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State Comptroller DiNapoli Releases Municipal Audits
… Oversight (Schenectady County) The board did not ensure all disbursements complied with the procurement policy and … oversight of financial operations and cannot be assured all money raised was properly accounted for and deposited. … Court Operations (Schuyler County) Justices did not ensure all fines and fees were properly collected, recorded, …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-municipal-auditsV.3.D Accounts – V. Chart of Accounts (COA) Governance
… the purpose of a transaction. Account is required on all transactions. Account is considered a statewide … has been configured under the SHARE SetID, which means all agencies will be able to access the complete list of … characters in length. Numeric codes are used for all budgetary and transactional values with the exception of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3d-accountsFillmore Central School District – Reserve Funds (2016M-386)
… those projected needs. Key Recommendations Review all reserves at least annually to determine if the amounts … expenditures in compliance with statutory requirements. If all associated debt has been repaid, the balance should be … an annual report to the Board for reserves that includes all the required elements of the Board’s reserve policy. … …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/fillmore-central-school-district-reserve-funds-2016m-386State Agencies Bulletin No. 1130
… together to test the transmission and processing of all files necessary to complete both an Institution and an … begins with SFS providing PayServ with a weekly file of all CAS Cost Centers that are acceptable for use in SFS. … Account Code Table each week. These values will replace all existing values in that table each week. To ensure that …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1130-payroll-processing-during-sfs-full-dress-rehearsalInvestigation of Housing Discrimination Complaints
… with instructions for correcting the defect(s). All the information regarding the complaint and investigation … CMS records did not include evidence that DHR completed all required investigation steps before the determination was … over the handling, processing, and investigation of all complaints—including those deemed defective—and ensure …
https://www.osc.ny.gov/state-agencies/audits/2024/10/15/investigation-housing-discrimination-complaintsCUNY Bulletin No. CU-575
… Purpose To inform agencies of OSC’s automatic processing of the December 2016 minimum wage increases for hourly … Fine 425 Repay State Loans/Debt 426 Higher Ed Repay State Loan 445 HC Flexible Spending 580 CUNY Medicare Deficiency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-575-minimum-wage-increase-hourly-employees-classified-staffCUNY Bulletin No. CU-681
… appropriate general salary increases will be applied to all Annual and Hourly IBT employees in Bargaining Units SB, … AC230 Prior to Pay Period 6C CUNY should review all overpayments (Q06 – Q20) to determine if overpayments … must calculate and submit retroactive adjustments for all miscellaneous earnings (not listed above) that will not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-681-2016-2020-city-university-new-york-cuny-internationalFlanders Fire District – Disbursements (2014M-199)
… therefore, cannot be assured that it reviews and approves all claims prior to payment. Key Recommendation Compare all claim vouchers with a list of checks to be approved …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/03/flanders-fire-district-disbursements-2014m-199Pocantico Hills Central School District - Procurement (2018M-187)
… exceptions which we discussed with District officials, all providers were chosen through competitive methods. We tested all purchases that required three written quotes totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/16/pocantico-hills-central-school-district-procurement-2018m-187Orleans County Soil and Water Conservation District - Claims Audit (2018M-105)
… Develop and adopt a cash disbursement policy to ensure all claims are subjected to an independent, thorough and … paid represents actual and necessary expenditures. Ensure all claims are audited and approved prior to payment. …
https://www.osc.ny.gov/local-government/audits/district/2018/08/03/orleans-county-soil-and-water-conservation-district-claims-audit-2018m-105Village of Menands - Justice Court Operations (2019M-185)
… 10 days of the ensuing month. Key Recommendations Ensure all deposits are made within 72 hours of collection. Prepare … and investigate any discrepancies. Ensure that all remittances to the Village are made before the 10th of …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/11/27/village-menands-justice-court-operations-2019m-185I.3 Guide to Financial Operations Account Codes Procedure – I. OSC Guide to Financial Operations Overview
… preparation and acts as a useful general reference through all stages of financial system processing. OSC will … ensures that the most current codes exist in the Guide at all times. If agencies require updates to the SFS-related …
https://www.osc.ny.gov/state-agencies/gfo/chapter-i/i3-guide-financial-operations-account-codes-procedureGreenwich Central School District – Claims Auditing (2016M-37)
… Key Finding The claims auditor did not consistently audit all claims related to the capital fund prior to payment. Key … The Board should ensure that the claims auditor audits all claims prior to payment, unless they are statutorily …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/greenwich-central-school-district-claims-auditing-2016m-37Town of New Hartford – Sexual Harassment Prevention Training (S9-23-11)
… 20 total individuals we tested (11 selected employees and all nine elected officials), three employees or 27 percent of … session from SHP Training. Key Recommendations Ensure all employees complete annual SHP Training and encourage …
https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-new-hartford-sexual-harassment-prevention-training-s9-23-11State Police Bulletin No. SP-189
… rows to increase the amount from $2,450 to $3,734 for all employees in BU 07 and BU17 receiving Hazard Duty Pay. … and increase the amount from $1,536 to $1,686 for all employees in BU07 and BU17 receiving Location Pay. … 04/04/2019 and increase the amount from $319 to $1,519 for all employees in BU17 receiving Command Pay. Earnings Code: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-189-increases-hazard-duty-pay-location-pay-and-command-pay-state-policeUpstate Transportation Authorities Suffer Revenue Plunge
… more than four million people residing in 18 counties. All four authorities provide bus and paratransit services, and all but RGRTA provide parking services. In addition, NFTA … rentals. Ridership totaled more than 65 million across all four authorities in 2020. (See Figures 1 and 2.) Figure …
https://www.osc.ny.gov/reports/upstate-transportation-authorities-suffer-revenue-plungeState Police Bulletin No. SP-206
… and increase the amount from $1,686 to $1,720 for all employees in BU62 receiving Location Pay. Earnings Code: … and increase the amount from $1,280 to $1,306 for all employees in BU62 receiving Supplemental Location Pay in … and increase the amount from $1,918 to $1,956 for all employees in BU62 receiving Supplemental Location Pay in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-206-april-2020-increases-location-pay-supplemental-location-pay-expandedUnified Court System Bulletin No. UCS-264
… $1,000, whichever is greater effective April 1, 2017 for all eligible represented non-judicial employees in Bargaining … 2016 and two percent (2.00%) effective April 1, 2017 for all eligible represented non-judicial employees in Bargaining … Units SR and SY effective November 2, 2017, giving all eligible employees the benefit of the October 2014, April …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-264-retroactive-salary-increases-bargaining-units-sr-sy-and-s9Selected Controls Over the Property Tax Assessment Process
… tax valuations and assessments. We also determined whether all changes to the assessments were authorized. This audit … Department of Finance (DOF) is responsible for assessing all real property throughout the City – approximately 1.05 … are not used to value smaller co-ops and condos; instead, all smaller properties are valued by using available income …
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/selected-controls-over-property-tax-assessment-processUnified Court System Bulletin No. UCS-117
… unless the UCS Administrative Board determines part or all of the increase will be withheld from certain NS … Job Data page to reflect the March 31, 2007 increase for all annual and hourly employees in represented bargaining units and for all employees in unrepresented bargaining units, except for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-117-march-31-2007-general-salary-increase-employees-unified-court