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Lackawanna City School District - Contractual Services (2019M-23)
… documentation to ascertain that services were rendered in accordance with the written agreements. Key … review of invoices to ensure claims for payment are in accordance with written agreements. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/lackawanna-city-school-district-contractual-services-2019m-23Windsor Central School District – Cafeteria Operations (2016M-130)
… Background The Windsor Central School District is located in the Towns of Colesville, Kirkwood, Sanford and Windsor in Broome County. The District, which operates four schools … funded Summer Food Service Program provider and increased in-house catering. Key Recommendations There were no …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/windsor-central-school-district-cafeteria-operations-2016m-130Otsego Northern Catskills Board of Cooperative Educational Services (BOCES) – Extra-Classroom Activity Funds (2015M-288)
… Extra-classroom activity funds recorded almost $118,000 in receipts and $124,000 in disbursements for the 2014-15 fiscal year. Key Finding …
https://www.osc.ny.gov/local-government/audits/boces/2016/01/29/otsego-northern-catskills-board-cooperative-educational-services-boces-extraCobleskill-Richmondville Central School District – Special Education Services (2015M-345)
… provided cost-effective special education services and whether the tuition rate charged covered the cost of … School District is located in the Towns of Cobleskill and Richmondville in Schoharie County. The District, which … cost-effective special education services to its students and the rates it charged other districts were reasonable. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/cobleskill-richmondville-central-school-district-special-educationChazy Union School District – Payroll (2015M-252)
… District’s payroll process provided adequate supervision and oversight. Key Recommendations There are no …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/chazy-union-school-district-payroll-2015m-252Accounts Payable Advisory No. 13
… that several agencies have disabled or "turned off" the matching option on many POs/vouchers created in SFS. Agencies are instructed that failure to utilize … process provides important controls including: Prevention of duplicate payments and overpayments; Validation that goods …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/13-voucher-matching-process-required-sfsRemsenburg-Speonk Union Free School District – Claims Processing (2013M-128)
… Purpose of Audit The purpose of our audit was to evaluate the District’s internal controls … Free School District (District) is located in the Town of Southampton, Suffolk County. The District is governed by a …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/12/remsenburg-speonk-union-free-school-district-claims-processing-2013m-128Nassau County Board of Cooperative Educational Services – Claims Auditing (2016M-164)
… in a timely manner in accordance with BOCES’ policy and statutory requirements. Key Recommendations There were no …
https://www.osc.ny.gov/local-government/audits/boces/2016/06/24/nassau-county-board-cooperative-educational-services-claims-auditing-2016m-164Morristown Central School District – Claims Audit Process (2016M-257)
… The Morristown Central School District is located in the Towns of Morristown, Hammond, Oswegatchie, Macomb and DePeyster in St. Lawrence County. The District, which operates one …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/morristown-central-school-district-claims-audit-process-2016m-257State Agencies Bulletin No. 259
… No action is necessary unless the employee has a change in bargaining unit or is permanently removed from the payroll. In these cases the agency must end date the deduction. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/259-universal-life-insurance-deduction-code-378Oversight of Selected Fiscal Aspects of Homeless Shelter Services
… have written policies and standard operating procedures (SOPs) for key aspects of the shelter contract procurement and … Create, maintain, and implement DHS-specific SOPs for the shelter contract procurement and rate-setting …
https://www.osc.ny.gov/state-agencies/audits/2017/10/10/oversight-selected-fiscal-aspects-homeless-shelter-servicesCounty of Franklin Solid Waste Management Authority – Solid Waste and Recycling Charges and Host Community Fees (2016M-418)
… policy to provide guidance for employees involved in the billing and collection of solid waste and recycling … it was not comprehensive and the procedures included in the policy were not always adhered to. Authority officials … Routinely compare the amounts collected as recorded in the system and on manual receipts with the amounts …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/12/29/county-franklin-solid-waste-management-authority-solid-waste-and20-Year Benefit (Section 384-d) – Special 20- and 25-Year Plans
… with 20 or more years of creditable service, regardless of age. “Creditable service” is: Service as a firefighter or police officer under the 20-year plan; Service as a member or … prior police service, as specified by the New York State Retirement and Social Security Law (RSSL). You must separate …
https://www.osc.ny.gov/retirement/publications/1517/20-year-benefit-section-384-dDepartment of Transportation Bulletin No. DOT-5
… process the 2003 adjustment. Eligible Employees Employees in the CSEA Operational Services Unit (Bargaining Unit 03) in the Department of Transportation. Effective Date(s) Payments may be submitted in Pay Period 17L, checks dated December 1, 2004. Background …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-5-2003-shift-lump-sum-adjustment-7500-and-2004-shift-lump-sum-paymentTown of Oneonta Fire District – Internal Controls Over Financial Operations (2013M-243)
… distinct and separate from the Town of Oneonta and located in Otsego County. The Board of Fire Commissioners consists of … accountant and Verify the applicability of the wording in the contract relating to the calculation of the District’s … withholdings to the appropriate Federal and State agencies in a timely manner. Perform a thorough audit of claims before …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/town-oneonta-fire-district-internal-controls-over-financial-operationsState Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … budgets included appropriated fund balance that was not used as planned to fund operations. As a result, the … were for appropriate school purposes, when officials do not seek competition when procuring goods and services, …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-school-audits-0State Agencies Bulletin No. 1612
… income. Affected Employees Employees who participated in the PEF or CSEA Certification, Licensure and Exam Fee … subject to employment and income taxes. Federal, State and New York City income tax withholding will be calculated using … amount will be reported on the employee’s Form W-2 in box 14 under code FRB . Payroll Register and Employee’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1612-certification-licensure-and-exam-fee-reimbursement-clefr-2017City of Corning – Misappropriation of Finance Department Cash Receipts (2014M-140)
… March 27, 2014. Background The City of Corning is located in Steuben County and has a population of approximately … was manipulated and misappropriations of more than $5,000 in cash receipts occurred over a three-month period. We … cash receipt policies and procedures to ensure they are up-to-date and include provisions for adequate segregation of …
https://www.osc.ny.gov/local-government/audits/city/2014/08/13/city-corning-misappropriation-finance-department-cash-receipts-2014m-140State Agencies Bulletin No. 1165
… BU21 Deficit Reduction Plan. Affected Employees Employees in Bargaining Unit 21 Effective Date(s) Immediately … WRK ADJ” report. The adjustment represents a reduction in the days worked for the 2011-2012 fiscal year. Agency … to the various tiers, if there are no other reduction in days reported (i.e. lost time), there will be no impact on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1165-2011-2012-days-worked-adjustment-bargaining-unit-21State Agencies Bulletin No. 2135
… Purpose The purpose of this bulletin is to inform agencies of the April 2023 Increase to Hazard Duty Pay. Affected Employees Employees in Administrative Services Unit (BU02), Operational Services …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2135-april-2023-increase-hazard-duty-pay-employees-represented-civil-service