures
… account may need to be opened and maintained by an agency for revenue collections, cash advances, or other authorized … Operations Cash Management Unit (BSAO CMU) will arrange for payment of banking services and collateralization of … the program needs of each department as well as provide for the maximum utilization of the state's cash. It is also …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4a-agency-bank-accounts-overviewSouth Byron Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-155)
… and reported and that Company moneys are safeguarded for the period January 1, 2012, to March 31, 2013. Background … Board of Directors. The Company’s budget totaled $109,400 for the 2013 fiscal year. Key Finding The Company has … recorded and that Company moneys are safeguarded, except for controls over the use of credit cards. The Company does …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/south-byron-volunteer-fire-company-inc-internal-controls-over-financialNanticoke Volunteer Fire Department – Misappropriation of Funds (2015M-3)
… the Fire Chief and a former Board member using Department funds. The Board and membership did not review bank statement … … Nanticoke Volunteer Fire Department Misappropriation of Funds 2015M3 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/03/25/nanticoke-volunteer-fire-department-misappropriation-fundsPembroke Central School District – Extra-Classroom Activity Funds (2023M-136)
… and, because some funds were held for substantial amounts of time before they were deposited, collections were not … itemized to clearly identify the quantity or cost of items purchased. These errors and discrepancies occurred … Key Recommendations Ensure that all ECA activity is performed and recorded in compliance with the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-extra-classroom-activity-funds-2023m-136Unified Court System Bulletin No. UCS-108
… OSC’s automatic processing and provide instructions for payments not processed automatically. Affected Employees … of the Laws of 2006 and various side letters provide for retroactive payments of the Senior Officer Series … 1/1/04 $1,000 3/25/04 Increased to $1,025 (based on 2.5% salary increase) 1/13/05 $1,700 4/7/05 Increased to $1,746 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-108-retroactive-senior-officer-series-differential-eligibleUnified Court System Bulletin No. UCS-263
… Purpose To explain OSC’s automatic processing of the Retroactive Adjustment to the April 2017 Judicial Longevity … who meet the eligibility criteria and received payment for the 2017 Judicial Longevity Bonus. New York State Court … that are calculated based on an employee’s additional salary factors such as overtime (OTD) will be automatically …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-263-unified-court-system-state-new-york-ucs-retroactive-adjustmentV.3.B Departments and Agencies – V. Chart of Accounts (COA) Governance
… digits, followed by a numeric range from 0000 to 9999 for its use. The first 200 codes in the range are reserved for “budgetary only” values. The Department Naming Standard leaves a total of five ranges in a row for each non-Executive Constitutional Department captured in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3b-departments-and-agenciesOversight of the Clean Water State Revolving Fund (2020-S-64) 180-Day Response
To determine if the Environmental Facilities Corporation is adequately overseeing the Clean Water State Revolving Fund (CWSRF) to ensure funds are being awarded, used, and collected in accordance with requirements and in support of CWSRF goals, including ensuring projects meet their ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s64-response.pdfCity of Long Beach – Budget Review (B21-7-6)
Determine whether the significant revenue and expenditure projections in the City’s proposed budget for the 2021-22 fiscal year are reasonable, and whether the City took appropriate action to implement or resolve recommendations from our budget review issued in May 2020.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/long-beach-budget-review-b21-7-6.pdf2020 Annual Report on Preschool Special Education
In 2020, OSC completed 10 audits of preschool special education providers' expenses submitted to SED. These audits cumulatively identified over $4.4 million in recommended disallowances, or more than 3 percent of the total claimed expenses of $139.3 million for the audit period.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/seit-annual-report-2020.pdfOversight of the Clean Water State Revolving Fund (2020-S-64)
To determine if the Environmental Facilities Corporation is adequately overseeing the Clean Water State Revolving Fund (CWSRF) to ensure funds are being awarded, used, and collected in accordance with requirements and in support of CWSRF goals, including ensuring projects meet their...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s64.pdfPine City Volunteer Fire Department, Inc. – Financial Activities (2017M-140)
… and reported and that Department moneys were safeguarded for the period January 1, 2016 through June 19, 2017. … Fire Department, Inc. provides fire protection services for the Town of Southport, in Chemung County. The Department … by its officers and a five-member Board of Directors. For 2016, Department revenues were $57,670 and expenses were …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/10/13/pine-city-volunteer-fire-department-inc-financial-activitiesAmani Public Charter School – Payroll and Timekeeping (2015M-46)
… to examine the School’s payroll and timekeeping functions for the period July 1, 2013 through September 30, 2014. … a nine-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $5.5 million. Key Findings Payroll records for all employees for the 2013-14 school year did not include …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/11/22/amani-public-charter-school-payroll-and-timekeeping-2015m-46Western Regional Off-Track Betting Corporation – Oversight of Take-Home Vehicles (2021M-52)
… that were assigned a take-home vehicle, except for the CEO, maintained mileage logs and reimbursed the Corporation … for personal use of its vehicle in a timely manner. The CEO did not reimburse the Corporation for his personal use of … vehicle policy. The internal auditor estimated the CEO’s personal mileage and found the CEO owed the Corporation …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2021/09/23/western-regional-off-track-betting-corporation-oversight-take-homeEstablishing the Standard Work Day – Legacy Reporting
… Before you can calculate days worked for an employee, you must first establish, by board … number of hours that constitute a standard work day (SWD) for each position. Use our Standard Work Day Resolution for Employees form (RS2418) . ( Here is an example .) SWDs …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/establishing-standard-work-dayDryden Central School District – Information Technology (2020M-106)
… Evaluate all existing user accounts, periodically review for necessity and appropriateness, and adequate written …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/26/dryden-central-school-district-information-technology-2020m-106