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State Agencies Bulletin No. 1876

… NYCERS, PFRS, NYSTRS or ERS are affected. Background In accordance with Senate Resolution No. 958 of Bill No. … for the above referenced retirement systems are currently in effect. OSC Actions PayServ will automatically stop … reach the $225,000 limit. Contributions will resume in the first paycheck of the following plan year. Questions …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1876-maximum-salary-limit-tier-6-members-following-retirement-systems

Town of Grand Island - Information Technology (2019M-34)

… policy (CUP) compliance. Town officials did not review the inventory of IT hardware and do not maintain an inventory of … Town officials did not agree with certain aspects of our findings and recommendations but indicated that they plan to initiate corrective action. Appendix B includes our comments on the issues raised in the Town’s response. …

https://www.osc.ny.gov/local-government/audits/town/2019/08/23/town-grand-island-information-technology-2019m-34

Watkins Glen Central School District - Financial Management (2019M-57)

… in operating surpluses, negating the use of appropriated fund balance. In the last three completed fiscal years, the … Recommendations Discontinue the practice of appropriating fund balance that is not needed or used to fund operations. Review reserve balances and develop a plan …

https://www.osc.ny.gov/local-government/audits/school-district/2019/07/12/watkins-glen-central-school-district-financial-management-2019m-57

Remsen Central School District - Claims Audit Process (2019M-86)

… complete report - pdf] Audit Objective Determine whether the claims auditor audited and approved claims before payment. Key Findings The claims auditor did not: Receive claims paid by check … we reviewed totaling $1.9 million (19 percent) until after the claims were paid, including five claims for travel …

https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/remsen-central-school-district-claims-audit-process-2019m-86

Town of East Hampton - Budget Review (B19-7-10)

… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the Town’s tentative budget for the 2020 fiscal year are … Determine whether the significant revenue and expenditure projections in the …

https://www.osc.ny.gov/local-government/audits/town/2019/11/08/town-east-hampton-budget-review-b19-7-10

Town of Cairo - Fuel Management (2019M-150)

… or kept up to date by Highway Department personnel. Of the 43,632 gallons of fuel (gasoline and diesel) used, valued … for 12,571 gallons (29 percent), valued at $23,325. The fuel access keys were not kept locked or in a controlled … and procedures for tracking fuel usage to ensure fuel is used for Town purposes. Ensure fuel keys are kept locked …

https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-cairo-fuel-management-2019m-150

Painted Post Fire Department – Cash Receipts and Disbursements (2016M-312)

… 1, 2015 through July 27, 2016. Background The Painted Post Fire Department provides fire protection services for the Villages of Painted Post and Riverside in Steuben County. The Department is … Painted Post Fire Department Cash Receipts and Disbursements 2016M312 …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/painted-post-fire-department-cash-receipts-and-disbursements

State Comptroller DiNapoli Releases School District Audit

… officials should not have paid $74,980 to a local gas station. The erroneous payments comprised $57,415 in taxes …

https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audit

Sherrill City School District - Future Farmers of America Extra-Classroom Activity Fund (2019M-251)

… complete report - pdf] Audit Objective Determine whether the District established adequate internal controls to ensure … debit cards to make purchases totaling $74,893 without the required prior approvals. Key Recommendations Board and District officials should: Ensure an annual audit of the FFA records is completed as required by regulations. …

https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sherrill-city-school-district-future-farmers-america-extra-classroom

Town of Wappinger - Information Technology (2019M-220)

… confidentially to officials. Key Recommendations Monitor web and computer usage for compliance with policy. Develop …

https://www.osc.ny.gov/local-government/audits/town/2020/03/06/town-wappinger-information-technology-2019m-220

Town of Carmel - Procurement (2019M-179)

… Determine whether Town officials procured goods and services according to the purchasing policy and General … does not provide a clear method for procuring professional services. The Town procured professional services from 16 providers with payments totaling $870,909 …

https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-carmel-procurement-2019m-179

Village of Cobleskill - Misappropriated Funds and Board Oversight (2018M-47)

… The Board failed to implement proper internal controls and the former Clerk-Treasurer did not adequately perform her … deficient; the CPA issued a disclaimer of opinion and we were unable to determine whether all water, sewer and refuse receipts were deposited. The former …

https://www.osc.ny.gov/local-government/audits/village/2020/01/03/village-cobleskill-misappropriated-funds-and-board-oversight-2018m-47

Assessment of Costs to Administer the Workers' Compensation Program for the Three State Fiscal Years Ended March 31, 2020

… Years ended March 31, 2020. About the Program The Board’s mission is to protect the rights of employees and employers …

https://www.osc.ny.gov/state-agencies/audits/2021/09/29/assessment-costs-administer-workers-compensation-program-three-state-fiscal-years-ended

Accounts Payable Advisory No. 72

… XII.6.B – Land Acquisition Payments (formerly “Paying for the Purchase of Land”) informs State agencies how to process … has been updated to reflect how State agencies obtain the information necessary to assist with voucher processing … reporting and interest payment calculations. Guidance is also provided for land acquisitions completed without …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/72-land-acquisition-payments

Warsaw Central School District – Out-of-District Tuition Billing (2021M-140)

… in out-of-district programs were accurately calculated and properly supported. Key Findings While out-of-district … totaling $459,000 we examined were accurately calculated and ultimately supported, 54 of the 55 claims we reviewed … not properly supported at the time the claims were audited and approved for payment. The claims auditor approved …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/warsaw-central-school-district-out-district-tuition-billing-2021m-140

V.3.F Projects – V. Chart of Accounts (COA) Governance

… The Project ID ChartField captures transaction information for endeavors … and may be operational or capital in nature. The Project ID is 15 alphanumeric digits in length. It captures … SFSCoach which contains a detailed listing of the Project ID Naming Standards under the Projects and Program Management …

https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3f-projects

State Comptroller DiNapoli Releases School District Audits

… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 … New York State Comptroller Thomas P DiNapoli today announced …

https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-district-audits-0

Mount Pleasant Central School District – Information Technology User Accounts (2021M-31)

… in order to prevent unauthorized use, access and/or loss. Key Findings District officials did not establish … user accounts to prevent unauthorized use, access and/or loss. Officials did not: Monitor compliance with the … accounts in order to prevent unauthorized use access andor loss …

https://www.osc.ny.gov/local-government/audits/school-district/2021/07/16/mount-pleasant-central-school-district-information-technology-user