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Town of Olive – Claims Processing and Information Technology (2012M-223)
… Purpose of Audit The purpose of our audit was to review the Town’s processes for claims auditing and … technology (IT) for the period January 1, 2011, to August 28, 2012. Background The Town of Olive is located … plan. Key Recommendations Establish written procedures to ensure claims are properly reviewed prior to authorizing …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-olive-claims-processing-and-information-technology-2012m-223Village of Riverside – Treasurer’s Misappropriation of Funds (2013M-349)
… The Treasurer did not keep complete and accurate financial reports, perform bank reconciliations and file required reports with OSC. Key Recommendations Take appropriate action … Maintain complete and accurate financial records and reports, perform bank reconciliations and file all financial …
https://www.osc.ny.gov/local-government/audits/village/2014/04/08/village-riverside-treasurers-misappropriation-funds-2013m-349Sandy Creek Central School District – Cafeteria Operations (2016M-354)
… was to analyze the school lunch fund’s financial condition for the period July 1, 2015 through June 24, 2016. Background … Board of Education. Budgeted school lunch appropriations for the 2016-17 fiscal year total $513,020. Key Findings … self-sufficient. The District’s productivity level for meals per labor hour (MPLH) is below the industry …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/sandy-creek-central-school-district-cafeteria-operations-2016m-354Orleans Niagara Board of Cooperative Educational Services – Financial Management (2016M-72)
… Purpose of Audit The purpose of our audit was to review the BOCES’ management of financial activities for the period July 1, 2011 through …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/orleans-niagara-board-cooperative-educational-services-financial-management-2016mBeacon City School District – Claims Auditing (2016M-20)
… bidding. The claims auditor did not ensure that sufficient funds were available on open purchase orders when approving claims resulting in eight open purchase orders being overspent by $77,436. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/beacon-city-school-district-claims-auditing-2016m-20Controls Over Cash Advance Accounts
… the cash is transferred from the State Treasury to a local bank account for use by the agency. SED was authorized to …
https://www.osc.ny.gov/state-agencies/audits/2014/09/08/controls-over-cash-advance-accountsJericho Union Free School District – Financial Management (2016M-328)
… Purpose of Audit The purpose of our audit was to examine the District’s financial management practices for … officials overestimated budgeted appropriations by 9 to 12 percent– ranging from $9.8 to $12.4 million – for three of the four years in our audit …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/jericho-union-free-school-district-financial-management-2016m-328Gorham-Middlesex Central School District – Multiyear Planning (2016M-177)
… our audit was to review the District’s multiyear planning for the period July 1, 2014 through March 23, 2016. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $31.46 … details regarding the anticipated use of reserve funds for a five-year period but this plan does not include …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/gorham-middlesex-central-school-district-multiyear-planning-2016m-177Miller Place Fire District – Credit Cards (2024M-58)
… report – pdf] Audit Objective Determine whether the Miller Place Fire District (District) Board of Fire … to initiate corrective action. … Determine whether the Miller Place Fire District District Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/13/miller-place-fire-district-credit-cards-2024m-58Oakfield-Alabama Central School District – Procurement (2024M-103)
… procedures (Policy) when procuring goods and services. Of the 62 purchases totaling $4.9 million that were tested, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/oakfield-alabama-central-school-district-procurement-2024m-103Qualified Personal Service Contracts (QPSC) Listing
… regarding Qualified Personal Services Contracts (QPSCs) to a Task Force and on their agencies' websites. A QPSC is … State agency contract with any non-State entity pursuant to State Finance Law §163 or §136-A, under which: The … a majority of the costs of the contract are attributable to compensation of the contractor's personnel; and The agency …
https://www.osc.ny.gov/procurement/qualified-personal-service-contracts-qpsc-listingState Agencies Bulletin No. 1680
… Employees Employees participating with New York State Payroll Online (NYSPO) who choose to opt out of receiving a … Form W-2 statement on NYSPO or contacting their Agency Payroll Officer for a paper copy of their Form W-2 statement. … providing consent after printing is completed for the 2018 calendar year and a paperless Form W-2 statement for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1680-new-york-state-payroll-online-nyspo-electronic-delivery-form-w-2State Comptroller DiNapoli Releases Municipal Audits
… the town's objectives and goals for using the accumulated funds. Town of Marbletown – Financial and Capital Planning …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Tax Collections Down $1.3 Billion in First Half of Fiscal Year
… of settlement money the state has largely committed for various uses. “Personal income tax collections continue … At the same time, the use of some settlement resources for ongoing spending and to boost the state’s bottom line may … New York’s true fiscal position, and leaving uncertainty for the commitments already made. Going forward careful …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-tax-collections-down-13-billion-first-half-fiscal-yearState Agencies Bulletin No. 753
… error messages appearing on the NPAY766 (Employee Address Not Barcodeable) Report. Effective Date(s) Immediately … The NPAY766 Report contains employee addresses that do not meet U.S. postal standards for bar code mailing. … CODES According to the US Postal Service, the country you selected does not have a Postal Code. POSTAGE IS CHEAPER …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/753-new-error-messages-control-d-report-npay766How the Program Works – Contribution Stabilization Program
… determines an employer’s annual contribution according to its usual procedures. The CSP does not change these … NYSLRS compares the employer’s normal annual contribution to the graded contribution to determine if the employer is eligible to amortize or …
https://www.osc.ny.gov/retirement/employers/csp/how-program-worksII.4.C Cash and Basic Financial Statements – II. New York State Financial Accounting
… activities, which normally are supported by taxes and intergovernmental revenues, are reported separately from …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4c-cash-and-basic-financial-statementsIX.8.C Payments to the U.S. Treasury and U.S. Department of Education – IX. Federal Grants
… an audit disallowance, or any scenario where there is no new cash being posted to SFS, and an expenditure is being …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8c-payments-us-treasuryState Agencies Bulletin No. 1772
… Employees Employees participating with New York State Payroll Online (NYSPO) who choose to opt out of receiving a … Form W-2 statement on NYSPO or contacting their Agency Payroll Officer for a paper copy of their Form W-2 statement. … providing consent after printing is completed for the 2019 calendar year and a paperless Form W-2 statement for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1772-new-york-state-payroll-online-nyspo-electronic-delivery-2019-form-w-2State Agencies Bulletin No. 1861
… tax year. Affected Employees Employees participating with New York State Payroll Online (NYSPO) who choose to opt out … to employees if the following requirements are met: All employees who opt out of receiving a paper Form W-2 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1861-new-york-state-payroll-online-nyspo-electronic-delivery-2020-form-w-2