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Town of Rossie – Records and Reports and Cash Disbursements (2013M-168)
… our audit was to evaluate the Town’s financial operations for the period January 1, 2011, through December 31, 2012. … The Town of Rossie is located in St. Lawrence County and has a population of 877. The Town Board comprises four … The Supervisor did not maintain accurate computerized accounting records and reports. Balance sheet amounts did not …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-rossie-records-and-reports-and-cash-disbursements-2013m-168January 2001: Accounting & Reporting of Expendable and Non-expendable Trusts
… and nonexpendable trust funds and creates new funds based on the ability to use these resources for governmental … units that implement the provisions of the Statement to do so. Therefore, the following changes will be made to the USA effective for fiscal years starting on or after July 1, 2001: Trusts that benefit your …
https://www.osc.ny.gov/local-government/publications/january-2001-accounting-reporting-expendable-and-non-expendable-trustsUnified Court System Bulletin No. UCS-142
… Earn Code NRA Income Code XPL IC 17 YPL IC 18 ZPL IC 19 Agency Actions Notify affected employees. Control-D Report …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-142-prepaid-legal-service-benefit-unified-court-system-employeesState Agencies Bulletin No. 1598
… Purpose: The purpose of this bulletin is to inform agencies of PayServ changes that must occur when an … Job Action and whose ORP or VDC Savings Plans panel is set to Elect are affected. Background: OSC has identified several … are receiving service credit and/or Employer contributions to which they are not entitled. Effective Dates: Beginning …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1598-terminating-retirement-plans-active-employees-prior-job-action-retireState Comptroller DiNapoli Releases School Audits
… and the South Jefferson Central School District . "In today's fiscal climate, budget transparency and … School District – Financial Condition (Orange County) In fiscal years 2011-12 through 2015-16, the board … the school lunch fund for a minimum of $4,640 spent on program expenditures. For access to state and local …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-school-auditsAmusement Park and Fair Ride Safety
… Purpose To determine if the Department of Labor (Department) is … period, 42 Department staff made over 4,800 site visits to conduct inspections of rides across the State. In 2013 …
https://www.osc.ny.gov/state-agencies/audits/2014/08/12/amusement-park-and-fair-ride-safetyResponsibility for IT Internal Controls – Information Technology Governance
… and ethical leadership. Generally, governing boards do not design internal controls or develop the written … and student information) within those systems. Depending on how IT responsibilities are assigned, the governing … exercise oversight, it can be done at little or no cost. On the other hand, not asking the right questions may …
https://www.osc.ny.gov/local-government/publications/it-governance/responsibility-it-internal-controlsUse of New York State Snowmobile Trail Development and Maintenance Funds
… whether the New York State Snowmobile Trail Development and Maintenance Fund is used for its intended purpose. Background In 1985, the New York … to his own. We referred this matter to the Herkimer County District Attorney's Office for potential prosecution. Eight …
https://www.osc.ny.gov/state-agencies/audits/2013/01/02/use-new-york-state-snowmobile-trail-development-and-maintenance-funds-0What Not to Report – Legacy Reporting
… Law. The following payments should not be reported to us on the monthly report (nor should contributions be taken from … 3, 4, 5 and 6 and Tier 1 members with a date of membership on or after April 1, 1972 Cafeteria Plan Salary Reductions Some public employers have adopted cafeteria plans (e.g., specific fringe benefits: …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/what-not-reportXI.7.C Deferred Payment Arrangements – XI. Procurement and Contract Management
… its liability through installment payments. A DPA tends to have associated administrative costs and should therefore be … Law. See XI.2.A Thresholds for additional information on the threshold for revenue contracts. The DPA should … the appropriate Audit Type. For additional instruction on this topic, visit the job aids published to SFS Coach. SFS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi7c-deferred-payment-arrangementsVillage of Ossining – Parking Ticket Collections (2017M-259)
… an adequate system is in place to collect outstanding parking tickets for the period January 1, 2016 through … not adopted adequate policies and practices for collecting unpaid parking fines. The Village has approximately $1.8 … tickets outstanding as of September 30, 2017. Tickets have remained on the unpaid parking tickets report for many …
https://www.osc.ny.gov/local-government/audits/village/2018/02/09/village-ossining-parking-ticket-collections-2017m-259Three Village Central School District – Fuel Inventories (2015M-271)
… Purpose of Audit The purpose of our audit was to determine if the District properly accounted for fuel … has not ensured that policies and procedures are in place to control fuel assets. District officials do not review fuel transaction reports or reconcile fuel purchased to fuel consumed. Key Recommendations Ensure that policies …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/three-village-central-school-district-fuel-inventories-2015m-271Northern Adirondack Central School District – Leave Accruals (2020M-50)
… complete report - pdf ] Audit Objective Determine whether the District accurately maintains employee leave records. Key … vacation leave accruals that exceed the amount allowed in Board-approved contracts. Errors occurred in the leave … action to recover funds. Except as specified in Appendix A, District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/25/northern-adirondack-central-school-district-leave-accruals-2020m-50State Agencies Bulletin No. 1100
… spouse in the New York State Health Insurance Plan (NYSHIP) Effective Date(s) Paychecks dated November 17, 2011 … amounts will be subject to Federal, Social Security and Medicare taxes only. OSC will process a weekly input file …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1100-new-imputed-income-earnings-codes-health-benefits-provided-marriedHow to Conduct a Vendor Responsibility Review
… states that you’ve conducted an affirmative review and have reasonable assurance that the vendor is responsible. … However, if the prospective vendor will rely heavily on a parent or subsidiary company to perform the contract, … Reviewing subcontractors of the vendor If the vendor will have a subcontractor perform part of the work, you must …
https://www.osc.ny.gov/state-vendors/vendrep/how-conduct-vendor-responsibility-reviewEastport-South Manor Central School District – Building Safety (2020M-18)
… officials generally agreed with our recommendations and have initiated or indicated they planned to initiate … corrective action. Appendix B includes our comment on an issue that was raised in the District’s response …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/eastport-south-manor-central-school-district-building-safety-2020m-18State Comptroller DiNapoli Releases Audits
… Programs (Follow-Up) (2019-F-40) An audit released in April 2018 determined, based on the amount and quality of … adequate oversight of domestic violence residences. In a follow-up, auditors found OCFS made progress addressing the issues identified in the initial audit. Office of Children and Family Services: …
https://www.osc.ny.gov/press/releases/2020/03/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Village of Odessa – … over the last three school years. Afton Central School District – Fund Balance Management (Chenango County) The … recording cash receipts and disbursements into the accounting records, preparing the monthly bank …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-1Payroll Improvement Project Bulletin No. PIP-015
… on March 15, 2021. The newest AC 2772 (rev 01/21) is required for all direct deposit transactions entered after … employees as requested, process Form AC3446 received from affected employees, and take other actions before March … fraud is suspected and/or direct deposit suspension is required. Locked Queries 9.1 Conversion Selection: OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-015-direct-deposit-updated-business-process-and-ac-2772Oversight of Food Service Establishments
… offices. Thirty-six counties and the City of New York have a health department; the 21 counties without full-service health departments rely on the Department’s district offices. Hereafter, we … foodborne illness. However, designated health departments have not conducted inspections as frequently as recommended, …
https://www.osc.ny.gov/state-agencies/audits/2019/04/05/oversight-food-service-establishments