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Accounts Payable Advisory No. 64
… Financial Operations (GFO), Chapter XII.9.C –Reissuing or Cancelling a Vendor, Employee Expense, or SSI/SSP Check … Operations, Chapter XII, Section 9.C –Reissuing or Cancelling a Vendor, Employee Expense, or SSI/SSP Check . … …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/64-forgery-checksSidney Fire Department and Related Fire Companies – Financial Activities (2014M-213)
… our audit was to evaluate internal controls over selected financial activities of the Department and Companies for the … 2014. Background The Sidney Fire Department is a volunteer organization located in the Village of Sidney, Delaware …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/31/sidney-fire-department-and-related-fire-companies-financialSchuyler Heights Fire District – Claims Processing (2014M-124)
… District is a district corporation of the State, distinct and separate from the Town of Colonie and the County of Albany, in which it is located. The … by an elected five-member Board of Fire Commissioners, and an appointed Treasurer acts as the chief fiscal officer. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/schuyler-heights-fire-district-claims-processing-2014m-124State Agencies Bulletin No. 1515
… Purpose To notify agencies of acceptable forms of payment for checks … a check to repay an overpayment Background Due to a change in the bank reconciliation process and the risk of … checks from employees will be returned to the agency.An email notification will be sent to the payroll officer and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1515-acceptable-forms-payment-paycheck-reversals-ac230State Agencies Bulletin No. 1625
… System (ERS) and Tier 5 Teacher’s Retirement System (TRS) members for calendar year 2018 is $19,001.55. Background … Employees who are Tier 5 members of ERS Plan Type 7Y and TRS Plan Type 7X Effective Dates Institution Paychecks dated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1625-tier-5-pensionable-overtime-earnings-limit-calendar-year-2018-employeesCUNY Bulletin No. CU-277
… Officer Campus Peace Officer Campus Public Safety Sergeant Staff Nurse Nurse Practitioner Background The Uniform … End Date: 12/7/06 Earn Code: UA6 Amount: Amount to be paid Payroll Register and Employee’s Paycheck/Advice The Earn Code UA6 and the payment amount will be displayed on the payroll register. The earnings description “Uniform Allowance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-277-december-2006-uniform-allowance-payment-cuny-titlesHolland Patent Central School District – Fuel Inventory (2023M-141)
… completed 117 usage transactions during our test period by sharing Personal Identification Numbers (PINs) and/ or …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/holland-patent-central-school-district-fuel-inventory-2023m-141Village of Port Dickinson – Capital Asset Accountability (2023M-68)
… asset list (asset list). We were unable to definitively locate and trace 32 of 35 assets reviewed to the Village’s …
https://www.osc.ny.gov/local-government/audits/village/2023/08/18/village-port-dickinson-capital-asset-accountability-2023m-68Upper Jay Volunteer Fire Department – Financial Activities (2023M-30)
… ensured financial activities were properly recorded and reported and funds were safeguarded. Key Findings Department officials … did not ensure financial activities were properly recorded and reported and funds were safeguarded, which hindered their …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/05/26/upper-jay-volunteer-fire-department-financial-activities-2023mTown of Lake Luzerne – Procurement (2022M-95)
… officials used competitive methods when procuring goods and services. Key Findings The Town Board (Board) did not … officials did not seek competition when procuring goods and services totaling $561,829 or 48 percent of the purchases … for 27 purchases totaling $144,155. Justify, authorize and/or document one emergency and three sole source purchases …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-procurement-2022m-95Patchogue-Medford Union Free School District – Health Insurance Buyouts (2023M-21)
… review the eligibility requirements of the program for married couples and family members employed by the District …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/patchogue-medford-union-free-school-district-health-insurance-buyoutsTown of Middleburgh – Claims Audit Process (2023M-56)
… – pdf] Audit Objective To determine whether the Town of Middleburgh (Town) Town Board (Board) properly audited … have been paid for inappropriate purposes. From our review of 184 claims totaling $340,204 we found: The Board approved … were not approved by the Board prior to purchase, two of which were unsupported. Four claims totaling $10,064 were …
https://www.osc.ny.gov/local-government/audits/town/2023/07/07/town-middleburgh-claims-audit-process-2023m-56Village of Woodsburgh – Claims Processing and Information Technology (2015M-12)
… 31, 2014. Background The Village of Woodsburgh is located in the Town Of Hempstead, Nassau County, and has a population …
https://www.osc.ny.gov/local-government/audits/village/2015/04/17/village-woodsburgh-claims-processing-and-information-technology-2015m-12Saratoga County – County Bridge Maintenance (S9-13-7)
… to December 31, 2011. Background The County covers 810 square miles and has approximately 220,000 residents. The …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/saratoga-county-county-bridge-maintenance-s9-13-7Town of Fort Edward – Payroll and Leave Accruals (2022M-119)
… accurate, and timecards were unreliable because the time clock was set to an incorrect date. The Board did not adopt …
https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-fort-edward-payroll-and-leave-accruals-2022m-119Attica Central School District – Financial Management (2022M-103)
… necessary; improperly restricted more than $3 . 5 million in a debt reserve; and overfunded the unemployment insurance …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/attica-central-school-district-financial-management-2022m-103Town of Waterloo – Financial Management (2022M-7)
… did not maintain accurate accounting records and reports. In addition, the Board did not: Implement adequate corrective …
https://www.osc.ny.gov/local-government/audits/town/2022/07/29/town-waterloo-financial-management-2022m-7Wynantskill Union Free School District – Purchasing (2022M-85)
… complete report - pdf] Audit Objective Determine whether the Wynantskill Union Free School District (District) sought competition when purchasing goods and services that fell below the … statutory bidding thresholds. Officials did not: Develop clear guidance in procedures to seek competition for …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/wynantskill-union-free-school-district-purchasing-2022m-85Hunter-Tannersville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-125)
… written IT contingency plan or store back-up data off site. Key Recommendations Develop and communicate … written IT contingency plan and store back-ups off site. District officials agreed with our recommendations and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/hunter-tannersville-central-school-district-network-user-accounts-andAccounts Payable Advisory No. 38
… Some vendors that do business with the State offer rewards or points for certain purchases that can be redeemed … No. 08-04, which addresses the personal use of purchase rewards or points. Generally, State employees: May NOT personally use rewards or points accumulated from the purchase of goods or …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/38-reward-programs