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XI.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-allocationsTown of Pittsfield – Disbursements (2013M-82)
… − who received gross pay totaling $886 − that did not have an approved timesheet on file to verify that they were …
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, … Village of Dresden ClerkTreasurers Duties and Multiyear Financial …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-dresden-clerk-treasurers-duties-and-multiyear-financial-planning-2013m-3Roosevelt Public Library – Board Oversight of Library Operations (2014M-297)
… was to review the Board's oversight of Library operations for the period January 1, 2013 through December 31, 2013. … Board has not established appropriate controls over the authorization and payment of overtime. The Board did not … use of the Library facility. The Board spent $8,500 for travel that may not have been for official Library business. …
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)
… journals after they are prepared. The Town’s blank check stock is not secured and there is no comparison between the … institute compensating controls. Ensure that blank check stock is adequately secured. Discontinue the practice of …
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)
… the petty cash system or travel expenditures. The Library does not have a policy that describes when it is appropriate …
https://www.osc.ny.gov/local-government/audits/library/2014/11/20/wyandanch-public-library-oversight-library-resources-2013m-399Citizens Hose Company – Board Oversight of Financial Operations (2015M-157)
… for the Village of Shortsville (Village) and Towns of Manchester, Hopewell and Farmington in Ontario County. The …
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)
… recovery plan to minimize disruption of operations in the event of a catastrophic event. Key Recommendations Consider revising the City’s …
https://www.osc.ny.gov/local-government/audits/city/2013/05/31/city-middletown-selected-financial-operations-and-information-technology-2013m-56UnitedHealthcare – Reasonable and Customary Reimbursement Rates for Delayed Claims
… (Civil Service), provides health insurance coverage to over 1.2 million active and retired State, local government … reimbursement for certain out-of-network claims is 80 percent of the R&C rate for the service. R&C rates are … January 1, 2017 through December 31, 2018, United paid over $416 million for 255,807 out-of-network claims based on …
https://www.osc.ny.gov/state-agencies/audits/2019/12/12/unitedhealthcare-reasonable-and-customary-reimbursement-rates-delayed-claimsTown of Chesterfield – Internal Controls Over Selected Financial Operations (2014M-331)
… realistic estimates for revenues and expenditures based on historical data. Review budget status reports for the water district on a monthly basis and use them to monitor current-year …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-chesterfield-internal-controls-over-selected-financial-operations-2014m-331Village of Mount Morris – Justice Court (2013M-152)
… 2012, Justice Glanville’s cash account had a shortage of at least $1,240. This shortage occurred because Justice …
https://www.osc.ny.gov/local-government/audits/justice-court/2013/10/04/village-mount-morris-justice-court-2013m-152Town of Dunkirk – Justice Court (2013M-106)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the Court’s financial … manner and dismissed tickets were not always reported to the JCF. The Board did not conduct an effective audit of … Vehicles’ (DMV) pending ticket log with caseload activity to ensure that tickets are properly reported as paid or …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-dunkirk-justice-court-2013m-106State Agencies Bulletin No. 1858.1
… of April 19, 2021 will have stop payments processed, the funds will be escheated and sent to the Office of Unclaimed Funds, (OUF) on April 21, 2021. Agency Actions … to the OUF on April 21, 2021. Employees can visit the Unclaimed Funds - Search for Lost Money website to search …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18581-outreach-escheatment-2019-uncashed-payroll-checksTown of East Fishkill –Financial Condition (2014M-139)
… Purpose of Audit The purpose of our audit was to review the financial … 19, 2013. Background The Town of East Fishkill, located in Dutchess County, has approximately 29,000 residents. The … the sewer fund’s financial condition has deteriorated in recent years. Town officials did not adopt realistic …
https://www.osc.ny.gov/local-government/audits/town/2014/08/08/town-east-fishkill-financial-condition-2014m-139Town of Ogden – Financial Management and Justice Court (2014M-234)
… fiscal year. Key Findings The Board and Town officials have not developed adequate policies, procedures or financial … in its annual external audit report. If the Justices do not correct identified deficiencies, the Board can inform …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/10/31/town-ogden-financial-management-and-justice-court-2014m-234Town of Bolivar – Community Development Block Grant (2013M-353)
… October 7, 2013. Background The Town of Bolivar is located in Allegany County and has a population of approximately 2,200. The Town Board consists … of Town grant funds. The CCDC overpaid itself $3,000. In addition, several contractors were not paid, or were …
https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-bolivar-community-development-block-grant-2013m-353Selected Personal Service Contracts
… Empire State Development Corporation (ESDC) personal service contracts were necessary, appropriately procured, and monitored to ensure service delivery as required by ESDC guidelines. The audit … opportunity. We audited two judgmentally selected personal service contracts. The first was a contract with BDO …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/selected-personal-service-contractsCapital – 2022 Financial Condition Report
… by public authorities funded directly from State-supported bond proceeds, while figures for the Division of the Budget’s …
https://www.osc.ny.gov/reports/finance/2022-fcr/capitalAccounts 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-paymentsState Agencies Bulletin No. 1223
… employees receiving income in excess of $200,000 will be subject to an additional Medicare Tax. The additional tax … these tax related changes for 2013. OSC will also issue a new bulletin once the IRS publishes the 2013 tax … employees. Questions Questions regarding this bulletin may be e-mailed to the Tax and Compliance mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1223-summary-tax-related-withholding-requirements-2013