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Contract Advisory No. 4
… Corrective Action for Contract Transactions Created in the Statewide Financial System with Invalid Business Unit … but only certain of those combinations are valid for use in creating contracts. New contracts (Amendment Sequence “0”) created in the SFS must use a Business Unit/Department ID combination …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/4-business-unit-and-department-id-combinations-used-create-contracts-statewideState Agencies Bulletin No. 1120
… 12, 2012 Background CSEA has notified OSC that there is no change to the dues rates for 2012. However, each January an annual adjustment is required as an AFSCME affiliate for employees who received … from part-time to full-time or vice versa) or an employee is placed on Sick Leave at Half Pay. These amounts should be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1120-civil-service-employees-association-csea-dues-and-agency-shop-feeState Agencies Bulletin No. 1221
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee Increase for certain employees represented by CSEA. … the biweekly deduction for Dues (Code 201) and Agency Shop Fee (Code 212) based on the annual salary amounts as … above exclude additional salary factors. Dues and Agency Shop Fee amounts for part-time, annual salaried employees are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1221-civil-service-employees-association-csea-local-1000-dues-and-agencyOpinion 2002-11
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … calls) GENERAL MUNICIPAL LAW §217(c): For purposes of earning a year of firefighting service under a fire …
https://www.osc.ny.gov/legal-opinions/opinion-2002-11Opinion 2001-10
… Powers and Duties (authority to require certification or verification of claims) TOWN LAW §118: Vendors are not … the 1982 amendment was to eliminate the certification or verification requirement and instead provide towns "the option of requiring certification, verification, or neither." (Memorandum of the Office of the …
https://www.osc.ny.gov/legal-opinions/opinion-2001-10Medicaid Program – Managed Care Payments to Unenrolled Providers
… Objective To determine whether Medicaid managed care organizations … violated federal and State regulations by making payments to unenrolled providers. The audit covered the period from … To determine whether Medicaid managed care organizations …
https://www.osc.ny.gov/state-agencies/audits/2024/06/04/medicaid-program-managed-care-payments-unenrolled-providersNorth Babylon Union Free School District – Online Banking (2023M-156)
… Free School District (District) officials ensured online banking transactions were appropriate and secure. Key Findings While we determined that online banking transactions were appropriate, the Board of Education … (GML) Section 5-a and must improve controls over online banking to ensure these transactions are secure. In addition …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/north-babylon-union-free-school-district-online-banking-2023m-156Rye City School District – Payroll (2024M-2)
… City School District (District) officials ensured overtime was properly budgeted, approved, monitored, recorded, and paid. Key Findings Although overtime was properly approved and monitored, District officials did … expenditures because they did not know how much overtime was being paid. The District also lacked overtime monitoring …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/rye-city-school-district-payroll-2024m-2Western Suffolk Board of Cooperative Educational Services - Clerical Overtime (2023M-124)
… overtime totaling $72,218, without any explanation as to why the overtime was worked. Paid 13 employees for … in writing prior to work being performed and document why the overtime is necessary. Monitor overtime to ensure …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/western-suffolk-board-cooperative-educational-services-clerical-overtime-2023m-124Garden City Union Free School District – IT Asset Management (2023M-161)
… complete report – pdf] Audit Objective Determine whether Garden City Union Free School District (District) officials … Determine whether Garden City Union Free School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/garden-city-union-free-school-district-it-asset-management-2023m-161Pembroke Central School District – Extra-Classroom Activity Funds (2023M-136)
… for and appropriately used extra-classroom activity (ECA) funds. Key Findings District officials did not properly account for all ECA funds and, because some funds were held for substantial amounts of time before they … for and appropriately used extraclassroom activity ECA funds …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-extra-classroom-activity-funds-2023m-136Town of Lincoln - Town Clerk (2023M-31)
… Key Findings The former Clerk did not properly account for, deposit, report or remit collections. When … example, as of April 13, 2022, the former Clerk could not account for cash totaling $3,869.The former Clerk also did …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-town-clerk-2023m-31Village of Hunter – Financial Operations (2023M-164)
… The Board did not: Ensure Board actions were captured in the Village record and transparent to the public, …
https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-hunter-financial-operations-2023m-164Village of Mexico – Financial Management (2023M-170)
… an excessive level of unassigned surplus fund balance in the general fund; balances ranged between $839,530 and … was $509,000 while the Village had over $1.1 million in surplus funds available at the end of 2022-23 to use …
https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-mexico-financial-management-2023m-170East Aurora Union Free School District - Procurement (2023M-125)
… report – pdf] Audit Objective Determine whether the East Aurora Union Free School District (District) officials procured goods and services in a competitive manner. Key Findings The Board of … and District officials did not always procure goods and services in a competitive manner. Officials did not update …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/east-aurora-union-free-school-district-procurement-2023m-125Hamilton Fulton Montgomery Board of Cooperative Educational Services – Investment Program (2023M-116)
… held $7.4 million in money market accounts and earned interest totaling $105,000, and held $4.6 million in … General Municipal Law (GML) Section 39. Solicit interest rate quotes or invest available funds in financial institutions that offered a competitive yield. Prepare monthly cash flow forecasts to monitor and …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/22/hamilton-fulton-montgomery-board-cooperative-educational-services-investmentCorning City School District – Claims Auditing (2023M-105)
… Determine whether the Corning City School District District claims auditor properly audited and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/corning-city-school-district-claims-auditing-2023m-105Gilboa-Conesville Central School District – Fund Balance Management (2022M-175)
Determine whether the GilboaConesville Central School District District Board of Education Board and officials effectively managed fund balance
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/gilboa-conesville-central-school-district-fund-balance-management-2022mScarsdale Union Free School District – Overtime (2022M-105)
… primarily for routine services, including $123,113 for cleaning services. With appropriate scheduling, over $155,516 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/scarsdale-union-free-school-district-overtime-2022m-105City of Lackawanna – Garbage Collection Fees (2021M-206)
… (City) officials properly assessed and billed solid waste (garbage) collection fees (garbage fees). Key Findings City officials did not always assess and bill garbage fees in accordance with the City Code (Code). … City officials properly assessed and billed solid waste garbage collection fees garbage fees …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-lackawanna-garbage-collection-fees-2021m-206