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XI.11.E Retainage – XI. Procurement and Contract Management
… and paying retainage against a contract can be found at Chapter XII, Section 6.O - Paying Retainage . Since one of … and paying retainage against a contract can be found at Chapter XII Section 6 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11e-retainageCanajoharie Central School District – Fuel Purchasing (2021M-170)
… Determine whether Canajoharie Central School District District officials adequately managed fuel purchases …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/07/canajoharie-central-school-district-fuel-purchasing-2021m-170Longwood Central School District – Overtime (2021M-126)
… Non-emergency overtime was not generally preapproved in writing. Officials did not maintain documentation to … action. Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/longwood-central-school-district-overtime-2021m-126V.3.D Accounts – V. Chart of Accounts (COA) Governance
… alphanumeric characters in length. Numeric codes are used for all budgetary and transactional values with the exception … 50000-50999 Non-Personal Service 51000-58999 General State Charges 60000-60299 Local Assistance 60300-60399 Debt … of account groupings and one to capture Generally Accepted Accounting Principles (GAAP)-basis account groupings. Both …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3d-accountsGilbertsville-Mount Upton Central School District – Fixed Assets (2021M-139)
… Ensure the inventory list is accurate and up-to-date. Ensure that all assets on the inventory list are … and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/22/gilbertsville-mount-upton-central-school-district-fixed-assets-2021m-139State Comptroller DiNapoli Releases Audits
… Nassau County-based not-for-profit organization providing preschool special education services to children with … State Education Department: Building Blocks Developmental Preschool Inc., Compliance With the Reimbursable Cost Manual … provider located in Commack. Building Blocks provides preschool special education services to children with …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-audits-0Manchester-Shortsville Central School District – Instructional Complex Capital Improvement Project (2021M-103)
… totaling approximately $1.2 million and completed $149,000 in additional work that were not presented to and approved by … the statutory bid limit. Procure professional services in accordance with District policy. District officials agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/manchester-shortsville-central-school-district-instructional-complexBatavia City School District – Information Technology Equipment Inventory (2022M-74)
… and paid approximately $17,000 in annual service fees in the 2021-22 fiscal year for missing devices. Key … list and perform an annual physical inventory. Reconcile the BOCES-owned inventory list and remove and/or return …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/batavia-city-school-district-information-technology-equipment-inventoryInvestment of Retirement Funds
… (Jackson) – Permits investment of retirement funds in mortgages guaranteed by New York state homes and community … Permits investment of retirement funds in mortgages guaranteed by New York state homes and community …
https://www.osc.ny.gov/legislation/investment-retirement-fundsElsmere Fire District – Capital Project (2022M-48)
… Obtained voters’ approval for the construction project and bond financing. Prepared an itemized budget and properly …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/08/05/elsmere-fire-district-capital-project-2022m-48XI.3 Submission of Agency Purchase Orders – XI. Procurement and Contract Management
… outlines the process and documentation requirements for purchase order submittals subject to OSC approval. … outlines the process and documentation requirements for purchase order submittals subject to OSC approval …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi3-overviewWho to Report – Enhanced Reporting
… When you use enhanced reporting, you not only report data on employees who are enrolled NYSLRS members, you also report data for: Employees who are eligible for membership, … you considerable time and effort in the future. Employers report data for retirees so we can monitor their …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/who-to-reportSouth Butler Fire Department – Oversight of Financial Activities (2020M-120)
… Petty cash funds were not properly overseen or accounted for. $65,658 was disbursed without any review or approval and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/30/south-butler-fire-department-oversight-financial-activitiesHighland Central School District – Non-Instructional Overtime (2021M-8)
… for supervisory review of hours worked for accuracy of manual calculations of overtime charges. Ensure these …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/04/highland-central-school-district-non-instructional-overtime-2021m-8Introduction – Information Technology Contingency Planning
… of an unplanned IT disruption involving the corruption or loss of data or other computer resources from human error, … The time to think about and plan for IT emergencies is before they occur. …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/introductionNew York State Health Insurance Program - Empire Plan Members With Dual Family Coverage
… paying excessively for dual Empire Plan Family coverage. The audit covered the period January 1, 2014 through … Program (NYSHIP) was established under Article XI of the New York State Civil Service Law (Law) for the purpose … administrative policies and procedures. The annual cost for Empire Plan Family coverage ranged from $20,570 to …
https://www.osc.ny.gov/state-agencies/audits/2021/01/07/new-york-state-health-insurance-program-empire-plan-members-dual-family-coverageTown of Corning – Procurement (2020M-93)
… officials used a competitive process to procure goods and services. Key Findings Town officials did not always seek … Of the purchases totaling $455,792 from 35 vendors and 10 professional service providers we examined, Town officials purchased goods and services totaling $299,046 from 21 vendors and nine …
https://www.osc.ny.gov/local-government/audits/town/2020/12/04/town-corning-procurement-2020m-93State Agencies Bulletin No. 1867
… Over40 Comp Time II Cash Out. Affected Employees Employees in the following bargaining units who have opted to participate in the Over40 Comp Time II program are affected: … BU05 Background Pursuant to a side letter contained in the 2016-2021 Agreements between the State of New York and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1867-2020-csea-and-pef-over40-comp-time-ii-cash-outHyde Park Central School District - Fixed Assets (2019M-103)
… that fixed assets were properly recorded, accounted for and disposed of. Key Findings The District does not have a comprehensive policy for identifying and recording fixed assets. District officials improperly … that includes threshold amounts for controlling inventory and procedures for maintaining fixed asset records. District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/hyde-park-central-school-district-fixed-assets-2019m-103Salem Central School District - Purchasing (2019M-105)
… when purchasing goods and services under the statutory bidding thresholds. Key Findings Our review of 60 purchases … used by employees when procuring goods and services below bidding thresholds. Develop written purchasing procedures for procuring goods and services below bidding thresholds and distribute to the appropriate …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/salem-central-school-district-purchasing-2019m-105