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Operational Advisory No. 25
… Guidance: In compliance with the Data Quality guidelines in the Guide to Financial … clean-up activities necessary to ensure SFS data complies with these standards on a quarterly basis. SFS will schedule … Bureau of Analysis, Support, and Knowledge Transfer (ASK) with any general questions you have regarding the content of …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/25-data-quality-advisoryEfforts to Collect Delinquent Taxes (Follow-Up)
… and fairness in administering State tax laws. When a tax debt has been billed and the taxpayer has exhausted all … its Civil Enforcement Division. Not all debts include a tax amount; some include only penalties and/or interest. … million, respectively, for the amount due and owed at the time the warrant was filed. These amounts are about 29% and …
https://www.osc.ny.gov/state-agencies/audits/2023/03/01/efforts-collect-delinquent-taxes-followCity of Yonkers – Budget Review (B24-6-7)
… the City of Yonkers’ financial condition in the current and future years. Background The Office of the State … that the City’s adopted budget for fiscal year 2024-25 and the related justification documents are in material … budget totals $1.51 billion. The budget includes operating and debt service funding of $7 94.2 million for the Yonkers …
https://www.osc.ny.gov/local-government/audits/city/2024/07/12/city-yonkers-budget-review-b24-6-7Inspecting Highway Bridges and Repairing Defects
… highway bridges and addressed related deficiencies in a timely manner as required by State and federal laws. Our … as "Red Flag," "Yellow Flag," and "Safety Flag." A Red Flag designation pertains to the failure or potentially … pertains to a clear and present danger to vehicle or pedestrian traffic, but with no danger of structural failure. …
https://www.osc.ny.gov/state-agencies/audits/2013/11/08/inspecting-highway-bridges-and-repairing-defectsXV.4.A Reconciling Prior Fiscal Year Credit Card Charges – XV. End of Year
… . Business Units must review and reconcile all credit card charges incurred prior to April 1 of the previous fiscal … greater than zero. Travel Card Run the Travel Card Aging Report in SFS, and ensure all charges incurred prior to April … fiscal year are reviewed, associated with an expense report, and submitted to OSC for approval. Although all …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv4a-reconciling-prior-fiscal-year-credit-card-chargesAlbany Community Charter School – Financial Operations (2013M-185)
… to February 28, 2013. Background The School is located in the City of Albany. The School is governed by the Board of … with the Foundation that increases the fee from 1 percent in for the 2012-13 school year, to 1.5 percent for the … for the final year of the contract. With the increase in the fee percentage and the growth of the number of …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/10/25/albany-community-charter-school-financial-operations-2013m-185Efforts to Collect Delinquent Taxes
… Objective To determine if the Department of Taxation and Finance (Department) is making … To determine if the Department of Taxation and Finance is making adequate efforts in accordance with …
https://www.osc.ny.gov/state-agencies/audits/2021/08/24/efforts-collect-delinquent-taxesMonitoring of Construction Management
… if the Office of General Services (Office) is adequately monitoring construction management contracts to ensure they … determine if the Office of General Services is adequately monitoring construction management contracts to ensure they …
https://www.osc.ny.gov/state-agencies/audits/2021/12/30/monitoring-construction-managementExamination of Pitts Management Associates (PMA)
… (RAP) under contracts CM00939 and TQ00002. The objective of our examination was to determine whether PMA’s … whether deliverables are in compliance with contract terms prior to certifying the work was completed. Safeguard … such as monetary retainage, until the contractor meets the terms and conditions. Review the clinical guarantees that …
https://www.osc.ny.gov/state-agencies/audits/2018/02/14/examination-pitts-management-associates-pmaCity of Yonkers – Budget Review (B18-6-6)
… review was to determine whether the significant revenue and expenditure projections in the City’s proposed budget for … appropriation must be approved by the Board of Education and City Council before it can be used. If the fund balance … request does not include an appropriation for textbooks, and underestimates the appropriation for personal services. …
https://www.osc.ny.gov/local-government/audits/city/2018/05/18/city-yonkers-budget-review-b18-6-6CUNY Bulletin No. CU-583
… Purpose To notify agencies of an automatic dues and agency shop fee increase. Affected Employees Employees represented … will identify employees with Dues (Code 231) and Agency Shop Fee (Code 220) and automatically increase the current … bulletin notifies agencies of an automatic dues and agency shop fee increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-583-international-brotherhood-teamsters-local-237-dues-andAccounts Payable Advisory No. 5
… Subject: Making Payments to the United States Postal Service (USPS) and related postal … such as Pitney Bowes Guidance: Consistent with the Guide to Financial Operations (GFO), Chapter XII, Section 5.C - … Vendor ID and Address Sequence when processing payments to vendors. Improper preparation of vouchers payable for USPS …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/5-complex-entity-payments-postageSewanhaka Central High School District – Student Fees (2016M-296)
… the collection of student fees for test preparation classes, advanced placement exams and driver education classes for the period July 1, 2014 through January 31, 2016. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/sewanhaka-central-high-school-district-student-fees-2016m-296Accounts Payable Advisory No. 9
… Subject: Making Payments to National Grid Guidance: This advisory has been updated to … entering a unique invoice number on vouchers payable to National Grid, as discussed below. Consistent with the Guide … to vendors. Improper preparation of vouchers payable to National Grid may delay payment crediting and Business Units …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/9-complex-entity-national-gridMorris Central School District – Financial Operations (2015M-251)
… Background The Morris Central School District is located in the Towns of Laurens, Morris, New Lisbon and Pittsfield in Otsego County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/morris-central-school-district-financial-operations-2015m-251West Islip Union Free School District – Payroll (2016M-78)
… Purpose of Audit The purpose of our audit was to examine the District’s payroll process for the period July 1, 2014 … officials have not developed procedures for payroll certification. The Assistant Superintendent for Business does …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/west-islip-union-free-school-district-payroll-2016m-78Washingtonville Central School District – Reserve Funds (2014M-45)
… and part of the Towns of Cornwall, Hamptonburgh and New Windsor in Orange County. The District operates five schools …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/washingtonville-central-school-district-reserve-funds-2014m-45Town of Berkshire – Justice Court Operations (2016M-425)
… Justice took office January 1, 2016. The Court reported collecting approximately $6,800 in fines and fees from …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-berkshire-justice-court-operations-2016m-425Loan Payroll Deductions – Enhanced Reporting
… Please use the new amount beginning on the next available payroll cycle so members can avoid underpayment — eliminating …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/loan-payroll-deductionsEast Ramapo Central School District - Nonpublic School Transportation (2019M-107)
… to transport 717 (or $495,499) more students than were registered. For 2018-19, as of April 1, 2019, the District is … schools to transport 455 (or $337,085) more students than registered. Key Recommendations Obtain documentation to prove …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/20/east-ramapo-central-school-district-nonpublic-school-transportation-2019m