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School District Bus Safety (2018-MS-4)
… transportation functions to ensure the safe transportation of students. Key Findings Districts did not sufficiently monitor in-house drivers or contractual transportation vendors. … five districts did not annually approve all bus drivers. Of the 777 bus drivers, 169 (22 percent) did not complete …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/08/30/school-district-bus-safety-2018-ms-4Hoags Corners Volunteer Fire Company, Inc. – Internal Controls (2014M-09)
… $68,360 and operating expenditures totaled $80,477. Key Findings The by-laws provide limited guidance pertaining … The Board established a "best practices" policy for use of debit cards. However, the term "best practices" is vague, and … all cash disbursements in accordance with the by-laws. The bank should be notified that two signatures are required on …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/hoags-corners-volunteer-fire-company-inc-internal-controls-2014m-09City of Beacon – Internal Controls Over Cash Receipts and Information Technology (2012M-224)
… the Clerk. Internal controls over the issuance of parking tickets were not established to provide reasonable assurance that all tickets were accounted for. Procedures for the collection and … requiring City police and MTA officers to issue parking tickets in a sequential order and maintain copies of all …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/city-beacon-internal-controls-over-cash-receipts-and-information-technology-2012mState Agencies Bulletin No. 1763
… outreach and escheatment of uncashed payroll checks for calendar year 2018. Affected Employees Employees with one or more uncashed payroll checks originally issued in calendar year 2018. Background Abandoned Property Law §102 … outreach and escheatment of uncashed payroll checks for calendar year 2018 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1763-outreach-escheatment-2018-uncashed-payroll-checksState Agencies Bulletin No. 875
… annual percentage increase, if any, for compensation and pension benefits administered by the U.S. Department of … Veterans Affairs the 2009 annuity increase will be based on the rate in effect as of the 9/1/08 annuity decrease (see … is effective 1/1/09; paychecks dated 1/28/09 OSC Actions On January 21, 2009, OSC will update all pensioner and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/875-2009-blind-veterans-annuity-increaseTown of Northampton – Financial Management and Internal Controls Over Town Clerk Receipts (2012M-233)
… Deposits were not always made timely. The Clerk also does not provide monthly reports timely to the Supervisor, or …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-northampton-financial-management-and-internal-controls-over-town-clerk-receiptsState Agencies Bulletin No. 2048
… Purpose The purpose of this bulletin is to provide agencies with information regarding the outreach … year. Abandoned Property Law §1422 requires State agencies to perform certain payee notification requirements: An initial outreach letter will be mailed to all employees with a 2021 uncashed payroll check greater …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2048-outreach-and-escheatment-2021-uncashed-payroll-checksVillage of Mount Morris – Justice Court (2013M-152)
… As of February 2, 2012, Justice Glanville’s cash account had a shortage of at least $1,240. This shortage … failed to oversee the work of his former court clerk and account for all moneys received and disbursed through the … Ensure that any unidentified moneys in the Justice’s bank account are reported and remitted to the JCF. Reconcile the …
https://www.osc.ny.gov/local-government/audits/justice-court/2013/10/04/village-mount-morris-justice-court-2013m-152Town of Cayuta – Board Oversight and Cash Receipts and Disbursements (2015M-6)
… funds. If the Board believes it is necessary to accumulate money for future planned purposes, it should formally …
https://www.osc.ny.gov/local-government/audits/town/2015/08/28/town-cayuta-board-oversight-and-cash-receipts-and-disbursements-2015m-6Caton Volunteer Fire Company, Inc. – Internal Controls Over Financial Activities (2013M-237)
… The Caton Volunteer Fire Company, Inc. is located in the Town of Caton, in Steuben County. The Company’s officers consist of a …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/caton-volunteer-fire-company-inc-internal-controls-over-financialPlattekill #1 Fire District – Internal Controls Over Financial Operations (2014M-282)
… not have written contracts with all providers. The Board Chair had a prohibited interest in a contract between the District and a store which the Chair owns. Key Recommendations Issue press-numbered …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/plattekill-1-fire-district-internal-controls-over-financial-operationsState Agencies Bulletin No. 1384
… Background The State adopted a new Chart of Accounts (COA) in 2012 when it implemented the Statewide Financial System. … provide earnings by Account Code using the information in PayServ for all current paychecks prior to April 2, 2015. … SFS chartfield data and employee name for positions filled in DeptID indicated. Locked_Query_026 – Will provide position …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1384-new-york-state-payroll-system-payserv-conversion-statewide-financialState Agencies Bulletin No. 1666
… Purpose To inform agencies that position pools in PayServ may require updates for SFS lapsing … of accounts strings in SFS that are attached to position pools in PayServ will be lapsing and will no longer be … OSC will provide a spreadsheet of all current position pools that are associated with a chart of accounts string …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1666-sfs-chartfield-strings-payserv-09142018-09282018-lapse-datesDiNapoli Releases Year-End State Cash Report
… by State Comptroller Thomas P. DiNapoli. Tax collections for the year ended $600 million lower than the latest … a year earlier. Significant increases include spending for public health programs (up $2.2 billion largely because … reserve funds, which remained at a total of $1.8 billion. For a detailed breakdown, go to …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-releases-year-end-state-cash-reportXV.4.A Reconciling Prior Fiscal Year Credit Card Charges – XV. End of Year
… accounted for prior to FYE, SFS must move the charges from one accounting period to the next accounting period – … resulting in delays to FYE processing. Business Units are required to reconcile credit card charges within 30 days of … reconciled for the prior fiscal year, Business Units are required to complete the following: Procurement Card/Net-Card …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv4a-reconciling-prior-fiscal-year-credit-card-chargesState Agencies Bulletin No. 1848
… Purpose The purpose of this bulletin is to inform agencies that position pools in PayServ may require … Affected Employees All agencies with appropriations due to lapse on September 15, 2020 or September 30, 2020 are … chart of accounting strings in SFS that are attached to position pools in PayServ will be lapsing and will no …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1848-sfs-chartfield-strings-payserv-09152020-09302020-lapse-datesLead Contamination of State Armories (Follow-Up)
… recommendations included in our initial audit report, Lead Contamination of State Armories (Report 2019-S-50 ). … (ARNG) issued guidance to all states regarding a possible lead dust hazard in ARNG armories, with personal exposure … 2015 guidance issued a new acceptable level for surface lead dust. It required that all facilities be tested, and if …
https://www.osc.ny.gov/state-agencies/audits/2021/12/16/lead-contamination-state-armories-followCUNY Bulletin No. CU-761
… Purpose: The purpose of this bulletin is to inform City University of New York (CUNY) … since 09/08/2022, and to provide agencies instructions for the use of Reason Code ACV to identify employees who … have been processed: NHRP770 – Prior Termination Report This report identifies all employees with records that meet …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-761-automatic-system-termination-cuny-employees-not-paid-priorState Comptroller DiNapoli Releases Municipal Audits
… dual-signs checks with the clerk-treasurer, no one reviews bank statements, canceled check images or monthly reports and …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-municipal-audits-2CUNY Bulletin No. CU-280
… Purpose To explain the agency procedures for reporting rate increases … increase period Background The rate increases are pursuant to the New York City Comptroller’s Consent Determination … and 10/29/06. Agency Actions Reporting the Rate Increases To increase the hourly rate(s), the agency must submit the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-280-retroactive-salary-rate-increases-auto-mechanics-auto