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Hawthorne Cedar Knolls Union Free School District – Internal Controls Over Wire Transfers (2016M-183)
… Purpose of Audit The purpose of our audit was to review internal controls over the District’s wire transfer …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hawthorne-cedar-knolls-union-free-school-district-internal-controls-overEaton No. 1 Fire District – Board Oversight (2024M-4)
… required annual financial reports (AFRs) were filed in a timely manner. Conduct an annual audit of the … accounting records and prepare and file financial reports in a timely manner. Perform an annual audit of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/17/eaton-no-1-fire-district-board-oversight-2024m-4Western Suffolk Board of Cooperative Educational Services - Clerical Overtime (2023M-124)
… in writing, does not provide support that the overtime we reviewed was preapproved and necessary. As a result, … overtime totaling $72,218, without any explanation as to why the overtime was worked. Paid 13 employees for … is necessary. Monitor overtime to ensure overtime hours are supported by timekeeping records. BOCES officials …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/western-suffolk-board-cooperative-educational-services-clerical-overtime-2023m-124State Agencies Bulletin No. 180
… about a new Reveal report and to provide instructions for agencies Affected Employees Active employees (incumbents … exceeds 100%. Effective Date Immediately OSC Actions For each pay period, OSC will produce a Reveal report, Overfilled Salaried Positions for Pay Basis Codes 21P, ANN, BIW, CAL, CYF, CYP, LEG …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/180-overfilled-salaried-positionsLyons Central School District – Payroll 2022M-71
… compensatory time. The payroll supervisor was responsible for all aspects of processing payroll including affixing the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/lyons-central-school-district-payroll-2022m-71Norfolk Fire District – Board Oversight (2022M-109)
… Determine whether the Norfolk Fire District District Board of Fire Commissioners Board conducted …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/30/norfolk-fire-district-board-oversight-2022m-109Minisink Valley Central School District – Medicaid Reimbursements (2022M-80)
… Had these services been claimed, the District would have realized revenues totaling $93,966 (50 percent of the … agreed with our recommendations and indicated they have begun corrective action. Appendix C includes our comment on an issue raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/minisink-valley-central-school-district-medicaid-reimbursements-2022m-80Village of Waterford – Board Oversight (2022M-70)
… and reviewed. Ensure all claims paid in advance were for allowable purposes, audit claims paid in advance of audit …
https://www.osc.ny.gov/local-government/audits/village/2022/07/29/village-waterford-board-oversight-2022m-70Little Flower Union Free School District – Fixed Assets (2022M-78)
… contributed to: 231 assets that cost $48,700 were not in the District’s inventory records. 175 assets that cost $179,000 were not accurately recorded in the inventory records and assigned tag numbers. 37 assets … District officials disagreed with certain findings in our report. Appendix B includes our comments on issues …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/little-flower-union-free-school-district-fixed-assets-2022m-78Coeymans Hollow Fire Corporation – Board Oversight (2022M-84)
… Board did not: Adopt or enforce adequate bylaws. Review claim documentation for appropriateness and did not sign … cash receipts records and the Treasurer deposits funds in a timely manner. Perform bank reconciliations for all Company bank accounts. Except as specified in Appendix A, Company officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/11/10/coeymans-hollow-fire-corporation-board-oversight-2022m-84Reporting Services Provided by Lawyers and Law Firms (Education Law Section 2053)
… Each school district BOCES has a Delegated Administrator for the State Education Department Delegated Account System … (SEDDAS) . If you have been selected as the representative for your school district/BOCES and have been granted access … Administrator at your school district/BOCES, you may log in to the New York State Education Department Application …
https://www.osc.ny.gov/retirement/employers/reporting-services-provided-lawyers-and-law-firms-education-law-section-2053State Police Bulletin No. SP-243
… in Bargaining Units 07, 17 and 18, represented by the Police Benevolent Association of the New York State Troopers, … in Bargaining Unit 62, represented by the New York State Police Investigators Association, are affected. Effective … limit of $2,540.00. OSC Actions: OSC will automatically update the biweekly deduction limit, annual deduction limit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-243-modification-deduction-code-302-pba-disability-insuranceTompkins County – Consumer Protection: Accuracy of Weights and Measures (S9-24-7)
… are at increased risk of paying more than necessary for goods and services. Specifically: 1,265 of 1,904 devices … the Department did not develop and implement procedures for price accuracy testing. Key Recommendations Perform …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/tompkins-county-consumer-protection-accuracy-weights-and-measures-s9-24-7Greene County – Consumer Protection: Accuracy of Weights and Measures (S9-24-1)
… testing of all weighing and measuring devices used to price goods and whether complete records were maintained. … not inspected as required. There was no system in place to maintain a complete and accurate master list of businesses … Eleven of 13 complaints did not include documentation to show the results of the Director’s investigation. Key …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/greene-county-consumer-protection-accuracy-weights-and-measures-s9-24-1Wyoming County – Consumer Protection: Accuracy of Weights and Measures (S9-24-10)
… records as required by New York State Department of Agriculture and Markets regulations and article 16 of the New York State Agriculture and Markets Law (AML).As a result, consumers are at increased risk of paying more than … as required. There was no system in place to maintain a complete and accurate master list of businesses with …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/wyoming-county-consumer-protection-accuracy-weights-and-measures-s9-24-10State Comptroller Thomas P. DiNapoli Statement on MTA's Release of Its 2025-2029 Capital Program
… funding source. Like the MTA, the public is also waiting for more information about what steps the authority’s funding …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-thomas-p-dinapoli-statement-mtas-release-its-2025-2029-capital-programBenefits
… days, 13 sick days, and 5 personal days annually 13 paid holidays annually Flex spending accounts Health Care Spending …
https://www.osc.ny.gov/jobs/benefitsLindenhurst Union Free School District – Collections (2024M-24)
… and reported. As a result, there was an increased risk of improper accounting of and potential theft of collections without detection. We reviewed $311,876 …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/lindenhurst-union-free-school-district-collections-2024m-24Northeastern Clinton Central School District – Foster Care Tuition Billing (2024M-48)
… not billed $95,210 of the $129,538 (73 percent) in tuition to which it was entitled for the 2020-21 through 2022-23 … prepared the tuition bills. Establish adequate procedures to ensure tuition bills were adequately prepared, calculated and issued to the school districts of origin for all eligible …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/northeastern-clinton-central-school-district-foster-care-tuition-billingState Agencies Bulletin No. 2128
… Purpose The purpose of this bulletin is to notify agencies of the new NYS-Ride pre-tax parking deduction code, 511. … by eligible Bargaining Units as determined by the Office of Employee Relations (OER) are affected. Background The … The purpose of this bulletin is to notify agencies of the new NYSRide …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2128-new-deduction-code-511-new-york-state-nys-ride-pre-tax-parking