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Town of Willsboro– Internal Controls Over Selected Financial Operations (2014M-68)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over selected … did not have comprehensive written policies and procedures to provide adequate guidance and internal controls over … of receipt exists and maintain a cash receipts journal to account for all fees collected. Ensure that water and …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-willsboro-internal-controls-over-selected-financial-operations-2014m-68Town of Groveland – Fiscal Oversight (2014M-285)
… to 2013, and contracts for 2013 and 2014 lacked specific details of the services to be provided. The Supervisor did … it is correct and that monthly Supervisor statements and budget status reports are accurate and complete. Discontinue …
https://www.osc.ny.gov/local-government/audits/town/2015/03/27/town-groveland-fiscal-oversight-2014m-285Bayport Fire District – Credit Card Use (2016M-394)
… is no record of the Board adopting the District’s credit card policy. The credit card account allows for cash advances of up to $1,000 per card per day. Not all purchases contained documentation … Bayport Fire District Credit Card Use 2016M394 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/bayport-fire-district-credit-card-use-2016m-394Pittsfield Volunteer Fire Department – Cash Receipts and Disbursements (2016M-310)
… duties. Although the Treasurer maintained financial records, she did not keep adequate documentation to support … compensating controls. Maintain complete and adequate records with supporting documentation to account for all of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/pittsfield-volunteer-fire-department-cash-receipts-andAccounts 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-gridState Agencies Bulletin No. 693
… Purpose To notify agencies that the return address on all Direct Deposit Advice statements no longer … will be the Office of the State Comptroller name and address. The return address will be the employee’s agency name and payroll office … To notify agencies that the return address on all Direct Deposit Advice statements no longer …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/693-agency-return-address-direct-deposit-advice-statementsState Agencies Bulletin No. 654-A
… number appearing on the outside address area of the Direct Deposit Advice statement. Background OSC has added a … number appearing on the outside address area of the Direct Deposit statement. Note: There is no change to the … number. Affected Employees Employees who receive a Direct Deposit Advice statement Effective Date(s) Paychecks …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/654-addendum-additional-information-direct-deposit-advice-statement-addressState Agencies Bulletin No. 170
… Code: Applicable earn code Effective Date (inner scroll bar): Last Date of the payroll period Annual Addl Earnings: … Code: Applicable earn code Effective Date (inner scroll bar): Last date employee was eligible for earnings Annual … adjustment earn code Effective Date (inner scroll bar): Date adjustment starts Earnings: Amount to be adjusted …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/170-canceling-additional-annual-salary-factorState Agencies Bulletin No. 1860
… page: Earnings Begin Date: Enter the last date of the pay period Earnings End Date: Enter the last date of the pay … appear on the employee’s paycheck or direct deposit advice statement. OSC has prepared the attached letter explaining … on the employee’s paycheck or direct deposit advice statement. Agencies are strongly encouraged to: Provide this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1860-educational-assistance-benefitsState Agencies Bulletin No. 2417
… of this bulletin is to provide agencies with the schedule for payroll submission and the dates for availability of payroll reports and files. Background: … must follow. This bulletin provides agency entry deadlines for the following processes: Automated Interface Submission …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2417-schedule-agency-payroll-submission-and-availability-reports-and-filesAdditional Service Credit for Sick Leave (Section 341[j]) – Article 14 Benefits
… Section 341(j) of the Retirement and Social Security Law …
https://www.osc.ny.gov/retirement/publications/1644/additional-service-credit-sick-leave-section-341jWho Is Responsible? – Improving the Effectiveness of Your Claims Auditing Process
… Although there are exceptions, the governing board is generally responsible for the audit of claims. The audit of claims is one of the few control procedures that is often executed … the need to have a strong claims auditing function and, where allowable by law, have chosen to delegate their …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/who-responsibleOverview – When Employees Retire
… specific time period. Applications and documents employees give to you have not been filed with the Office of the State … for a disability retirement benefit . As an employer, you can file a disability application on behalf of your employee, …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/overviewPlanning Resources
… Guides Understanding the Budget Process [pdf] Personal Service Cost Containment [pdf] On Demand Webinars Understanding the Budget Process Budgeting for Department Heads Avoiding the Fiscal Cliff: A Lesson in …
https://www.osc.ny.gov/local-government/resources/planning-resourcesOperational Advisory No. 18
… and 0RAE000000. Business Units should use Vendor ID 0RAR000000 to handle the scenarios previously covered … vouchers that reference these Vendor IDs on June 1. Vendor ID Scenario 0RAR000000 A third party entity reimburses the … the State for monies paid via a Single Payment Vendor ID. 0RAE000000 (should now use 0RAR000000) A State employee …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/18-refund-appropriation-roa-vendor-ids-accounts-payableSexual Offender and Management Treatment Act Program
… program is designed to closely supervise and treat sex offenders who are near release from prison or parole, and … Act’s inception, the Office has reviewed over 10,500 sex offenders’ cases, leading to 266 sex offenders currently being civilly confined. The Office uses …
https://www.osc.ny.gov/state-agencies/audits/2013/09/23/sexual-offender-and-management-treatment-act-programState Agencies Bulletin No. 296
… in gray. (See Attachment 1) Effective Date The processing of the new changes will take place beginning December 12, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/296-revised-data-capture-files-nhrp-716-and-nhrp-517Warren County Local Development Corporation – Revolving Loan Program (2021M-102)
… program. For the 15 active loans, we found: Fourteen loan files did not have required and/or other supporting documentation. Eleven loan files did not contain any evidence that annual site visits … or whether jobs were created and/or retained. Twelve loan files lacked documentation to support the loan proceeds were …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/12/22/warren-county-local-development-corporation-revolving-loanHenrietta Fire District – Financial Condition (2021M-27)
Determine whether the Board of Commissioners Board effectively managed the Henrietta Fire Districts Districts financial condition
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/henrietta-fire-district-financial-condition-2021m-27Fishers Fire District – Financial Condition (2021M-128)
… Board gave taxpayers the impression the District needed to increase real property taxes and override the 2018 and 2020 tax caps to close projected budget gaps. As a result, more real property taxes were levied than needed to fund operations. As of December 31, 2020, the unassigned …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/29/fishers-fire-district-financial-condition-2021m-128