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New York State Business Owners
… information like education income source and reasoning for starting a business …
https://www.osc.ny.gov/dashboards/business-ownersDobbs Ferry Union Free School District – Facilities Department Overtime (2023M-120)
… Officials paid 10 employees $198,716 in overtime for emergency, non-emergency and absenteeism during the … conducted. While the Facilities Department overtime costs for the audit period examined accounted for 24 percent of Department employees’ total compensation, …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/dobbs-ferry-union-free-school-district-facilities-department-overtimeState Agencies Bulletin No. 2156
… NOTE: This deduction should be immediately end dated when an employee is no longer receiving employer provided …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2156-change-maintenance-rates-employee-housing-and-mealsThe New York State Procurement Integrity Act
… – Enhances the integrity, transparency and accountability of the State’s procurement process by restoring the state … the state comptroller to oversee certain contracts of the Research Foundation of the State University of New York, prohibiting conflicts of … Enhances the integrity transparency and accountability of the States procurement process by restoring the state …
https://www.osc.ny.gov/legislation/new-york-state-procurement-integrity-actState Agencies Bulletin No. 238
… positions are abolished or inactivated by the Department of Civil Service Affected Employees Employees who are being … paid from a position (incumbents) or who are on a leave of absence without pay ("encumbents") in positions that have … Effective Date Immediately Background The Department of Civil Service notifies OSC when a position is inactivated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/238-abolished-and-inactivated-nystep-positionsI.5 OSC Bureau Contact Information – I. OSC Guide to Financial Operations Overview
… assist the Finance Office in reaching an agency-specific solution. Guide to Financial Operations REV. 07/08/2024 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-i/i5-osc-bureau-contact-informationVII.1 State Revenues Overview – VII. State Revenues and Appropriated Loan Receivables
… New York State accounts for the receipt and disposition of all state resources in the … board or other agency of the state receiving money for or on behalf of the state from taxes, commissions, fees, … etc. be deposited to the State Treasury and accounted for in a joint custody fund to be paid pursuant to an …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii1-state-revenues-overviewTown of Greenfield – Golf Course Collections (2021M-133)
… report - pdf ] Audit Objective Determine whether Town of Greenfield (Town) golf course collections were properly … in a timely manner or deposited timely. While the total of collections recorded in the central point-of-sale (POS) system were accounted for, we found: …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-greenfield-golf-course-collections-2021m-133Lyncourt Union Free School District – Information Technology (2020M-121)
… in operations. District officials should have: Disabled 17 of the 113 network user accounts we examined. The 17 user … former employee accounts. Revoked permissions for eight of the 12 network user accounts with administrative …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/05/lyncourt-union-free-school-district-information-technology-2020m-121Sharon Springs Central School District – Fund Balance Management (2022M-100)
… fund balance that is not needed to finance operations is, in effect, a reservation of fund balance that is not provided … fund balance that exceeds the statutory limit results in tax levies being higher than necessary. Key … to comply with the statutory limit and use excess funds in a manner that benefits District taxpayers. District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/sharon-springs-central-school-district-fund-balance-management-2022m-100XII.6.A.A Using the Real Estate Module to Pay Lease Vouchers – XII. Expenditures
… that are lease agreements should contain a default payment term representing when the lease payment is due. Contracts … and/or updated to include 1N as the default payment term for leases whose payments are due on the first day of … Date” on each voucher and must verify the Payment Term and Invoice Date fields. The following chart outlines …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6aa-using-real-estate-module-pay-lease-vouchersThe Monthly Report – Enhanced Reporting
… Retirement Online including their earnings the number of days worked and more …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/monthly-reportVillage of Mayville – Online Banking (2020M-150)
… complete report - pdf ] Audit Objective Determine whether the Village of Mayville (Village) Board of Trustees (Board) … appropriate, properly supported and authorized, however the Board needs to ensure transactions are secure. The Board did not adopt a written online banking policy or …
https://www.osc.ny.gov/local-government/audits/village/2021/03/05/village-mayville-online-banking-2020m-150Buffalo Collegiate Charter School – Credit Cards (2022M-69)
… The Treasurer reviewed credit card charges an average of 108 days after the credit card statement was paid. We … these charges as required by the policy. The Head of School and other School officials circumvented the … to substantiate the appropriateness and need or purpose of all credit card purchases. Adequately review credit card …
https://www.osc.ny.gov/local-government/audits/charter-school/2022/07/15/buffalo-collegiate-charter-school-credit-cards-2022m-69South Mountain Hickory Common School District – Financial Management (2022M-49)
… report - pdf] Audit Objective Determine whether the South Mountain Hickory Common School District (District) Trustee … Determine whether the South Mountain Hickory Common School District District Trustee and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/south-mountain-hickory-common-school-district-financial-management-2022mState Agencies Bulletin No. 170
… page 2. Affected Employees Annual salaried (Pay Basis Code of ANN, 21P, CAL, CYF and CYP) employees who have an … a status change (terminated, retired or placed on a leave of absence without pay). When these actions are reported on … The end date used by the system is the effective date of the status change. The system does not automatically …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/170-canceling-additional-annual-salary-factorWashington County Local Development Corporation – Revolving Loan Program (2021M-57)
… complete report - pdf ] Audit Objective Determine whether Washington County Local Development Corporation (Corporation) … Determine whether Washington County Local Development Corporation Corporation …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/30/washington-county-local-development-corporation-revolvingFormer Delhi Deputy Superintendent Faces Grand Larceny Charge
… John Hubbard. Rosenthal, 63, of Delhi, was charged today with third-degree grand larceny for allegedly misstating his sick and leave accruals from … for working with my staff to expose this alleged crime.” “I greatly appreciate the work of the Office of the State …
https://www.osc.ny.gov/press/releases/2020/09/former-delhi-deputy-superintendent-faces-grand-larceny-chargeTaconic Hills Central School District – Financial Management (2019M-155)
… million, exceeding the statutory limit by 13 percentage points. Key Recommendations Adopt budgets with reasonable …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/taconic-hills-central-school-district-financial-management-2019m-155Town of Wawarsing - Financial Oversight of Select Activities (2018M-239)
… over selected financial activities to properly account for and safeguard Town funds. Key Findings The Board did not … The former account clerk did not reimburse the Town $499 for healthcare coverage. Key Recommendations The Board should … proposals, bids, change orders and vendor requests for payment. Auditing claims prior to payment. Establishing …
https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-wawarsing-financial-oversight-select-activities-2018m-239