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State Agencies Bulletin No. 346
… Purpose To explain the procedure for the annual review of employees who claim to be exempt … file a new IT-2104-E, annually. The W-4's and IT-2104E's for the current year's exemption are to be retained in the … To explain the procedure for the annual review of employees who claim to be exempt …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/346-claiming-exempt-federal-and-state-withholdingAcceptable Time and Attendance Systems – Legacy Reporting
… by the employee that full hours were worked, except for time charged to accruals for vacation and other leave time. For good internal controls, the system should also … not have supervisors.) Examples include: Hard copy (paper) time sheets, signed by the official; Electronic time sheets …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/acceptable-time-and-attendance-systemsDrug and Alcohol Treatment Program – Provider Claiming of Depreciation Expenses
… ensure provider claims do not include State reimbursement for depreciation expenses. The audit covered the period … services. OASAS enters into agreements with providers for delivery of specific alcohol- and drug-related services. OASAS reimburses the providers for the net costs they incur to provide the services for each …
https://www.osc.ny.gov/state-agencies/audits/2016/06/08/drug-and-alcohol-treatment-program-provider-claiming-depreciation-expensesBuffalo City School District – Oversight of Field Activities at the Service Center (2014M-270)
… Purpose of Audit The purpose of our audit was to determine whether certain Service Center field employees and an IT vendor were adequately … Buffalo City School District Oversight of Field Activities at the Service Center 2014M270 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/11/buffalo-city-school-district-oversight-field-activities-service-centerTravel FAQs
… related receipts? If I return my rental car late at night, my receipt will be time-stamped the following day. Is … travel. (Return to Top) If I return my rental car late at night, my receipt will be time-stamped the following day. Is … per diem, but I also have a dinner receipt for that same night. Can I claim the receipted meal per diem? No, your meal …
https://www.osc.ny.gov/state-agencies/travel/travel-faqsReview of Collecto, Inc
… was appropriate and properly supported. The $14,355 in overpayments represented services previously billed on prior invoices. The $2,664 in potential overpayments represented charges where the … staff do not approve vouchers with duplicate billings. In addition, SUNY Downstate is working with their Counsel’s …
https://www.osc.ny.gov/state-agencies/audits/2016/06/30/review-collecto-incHudson Housing Authority – Board Oversight (2016M-302)
… Housing Authority is located in the City of Hudson in Columbia County and provides low-rent housing for qualified … that claims are in accordance with purchasing policies and credit card payments are based on credit card statements. …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/10/28/hudson-housing-authority-board-oversight-2016m-302Sodus Center Fire Department – Financial Activities (2016M-424)
… Center Fire Department is a volunteer organization located in the Town of Sodus, Wayne County. The Department, which is … by the membership due to the lack of documentation in the meeting minutes. Key Recommendations Update the … that all claims are audited, document the approved claims in the meeting minutes and retain adequate supporting …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/03/31/sodus-center-fire-department-financial-activities-2016m-424State Agencies Bulletin No. 1664.1
… Bulletin 1664. Purpose To provide agencies with an updated list of unions that submit membership and dues transactions … deduction for union dues. The attached document provides a list of those unions that submit membership and dues … To provide agencies with an updated list of unions that submit membership and dues transactions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/16641-updated-procedures-initiating-or-terminating-payroll-deductions-unionUnified Court System Bulletin No. UCS-266.4
… review of the procedures for initiating and terminating payroll deductions for union dues has highlighted the need to … properly authorized, verified and executed. As the State’s payroll administrator, OSC is responsible for processing required payroll deductions (e.g., income tax and wage garnishments) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-2664-updated-procedures-initiating-or-terminating-payrollTown of Sweden – Justice Court (2014M-318)
… of our audit was to review the processes and procedures for the Court’s financial operations for the period January 1, 2013 through September 4, 2014. … Town Board, which has the overall responsibility for overseeing the financial activities of the Town, … of our audit was to review the processes and procedures for the Courts financial operations for the period January 1 …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/20/town-sweden-justice-court-2014m-318Byron-Bergen Central School District – Online Banking and Information Technology (2014M-261)
… of our audit was to evaluate internal controls related to online banking and information technology for the period July … $21.3 million. Key Findings The District unnecessarily has online banking access for all if its bank accounts. District … names, passwords and secured token devices used to access online banking and do not consistently erase the browser …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/byron-bergen-central-school-district-online-banking-and-informationContact and Security Administrators
… at your organization and authorize administrator access to more than one employee for each of the administrator … roles. Contact and Security Administrators: It’s important to regularly review and update contact types, contact … access is individually assigned. Do not allow employees to share user IDs or passwords. Administrator Authorization …
https://www.osc.ny.gov/retirement/employers/contact-and-security-administratorsDiNapoli: Local Governments Should Improve Enforcement of State Fire Code Regulations
… The audit reviewed enforcement of the state’s Uniform Fire Code in seven cities and three villages. “Local officials … all other buildings requiring a fire safety and evacuation plan must have a fire safety inspection at least every three … 76 percent of those reviewed, did not have a fire safety plan on file that met the minimum fire code requirements. Of …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-local-governments-should-improve-enforcement-state-fire-code-regulationsNew York City School-Based Health Centers – Security and Controls Over Medications and Related Supplies
… or their families. SBHCs bill Medicaid and third-party insurance for reimbursement, as appropriate. All SBHCs must … Ten of the 11 SBHCs sampled had shortages in various medication categories (907 out of 2,298.25 units expected). … student-supplied medications. They do not record student medication transactions (e.g., medications received from or …
https://www.osc.ny.gov/state-agencies/audits/2015/01/08/new-york-city-school-based-health-centers-security-and-controls-over-medications-andX.3.A Agency Vendor Registration – X. Guide to Vendor/Customer Management
… Number (EIN), Social Security Number (SSN), etc. Remit-to Address Mailing address for payments, 1099s, if applicable, … Address Mailing address for purchase orders Ordering Email Address* E-mail address where purchase orders will be … financial decisions at the business Primary Vendor Contact Email Address E-mail address for the Primary Vendor Contact …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x3a-agency-vendor-registrationSchuyler County Industrial Development Agency – Project and Sublease Approval and Monitoring (2014M-369)
… For calendar year 2014, the Agency had 10 active projects, and it entered into four sublease agreements with … has not established criteria and procedures for selecting projects and subleases. The Board does not document its approval process or rationale for approved projects or subleases and does not prepare a documented …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schuyler-county-industrial-development-agency-project-andIrvington Union Free School District – Information Technology (2016M-266)
… million. Key Findings The acceptable use policy does not address computer users who do not use the District’s … purposes or the inappropriate use of IT equipment. The email policy allows for the use of personal email through external mail servers. District staff are able …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/irvington-union-free-school-district-information-technology-2016m-266North Syracuse Central School District – Payroll Access and Certification (2016M-178)
… July 1, 2014 through December 31, 2015. Background The North Syracuse Central School District is located in the … North Syracuse Central School District Payroll Access and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/north-syracuse-central-school-district-payroll-access-and-certificationTown of Hempstead Sanitary District No. 7 – Post-Employment Payments, Claims Processing and Professional Services (2014M-198)
… and recycling pickup services to households and businesses in parts of the Town of Hempstead. The District is separate … so, and the District, as a result, made more than $810,000 in unauthorized payments. The Board has not established a …
https://www.osc.ny.gov/local-government/audits/district/2014/12/24/town-hempstead-sanitary-district-no-7-post-employment-payments-claims-processing