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Saugerties Central School District – Extra-Classroom Activities (2017M-77)
… fiscal year were approximately $61 million. Key Findings Student treasurers did not maintain adequate supporting … and district officials do not have adequate assurance that student treasurers are adequately accounting for all … them to the central treasurers in a timely manner. Student treasurers did not always use duplicate receipts to …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/14/saugerties-central-school-district-extra-classroom-activities-2017m-77Tapestry 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)
… provide appropriate guidance as to when written or verbal price quotes should be obtained and when items must be … often did not properly document verbal or written price quotations when making purchase decisions. For example, … have adequate documentation to demonstrate that the lowest price was obtained. We reviewed 12 disbursements associated …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/king-center-charter-school-purchasing-2013m-215State Agencies Bulletin No. 1165
… should be directed to the Employee Retirement System call center at (518) 474-7736 or 1 (866) 805-0990. …
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
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Chenango Valley Central School District , Churchville-Chili Central School District , Hamilton-Fulton-Montgomery BOCES , Marion … New York State Comptroller Thomas P DiNapoli today announced his office completed audits of the Chenango …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-audits-0State Agencies Bulletin No. 1223
To inform agencies of the tax related withholding requirements for 2013
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1223-summary-tax-related-withholding-requirements-2013Selected Personal Service Contracts
… April 1, 2007 through December 14, 2012. Background ESDC is a public benefit corporation whose mission is to promote a growing and vigorous economy and encourage … State Council on the Arts: Unnecessary and Potentially Illegal Consultant Contract With Former New York State …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/selected-personal-service-contractsState Agencies Bulletin No. 2135
… inform agencies of the April 2023 Increase to Hazard Duty Pay. Affected Employees Employees in Administrative Services … (CSEA), provides for an increase in Hazard Duty Pay for employees who are currently receiving Hazard Duty … Code HZ4). Effective Dates The increases to Hazard Duty Pay were effective as follows: Pay Cycle/PP Type Effective …
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)
… Public Library, which is located in the Town of Hempstead, Nassau County, was created by a special act of the State … over the disbursement process and did not audit and approve claims before payment. Key Recommendations Adopt and … he or she should be designated as an employee. Audit and approve all claims before payment is made by the Treasurer. …
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)
… submitting data changes directly to the payroll-processing contractor without approval, and there is no comparison of … checks when they are signed. The Town’s payroll-processing contractor and postage-servicing contractor made withdrawals directly from the Town’s bank …
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)
… resources for the period July 1, 2011 through September 30, 2012. Background The Wyandanch Public Library is a School … The Library’s expenditures for the fiscal year ended June 30, 2012 were $1.3 million. Key Findings The Board did not …
https://www.osc.ny.gov/local-government/audits/library/2014/11/20/wyandanch-public-library-oversight-library-resources-2013m-399Capital – 2022 Financial Condition Report
… bridges, but also facilities for education, government, health, housing, environmental conservation and recreation. … spending increased from 3 percent to 3.9 percent. Mental Health, Health and Social Welfare purposes, up $508.7 million (64.1 … and bridges but also facilities for education government health housing environmental conservation and recreation …
https://www.osc.ny.gov/reports/finance/2022-fcr/capitalCitizens Hose Company – Board Oversight of Financial Operations (2015M-157)
… Company Secretary inappropriately used a Company credit card for personal purchases of at least $1,100 without … cash disbursements, cash receipts, purchasing, credit card usage and claims auditing. Periodically review bank statements, bank reconciliations, canceled check images, invoices, receipts and the Treasurer’s reports and …
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)
… proposals for five of eight professional services providers who were paid $164,613. City officials also did not … a written agreement with one of eight professional service providers we tested. City officials did not solicit written … of competitive methods when obtaining professional service providers. Enter into written agreements with all …
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
… New York State Comptroller Thomas P. DiNapoli today announced the following school district audits have … New York State Comptroller Thomas P DiNapoli today announced the following school district audits have …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-audits-0Town of Pittsfield – Disbursements (2013M-82)
… to December 19, 2012. Background The Town of Pittsfield is located in Otsego County and has a population of approximately 1,370 … Key Findings We performed certain tests to ensure that 35 non-payroll disbursements totaling $66,400 were properly …
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)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of the Village’s financial activities for the period June 1, 2010, to November 15, 2012. Background The Village of Dresden is … water fund’s year-end fund balance increased from $76,272 to $194,688 from fiscal years 2007-08 to 2011-12, and is now …
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
… the outreach and escheatment of uncashed payroll checks for calendar year 2019. Affected Employees Employees with one … was sent to all employees with a 2019 uncashed payroll check greater than $19.99 on October 13, 2020. A second … to OSC prior to March 29, 2021 are treated as a written request for reissuance of a payroll check. Any 2019 pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18581-outreach-escheatment-2019-uncashed-payroll-checks