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Global Concepts Charter School – Cash Disbursements (2017M-126)
… Purpose of Audit The purpose of our audit was to evaluate the cash disbursement process … Global Concepts Charter School is located in in the City of Lackawanna in Erie County and had 934 students during the …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/02/global-concepts-charter-school-cash-disbursements-2017m-126Buffalo City School District – Special Education and Grant Administration (2017M-73)
… Purpose of Audit The purpose of our audit was to review the District’s process for … agreements specifying that actual costs will be used as the billing method. Rebill school districts of residence …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/30/buffalo-city-school-district-special-education-and-grant-administrationCentral New York Regional Market Authority – Internal Controls Over Selected Financial Operations (2015M-235)
… hours the Accounts Manager reported to the Authority’s payroll service provider. Authority officials have not … card statements and receipts. Key Recommendations Compare payroll reports with employee time records when certifying …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/12/31/central-new-york-regional-market-authority-internal-controls-overWayne County Court and Trust Funds (2022-C&T-1)
… and contract disputes resulting in a mechanic’s lien (i.e., a security interest in property filed to ensure …
https://www.osc.ny.gov/local-government/audits/county/2022/02/18/wayne-county-court-and-trust-funds-2022-ct-1Tompkins County Industrial Development Agency – Board Oversight (2015M-33)
… York State General Municipal Law. The IDA is governed by a seven-member Board of Directors that is appointed by the … they hired the Tompkins County Area Development (TCAD), a not-for-profit development organization, to perform all … from those business that fall short of performance goals in compliance with TCIDA’s recapture policy. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/tompkins-county-industrial-development-agency-boardTown of Cortlandville – Fuel Purchases (2012M-171)
… 1, 2011, to June 21, 2012. Background The Town is located in Cortland County and has a population of approximately 8,500. The Town’s Board of five … $184,850. Key Finding Town officials made fuel purchases in excess of the bidding threshold without obtaining …
https://www.osc.ny.gov/local-government/audits/town/2013/01/13/town-cortlandville-fuel-purchases-2012m-171Oswego City School District – Financial Management and Nonresident Foster Student Tuition (2016M-224)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … The Oswego City School District is located in the City of Oswego, the Towns of Minetto, Oswego, Scriba and Volney in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/oswego-city-school-district-financial-management-and-nonresident-fosterVillage of Ilion – Information Technology (2015M-34)
… and computer resources and the Water Department’s system for the period January 1 through October 31, 2014. Background … five-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year total approximately $13.6 … The Village’s disaster recovery plan did not provide for sufficiently frequent backup of critical data and did not …
https://www.osc.ny.gov/local-government/audits/village/2015/07/31/village-ilion-information-technology-2015m-34SUNY Bulletin No. SU-161
… of Data Change/Voluntary Reduction ( DTA/VRW ), change the Full/Part-Time indicator to "Voluntary" and change the … and 95% in increments of 5%. To return an employee to a full work schedule, agencies must submit a Job Action Request … using an Action/Reason code of Data Change/Change PT Full ( DTA/CPF ), change the Full/Part-Time indicator to Full …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-161-participation-voluntary-reduction-work-schedule-vrwsOpinion 89-32
… officer or employee (General Municipal Law, §800[3][d]). For this purpose, a "contract" includes any express or … provides an exception from the provisions of section 801 for contracts which were entered into before a municipal … contracts. Also, section 802(1)(d) provides an exception for the purchase by a municipality of an interest in real …
https://www.osc.ny.gov/legal-opinions/opinion-89-32Unified Court System Bulletin No. UCS-320
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2023 UCS Salary Increases and Overtime Meal … The purpose of this bulletin is to inform agencies of OSCs automatic processing of the April 2023 UCS Salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-320-april-2023-state-new-york-unified-court-system-ucs-salaryConclusion – Travel and Conference Expense Management
… that will minimize the risk of abuse (or fraud) occurring in travel and conference expenses. Managers should also be … of controls available to management have been discussed in this guide. They are: a travel and conference policy … Managers should use the information contained in this guide as a starting point for designing control …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conclusionCUNY Bulletin No. CU-782
… represented by DC37, Local 375 in Bargaining Units TG, TJ, TP and SJ. Affected Employees: Employees represented by DC37, Local 375 in Bargaining Units TG, TJ, TP and SJ are affected. Background: Pursuant to the duly … TG $37.01 Project Manager 1 TG $37.01 Project Manager 2 TP $37.01 Project Manager 3 TJ $37.01 Facilities Coordinator …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-782-district-council-37-dc37-local-375-dues-increaseSecurity and Effectiveness of Department of Motor Vehicles’ Licensing and Registration Systems (Follow-Up)
… Purpose To determine the extent of implementation of the five recommendations included in our initial audit report, Security and Effectiveness of Department of Motor Vehicles’ Licensing and Registration … To determine the extent of implementation of the five recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2016/12/14/security-and-effectiveness-department-motor-vehicles-licensing-and-registration-systemsExamination of Travel Expenses
… Background As reported in 2015-BSE1-04, according to the State’s travel rules and regulations, travel between an … Such designation is to be in the best interest of the State and not for the convenience of an employee or to …
https://www.osc.ny.gov/state-agencies/audits/2018/07/26/examination-travel-expensesManagement of Cash and Investments
… The Metropolitan Transportation Authority (MTA) is a public benefit corporation providing transportation services in and around the New York City metropolitan area. The MTA is … and capital needs. We identified $92.1 million maintained in funds and bank accounts that could have been factored into …
https://www.osc.ny.gov/state-agencies/audits/2013/02/13/management-cash-and-investmentsAccounts Payable Advisory No. 71
… Subject : New Form 1099-NEC and Updated Form 1099-MISC Reference : Guide to Financial Operation, … Guidance : The Internal Revenue Service (IRS) revised Form 1099-MISC effective for the 2020 tax year to accommodate … The Internal Revenue Service IRS revised Form 1099MISC effective for the 2020 tax year to accommodate …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/71-processing-payments-subject-federal-reportingHuman Resource Practices (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, Human Resource Practices (Report … patient care. Upstate, the only academic medical center in Central New York, comprises four colleges, a research … Key Finding Upstate officials made significant progress in addressing the problems identified in the initial audit, …
https://www.osc.ny.gov/state-agencies/audits/2021/07/16/human-resource-practices-followOversight of Hazardous Materials and Waste (Follow-Up)
… These weaknesses prevent proper monitoring and accounting for hazardous materials, compliance with legal requirements, …
https://www.osc.ny.gov/state-agencies/audits/2020/01/30/oversight-hazardous-materials-and-waste-followOversight of Nurse Licensing (Follow-Up)
… by nursing license applicants; monitors nurses once they are licensed utilizing available criminal and misconduct … were partially implemented. Key Recommendation Officials are given 30 days after the issuance of the follow-up review to provide information on any actions that are planned to address the unresolved issues discussed in …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/oversight-nurse-licensing-follow