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State Agencies Bulletin No. 312
… Purpose To explain an automatic dues and agency shop fee increase Affected Employees Employees in … the biweekly deduction to $17.59 for dues (code 291) and agency shop fee (code 295). Agency Actions Notify … Payroll Deductions mailbox. … To explain an automatic dues and agency shop fee increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/312-nyscopba-dues-and-agency-shop-fee-increaseRichfield Springs Central School District - Fixed Assets (2019M-140)
… 64 were unable to be located, 39 were not recorded in the master inventory list, 12 did not have asset tags and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/20/richfield-springs-central-school-district-fixed-assets-2019m-140Greenport Union Free School District - Bank Reconciliations (2019M-161)
… did not: Prepare 26 of 43 months of bank reconciliations in a timely manner. Ensure that the recorded balance for the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/11/greenport-union-free-school-district-bank-reconciliations-2019m-161Byram Hills Central School District - Fixed Assets (2019M-153)
… Objective Determine whether fixed assets were recorded and accounted for properly. Key Findings The Board did not … book value of $4,483. District officials did not maintain up-to-date disposal records. Ten of 25 assets (40 percent) … disposals. District officials should: Maintain accurate and up-to-date asset disposal records. Locate all the assets …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/byram-hills-central-school-district-fixed-assets-2019m-153Poughkeepsie City School District - Budgeting (2018M-226)
… Key Findings Appropriations were overestimated resulting in an operating surplus of $6.2 million in 2016-17. District … limit. Surplus funds can be used as a financing source for funding one-time expenditures, funding needed reserves, paying off debt and reducing District property taxes. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/poughkeepsie-city-school-district-budgeting-2018m-226Town of West Seneca - Capital Project Management (2019M-195)
… agreed with our recommendations and indicated they planned to take corrective action. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/town/2020/03/06/town-west-seneca-capital-project-management-2019m-195Lackawanna City School District - Contractual Services (2019M-23)
… ascertain that services were rendered in accordance with the written agreements. Key Recommendations Ensure claims for … to submit appropriate documentation that includes the dates and services provided. Perform a deliberate and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/lackawanna-city-school-district-contractual-services-2019m-23Contract Advisory No. 3
… Subject: Entering New Begin and Expire Dates for SFS Amendment Transactions Guidance: To … 1/1/12 through 12/31/12, only the New Expire Date (06/30/13) should be entered into the SFS. The New Begin Date field … BOC use. In the example above, the agency would enter 1/1/13 in the RAB Date field of the STS or AC340-S. References: …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/3-entering-contract-amendment-begin-and-expire-dates-statewide-financial-systemNYS Travel Information
… AC 132-S AC 132-S : Employee Report of Travel Expenses and Claim for Payment AC 160-S : Statement of Automobile Travel … of State Corporate Travel Card Charges AC 3257-S : Claim for Travel Reimbursement by a Non-Employee AC 3258-S : …
https://www.osc.ny.gov/state-agencies/travelComptroller DiNapoli Releases State Audits
… a potential $20.3 million overpayment from an incorrect reimbursement rate. Auditors found other overpayments of … are still needed. Department of Health: Overpayments for Medicare Part C Coinsurance Charge (Follow-Up) (2013-F-26) An initial …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-state-auditsAccounts Payable Advisory No. 52
… that agencies receive the goods and services they ordered in the proper condition and in accordance with the terms and … discounts vendors may offer. Prior to certifying a claim for payment for goods and services, agency staff must confirm the agency …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/52-gfo-receiving-section-xi-a9State Agencies Bulletin No. 1657
… of tax withheld from their paychecks. The IRS Withholding Calculator or other withholding calculators can help … return in order to maximize the benefit provided by the calculator. This tool allows employees to enter income, … Withholding Allowance Certificate). The IRS Withholding Calculator can be accessed at: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1657-federal-withholding-change-tax-year-2018Opinion 89-48
… or statutory amendments that bear on the issues discussed in the opinion. COUNTY CLERK -- Powers and Duties (custody of … secure payment of any judgments which might be recovered by contractors and/or subcontractors for work performed and/or materials provided in connection with the improvement of real property are held …
https://www.osc.ny.gov/legal-opinions/opinion-89-48XIV.3.B Short Term Investment Pool (STIP) – XIV. Special Procedures
… Pursuant to §98 of the State Finance Law, the State Comptroller shall invest and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3b-short-term-investment-pool-stipDryden Central School District – Information Technology (2020M-106)
… School District’s (District) Board of Education (Board) and District officials adequately safeguarded personal, private and sensitive information (PPSI) from abuse or loss. Key … did not: Ensure information technology (IT) policies were up-to-date with current technology changes, existing policies …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/26/dryden-central-school-district-information-technology-2020m-106Oversight of the Farm-to-School Program
… environmental stewardship; and safeguard the State’s food supply, land, and livestock. New York’s Farm-to-School … is intended to connect schools with local farms and food producers, strengthen local agriculture, improve student health, and promote regional food system awareness. By providing financial assistance to …
https://www.osc.ny.gov/state-agencies/audits/2021/04/19/oversight-farm-school-programMount Pleasant Cottage Union Free School District – Procurement (2020M-86)
… officials used a competitive process to procure goods and services and whether purchases were for appropriate District purposes. … did not use a competitive process to procure goods and services. The District: Paid a vendor $238,465 as a sole …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/mount-pleasant-cottage-union-free-school-district-procurement-2020m-86IX.12 Cash Management Improvement Act (CMIA) – IX. Federal Grants
… (CMIA) to ensure efficiency, effectiveness, and equity in the exchange of funds between the Federal Government and … of 1990 CMIA to ensure efficiency effectiveness and equity in the exchange of funds between the Federal Government and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12-cash-management-improvement-act-cmiaCopiague Fire District– Mechanic Shop Operations (2021M-93)
… condition or safeguard District assets, resulting in a 36-month operational deficit totaling $676,389. As a … a 34-month period, the senior mechanic was paid $40,971 in overtime. The Board also provided the senior mechanic with … repaired or whether the cost of the parts were recovered from the vehicle owners. Key Recommendations Establish …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/02/copiague-fire-district-mechanic-shop-operations-2021m-93Malverne Union Free School District – Extra-Classroom Activity Funds (2024M-84)
… treasurer improperly signed the ECA director’s name on 84 checks totaling $130,127. Key Recommendations Issue …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/malverne-union-free-school-district-extra-classroom-activity-funds-2024m