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Controls Over Cash Advance Accounts
… over the cash advance accounts it oversees to ensure the money is properly accounted for and used for appropriate … problem, but was ultimately not needed. Two checks have no information other than check number in the electronic … Consider reducing the petty cash fund to a more reasonable limit, such as $1,000. Other Related Audits/Reports …
https://www.osc.ny.gov/state-agencies/audits/2014/06/25/controls-over-cash-advance-accountsNiagara Charter School – Student Enrollment and Billing (2013M-294)
… 6, 2013. Background The Niagara Charter School, located in the Town of Wheatfield, Niagara County, is governed by a … and enrollment was not always adequately supported. In some instances, for students with less than full-time … the full-time equivalents (FTEs), which resulted in over-billing school districts by more than $10,200. We …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/niagara-charter-school-student-enrollment-and-billing-2013m-294Ramapo Central School District – Fund Balance and Employee Compensation (2013M-189)
… about 13 percent of the subsequent year’s budget, which is much higher than the statutory 4 percent limit allowed for … the entry level and cost about $95,000 more a year than if they started at the entry level. According to District … are valid and supported. Review all reserves and determine if the amounts reserved are necessary, reasonable, and in …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/ramapo-central-school-district-fund-balance-and-employee-compensationWaverly Central School District – Financial Condition (2013M-148)
… 1, 2011, to March 26, 2013. Background The Waverly Central School District is located in Tioga and Chemung Counties. The … those funds in appropriate reserves. … Waverly Central School District Financial Condition 2013M148 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/waverly-central-school-district-financial-condition-2013m-148Wainscott Common School District – Financial Condition (2013M-268)
… actually used less than $1.9 million of the appropriated fund balance during this period. As a result, the District accumulated unexpended surplus fund balance equivalent to 68 percent of the ensuing years’ … operational needs or the use of unexpended surplus fund balance in a manner that benefits the District …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/wainscott-common-school-district-financial-condition-2013m-268Laurens Central School District – Budgeting and Reserves (2013M-135)
… fund balance has increased 72 percent to $3.6 million with reserves at almost $3 million or 82 percent of the fund …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/laurens-central-school-district-budgeting-and-reserves-2013m-135King Center Charter School – Purchasing (2013M-215)
… provide appropriate guidance as to when written or verbal price quotes should be obtained and when items must be … often did not properly document verbal or written price quotations when making purchase decisions. For example, … have adequate documentation to demonstrate that the lowest price was obtained. We reviewed 12 disbursements associated …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/king-center-charter-school-purchasing-2013m-215Liberty Central School District – Budget Review (B4-13-4)
… The food service fund relies on significant transfers from the general fund each year. The subsidies will only … they adopt their 2013-14 budget. Develop a long-term plan to reduce the need for general fund subsidies to fund …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/liberty-central-school-district-budget-review-b4-13-4State Agencies Bulletin No. 2237
… Purpose: To notify agencies of changes to the file, provide the new file layout, and testing information. Background: The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2237-changes-nhrp501-agency-master-file-include-additional-fieldsDiNapoli: Financial Records of 500 Public Authorities Now on www.openbooknewyork.com
… , a transparency website launched by DiNapoli in 2008. The database, going back to 2007, can be downloaded in an Excel, tsv or csv format. “Public authorities often do business out of the public eye, but they are responsible for overseeing …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-financial-records-500-public-authorities-now-wwwopenbooknewyorkcomDiNapoli Releases Municipal Audits
… Water District , Town of Poland and the Town of Porter . “In today’s fiscal climate, budget transparency and … effectively.” Town of Amenia – Leave Accruals (Dutchess County) Internal controls in the payroll department were … supervisor did not close completed capital projects and transfer the remaining money to the appropriate operating …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-releases-municipal-auditsAccounts Payable Advisory No. 32
… for 1099 reporting SFS payments using a Single Payment Vendor ID and for non-SFS payments Guidance: Consistent with … - Processing Payments Subject to Federal Reporting , OSC's Bureau of State Expenditures (BSE) will produce and send … vendors, agencies must provide the required tax reporting data to BSE’s Federal Reporting Unit using this template *. …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/32-1099-reporting-single-payments-non-sfs-paymentsXI.1 Procurement and Contract Management Overview and Policies – XI. Procurement and Contract Management
… contracts that state agencies and state authorities have with businesses, not-for-profit organizations, and other …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi1-procurement-contract-management-overview-policiesNY State Comptroller DiNapoli Statement on Pew Charitable Trusts Ranking State Pension Fund One of Top in Nation
… million members, retirees and their families rely on us for their financial security in retirement, and we're making …
https://www.osc.ny.gov/press/releases/2018/04/ny-state-comptroller-dinapoli-statement-pew-charitable-trusts-ranking-state-pension-fund-one-topState Agencies Bulletin No. 1223
… Tax Tables and Methods OSC Actions OSC will update PayServ with these tax related changes for 2013. OSC will also issue …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1223-summary-tax-related-withholding-requirements-2013Steuben County – Court and Trust Funds (2024-C&T-4)
… and annual reconciliation of court and trust funds with the County Clerk and Surrogate’s Court are performed, …
https://www.osc.ny.gov/local-government/audits/county/2024/09/13/steuben-county-court-and-trust-funds-2024-ct-4Sole Custody Reporting
… control must be reconciled at least monthly. Compliance with this requirement contributes immeasurably to accurate, …
https://www.osc.ny.gov/state-agencies/guidance/sole-custody-reportingMedicaid Program – Impact of Rejected Encounters on the Collection of Drug Rebates
… for performing detailed reviews of rejected encounter claim data. As a result, DOH did not include these claims in its rebate process. The most common encounter claim rejection reason identified was that the encounter … enrollment with the MCO that submitted the encounter claim (often due to the untimeliness of recipient enrollment …
https://www.osc.ny.gov/state-agencies/audits/2024/12/23/medicaid-program-impact-rejected-encounters-collection-drug-rebatesState Agencies Bulletin No. 2307
… Purpose: The purpose of this bulletin is to inform agencies of the chargeback process for direct-mailed 2024 form W-2’s. Background: In order to repay OSC for the direct mailing costs for 2024 form W-2 for employees, an agency chargeback journal must be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2307-direct-mailed-form-w-2-agency-chargebackLong Beach City School District – Financial Management (2023M-147)
… or used to fund operations. District officials disagreed with certain aspects of our findings. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/long-beach-city-school-district-financial-management-2023m-147