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Village of Islandia – Overtime (2023M-121)
… the Village paid eight employees a total of $149,964 in overtime that was not properly approved or supported by … did not provide any documentation he claimed to have in support of his overtime pay. The Building Inspector … had no documentation to support the hours that resulted in overtime, or the actual work performed. Six employees …
https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-islandia-overtime-2023m-121Holland Patent Central School District – Fuel Inventory (2023M-141)
… complete report – pdf] Audit Objective Determine whether Holland Patent Central School District (District) officials … Determine whether Holland Patent Central School District District officials …
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)
… by $33,298 in 2022. The Board did not: Include revenue estimates in the budgets for 2021, 2022 and 2023. Develop realistic budgets, as certain expense estimates were omitted or overstated in the operating … budgets that contain realistic revenue and expense estimates. Develop a written multiyear financial and capital …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/08/stafford-fire-department-inc-financial-management-2023m-110Town 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-92Barker 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-19XI.7.B Repayment Agreements – XI. Procurement and Contract Management
… are agreements between the State and a municipality, public authority, or other third party. Generally, repayment … are agreements between the State and a municipality public authority or other third party …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi7b-repayment-agreementsNorthport - East Northport Union Free School District - Extra-Classroom Activity Fund (2021M-167)
… 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 … from a middle school were performed incorrectly, resulting in balance errors totaling as much as $9,370 that went …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/northport-east-northport-union-free-school-district-extra-classroomRome City School District – Multiyear Planning (2021M-144)
… plans. While officials have some information needed to develop the plans, additional information and analysis is … needed. For example, officials: Reviewed historical trends to project future revenues and expenditures but did not … the information into a comprehensive capital plan to prioritize and fund capital projects and purchases. In …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/rome-city-school-district-multiyear-planning-2021m-144II.4.B Basis of Accounting – II. New York State Financial Accounting
… accrual and accrual. Financial statements prepared in accordance with generally accepted accounting principles …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4b-basis-accountingNew Paltz Central School District – Payroll (2021M-45)
… accurately but did not establish adequate controls over payroll. Payroll was not always properly reviewed and certified before … the months reviewed. The District has not performed a payroll audit or payout test (e.g., requiring employees to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/06/new-paltz-central-school-district-payroll-2021m-45Village of Islandia – Procurement (2021M-203)
… by the procurement policy. $161,278 from a Trustee’s incorporated gas station and auto repair business, which was …
https://www.osc.ny.gov/local-government/audits/village/2022/05/06/village-islandia-procurement-2021m-203XI-A.3 Purchase Orders – XI-A. Purchasing
… as Procurement Contracts in the SFS and follow the business process outlined in Chapter XI, Section 3 – Purchase … planned purchases. The following types of purchases are exempt from the mandatory use of a PO, but agencies may use … drugs (e.g., Cardinal Health) Purchases of perishable foods (e.g., Sysco, Driscoll) The Division of Budget (DOB) …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a3-purchase-ordersXII.6.O Paying Retainage – XII. Expenditures
… services exist between a Business Unit and a vendor, and the Business Unit deems it prudent to retain a certain … Operations - Personal Service of this Guide. A few screen shots are provided below to assist Business Unit officials in … Bureau of State Expenditures’ Customer Service Help Desk at (518) 474-4868, or by email addressed to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6o-paying-retainageMandatory Service Credit Purchase Payments – Enhanced Reporting
… Loan/SCP Deduction page in Retirement Online , which will list the member’s pre-tax deduction amount. The page also … balance once there are six or fewer outstanding payments left. To access the Loan/SCP Deduction page and view …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/mandatory-service-credit-purchase-paymentsVII.10.E Cash Advance Reimbursement – VII. State Revenues and Appropriated Loan Receivables
… Chapter. Agencies can view their reimbursement activity by running the NY_AP_CASHADV_REPLENISHMENT query in the SFS. The … public query: Reporting Tools > Query > Query Viewer When running the query enter the following values: 'VENDOR ID’ – …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10e-cash-advance-reimbursementTown of Pawling – Procurement (2021M-17)
… detailed procedures for procuring professional services in their procurement policy. Seek competition for … Appendix B includes our comments on issues raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2021/06/18/town-pawling-procurement-2021m-17Town of Owasco – Highway Department (2020M-128)
Determine whether Town of Owasco Town officials adequately oversaw highway purchasing planning and interfund charges
https://www.osc.ny.gov/local-government/audits/town/2021/05/28/town-owasco-highway-department-2020m-128XV.4 Overview – XV. End of Year
… including any vouchers charging appropriations that are scheduled to lapse at the end of March, entered online and … including any vouchers charging appropriations that are scheduled to lapse at the end of March, submitted via … to lapse at the end of March should have a liability date no later than the lapse date. Lapsing vouchers with …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv4-overviewPeekskill 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-195CUNY Bulletin No. CU-692
… and Supervisor Carpenter are affected. Background A Memorandum of Agreement has been filed on February 1, 2018 … between the Comptroller of the City of New York and the NYC District Council of Carpenters (UBCJA), providing rate … Flat Rate 582 CUNY SS/Med Deficiency 603 TIAA Before Tax Arrears 604 GARNSH TIAA After Tax Arrears Garnishments …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-692-cuny-salary-retroactive-rate-increases-carpenters-and