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LGAC - Archive of Prior Meetings
… meeting of the Corporation’s Board of Directors scheduled for March 18, 2014 was postponed. The rescheduled meeting was …
https://www.osc.ny.gov/debt/lgac/archive-prior-meetingsScio Central School District – Capital Assets (2024M-45)
… digital cameras, computer monitors and televisions. For all 100 capital assets, certain key information such as …
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
… exchange must have been made by the last day of the payroll period in which July 1, 2001 fell (7/4/01 for … effect on 10/1/01 provided the employee is active on the payroll (including employees who are on a paid leave of … Earn Begin Date: For employees that are active on the payroll in an M/C position on 10/1/01, enter 10/1/01. For …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/280-vacation-exchange-paymentBarker Central School District – Payroll (2023M-19)
… whether Barker Central School District (District) employee compensation payments were accurate, approved and … 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 …
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 contributions (called deficiencies) are usually incurred for service after a member’s date of membership for which no (or insufficient) contributions were made. If …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/mandatory-service-credit-purchase-paymentsPeekskill City School District - Network User Accounts (2021M-195)
… not adequately manage and monitor network user accounts. In addition to sensitive information technology (IT) control … network user accounts, one of which was last logged on in January 2012. Ensured all users using IT resources …
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
… Dates for all voucher types, including for Single Payment Refund vouchers and vouchers charging Federal funds, must be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv4-overviewXII.6.O Paying Retainage – XII. Expenditures
… the vendor payment as retainage. The vendor should invoice for the full amount of goods or services provided, including … Unit should refer to the appropriate purchase order in two lines: one to liquidate the full amount of the payment … the retainage against the contract-related purchase order for future payments and identifies the retainage liability …
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)
… records and were not deposited in the bank and collections of $845,258 were missing key support. Records to support …
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
… spending and (iv) include Appendix A – Standard Clauses for New York State Contracts. Furthermore, creating the PO in the … preventing the need to reenter the PO at the start of a new period. In the SFS, the PO drives the agency’s ability to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a3-purchase-ordersVillage of Islandia – Procurement (2021M-203)
… Revise the procurement policy to provide a detailed method for procuring professional services. Ensure that officials …
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
… Chapter XII, Section 6.L – Replenishing an Advance Account of this Guide for further information. It is not appropriate … balance in the Modified Accrual Ledger. The Bureau of State Expenditures will reject cash advance reimbursement … charging advance account codes. After OSC’s Bureau of State Expenditures reviews and approves the payment, an …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10e-cash-advance-reimbursementTown of Pawling – Procurement (2021M-17)
… Determine whether Town of Pawling (Town) officials used a competitive process to procure goods and services. Key Findings Town officials … Seek competition for professional services obtained from eight service providers paid $342,770 of the 10 …
https://www.osc.ny.gov/local-government/audits/town/2021/06/18/town-pawling-procurement-2021m-17CUNY Bulletin No. CU-692
… is to provide agency instructions for processing the CUNY Retroactive Rate Increase for Carpenters and Supervisor … NYC District Council of Carpenters (UBCJA), providing rate increases for employees in the titles of Carpenter and … the manually entered Job Action Requests and approve salary increases based on the approved salary chart. Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-692-cuny-salary-retroactive-rate-increases-carpenters-andNorth Bellmore Union Free School District - Procurement of Professional Services (2019M-95)
… policy to procure professional services. Our review of procedures District officials used to select 17 … selecting six service providers, who were paid a total of $437,732 during the audit period. Key Recommendations Use …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/north-bellmore-union-free-school-district-procurement-professionalHoneoye Central School District - Information Technology (2019M-9)
… IT assets. Employees stored personal data, such as photos, videos and music, on District computers. District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/honeoye-central-school-district-information-technology-2019m-9Suffern Central School District - Financial Condition (2019M-145)
… Adopt budgets that reflect realistic estimates for expenditures based on historical trends or other … if they are necessary and reduce unneeded reserve funds in accordance with statutes. Approve a comprehensive … Appendix B includes our comments on issues raised in the District’s response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/suffern-central-school-district-financial-condition-2019m-145Urban Choice Charter School - Credit Card Expenditures (2019M-192)
… ensured credit card purchases were adequately supported and for appropriate purposes. Key Findings Credit card users … ensured credit card purchases were adequately supported and for appropriate purposes …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/11/22/urban-choice-charter-school-credit-card-expenditures-2019m-192Town of Benson - Disbursements (2019M-54)
… adequate control procedures over check disbursements and bank account transfers. Key Findings The Supervisor did not review and sign 379 checks totaling $375,916 and instead, allowed a County employee to use a stamp to …
https://www.osc.ny.gov/local-government/audits/town/2019/06/21/town-benson-disbursements-2019m-54Massena Central School District - Selected Non-Payroll Disbursements (2019M-71)
… complete report - pdf] Audit Objective Determine whether District officials properly disbursed payments for dental … administrative fees and utilities. Key Findings District officials allowed: The third-party administrator …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/massena-central-school-district-selected-non-payroll-disbursements-2019m