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Enterprise Charter School – Enrollment and Billing (2014M-378)
… to examine the student enrollment and billing processes for the period July 1, 2013 through October 28, 2014. … kindergarten through eighth grade. Operating expenditures for the 2013-14 fiscal year totaled approximately $5.6 …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/03/27/enterprise-charter-school-enrollment-and-billing-2014m-378Hamilton-Fulton-Montgomery Board of Cooperative Educational Services – Procurement (2016M-43)
… Montgomery Counties. BOCES, which delivers approximately 100 educational and administrative services to its 15 …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/08/hamilton-fulton-montgomery-board-cooperative-educational-services-procurement-2016mFranklin Central School District – Health Insurance Cost Savings (2016M-50)
… Otsego Counties. The District, which operates one school with approximately 260 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/06/franklin-central-school-district-health-insurance-cost-savings-2016m-50CUNY Bulletin No. CU-791
… Benefits Program are affected. Effective Dates: Effective in paychecks dated August 22, 2024, for Institution Current …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-791-city-new-york-health-benefit-rate-changesIX.11.D DUNS Number – IX. Federal Grants
… should be familiar with the following reference for single audit compliance issues. Effective October 1, 2003, … the grant, including the payment request, reporting, and Single Audit. State agency guidelines can be found in the … should be familiar with the following reference for single audit compliance issues …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11d-duns-numberUnified Court System Bulletin No. UCS-131
… Purpose To notify the Unified Court System of the modified eligibility for Deduction Code 534 , First … at www.unum.com . … To notify the Unified Court System of the modified eligibility for Deduction Code 534 First Unum …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-131-change-eligibility-first-unum-insurance-certain-employeesXV.16.C Agency Financial Reporting Package (AFRP) – XV. End of Year
… system used by the Office of the State Comptroller (OSC) to gather data-in-process which has not been entered into the … closing date. The AFRP is activated in March for entities to report required fiscal year end data-in-process. It is also activated quarterly for entities to report data-in-process for the State’s June 30, September …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv16c-agency-financial-reporting-package-afrpOperational Advisory No. 9
… Returns 4/22/25 SSP State Supplemental Payments 4/22/25 WCB Workers’ Compensation Board 4/22/25 P All State … 2259.1 - Outreach and Escheatment of 2023 Uncashed NYS Payroll Checks . … Current Year Escheatment …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/9-current-year-escheatmentState Agencies Bulletin No. 1716
… Purpose To notify agencies of an automatic dues increase Affected Employees Employees … the biweekly deduction for Union Dues (Code 224) based on the annual salary amounts as follows: Annual Salary … to the Tax and Compliance mailbox. … To notify agencies of an automatic dues increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1716-district-council-37-local-1359-dues-increaseTown of Guilderland – Employee Compensation and Benefits (2015M-262)
… The Town Supervisor did not adequately segregate payroll duties or establish sufficient compensating controls. … employees’ time records. Segregate the duties over the payroll process. … The purpose of our audit was to review the …
https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-guilderland-employee-compensation-and-benefits-2015m-262Bath Central School District - Online Banking (2018M-79)
… Objective Determine whether District officials ensured online banking transactions were appropriate and secure. Key Findings Officials lacked adequate bank agreements for online banking transactions. The Board did not adopt an …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/13/bath-central-school-district-online-banking-2018m-79Oyster Bay-East Norwich Central School District - Information Technology (2018M-22)
… Determine whether District officials ensured that the personal, private and sensitive information (PPSI)1 maintained on the District’s financial server was adequately protected from … disabled or deleted as soon as no longer needed. Address the IT recommendations communicated confidentially. District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/oyster-bay-east-norwich-central-school-district-information-technologyTompkins County – Solid Waste (2014M-336)
… Purpose of Audit The purpose of our audit was to determine if performance measures were … is located in the Southern Tier and has a population of approximately 101,500. The County is governed by a …
https://www.osc.ny.gov/local-government/audits/county/2015/03/06/tompkins-county-solid-waste-2014m-336Village of Avon - Board Oversights and Professional Services (2018M-30)
… professional services. Village officials generally agreed with our recommendations and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/village/2018/05/18/village-avon-board-oversights-and-professional-services-2018m-30Ulster County Community College - Retiree Health Insurance and Payroll (2018M-123)
… retiree health insurance contribution billing process. The payroll process. Key Findings Officials did not: Properly … $2,092 in premiums for two deceased individuals. Segregate payroll duties or perform supervisory review. Key …
https://www.osc.ny.gov/local-government/audits/community-college/2018/10/26/ulster-county-community-college-retiree-health-insurance-and-payrollBrighter Choice Charter School for Boys - Payroll (2018M-139)
… the audit period. 1 We reviewed the gross pay calculations of these employees to determine whether salaries and pay … authorized. There were no recommendations as a result of this audit. 1 These employees were paid $1.3 million …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/10/12/brighter-choice-charter-school-boys-payroll-2018m-139Town of Plattsburgh - Real Property Tax Exemption Administration (2018M-163)
… renewals but lacked periodic verification of reported farm income. Three veteran exemptions had an incorrect … action. Appendix C includes our comments on the Town’s response. … Determine whether the Town Assessor is properly …
https://www.osc.ny.gov/local-government/audits/town/2018/12/14/town-plattsburgh-real-property-tax-exemption-administration-2018m-163Frontier Central School District - Procurement of Professional Services (2018M-98)
… the District procured professional services in accordance with Board policies and applicable statutory requirements and … professional services. District officials generally agreed with our recommendation and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/frontier-central-school-district-procurement-professional-services-2018mVillage of Deposit - Nonpayroll Disbursements and Real Property Tax Enforcement (2018M-99)
… and effectively enforced collection of delinquent real property taxes. Key Findings The Board: Did not ensure all … to effectively enforce the collection of delinquent real property taxes in March 2016, but $172,900 remains …
https://www.osc.ny.gov/local-government/audits/village/2018/08/03/village-deposit-nonpayroll-disbursements-and-real-property-tax-enforcement-2018mVillage of Scottsville - Financial Management (2018M-75)
… supported, for valid Village expenses and in compliance with required statutes and policies. Village officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-scottsville-financial-management-2018m-75