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Town of Berkshire – Procurement and Conflict of Interest (2023M-84)
… report – pdf] Audit Objective Determine whether Town of Berkshire (Town) officials sought competition for purchases while avoiding conflicts of interest. Key Findings The Town Board (Board) did not … seek competition for purchases or avoid conflicts of interest. As a result, goods and services may not have …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-berkshire-procurement-and-conflict-interest-2023m-84West Genesee Central School District - Capital Assets (2023M-128)
… (District) officials properly monitored and accounted for capital assets. Key Findings District officials did not always properly monitor and account for the capital assets that we tested, and did not conduct … 337 assets totaling approximately $2.3 million selected for review: 54 assets were in use but not properly recorded …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/west-genesee-central-school-district-capital-assets-2023m-128Dolgeville Central School District – Fuel Monitoring (2023M-175)
… School District (District) officials adequately accounted for and monitored fuel usage. Key Findings District officials did not adequately account for or monitor fuel usage. As a result, 690 gallons of diesel … valued at $2,064 (23 percent) were not properly accounted for during our 50-day test period. Officials did not: …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/dolgeville-central-school-district-fuel-monitoring-2023m-175State Comptroller DiNapoli Releases State Audits and Examinations
… New York State Comptroller Thomas P. DiNapoli announced today the … the problems identified in the initial audit. New York State Health Insurance Program (NYSHIP): United HealthCare: … to the Empire Plan, and consequently, taxpayers. State University of New York: Upstate Medical University's Billing …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-state-audits-and-examinationsMaximum Number of Reportable Days – Enhanced Reporting
… of working days for employees vary based on the type of pay cycle …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/maximum-number-reportable-daysXI.11.E Retainage – XI. Procurement and Contract Management
… The process for establishing and paying retainage against a contract can be found at Chapter XII, Section 6.O - Paying … Retainage . Since one of the prerequisites for closing a contract in the Statewide Financial System (SFS) is that … remaining on any purchase order associated to the contract (see Section 12.D - Closing Contracts of this …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11e-retainageGilbertsville-Mount Upton Central School District – Fixed Assets (2021M-139)
… did not properly monitor and account for 70 percent of the 60 fixed assets we examined, including computers, musical … assets with combined purchase prices of approximately $46,400 did not have required asset tags and/or were not on the … Ensure the inventory list is accurate and up-to-date. Ensure that all assets on the inventory list are …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/22/gilbertsville-mount-upton-central-school-district-fixed-assets-2021m-139Longwood Central School District – Overtime (2021M-126)
… not maintain documentation to justify compensatory (comp) time earned. Key Recommendations Adopt a payroll policy with … overtime work, including pre-approval of overtime and comp time. Ensure all non-emergency overtime and comp time is … with certain aspects of our findings and recommendations, but indicated they have initiated corrective action. Appendix …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/longwood-central-school-district-overtime-2021m-126Highland Central School District – Non-Instructional Overtime (2021M-8)
… officials properly authorized and monitored overtime for non-instructional employees. Key Findings District … officials did not properly authorize and monitor overtime for non-instructional employees or review the overtime … employees were paid overtime totaling $203,444, primarily for non-emergencies. With appropriate scheduling, over …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/04/highland-central-school-district-non-instructional-overtime-2021m-8New York State Health Insurance Program - Empire Plan Members With Dual Family Coverage
… Objective To determine whether participating organizations and members … for the purpose of providing health insurance benefits to State government employees, retirees, and their …
https://www.osc.ny.gov/state-agencies/audits/2021/01/07/new-york-state-health-insurance-program-empire-plan-members-dual-family-coverageHyde Park Central School District - Fixed Assets (2019M-103)
… records each year and ensure they are accurate and up to date. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/hyde-park-central-school-district-fixed-assets-2019m-103Camden Central School District - Claims Audit Process (2019M-124)
… totaling $945,478 before payment. Report the results of the claims auditing process directly to the Board. Key … are paid. Ensure the claims auditor reports to the Board of Education. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/camden-central-school-district-claims-audit-process-2019m-124Evans-Brant Central School District - Information Technology (2019M-121)
… (IT) assets are properly safeguarded, secured and accessed for appropriate District purposes. Key Findings District … officials did not provide IT security awareness training for individuals who used District IT assets. Personal … IT assets are properly safeguarded secured and accessed for appropriate District purposes …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/04/evans-brant-central-school-district-information-technology-2019m-121Hamburg Central School District - Information Technology (2019M-10)
… (IT) assets are properly safeguarded, secured and accessed for appropriate District purposes. Key Findings District … did not provide IT cybersecurity awareness training for individuals who used District IT assets. Personal … IT assets are properly safeguarded secured and accessed for appropriate District purposes …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/hamburg-central-school-district-information-technology-2019m-10ABLE Residency
… DiNapoli's Legislative Program Legislative Session 2021-2022: ABLE Residency – Signed into law on July 26, 2022 as Chapter 478 of the Laws of 2022 - A.7652/S.9335 (Gunther/Brouk) - Eliminates the New …
https://www.osc.ny.gov/legislation/able-residencyNiagara Wheatfield Central School District - Niagara Power Coalition and Native American Revenues (2019M-227)
… Determine whether District officials properly managed and accounted for Niagara Power Coalition and Native American revenues. Key Findings District officials … fund. Investigate the source of funds in the debt reserve and, if appropriate, transfer these funds to a special …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/niagara-wheatfield-central-school-district-niagara-power-coalition-andState Agencies Bulletin No. 1542
… for nonresident aliens Social Security Wage Base Limit Mileage Rates Individual Taxpayer Identification Number … at $1,000. Social Security & Medicare Wage Base and Tax Rate Information The Social Security wage base limit for 2017 … transportation benefits remains at $255 per month in 2017. Mileage Rates The standard mileage rate for computing the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1542-summary-tax-related-changes-2017State Agencies Bulletin No. 1324
… automatic processing of the 2014 minimum wage increase for hourly employees. Affected Employees Employees in hourly … the Laws of 2013 increased the New York State minimum wage for employees in non-governmental positions. The Director of the Budget establishes the pay rate for State seasonal and other non-statutory positions paid …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1324-2014-minimum-wage-increase-hourly-employeesState Agencies Bulletin No. 1375
… Base Qualified Parking Benefits Qualified Transit Pass Mileage Rates Tax Rates The Federal income tax withholding … at $1,000. Social Security & Medicare Wage Base and Tax Rate Information The Social Security wage base limit for 2015 … transportation benefits is $130 per month in 2015. Mileage Rates The standard mileage rate for computing the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1375-summary-tax-related-changes-2015State Agencies Bulletin No. 1455
… withholding allowance remains at $1,000. Social Security & Medicare Wage Base and Tax Rate Information The Social … There is no limit on the amount of wages subject to Medicare tax. The Social Security tax rate of 6.2% and Medicare tax rate of 1.45% remain the same. Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1455-summary-tax-related-changes-2016