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Town of Webb - Ski Collections (2018M-188)
… area officials have not developed policies or procedures for how ski collections should be recorded, deposited and … deposited and reconciled. Obtain supporting documentation for each type of ski lift transaction to be able to reconcile …
https://www.osc.ny.gov/local-government/audits/town/2018/11/30/town-webb-ski-collections-2018m-188Village of Muttontown - Board Oversight (2018M-251)
… did not: Audit or cause an audit of the financial records for 2014-15 through 2017-18. Audit individual claims before … procurement policy when selecting professional services, and did not periodically seek competition for those services. Comply with New York State Village Law, …
https://www.osc.ny.gov/local-government/audits/village/2019/03/01/village-muttontown-board-oversight-2018m-251Contract Advisory No. 27
… Subject : Electronic Payments (ACH) for Agency Specific Contracts Guidance : Agencies are … to their contracts requiring their vendors to receive ACH for contract payments. Vendors who agree to accept ACH … Requiring Electronic Payments … Electronic Payments ACH for Agency Specific Contracts …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/27-electronic-payments-ach-agency-specific-contractsVillage of Johnson City – Sexual Harassment Prevention Training (S9-23-16)
… SHP Training and one of the two SHP Trainings provided by the Village did not include all the minimum requirements. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/08/25/village-johnson-city-sexual-harassment-prevention-training-s9-23-16XIV.14.G Maintenance of Capital Asset Records – XIV. Special Procedures
Once the value of the general fixed asset has been determined a consistent means of maintaining records should be applied
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14g-maintenance-capital-asset-recordsVillage of Hagaman – Claims Auditing (2022M-11)
… ensured claims were properly audited and approved before payment. Key Findings Claims were not properly audited and approved before payment. The Board did not: Date their signatures on claims … ensured claims were properly audited and approved before payment …
https://www.osc.ny.gov/local-government/audits/village/2022/06/17/village-hagaman-claims-auditing-2022m-11Bellmore Union Free School District – Payroll (2023M-129)
… when needed. District officials generally agreed with our recommendations and indicated they have initiated or …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/bellmore-union-free-school-district-payroll-2023m-129Village of Schaghticoke – Board Oversight (2023M-78)
… the Clerk-Treasurer’s records and reports for the fiscal year ending May 31, 2022. Key Recommendations Establish …
https://www.osc.ny.gov/local-government/audits/village/2023/11/17/village-schaghticoke-board-oversight-2023m-78Rocky Point Union Free School District – Overtime (2021M-80)
… officials did not: Adopt written policies to ensure all overtime hours were preapproved, incurred only when … were available for overtime costs. Properly record all overtime costs. Key Recommendations Adopt an overtime …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/06/rocky-point-union-free-school-district-overtime-2021m-80Village of Windsor - Water Operations (2019M-210)
… Key Findings Village officials do not periodically read all customer meters to ensure customers are accurately …
https://www.osc.ny.gov/local-government/audits/village/2020/01/24/village-windsor-water-operations-2019m-210Sauquoit Valley Central School District - Procurement (2019M-228)
… quotes as required by the procurement policy. Document all purchase decisions including the justification for using …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/sauquoit-valley-central-school-district-procurement-2019m-228Salem Central School District - Purchasing (2019M-105)
… lacked adequate evidence to show they sought competition for 32 purchases (53 percent) totaling about $115,000. The … not develop and implement procedures to seek competition for purchases of goods and services that were not required to … bidding thresholds. Develop written purchasing procedures for procuring goods and services below bidding thresholds and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/salem-central-school-district-purchasing-2019m-105Smithtown Central School District – Claims Processing and Travel-Related Expenses (2021M-25)
… report - pdf ] Audit Objective Determine whether the Smithtown Central School District’s (District) Board of Education (Board) ensured claims were adequately …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/smithtown-central-school-district-claims-processing-and-travel-relatedState Agencies Bulletin No. 1735.1
… job location is within the five boroughs of New York City (NYC), $12.00 for State employees whose job location is within … are some employees in the five boroughs of New York City (NYC) whose annual salary (including Location Pay) may be less … Work in one of the five boroughs of New York City (NYC) Have a Pay Basis Code of ANN on or after the appropriate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/17351-minimum-wage-differential-annual-employeesHomeless Outreach Program at Penn Station, Grand Central, and Outlying Stations Within New York City
… contract at Pennsylvania Station (Penn Station), Grand Central Terminal (Grand Central), and the outlying Long … and Metro-North Railroad (Metro-North) stations within New York City and whether the MTA has met its goal in assisting …
https://www.osc.ny.gov/state-agencies/audits/2019/07/23/homeless-outreach-program-penn-station-grand-central-and-outlying-stations-within-new-yorkSUNY Bulletin No. SU-376
… inform agencies of OSC’s automatic processing of the July 2025 Increase to Location Pay and Location Mid-Hudson Pay and provide instructions for … and Location Mid-Hudson Pay will be paid with an effective date of 07/03/2025 in the Administration check date of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-376-july-2025-increase-location-pay-and-location-mid-hudsonOversight of Young Adult Institute, Inc.'s Family Support Services Contracts
… are not allowable. Take steps to ensure the organization does not re-claim these costs in the future. Other Related …
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/oversight-young-adult-institute-incs-family-support-services-contractsXII.5.B Unique Invoice Number Requirements – XII. Expenditures
… requires Business Units to enter a unique Invoice Number on each supplier’s voucher. The SFS has validations that will … voucher to pay the same invoice, the Business Unit must have a process to ensure that each voucher (1) references a … request that vendors invoice for goods or services that have been delivered. For example, assume a Business Unit …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5b-unique-invoice-number-requirementsState Agencies Bulletin No. 1801
… their Form W-2s. If an employee lived in New York City for part of the calendar year, the New York City reportable wages …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1801-2019-new-york-city-reportable-wagesState Agencies Bulletin No. 1469
… Purpose To provide agencies with the schedule for payroll submission and the dates for availability of payroll reports and files. Background Each fiscal year, OSC … the following processes: Automated Interface Submission Online Earnings Transaction Entry Miscellaneous Time Entry …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1469-schedule-agency-payroll-submission-and-availability-reports-and-files