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Saranac Central School District – Payroll (2015M-298)
… Background The Saranac Central School District is located in the Towns of Beekmantown, Black Brook, Dannemora, Plattsburgh, Saranac and Schuyler Falls in Clinton County. The District, which operates four schools … performed by the payroll clerk. The Superintendent, or in his absence the Business Administrator, should compare …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/saranac-central-school-district-payroll-2015m-298Rochester City School District – Payroll and Procurement (2016M-435)
… Background The Rochester City School District is located in the City of Rochester, Monroe County. The District, which … for the processing or monitoring of payroll payments. In our audit sample of payroll payments, we identified over $356,600 in incorrect or unsupported payments. Hundreds of staff …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/10/rochester-city-school-district-payroll-and-procurement-2016m-435Pittsford Central School District – Security of Personal, Private and Sensitive Information (PPSI) on Mobile Computing Devices and Extracurricular Cash Records and Collections (2016M-92)
… event ticket inventory to account for the number of tickets sold. Key Recommendations Adopt formal written … and inventory of PPSI stored on all District computer equipment is prepared to ensure data … event ticket inventory to account for the number of tickets sold. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/pittsford-central-school-district-security-personal-private-and-sensitiveNorth Colonie Central School District – Claims Processing (2013M-9)
… Colonie Central School District (District) is located in the Town of Colonie, Albany County. The District is … supported and that goods and services have been received in the amount and price as ordered prior to payment. We … them to see if they were properly supported and audited in a timely manner. All of the 45 claims tested were audited …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/29/north-colonie-central-school-district-claims-processing-2013m-9CUNY Bulletin No. CU-276
… Purpose To explain processing of the Prepaid Legal Service Benefit for tax purposes for the 2006 calendar … 2006 OSC Actions OSC will automatically apply the Prepaid Legal Service Benefit for the 2006 calendar year. Listed … are the union, bargaining units, the value of the Prepaid Legal Benefit and the Earnings Codes: Union Bargaining Units …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-276-prepaid-legal-service-benefit-cuny-employeesEarly Childhood Education Center – Compliance With the Reimbursable Cost Manual
… reported costs must comply with the guidelines specified in the RCM. For the fiscal year ended June 30, 2012, ECEC reported about $2.8 million in reimbursable costs for the rate-based special education … programs we audited. Key Finding We identified $3,501 in costs that did not comply with SED’s requirements for …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/early-childhood-education-center-compliance-reimbursable-cost-manualState Agencies Bulletin No. 1206
… been viewed during the current session will be highlighted in the Report List A new option has been added to show the Total Number of Reports Retrieved in the Reports List Supports browsers FireFox 6, Internet … with the enhancements and instructions described in this bulletin. Users must install a new Control-D …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1206-control-d-upgradeDiNapoli: Bombay Clerk Sentenced for Pocketing Justice Court Fees
… Thomas P. DiNapoli. Eric Fleury, 44, was sentenced in Dickinson Town Court to three years’ probation and ordered … nearly a year, investigators found. Since taking office in 2007, DiNapoli has committed to fighting public corruption … easy-to-use website was created to promote transparency in government and provide taxpayers with better access to …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-bombay-clerk-sentenced-pocketing-justice-court-feesWhitney Point Central School District – Information Technology (2023M-179)
… potential inability to communicate during a disruption. In addition to sensitive IT control weaknesses that we … user accounts (4 percent) that were not needed and/or used in more than five years. All of these user accounts were … B includes our comment on an issue that was raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/whitney-point-central-school-district-information-technology-2023m-179Putnam County – Court and Trust Funds (2024-C&T-2)
… money from foreclosures and contract disputes resulting in a mechanic’s lien (i.e., a security interest in property filed to ensure payment for contracted services … rendered on the property). These actions are recorded in the County Clerk’s (Clerk) office when payments are …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/03/29/putnam-county-court-and-trust-funds-2024-ct-2State Comptroller Thomas P. DiNapoli Statement on NYC's FY 2025 Preliminary Budget
… A take down of larger-than-historical contingency (in-year) reserves, better-than-projected revenue and … revenue allowed the city to take smaller agency savings in this round and to restore earlier reductions. However, the … the delicate balance of reducing the pace of cost growth in a way that does not hurt the city’s economy should remain …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-thomas-p-dinapoli-statement-nycs-fy-2025-preliminary-budgetEast Hampton Union Free School District – Network and Financial Application Access and Information Technology Contingency Planning (2022M-8)
… enabled network user accounts were not logged into in the last six months. Accounts grant access to sensitive … plan. District officials disagreed with certain findings in our report but indicated that they will initiate … B includes our comments on certain issues officials raised in their response. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/08/east-hampton-union-free-school-district-network-and-financial-applicationState Comptroller DiNapoli Statement on New York City Mayor's 2023 State of the City Address
… opportunity and a lack of affordable housing. Wall Street provided a boost in tax revenue in the first two years …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-statement-new-york-city-mayors-2023-state-city-addressElmwood Village Charter School – Student Enrollment and Billing (2013M-174)
… Background The Elmwood Village Charter School, located in the City of Buffalo, Erie County, is governed by a Board … We also reviewed the relevant factors included in the calculation for all five final billings to the school districts and did not identify any discrepancies in the School’s calculation. We selected a judgmental sample …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/23/elmwood-village-charter-school-student-enrollment-and-billing-2013m-174V.3.H Category Code – V. Chart of Accounts (COA) Governance
… There are over 50,000 Category Codes that are configured in the SFS. Where a Category Code field is used or required, … is entered into the SFS. Category Codes are only available in the Purchasing module. All Category Codes are mapped to … the Category Code to Account Mapping, can be found in SFSCoach under Training Material “Category Codes …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3h-commodity-codeTown of West Union – Board Oversight and Cash Receipts and Disbursements (2014M-307)
… audit any claims from the general fund, water district and street lighting fund. The Board did not adopt detailed …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-west-union-board-oversight-and-cash-receipts-and-disbursements-2014m-307Oswego School District Public Library – Selected Cash Receipts (2013M-397)
… The Oswego School District Public Library is located in Oswego County, and is part of the North Country Library … amount of money paid to the Library when there are refunds in property assessments due to tax certiorari judgments. … receipts. The Library does not have procedures in place to record all receipts at the time of collection and …
https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397Richland Fire District – Board Oversight (2016M-374)
… the State, distinct and separate from the Town of Richland in Oswego County. There is one fire company located within … tax, known as foreign fire insurance money, was placed in the District’s general fund checking account and … Key Recommendations Deposit foreign fire insurance money in a separate bank account so it will not be commingled with …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/richland-fire-district-board-oversight-2016m-374Jefferson County – Court and Trust Funds (2022-C&T-6)
… money from foreclosures and contract disputes resulting in a mechanic’s lien. These actions are recorded in the County Clerk’s office when payments are deposited as required by court order. Additionally, in certain circumstances, funds from estates are entrusted to …
https://www.osc.ny.gov/local-government/audits/county/2022/11/23/jefferson-county-court-and-trust-funds-2022-ct-6Accounts Payable Advisory No. 71
… than Form 1099-MISC. Payors also report certain income in different box numbers on the redesigned 1099-MISC. OSC … year 2020 using the withholding data provided by agencies in the Statewide Financial System (SFS). On October 25, 2021, … more information. (Updates to this section are currently in progress.) Agency personnel should email [email protected] …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/71-processing-payments-subject-federal-reporting