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Dolgeville Central School District – System Access Controls (2016M-265)
… controls over personal, private and sensitive information in the District’s financial system and student information … The Dolgeville Central School District is located in the Towns of Fairfield, Manheim and Salisbury in Herkimer County and the Towns of Ephratah, Oppenheim and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/dolgeville-central-school-district-system-access-controls-2016m-265Town of Greene – Budget Practices (2016M-409)
… our audit was to examine Town officials’ budget practices for the four major operating funds, which include the general … and the general and highway town-outside-village funds, for the period January 1, 2015 through October 11, 2016. … an elected five-member Town Board. Budgeted appropriations for 2017 total approximately $2.3 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greene-budget-practices-2016m-409Village of Whitney Point – Cash Disbursements (2013M-69)
… the Village’s internal controls over cash disbursements for the period June 1, 2011, through January 29, 2013. … of four Trustees and a Mayor. The Village’s annual budget for the 2012-13 fiscal year was $1.22 million. Key Findings … a thorough and deliberate audit of the claims presented for payment and therefore, did not ensure that disbursements …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-whitney-point-cash-disbursements-2013m-69Jamesville-Dewitt Central School District – Procurement (2016M-264)
… action, if necessary, to recover those funds. Comply with New York State General Municipal Law and the District’s procurement …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/jamesville-dewitt-central-school-district-procurement-2016m-264Village of Brookville – Board Oversight (2015M-45)
… was to examine the Board’s oversight of Village activities for the period June 1, 2013 through June 30, 2014. Background … five-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $4.4 … funds totaling $2.4 million without a long-term plan for its use. The Board has not annually audited, or provided …
https://www.osc.ny.gov/local-government/audits/village/2015/06/12/village-brookville-board-oversight-2015m-45Service Retirement Benefits – Special 20- and 25-Year Plans
… What is the pension benefit calculation for Section 383-e? Members with … a maximum of 62% of their FAE. Section 383-e is a 20-year plan, for Tier 5 and 6 members only . What is the pension … 3 members only. Do members in the Section 383-e or 383-f retirement plan have a backup plan? Yes, members within …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/service-retirement-benefitsGermantown Fire District – Board Oversight (2014M-166)
… with a Commissioner’s spouse in 2013. The District does not have policies and procedures for key financial functions. Because the District does not have effective policies and procedures outlining …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/29/germantown-fire-district-board-oversight-2014m-166Orange County – Motor Vehicle Oversight (2015M-314)
Orange County Motor Vehicle Oversight 2015M314
https://www.osc.ny.gov/local-government/audits/county/2016/04/15/orange-county-motor-vehicle-oversight-2015m-314Village of Millbrook - Financial Operations and Procurement (2018M-135)
… did not maintain documentation for $317,988 of restricted donations. The Village has two bank accounts that are not for … Recommendations Maintain documentation for the restricted donations to ensure that they are used accordingly. Close …
https://www.osc.ny.gov/local-government/audits/village/2018/11/30/village-millbrook-financial-operations-and-procurement-2018m-135SUNY Bulletin No. SU-308
… below: The employee must be in Bargaining Unit 08. Has no change in Comp Rate Code from 06/30/2020 through date of … FEE: For eligible employees with a Comp Rate Code of FEE, no pay change is required on the Job Action Request page. … checked for rehired retirees. Please see Payroll Bulletin No. 1728 for further details on the New York Retiree …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-308-2020-retroactive-salary-increase-psnu-employeesState Agencies Bulletin No. 1837.2
… is adjusted and the employee’s payment cycle is impacted, then their increment code must also be adjusted. If an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18372-payroll-processing-instructions-employees-utilizing-covid-19-leaveAim High Children’s Services – Compliance With the Reimbursable Cost Manual
… Reports (CFRs) were properly documented, program-related, and allowable pursuant to the State Education Department’s … that provides Special Education Itinerant Teacher (SEIT) and Special Class in an Integrated Setting (SCIS) preschool … to children with disabilities between the ages of three and five years. During the 2013-14 school year, Aim High …
https://www.osc.ny.gov/state-agencies/audits/2016/11/22/aim-high-childrens-services-compliance-reimbursable-cost-manualOther Bulletin No. 5
… the April 2007 $800 Salary Increase for annual and $.38 per hour for hourly employees in Bargaining Units 96 and 97. … Data record using the Action/Reason code of PAY/SAC (Pay Rate Change/Mass Salary Increase) with an effective date of … in an eligible bargaining unit. Position Data and Job Data Do Not Match OSC will run a listing of employees whose …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-5-april-1-2007-salary-increase-suny-construction-fundState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Village of … Preschool and Children and Family Services Unit . "In today's fiscal climate, budget transparency and … New York State Comptroller Thomas P DiNapoli announced today the following audits have been issued …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School District Audits
… officials did not adequately seek competitive bids for purchases totaling $172,760 made from three vendors or comply with the district’s procedures for purchases from 16 vendors totaling $131,276 that were not … Officials also did not obtain the minimum number of quotes for nine claims totaling $18,628. Katonah-Lewisboro Union …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli: East Ramapo School Budget Hampered By Deficits, Inadequate Rainy Day Funds
… many major budget problems remain. Moving forward, careful short- and long-term budget planning is needed for the district to avoid a … controls to protect district resources; Ensure all health insurance plan participants pay their portion of premiums on …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-east-ramapo-school-budget-hampered-deficits-inadequate-rainy-day-fundsXI-A.7 Electronic Purchase Order Authorization and Purchase Order Dispatch – XI-A. Purchasing
… dispatch Purchase Orders (PO). The purpose of this section is to describe (i) how the State will use the SFS to … the PO’s signature line. Electronic authorization of POs is more efficient because the entire PO life cycle, from … State. The classification selected determines if a vendor is “open for ordering,” which allows the vendor to receive …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a7-electronic-purchase-order-authorization-and-purchase-order-dispatchVI.3.B Budget Transfers Within a Business Unit – VI. Budgets
… Enter Budget Transfer is the budget entry component that is used to move budget authority between budgets within a … within a Business Unit: Apportionment – An apportionment is the movement of a lump sum or a multi-fund appropriation … Enter Budget Transfer is the budget entry component that is used to move budget …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3b-budget-transfers-within-business-unitControls Over Vehicle Use and Transportation-Related Expenses
… the Department’s vehicle use and maintenance expenses for the period from January 2017 to December 2019 and … the State, of which 10 operate repair shops responsible for the maintenance of Department vehicles. These 11 regions … on the vehicle type and service needed. As of March 2020, the Department’s fleet included both passenger and …
https://www.osc.ny.gov/state-agencies/audits/2021/10/07/controls-over-vehicle-use-and-transportation-related-expensesSafety of Seized Dogs
… City. The Law mandates that a dog must be seized if it: is unlicensed; is an immediate threat to the public safety; does not have an … identification tag while not on the owner’s premises; or is licensed but not in the control of or on the property of …
https://www.osc.ny.gov/state-agencies/audits/2018/04/16/safety-seized-dogs