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Tapestry Charter School – Internal Controls Over Credit and Debit Cards (2013M-271)
… the School’s internal controls over credit and debit card use for the period July 1, 2011, to August 16, 2013. … $10 million. Key Findings While the School’s credit card policy adequately addresses many control procedures, … be considered. The policy does not define how many credit card accounts may be established, limit the number of credit …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/tapestry-charter-school-internal-controls-over-credit-and-debit-cardsKing Center Charter School – Purchasing (2013M-215)
… period July 1, 2011, through July 12, 2013. Background The King Center Charter School was established in 2000 as the … King Center Charter School Purchasing 2013M215 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/king-center-charter-school-purchasing-2013m-215State Agencies Bulletin No. 1165
… Retirement System (ERS) to reduce 5 days worked for BU 21 employees identified as eligible for the Deficit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1165-2011-2012-days-worked-adjustment-bargaining-unit-21Accounts Payable Advisory No. 32
… 1099 reporting SFS payments using a Single Payment Vendor ID and for non-SFS payments Guidance: Consistent with the … payments to vendors: (i) that use a single payment vendor ID; (ii) require certain information to be reported to the … 1099 reporting SFS payments using a Single Payment Vendor ID and for nonSFS payments …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/32-1099-reporting-single-payments-non-sfs-paymentsComptroller DiNapoli Releases School Audits
… BOCES , Marion Central School District and the Valley Stream Central High School District . “In an era of limited … level requirements necessary for reimbursement. Valley Stream Central High School District – Payroll (Nassau County) … BOCES Marion Central School District and the Valley Stream Central High School District …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-audits-0State Agencies Bulletin No. 1223
… Tax. The additional tax rate is 0.9%. Federal Withholding Rates The IRS has not published the new Federal income tax withholding rates for 2013. Employers have been instructed to continue to … York State and Yonkers withholding tax tables have been revised for 2013. Please refer to the following publications …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1223-summary-tax-related-withholding-requirements-2013Selected Personal Service Contracts
… two selected Empire State Development Corporation (ESDC) personal service contracts were necessary, appropriately … economic opportunity. We audited two judgmentally selected personal service contracts. The first was a contract with BDO … of these requirements for both the BDO and Adrienne Driben personal service contracts. We also found that ESDC officials …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/selected-personal-service-contractsState Agencies Bulletin No. 2135
… Services Unit (BU04) and Division of Military and Naval Affairs Unit (BU47) who meet the eligibility criteria are … 361 of the Laws of 2022, which implemented the 2021 – 2026 Agreement between the State of New York and the Civil …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2135-april-2023-increase-hazard-duty-pay-employees-represented-civil-serviceXI.4.D Indirect Cost Allocations – XI. Procurement and Contract Management
… allocation should be identified. In situations where the contractor provides services funded by a variety of sources … fair share of allowable indirect costs. For example, if a contractor operates a program for a local government or … of indirect costs, those costs must be borne by the contractor and may not be allocated to the State.The …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4d-indirect-cost-allocationsRoosevelt Public Library – Board Oversight of Library Operations (2014M-297)
… Background The Roosevelt Public Library, which is located in the Town of Hempstead, Nassau County, was created by a special act of the State Legislature in 1970. The Library serves more than 16,000 community … approval for eight of 12 programs held at the library in 2013 and did not ensure that all program performers and …
https://www.osc.ny.gov/local-government/audits/library/2015/01/30/roosevelt-public-library-board-oversight-library-operations-2014m-297Town of Coeymans – Recordkeeping and Cash Disbursements (2013M-186)
… Purpose of Audit The purpose of our audit was to examine internal controls over selected … 1, 2011, to September 30, 2012. Background The Town of Coeymans is located in Albany County and has a population … Town of Coeymans Recordkeeping and Cash Disbursements 2013M186 …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-coeymans-recordkeeping-and-cash-disbursements-2013m-186Wyandanch Public Library – Oversight of Library Resources (2013M-399)
… did not provide for adequate controls over the petty cash system or travel expenditures. The Library does not have a … of incorrect payments and restrict access to the payroll system to only those employees authorized to process payroll. Provide proper oversight of the petty cash system and travel expenditures. Develop a policy regarding …
https://www.osc.ny.gov/local-government/audits/library/2014/11/20/wyandanch-public-library-oversight-library-resources-2013m-399Capital – 2022 Financial Condition Report
… support healthy economic growth, while the deterioration of capital assets can weaken the State’s economy and its … (56.5 percent). Transportation accounted for 56 percent of all capital projects spending in SFY 2021-22, up from 49.4 … up by $252.9 million (78.5 percent). This category’s share of total capital spending increased from 3 percent to 3.9 …
https://www.osc.ny.gov/reports/finance/2022-fcr/capitalCitizens Hose Company – Board Oversight of Financial Operations (2015M-157)
… of Audit The purpose of our audit was to examine the Company’s internal controls over its financial operations for … Citizens Hose Company (Company) provides fire protection and emergency rescue services for the Village of Shortsville (Village) and Towns of Manchester, Hopewell and Farmington in Ontario …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/12/11/citizens-hose-company-board-oversight-financial-operationsCity of Middletown – Selected Financial Operations and Information Technology (2013M-56)
City of Middletown Selected Financial Operations and Information Technology 2013M56
https://www.osc.ny.gov/local-government/audits/city/2013/05/31/city-middletown-selected-financial-operations-and-information-technology-2013m-56State Comptroller DiNapoli Releases School District Audits
… (BOCES) officials did not properly monitor and account for fixed assets. Thirty-two of the assets tested and valued at $64,300 were not properly accounted for. Auditors found that 28 assets (computers, electrostatic … had incorrect or no location noted on the inventory list. A color copier and refrigerator with a combined purchase …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-audits-0Town of Pittsfield – Disbursements (2013M-82)
… 19, 2012. Background The Town of Pittsfield is located in Otsego County and has a population of approximately 1,370 … total of more than $2,300 for his health insurance buy-out in the 2011 and 2012 fiscal years. These discrepancies … Thoroughly document the annual audit process in the Board minutes and continue the use of the audit …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-pittsfield-disbursements-2013m-82Village of Dresden – Clerk-Treasurer’s Duties and Multiyear Financial Planning (2013M-3)
… 15, 2012. Background The Village of Dresden is located in the Town of Torrey, in Yates County, and has a population of 308. The Village is … with the lack of segregation of duties. Document in the Board minutes the results of the annual audit of the …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-dresden-clerk-treasurers-duties-and-multiyear-financial-planning-2013m-3State Agencies Bulletin No. 1858.1
… supersedes Payroll Bulletin No. 1858 . Purpose The purpose of this bulletin is to provide agencies information regarding the outreach and escheatment of uncashed payroll checks for calendar year 2019. Affected … 29, 2021 are treated as a written request for reissuance of a payroll check. Any 2019 pay checks that remain uncashed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18581-outreach-escheatment-2019-uncashed-payroll-checksVillage of Mount Morris – Justice Court (2013M-152)
… January 1, 2005, to February 12, 2013. Background The Mount Morris Village Court is located in the Town of Mount Morris, Livingston County. The Village of Mount Morris operates its Court with one elected Justice and … Village of Mount Morris Justice Court 2013M152 …
https://www.osc.ny.gov/local-government/audits/justice-court/2013/10/04/village-mount-morris-justice-court-2013m-152