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Village of Bellerose – Procurement and Cash Receipts (2014M-218)
… adopt policies to govern the use of the Village’s credit cards. The Treasurer has incompatible financial duties … policies and procedures to govern the use of credit cards. Develop and adopt written policies and procedures over …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bellerose-procurement-and-cash-receipts-2014m-218State Agencies Bulletin No. 1437
… $5,250 of educational assistance provided to an employee under an educational assistance program is excluded from … must be entered no later than Pay Period 19 Lag (check dated December 30, 2015) and Pay Period 20 Current … transactions must be entered no later than Pay Period 18 Lag (check dated December 24, 2015) and Pay Period 19 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1437-educational-assistance-benefitsState Agencies Bulletin No. 1524
… Purpose To provide agencies with instructions for processing taxable educational … Background Per IRS Publication 15-B, Employer’s Tax Guide to Fringe Benefits, the first $5,250 of educational … To provide agencies with instructions for processing taxable educational …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1524-educational-assistance-benefitsControlling Access to Student Grading Systems in School Districts (2015-MS-3)
… and monitoring user access. All districts had weaknesses in accessing, monitoring and reviewing audit logs. Key … the procedures and requirements for making grade changes in the current year and for prior years. Periodically review … Controlling Access to Student Grading Systems in School Districts 2015MS3 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/21/controlling-access-student-grading-systems-school-districts-2015-ms-3Elementary and Secondary Education – 2021 Financial Condition Report
… evolve based on school district experiences and capacity. New York’s educators took on the extraordinary challenge of … for K-12 education is expected to run through SFY 2024-25. New York State Ranks Highest in Nation in Per Pupil Spending For the 2018-19 school year,* New York State was the highest among the states in per-pupil …
https://www.osc.ny.gov/reports/finance/2021-fcr/elementary-and-secondary-educationCUNY Bulletin No. CU-739
… Uniform Allowance Payment. Affected Employees: Employees in City University of New York (CUNY) campus security titles … for a uniform allowance payment to eligible employees. In addition, a memorandum dated March 28, 2022, from Carmelo … payment. Effective Dates: The payments will be effective in Institution Pay Period 5C, paychecks dated 06/16/2022. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-739-cuny-june-2022-uniform-allowance-paymentSUNY Bulletin No. SU-131
… in Bargaining Units 08 and 41 Background Chapter 137 of the Laws of 2004 implements the agreement between the State of New York and United University Professions (UUP) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-131-1-discretionary-salary-increase-suny-professional-servicesMedicaid Program – Payments for Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy
… During this period, Davis Ethical was owned and operated by William Davis, a licensed pharmacist. Pursuant to … there have been several investigations of Davis Ethical by oversight authorities, including the Nassau County … Activity April 1, 2010 through September 30, 2010 (2010-S-15) Department of Health: Rebates and Discounts on …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/medicaid-program-payments-fraudulent-and-improper-claims-submitted-davis-ethical-pharmacyHortonville Fire Company – Financial Activity (2014M-210)
… and reporting of financial activity for the period January 1, 2013 through May 19, 2014. Background The Hortonville Fire … serves the hamlet of Hortonville in the Town of Delaware, Suffolk County. The members, including five officers, are …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/08/hortonville-fire-company-financial-activity-2014m-210Town of Lincklaen – Board Oversight (2017M-37)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of Town financial activities for the period January 1, 2015 … Town of Lincklaen Board Oversight 2017M37 …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-lincklaen-board-oversight-2017m-37Islip Housing Authority – Cash Disbursements (2017M-167)
… July 1, 2015 through March 31, 2017. Background The Islip Housing Authority is located in the Town of Islip in Suffolk County. The Authority, which provides low-rent housing for qualified individuals, is governed by a … Islip Housing Authority Cash Disbursements 2017M167 …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/10/27/islip-housing-authority-cash-disbursements-2017m-167Accounts Payable Advisory No. 50
… early payment discounts from vendors. Reference: Guide to Financial Operations (GFO) Chapter XII, Section 5.F – … of a reduction of the invoice amount) offered by a vendor to an agency for making a payment before it is due. Every agency should have a process in place to ensure accounts payable staff take …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/50-early-payment-discountsTown of Arietta – Budgeting (2016M-308)
… included future capital improvements for the Town-owned airport. Key Recommendations Adopt budgets that include …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-arietta-budgeting-2016m-308Town of Edmeston – Supervisor's Records and Reports (2017M-13)
… the completeness and accuracy of the Town’s records and reports for the period January 1, 2015 through October 13, … Supervisor did not prepare accurate, periodic financial reports for the Board. The Board has not conducted an annual … the functions into one program. Provide monthly financial reports to the Board that include balance sheet account …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-edmeston-supervisors-records-and-reports-2017m-13Town of Kortright – Financial Management (2016M-397)
… adopted long-term financial and infrastructure plans that set forth the Town’s objectives and goals for the use of …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kortright-financial-management-2016m-397Copiague Union Free School District – Check Signing (2015M-181)
… The purpose of our audit was to examine the District’s check signing procedures for the period July 1, 2013 through … approximately $112.5 million. Key Findings The District’s check signature policy permits any one of the Board … payroll checks. Key Recommendations Amend the District’s check signature policy to require the Treasurer to sign all …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/copiague-union-free-school-district-check-signing-2015m-181Canandaigua City School District – Procurement of Professional Services (2015M-133)
… School District is located in the City of Canandaigua in Ontario County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/canandaigua-city-school-district-procurement-professional-services-2015mSackets Harbor Central School District – Financial Condition (2016M-89)
… the 2015-16 fiscal year total approximately $8.3 million. Key Findings The Board has consistently overestimated … have a multiyear financial plan or a formal capital plan. Key Recommendations Develop realistic estimates of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/sackets-harbor-central-school-district-financial-condition-2016m-89Lockport City School District – Monitoring Transportation Contracts and Costs (2015M-200)
… vendor to submit records to support the total number of daily route miles used in calculating the District’s annual …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/lockport-city-school-district-monitoring-transportation-contracts-andJamesville-Dewitt Central School District – Procurement (2016M-264)
… The Jamesville-Dewitt Central School District is located in the Towns of Dewitt, LaFayette, Manlius, Onondaga and Pompey in Onondaga County. The District, which operates five schools … competition when procuring professional services. In one instance, District officials overpaid a contract by …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/jamesville-dewitt-central-school-district-procurement-2016m-264