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Scarsdale Union Free School District – Overtime (2022M-105)
… primarily for routine services, including $123,113 for cleaning services. With appropriate scheduling, over $155,516 … Key Recommendations Implement procedures for supervisory review of hours worked to ensure the accuracy of overtime …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/scarsdale-union-free-school-district-overtime-2022m-105Compliance With Requirements to Maintain Systems at Vendor-Supported Levels (Follow-Up)
… availability of information. This includes requirements for ensuring systems are up to date and maintained at …
https://www.osc.ny.gov/state-agencies/audits/2021/01/19/compliance-requirements-maintain-systems-vendor-supported-levels-followOpinion 97-7
… party (see, e.g. In Re Menschefrend's Estate , 283 App Div 463, 128 NYS2d 738, affd 8 NY2d 1093, 208 NYS2d 253). …
https://www.osc.ny.gov/legal-opinions/opinion-97-7DiNapoli: April Sales Tax Collections Decline Over 24 Percent After COVID-19 Shutdown
… to April 2019. Nearly every city saw large losses ranging from a decline of 20.1 percent in White Plains to a decrease …
https://www.osc.ny.gov/press/releases/2020/05/dinapoli-april-sales-tax-collections-decline-over-24-percent-after-covid-19-shutdownLittle Flower Union Free School District – Fixed Assets (2022M-78)
… were recorded and accounted for properly. A physical inventory check has not been performed since June 26, 2018. Poor fixed asset controls and the lack of regular inventory checks contributed to: 231 assets that cost $48,700 were not in the District’s inventory records. 175 assets that cost $179,000 were not …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/little-flower-union-free-school-district-fixed-assets-2022m-78State Agencies Bulletin No. 2371
… calculation such as OT for Annual 2080 (Earnings Code OCS). If an employee is eligible for a retroactive payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2371-new-correctional-institution-differential-eligible-employees-departmentIII.5 Agency Bulkload Interface to the SFS – III. Statewide Financial System (SFS)
… bulkload transactions from legacy financial management systems or other SFS Program-approved agency systems that … the file format requirements by conducting an end-to-end test. The test ensures the SFS can successfully receive the file, the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii5-agency-bulkload-interface-sfsVI.5 Project Budgets – VI. Budgets
… is used to collect financial transactions associated to a project. The Projects module, along with the Commitment … approve and post budget journals to create project child budgets. The generate parent functionality in SFS will … create/update the project parent budget when a project child budget is adjusted. Note: These budget journals do not …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi5-project-budgetsComptroller DiNapoli Releases School Audits
… Officials use informal, undocumented procedures that are not consistently applied. Auditors found that some … accrual balances to employees on an annual basis, there are no periodic reviews performed by a district official to … over cash receipts in the culinary arts department are properly designed; however, they were not operating …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-audits-1XV.13 Federal Funds – Payments – XV. End of Year
… In order for the State to be reimbursed for payments made from federal funds by the … the dates specified may not provide OSC sufficient time to conclude its review prior to the beginning of the SFS blackout period. Guide to … In order for the State to be reimbursed for payments made from federal funds by the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv13-federal-funds-paymentsState Agencies Bulletin No. 2033
… instructions for processing the 2022 Institution Teacher Summer Session Payments. Affected Employees Teachers in the … or designated Management or Confidential in BU06 who work Summer Session in 2022 are affected. Background Pursuant to CVS Article 8, Title B, Sec 136.2, a teacher working summer session outside of his/her academic year obligation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2033-procedures-processing-2022-summer-session-payments-institution-teachersState Agencies Bulletin No. 845
… To provide guidelines and procedures for determining if a worker should be treated as an independent contractor or as … of each agency’s internal procedures for making worker status determinations. Attachment A IRS guidelines for … be used in conjunction with Attachments A and C to make a worker status determination. This worksheet may be used “as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/845-agency-compliance-internal-revenue-service-irs-policy-regarding-workerOpinion 92-22
… that the comptroller's private practice generally involves representations in administrative or judicial proceedings … Rose v Eichorst , 42 NY2d 92, 396 NYS2d 837). Since the representations in this instance would be performed pursuant …
https://www.osc.ny.gov/legal-opinions/opinion-92-22Improper Payments for Services Related to Ordering, Prescribing, Referring, or Attending Providers No Longer Participating in the Medicaid Program (Follow-Up)
… of implementation of the six recommendations included in our initial audit report, Improper Payments for Services … Referring, or Attending Providers No Longer Participating in the Medicaid Program (Report 2019-S-72 ). About the … program to be enrolled as participating providers in the State Medicaid program. Accordingly, beginning January …
https://www.osc.ny.gov/state-agencies/audits/2024/01/03/improper-payments-services-related-ordering-prescribing-referring-or-attending-providers-noSackets Harbor Central School District - Information Technology (2019M-208)
… officials did not: Establish written procedures for password management, wireless security, remote access and … Key Recommendations Adopt comprehensive procedures over password management, wireless security and remote access. … a disaster recovery plan. District officials agreed with our recommendations and indicated they had either …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/sackets-harbor-central-school-district-information-technology-2019m-208Comptroller DiNapoli Releases Municipal Audits
… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … however, includes revenue related to the sale of real property and federal aid which may not be realized. In … city council. The city’s proposed budget complies with the property tax levy limit. Oneida Public Library – Cash …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-audits-0DiNapoli: 2020-21 Tax Revenues $3 Billion Over Projections
… Budget Financial Plan in February (latest projections), and $6.8 billion higher than forecast in May 2020 (initial … DiNapoli said. “We face a long road to recovery, and the state’s economy still faces serious challenges, both in the short-term and long-term. Better-than-anticipated tax collections, …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-2020-21-tax-revenues-3-billion-over-projectionsIX.7.B Funds Distribution – IX. Federal Grants
… For additional information on Funds Distribution, see Chapter XIX, Section 6.B for ESA On-Boarding Agencies and Chapter XIX, Section 6.C for Non-ESA Agencies. Guide to Financial Operations REV. … a match requirement that requires State funds be used for a specified percentage of a grants spending …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7b-funds-distributionState Comptroller DiNapoli Releases Municipal & School Audits
… village officials submitted a corrective action plan (CAP) in July 2021 with plans to implement the audit … exceeded their earned leave accruals. Town of Plymouth – Fuel and Motor Oil Inventories and Procurement (Chenango … Officials did not adequately secure or properly procure fuel and motor oil inventories. Had officials properly …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-municipal-school-auditsState Agencies Bulletin No. 1669
… from federal withholding as well as a new Locked Query for payroll officers that lists all employees who claimed the … application created to allow employees to view and update their payroll information, opt out of paper pay stubs, … to saving the transaction: Agency Actions Agencies should run the following Locked Query to monitor their employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1669-new-york-state-payroll-online-nyspo-warning-message-federal-exemption