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State Agencies Bulletin No. 1515
… a check to repay an overpayment Background Due to a change in the bank reconciliation process and the risk of personal checks being returned for … checks, certified checks, bank checks, money orders and agency checks will be accepted. Effective Date(s) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1515-acceptable-forms-payment-paycheck-reversals-ac230State Agencies Bulletin No. 1625
… overtime earnings limit for Tier 5 Employee Retirement System (ERS) and Tier 5 Teacher’s Retirement System (TRS) members for calendar year 2018 is $19,001.55. … been calculated by the New York State and Local Retirement System. Affected Employees Employees who are Tier 5 members …
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
… Purpose To explain procedures for processing the December 2006 Uniform Allowance Payment Affected Employees … dated October 27, 2006 Effective Date(s) Paychecks dated December 21, 2006 Eligibility and Payment Amounts Refer to … This bulletin explains procedures for processing the December 2006 Uniform Allowance Payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-277-december-2006-uniform-allowance-payment-cuny-titlesAccounts Payable Advisory No. 23
… should not have been coded as reportable to the IRS. As a reminder, when online Business Units process any voucher … “Withloading Codes” are submitted. All Business Units If a Business Unit processed a voucher with incorrect … information, please contact the Federal Reporting Unit in the State Comptroller’s Office at [email protected] …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/23-properly-coding-vouchers-withholdingAccounts Payable Advisory No. 38
… and Purchase Reward Programs Guidance: Some vendors that do business with the State offer rewards or points for … May personally use travel rewards or points accumulated as a result of traveling on State business. Agencies should …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/38-reward-programsNewburgh Preparatory Charter High School – Board Oversight and Disbursements (2015M-123)
… The Newburgh Preparatory Charter High School is located in the City of Newburgh, Orange County, and provides high …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/08/21/newburgh-preparatory-charter-high-school-board-oversight-and-disbursementsBarker Central School District – Purchasing (2016M-208)
… not contain formal guidance for acquiring and documenting price quotes for purchases below the competitive bidding … was unaware of the District’s informal policy for securing price quotes for purchases under the competitive bidding … each claim. Communicate the purchasing policy for securing price quotes to the claims auditor so the claims auditor can …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/barker-central-school-district-purchasing-2016m-208State Agencies Bulletin No. 342
… employee is due any regular and/or lump sum payments that are equal to or exceed the amount to be refunded. Processing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/342-year-end-processing-and-deadlines-returned-paychecks-ac-230sVillage of Nissequogue – Information Technology (2015M-31)
… have not designated an information technology (IT) administrator who is independent of the Village’s financial … plan. Key Recommendations Designate an individual as the administrator of the financial software who does not perform …
https://www.osc.ny.gov/local-government/audits/village/2015/05/01/village-nissequogue-information-technology-2015m-31Salmon River Central School District – Foster Care Student Tuition (2022M-168)
… accurately paid tuition for foster care students enrolled at other school districts. Key Findings District officials … for foster care students enrolled care students enrolled at other school districts. Officials made payment errors for … (45 percent) of 31 foster care students who were enrolled at other school districts during the 2018-19 through 2021-22 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/10/salmon-river-central-school-district-foster-care-student-tuition-2022mPotsdam Central School District – Network User Account Controls and Information Technology Contingency Planning (2022M-104)
… established adequate controls over network user accounts and developed an information technology (IT) contingency … not establish adequate controls over network user accounts and did not develop a written IT contingency plan. As a … had additional entry points for attackers to access and view personal, private and sensitive information on the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/potsdam-central-school-district-network-user-account-controls-andBabylon Union Free School District – Medicaid Reimbursements (2022M-91)
… position. As a result, District taxpayers incurred the full cost of providing more than $536,000 in …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/13/babylon-union-free-school-district-medicaid-reimbursements-2022m-91Tioga Fire District – Board Oversight (2022M-170)
… training, they would have better positioned themselves to oversee the District’s financial activities and helped … policy, as required. Audit and approve all claims prior to payment. Ensure the Treasurer filed the District’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/01/13/tioga-fire-district-board-oversight-2022m-170Village of Cohocton – Cash Receipts (2015M-63)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial operations for the period … Key Recommendations Certify the list of unpaid taxes to be relevied. Perform the required annual audit of the … of a certified public accountant or public accountant to conduct the audit. Issue duplicate receipts where no other …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-cohocton-cash-receipts-2015m-63Scarsdale Union Free School District – Overtime (2022M-105)
… including $123,113 for cleaning services. With appropriate scheduling, over $155,516 of these overtime payments could …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/scarsdale-union-free-school-district-overtime-2022m-105Plattsburgh City School District – Internal Controls Over Payroll (2013M-74)
… the District’s annual expenditures; for the 2011-12 fiscal year these costs totaled approximately $28 million or 78 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/plattsburgh-city-school-district-internal-controls-over-payroll-2013m-74South Glens Falls Central School District – Access Rights (2012M-257)
… Purpose of Audit The purpose of our audit was to determine whether employees had appropriate access rights to the District’s financial system for the period July 1, 2011, to September 30, 2012. Background The South Glens Falls …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/south-glens-falls-central-school-district-access-rights-2012m-257Delaware Academy Central School District at Delhi – Fund Balances (2016M-36)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management practices for … 2015. District officials did not use debt service funds to make payments on long-term debt. Key Recommendations … review all reserve balances and transfer excess funds to unrestricted fund balance, where allowed by law, or use …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/delaware-academy-central-school-district-delhi-fund-balances-2016m-36Holland Patent Central School District – Fuel Inventory (2023M-141)
… to fuel buses. This reduces accountability and increases the risk that fuel could be stolen or misused without … fuel inventory records and periodically reconcile the records with the amount of fuel in the tanks. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/holland-patent-central-school-district-fuel-inventory-2023m-141Dolgeville Central School District – Fuel Monitoring (2023M-175)
… or take a periodic physical inventory of diesel fuel on hand. Consequently, no fuel reconciliations were … A periodic reconciliation of purchases, usage and fuel on hand can determine whether significant amounts of fuel are …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/dolgeville-central-school-district-fuel-monitoring-2023m-175