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VIII.1.C Expenditure Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… previously posted expenditure accounting transactions using a General Ledger Journal Entry in SFS. Expenditure … previously posted expenditure accounting transactions using a General Ledger Journal Entry in SFS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1c-expenditure-transfersState Agencies Bulletin No. 1980
… agencies that the pensionable overtime (OT) earnings limit for Tier 6, New York City Teachers Retirement System (82), … (83), and New York City Employee Retirement System (84) for the 2022 plan year is $18,233.00. Affected Employees Tier … NYCBERS, and NYCERS are affected. Background OT limit for Tier 6 began in State fiscal year 2012-13 at $15,000. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1980-2022-tier-6-overtime-limit-nyc-retirement-systems-nycers-nyctrs-andState Agencies Bulletin No. 1978
… is to notify agencies of the 2022 maximum salary limit for ORP and VDC in Tier 6 plan members. Affected Employees … (C), and 408 (k) (6) (D) (ii) will increase to $305,000 for the 2022 calendar year for ORP and VDC Tier 6 plan participants. Effective Dates …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1978-maximum-salary-limit-optional-retirement-plan-orp-and-voluntary-definedWestern Sullivan Public Library – Library Operations (2015M-156)
… analysis of operations or segregate cost information by building. The Library’s circulation and number of patrons … of Library operations and segregate cost information by building to allow for more informed management decisions …
https://www.osc.ny.gov/local-government/audits/library/2015/10/23/western-sullivan-public-library-library-operations-2015m-156Bayport-Blue Point Public Library – Employee Leave Accruals and Procurement (2013M-385)
… Purpose of Audit The purpose of our audit was to determine whether the Library’s leave … of Regents, located in the Town of Brookhaven in Suffolk County. It serves the residents of the Bayport-Blue Point …
https://www.osc.ny.gov/local-government/audits/library/2014/04/25/bayport-blue-point-public-library-employee-leave-accruals-and-procurement-2013mState Agencies Bulletin No. 1883
… of the 2021 maximum salary limit for members of ORP in Tiers 1 through 5. Affected Employees Employees who are members of ORP in Tiers 1-5 are affected. Background In accordance with Section …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1883-maximum-salary-limit-optional-retirement-plan-orp-tiers-1-through-5Overview – Travel and Conference Expense Management
… travel and conference policy, specifically designed for your operations, is the foundation for establishing effective … expenses. One of the purposes of this guide is to provide you with an overview of key elements that you should consider … One of the purposes of this guide is to provide you with an overview of key elements that you should consider …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/overviewMastic Beach Fire District – Cash Disbursements (2017M-38)
… 1, 2015 through September 30, 2016. Background The Mastic Beach Fire District is a district corporation of the State, … Mastic Beach Fire District Cash Disbursements 2017M38 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/24/mastic-beach-fire-district-cash-disbursements-2017m-38Town of Tyre - Long-Term Planning (2019M-61)
… Determine whether the Board established adequate longterm plans which appropriately address the Towns …
https://www.osc.ny.gov/local-government/audits/town/2019/05/29/town-tyre-long-term-planning-2019m-61Southside Academy Charter School - Enrollment and Billing (2019M-70)
… whether student enrollment records and billings to school districts were accurate and supported. Key Findings The School overbilled the Syracuse City School District (SCSD) $28,640 in charter school tuition for … whether student enrollment records and billings to school districts were accurate and supported …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/05/31/southside-academy-charter-school-enrollment-and-billing-2019m-70Poughkeepsie City School District - Payroll (2019M-110)
… Review and update the different policies and CBAs to ensure that CBAs are adequate and comprehensive and that … in accordance with them. Develop and implement procedures to ensure that payroll payments are made in accordance with … agreed with our recommendations and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/poughkeepsie-city-school-district-payroll-2019m-110Dansville Central School District - Information Technology and Non-Instructional Employee Leave Benefits (2018M-169)
… The Board and District officials have not adopted adequate security policies and procedures to safeguard IT assets. District officials did not provide IT security awareness training for employees. As of February 27, … officials. Key Recommendations Adopt comprehensive IT security policies, procedures and plans to safeguard IT …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/dansville-central-school-district-information-technology-and-nonChateaugay Fire Company, Inc. - Financial Activities (2018M-77)
… Treasurer did not maintain accurate accounting records. For example, The Treasurer did not record collections … to allow officials to determine whether the expenses were for valid purposes. The Treasurer did not comply with the bylaws for 35 claims totaling $15,318 that required …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/08/10/chateaugay-fire-company-inc-financial-activities-2018m-77Marcellus Central School District – Online Banking (2020M-66)
… none of the employees involved in online banking received Internet security awareness training. Key Recommendations … and that employees involved in online banking receive Internet security awareness training. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/marcellus-central-school-district-online-banking-2020m-66Pulaski Academy and Central School District - Separation Payments (2020M-20)
… found officials: Paid five former administrators a total of $24,989 for accrued unused vacation leave upon separation … Consult with legal counsel as to seeking recovery of payments identified in this report that are inconsistent …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/pulaski-academy-and-central-school-district-separation-payments-2020m-20Pulteney Fire District No. 2 – Misappropriation of Funds (2014M-308)
… by an elected five-member Board of Fire Commissioners, has one fire department, the Pulteney Volunteer Fire … funds and made $709 in questionable payments to her husband. The former Treasurer did not maintain accurate …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/28/pulteney-fire-district-no-2-misappropriation-funds-2014m-308Town of Hempstead – Procurement (2022M-63)
… used competitive methods when procuring professional services and purchases subject to competitive bidding. Key … Officials did not always seek competition for professional services and ensure bid specifications were met. Officials … should: l Seek competition when procuring professional services and enter into written agreements with all …
https://www.osc.ny.gov/local-government/audits/town/2022/09/23/town-hempstead-procurement-2022m-63Village of Ocean Beach – Clerk-Treasurer Compensation (2022M-79)
… with his individual employment agreements, resulting in: $44,135 in overpayments for unused vacation and sick leave and … Village Attorney about recovering the overpayments noted in the report and properly report fringe benefits for income …
https://www.osc.ny.gov/local-government/audits/village/2022/10/14/village-ocean-beach-clerk-treasurer-compensation-2022m-79Village of Monticello – Payroll (2022M-59)
… report – pdf] Audit Objective Determine whether Village of Monticello (Village) officials ensured that payroll and payroll-related benefits were paid properly. Key Findings … for the limited periods that we reviewed, 11 (15 percent) of the Village’s employees received erroneous compensation …
https://www.osc.ny.gov/local-government/audits/village/2022/11/18/village-monticello-payroll-2022m-59Bradford Central School District – Claims Auditor (2022M-157)
Determine whether the Bradford Central School District District claims auditor performed a proper claims audit
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/bradford-central-school-district-claims-auditor-2022m-157