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Livonia Central School District – Software Management (2016M-293)
… penalties for noncompliance. District officials and IT staff did not maintain a comprehensive software inventory …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/livonia-central-school-district-software-management-2016m-293XVI.4.C Federal Grant Accruals – XVI. Financial Reporting
… Policy References: GASB Statement No. 33 – Accounting and Financial Reporting for Nonexchange Transactions (GASB Codification Section N50 – Nonexchange Transactions) GASB Statement No. 65 – Items Previously Reported as Assets …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4c-federal-grant-accrualsGranville Central School District – Fund Balance (2016M-114)
… $26.7 million. Key Finding The District’s unrestricted fund balance exceeded the statutory limit by more than $4 … Recommendation Ensure that the amount of the unrestricted fund balance is in compliance with statutory limits and the District’s fund balance policy and reduce the excess amount in a manner …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/granville-central-school-district-fund-balance-2016m-114Unified Court System Bulletin No. UCS-157
… Purpose To explain procedures for processing Judicial Supplemental Support Allowance … Supplemental Support Fund provides judges with payments for services and goods to support them in the performance of … to the 2010 Judicial Supplemental Support Fund booklet for eligibility criteria and additional payment information. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-157-2010-judicial-supplemental-support-allowanceWestchester Attorney Pleads Guilty to Mail Fraud for Attempting to Embezzle From a Decedent's Estate for Which He Was Court-Appointed Administrator
… New York State Comptroller Thomas P. DiNapoli and U.S. Attorney Geoffrey Berman announced that Guy Parisi, a … son, the sole beneficiary of his father’s will. New York law provided for a fee for estate administrators like Parisi … street on which Parisi owned a waterfront vacation home. At the time he retained Stokes, Parisi knew that the estate’s …
https://www.osc.ny.gov/press/releases/2019/01/westchester-attorney-pleads-guilty-mail-fraud-attempting-embezzle-decedents-estate-which-he-was-courtState Agencies Bulletin No. 1874
… in Institution Pay Period 17L, paychecks dated 12/03/2020 or Administration Pay Period 17L, paychecks dated … who have a Payroll Status of Active, Leave With Pay or Leave of Absence with an Action/Reason code of Leave of … submit the following information on the Time Entry page or Time Entry Interface (NPAY502) using Earnings Code UA8: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1874-2020-uniform-cleaning-and-maintenance-allowance-certain-securityVillage of Parish – Board Oversight (2012M-240)
… the sewer fund. Key Findings The Board did not ensure that all claims were audited, were audited prior to payment, and did not properly audit all claims to ensure they included evidence of receipt and … required by the Village’s procurement policy. Ensure that all claims are presented for audit by the Clerk. Ensure that …
https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-parish-board-oversight-2012m-240Village of Brightwaters – Financial Operations, Conflict of Interest and Information Technology (2012M-190)
… Purpose of Audit The purpose of our audit was to review selected Village … 2012. Background The Village of Brightwaters is located in the Town of Islip in Suffolk County and has approximately 3,300 residents. The …
https://www.osc.ny.gov/local-government/audits/village/2013/02/22/village-brightwaters-financial-operations-conflict-interest-and-informationCanajoharie Central School District – Financial Condition and Extra-Classroom Activity Fund (2015M-339)
… Purpose of Audit The purpose of our audit was to determine if the Board adopted realistic … Central School District is located in the Towns of Canajoharie, Charleston, Minden, Mohawk, Palatine and Root …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/canajoharie-central-school-district-financial-condition-and-extraState Agencies Bulletin No. 1965
… Clothing Allowance provided the employee: Has a Payroll Status of Active, Leave With Pay, or Leave of Absence … Code of ANN, HRY, or BIW (only if the employee has a Payroll Status of Leave With Pay with an Action/Reason code … above but is on an authorized leave of absence with a Payroll Status of Leave of Absence (except with an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1965-2021-csea-work-related-clothing-allowance-asu-employees-representedState Agencies Bulletin No. 1870
… Clothing Allowance provided the employee: Has a Payroll Status of Active, Leave With Pay or Leave of Absence … Basis Code of ANN, HRY or BIW (only if the employee has a Payroll Status of Leave With Pay with an Action/Reason code … above but is on an authorized leave of absence with a Payroll Status of Leave of Absence (except with an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1870-2020-csea-work-related-clothing-allowance-asuXI.12.F Reassignment of Agency Responsibility for Contracts – XI. Procurement and Contract Management
… for specific projects or programs may be reassigned to other agencies/departments. Such structural changes or … A copy of the notification to the vendor must be included in the procurement record submitted to OSC when processing … to the new transaction to the extent possible. If it is not possible to use the same NYS Contract #, a NYS Contract # …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12f-reassignment-agency-responsibility-contractsJohnson City Central School District – Financial Condition (2015M-204)
… audit was to examine the District’s financial activities for the period July 1, 2013 through March 10, 2015. … Background The Johnson City School District is located in the Village of Johnson City and the Towns of Union, Maine, … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $50.5 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/31/johnson-city-central-school-district-financial-condition-2015m-204State Agencies Bulletin No. 1873
… Uniform Cleaning and Maintenance Allowance is supplemental taxable income, will be included in the employee’s taxable gross subject to employment and income taxes. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1873-2020-uniform-cleaning-and-maintenance-allowance-employees-designatedRetirement System Membership – En-Con Police Officers Plan
… paid firefighters working for employers that participate in the New York State and Local Police and Fire Retirement … Plan Coverage If you become employed as a police officer in the New York State Department of Environmental …
https://www.osc.ny.gov/retirement/publications/1822/retirement-system-membershipRegulation for Scheduling, Adjourning and Conduct of Administrative Hearings
… hold a hearing to review and redetermine an application for retirement allowance or other benefit provided by the … any such hearing to establish a fair and adequate record for the proper disposition of the application; and Whereas, … duly designated by the Comptroller shall preside. A party may represent himself or herself, or be represented by …
https://www.osc.ny.gov/retirement/members/regulation-for-hearingsAccounts Payable Advisory No. 20
… the GFO , Chapter XIV, Section 9 - Statewide Financial System Imaging and Attachment Guidance . … SFS Imaging and …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/20-document-attachments-sfsMcGraw Central School District – Fund Balances (2017M-248)
… 2014-15 through 2016-17, ranging from 5 to 10 percentage points. Reserves were not used as intended and could be …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mcgraw-central-school-district-fund-balances-2017m-248North Country Community College – Internal Controls Over Selected Financial Operations (2013M-354)
… Office, to review and approve employee tuition waiver forms to ensure that waivers are granted in accordance with …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/28/north-country-community-college-internal-controls-over-selectedState Agencies Bulletin No. 1152
… the employee’s evaluation date. OSC Actions After payroll processing is completed for Pay Period 1L, OSC will … dates. Questions Questions may be directed to the Payroll Earnings mailbox. … To explain OSCs automatic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1152-april-2012-performance-advances-graded-and-ns-equated-grade-employees