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Conclusion – Improving the Effectiveness of Your Claims Auditing Process
… The claims auditing process is known as a "super control" … identify claims that have violated or bypassed purchasing and other important internal controls. When a thorough and deliberate audit of claims is conducted, a message is sent to all officers and …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/conclusionSag Harbor Union Free School District – Child Care Program (2016M-211)
… Purpose of Audit The purpose of our audit was to review the District’s oversight of its child care program … who is eligible for financial assistance, how past due accounts are to be collected or the records to be maintained. The Director …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/sag-harbor-union-free-school-district-child-care-program-2016m-211North Syracuse Central School District – Payroll Access and Certification (2016M-178)
… of salaried employees, professional development hours or substitute employees’ days worked. The payroll …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/north-syracuse-central-school-district-payroll-access-and-certificationBelfast Central School District – Procurement (2016M-317)
… Background The Belfast Central School District is located in the Towns of Allen, Angelica, Belfast, Caneadea and New Hudson in Allegany County. The District, which operates one school … auditor did not always ensure that purchases were made in compliance with the policy or require District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/belfast-central-school-district-procurement-2016m-317Spackenkill Union Free School District – Financial Management, Transportation and Information Technology (2015M-151)
… schools with approximately 1,500 students, is governed by an elected five-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/spackenkill-union-free-school-district-financial-managementGorham-Middlesex Central School District – Multiyear Planning (2016M-177)
… Purpose of Audit The purpose of our audit was to review the District’s multiyear planning for the period … period but this plan does not include information related to funding and maintaining the individual reserve funds; … Develop and adopt a multiyear capital plan for a three- to five-year period that addresses the anticipated timeline …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/gorham-middlesex-central-school-district-multiyear-planning-2016m-177Buffalo City School District – Special Education and Grant Administration (2017M-73)
… Background The Buffalo City School District is located in the City of Buffalo in Erie County. The District is governed by an elected … does not include assistive technology purchases or rentals in the calculation of costs to claim Excess Cost Aid. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/30/buffalo-city-school-district-special-education-and-grant-administrationXIV.8 Controls to Prevent Prohibited Transactions Using Sole Custody Funds – XIV. Special Procedures
… Assets Control’s website . Should you identify any request for payments to any of these individuals or organizations, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv8-controls-prevent-prohibited-transactions-using-sole-custody-fundsCity of Yonkers – Separation Payments and Health Insurance Buyouts of Yonkers City School District Employees (2024M-36)
… complete report – pdf] Audit Objective Determine whether City of Yonkers (City) officials ensured Yonkers City School District …
https://www.osc.ny.gov/local-government/audits/city/2024/07/26/city-yonkers-separation-payments-and-health-insurance-buyouts-yonkers-city-schoolWayne County Court and Trust Funds (2022-C&T-1)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2018 through October 31, 2021. … and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made pursuant to court orders …
https://www.osc.ny.gov/local-government/audits/county/2022/02/18/wayne-county-court-and-trust-funds-2022-ct-1Town of Wilson – Fuel Procurement and Monitoring (2024M-131)
… $117,720 without competition. Did not secure access to the fuel pumps or maintain records for fuel usage or … the Town’s fuel tanks without a key fob or other control to ensure only Town employees used the fuel for Town … business. Because officials did not establish controls to safeguard the Town’s fuel, Town officials cannot ensure …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-wilson-fuel-procurement-and-monitoring-2024m-131Islip Union Free School District – Payroll (2017M-291)
… whether District officials paid employee salaries and wages accurately for the period July 1, 2016 through July … with officials, District officials accurately calculated and paid gross salaries and wages. Key Recommendations There were no written …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/islip-union-free-school-district-payroll-2017m-291State Police Bulletin No. SP-122
… increase. Affected Employees Employees represented by PBA in Bargaining Units 07, 17 and 18 Effective Date(s) Paychecks … Shop Fee (Code 263) for New York State Troopers who are in the bargaining units listed below. Bargaining Unit Code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-122-police-benevolent-association-pba-new-york-state-troopers-inc-dues-andState Police Bulletin No. SP-115
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee increase. Affected … (Code 205 ) and Agency Shop Fee (Code 263 ) for New York State Troopers who are in the bargaining units listed below: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-115-police-benevolent-association-pba-new-york-state-troopers-inc-dues-andFort Plain Central School District - Claims Audit Process (2018M-50)
Fort Plain Central School District Claims Audit Process 2018M50
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/fort-plain-central-school-district-claims-audit-process-2018m-50Unified Court System Bulletin No. UCS-173
… Bargaining Unit SG who are members of the Association of Supreme Court Reporters Within the City of New York Effective Date(s) … Bargaining Unit SG who are members of the Association of Supreme Court Reporters Within the City of New York OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-173-association-supreme-court-reporters-within-city-new-york-duesSUNY Bulletin No. SU-245
… agencies of a new after tax legal services deduction code for members of UUP. Affected Employees Employees in … code 522. The vendor will submit all transactions for enrollments, cancellations, and/or changes in a bi-weekly file. Agency update access is not available for this deduction. Agency Actions Notify affected employees. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-245-new-voluntary-deduction-code-united-university-professionsTown of Seward – Financial Management (2016M-353)
… budgets that consistently overestimated expenditures and underestimated revenues. Key Recommendation Expand the … to cover reasonable amounts to maintain in each fund and how to manage annual operating surpluses. … The purpose …
https://www.osc.ny.gov/local-government/audits/town/2016/12/30/town-seward-financial-management-2016m-353New York State Comptroller Thomas P. DiNapoli Offers Christmas Greetings
At this special time of year when we come together to celebrate Christmas we should also reflect on the fact that we have so much to be thankful for
https://www.osc.ny.gov/press/releases/2014/12/new-york-state-comptroller-thomas-p-dinapoli-offers-christmas-greetingsState Agencies Bulletin No. 1463
… transactions using the new deduction code 529. The vendor will submit all transactions for enrollments, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1463-new-deduction-code-529-new-york-state-police-investigators-association