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XI.11.E Retainage – XI. Procurement and Contract Management
… retainage against a contract can be found at Chapter XII, Section 6.O - Paying Retainage . Since one of the … on any purchase order associated to the contract (see Section 12.D - Closing Contracts of this Chapter), agencies … 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 and audited fuel claims
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)
… District (District) officials appropriately approved and documented overtime for non-instructional employees. Key … Findings District officials did not appropriately approve and document overtime for non-instructional employees. As a … hours worked were pre-approved, adequately recorded and incurred only when necessary. Non-emergency overtime was …
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 … values, to which alphanumeric values have been assigned for easy identification. Account ranges are assigned to Account types as follows: Balance Sheet Assets/Deferred Outflows of Resources 10000-19999 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3d-accountsGilbertsville-Mount Upton Central School District – Fixed Assets (2021M-139)
… and science equipment. 34 assets with combined purchase prices of approximately $46,400 did not have required asset … on the inventory list. Three assets with combined purchase prices of more than $2,000 could not be located. Seven assets … included two of the 34 assets) with combined purchase prices of almost $14,400 did not have a location, or had an …
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
… audits and examinations have been issued: Department of Health (DOH): Improper Medicaid Payments to Eye Care … and prevent improper payments for services. As a result of these weaknesses, six eye care professionals who did not … eligibility under questionable circumstances. Department of Health: Medicaid Program, Managed Long Term Care Premium …
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)
… or transparently use capital project resources. As a result, voters were not afforded the opportunity to ratify … 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)
… tablets and paid approximately $17,000 in annual service fees in the 2021-22 fiscal year for missing devices. Key … Reconcile the BOCES-owned inventory list and remove and/or return devices that were not in service. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/batavia-city-school-district-information-technology-equipment-inventoryInvestment of Retirement Funds
… 2021-2022: Investment of Retirement Funds – S.9051 (Jackson) – Permits investment of retirement funds in …
https://www.osc.ny.gov/legislation/investment-retirement-fundsElsmere Fire District – Capital Project (2022M-48)
… (District) officials properly established and managed the South Station capital project. Key Findings District officials properly established and managed the South Station capital project. Officials: Obtained voters’ … District officials properly established and managed the South Station capital project …
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. … OSC approval thresholds (see Section XI.2.A - Thresholds for additional information). This section provides guidance … of these transactions in the SFS as “OP” transactions. For guidance on creation and submission of purchase orders …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi3-overviewWho to Report – Enhanced Reporting
… not joined NYSLRS means we will already have it on hand if they choose to join at a later date, saving you … and are not eligible to join NYSLRS. To determine whether someone is an employee or a contractor/consultant, please refer to …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/who-to-reportSouth Butler Fire Department – Oversight of Financial Activities (2020M-120)
Determine whether the South Butler Fire Department Inc Department officers and members provided adequate financial oversight
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)
… monitor overtime for non-instructional employees or review the overtime payment calculations. As a result: 20 …
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
… has become an integral part of most local governments’ and school districts’ operations. Computer systems and electronic data are fundamental to daily business transactions, communication, and accounting and reporting. The impact of an unplanned IT … IT has become an integral part of most local governments and school districts operations …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/introductionNew York State Health Insurance Program - Empire Plan Members With Dual Family Coverage
… and members are paying excessively for dual Empire Plan Family coverage. The audit covered the period January 1, 2014 … policies and procedures. The annual cost for Empire Plan Family coverage ranged from $20,570 to $28,953 during the … to the full cost of coverage. The State does not allow two Family coverages for its employees; if a member and their …
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)
… Appendix B includes our comment on the issue raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2020/12/04/town-corning-procurement-2020m-93State Agencies Bulletin No. 1867
… contained in the 2016-2021 Agreements between the State of New York and the Civil Service Employees Association (CSEA) and … Time II credits in each year of the program . The Governor’s Office of Employee Relations (GOER) Memorandum dated …
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)
… assets were properly recorded, accounted for and disposed of. Key Findings The District does not have a comprehensive … Control Manager, resulting in an inadequate segregation of duties. Fixed assets were not tagged as District property for seven items valued at $42,669, out of 30 assets that we tested totaling $300,614. Assets …
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)
… the statutory bidding thresholds. Key Findings Our review of 60 purchases made during our audit period totaling … and implement procedures to seek competition for purchases of goods and services that were not required to be …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/salem-central-school-district-purchasing-2019m-105