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Accounts Payable Advisory No. 23
… XII, Section 5.K - Federally Reportable Payments Guidance: Online Business Unit OSC has identified multiple vendors whose payments from online Business Units should not have been coded as reportable to the IRS. As a reminder, when online Business Units process any voucher for payments that …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/23-properly-coding-vouchers-withholdingOneida County Department of Social Services – Contract Monitoring and Payments (2015M-244)
… needs. Key Findings District officials did not ensure that all service and performance reports required by contract were … manner. Key Recommendations Require that agencies submit all reports required by their contracts and retain …
https://www.osc.ny.gov/local-government/audits/county/2016/02/12/oneida-county-department-social-services-contract-monitoring-and-payments-2015mEDSS - Release Notes
… are now a separate function on the home page under Procurement Record Improvements to existing features Negative amounts can be entered for Procurement Record amendments Re-labeled amount field for new Procurement Records. Procurement Amount Grand Total is now …
https://www.osc.ny.gov/state-agencies/contracts/edss-release-notesBaldwin Union Free School District – Non-instructional Overtime (2017M-128)
… establish a policy or written procedures to ensure that all overtime hours worked were preapproved, adequately … overtime. Ensure that written preapprovals are obtained in all instances where overtime can be planned in advance. … The …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/baldwin-union-free-school-district-non-instructional-overtime-2017m-128Riverhead Central School District – Vendor Master File (2017M-139)
… update existing entries. The District did not have an IRS W-9 form (Request for Taxpayer Identification Number and … and deactivate any unnecessary accounts. Ensure that W-9s are obtained from all vendors. … Riverhead Central …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/riverhead-central-school-district-vendor-master-file-2017m-139Ticonderoga Central School District – Transportation State Aid and Extra-Classroom Activity Funds (2017M-182)
… through April 30, 2017. Background The Ticonderoga Central School District is located in the Town of Ticonderoga, in … and supporting documentation. … Ticonderoga Central School District Transportation State Aid and ExtraClassroom …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/ticonderoga-central-school-district-transportation-state-aid-and-extraHillside Public Library of New Hyde Park – Claims Processing (2017M-175)
… forwarded them to a Board-designated Trustee who audited all claims. The Director did not approve 13 claims totaling … before authorizing them for payment. Approve all claims before submitting them to the Board for audit and …
https://www.osc.ny.gov/local-government/audits/library/2017/12/08/hillside-public-library-new-hyde-park-claims-processing-2017m-175Kenmore Housing Authority – Selected Financial Operations (2017M-157)
… are used for appropriate Authority purposes and that all bills and invoices are reviewed and approved in a proper … audit prior to payment. Provide oversight to ensure that all charges are necessary, reasonable and for legitimate …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/01/26/kenmore-housing-authority-selected-financial-operations-2017m-157Town of Greece – Information Technology (2017M-145)
… Town officials also did not adopt a comprehensive online banking policy or adequately segregate online banking duties. The Board did not adopt a … Enforce the acceptable use policy. Adopt a comprehensive online banking policy and ensure that someone who does not …
https://www.osc.ny.gov/local-government/audits/town/2018/01/05/town-greece-information-technology-2017m-145State Agencies Bulletin No. 779
… Purpose To explain OSC’s automatic processing of the 2008 Blind Veterans annuity increase. Affected … for compensation and pension benefits administered by the U.S. Department of Veterans Affairs in the previous year. The … dated 1/30/08 OSC Actions On January 16, 2008, OSC will update all pensioner and beneficiary annuities to $1,128.71 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/779-2008-blind-veterans-annuity-increaseState Agencies Bulletin No. 698
… notify agencies of the revised Next of Kin Affidavit form, AC 934-P (Rev. 10/06), for payroll transactions. Affected … Immediately. OSC Actions The Next of Kin Affidavit form, AC 934-P (Rev. 10/06), is revised to include additional … Agencies must use the revised Next of Kin Affidavit form, AC 934-P (Rev. 10/06), and discard all prior versions. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/698-amended-next-kin-affidavit-form-ac-934-p-oscs-bureau-state-payrollMorrisville-Eaton Central School District – Online Banking (2017M-98)
… 31, 2016. Background The Morrisville-Eaton Central School District is located in the Towns of Eaton, Fenner, … training to involved employees. … MorrisvilleEaton Central School District Online Banking 2017M98 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/morrisville-eaton-central-school-district-online-banking-2017m-98Otselic Valley Central School District – Capital Project (2015M-263)
… and approve change orders. Key Recommendations Ensure that all capital project purchases are competitively bid as … throughout the life of the projects. Review and approve all project change orders in accordance with New York State …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/otselic-valley-central-school-district-capital-project-2015m-263Copiague Union Free School District – Check Signing (2015M-181)
… York State Education Law requires the Treasurer to sign all checks. The payroll clerk printed payroll checks using a … check signature policy to require the Treasurer to sign all checks in compliance with Education Law. The Treasurer …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/copiague-union-free-school-district-check-signing-2015m-181Campbell-Savona Central School District - Budget Review (B2-15-10)
… fund as of June 30, 2006. Local Finance Law requires all local governments that have been authorized to issue … reserve funds to finance operations as appropriate. Review all reserves and determine if the amounts reserved are …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/campbell-savona-central-school-district-budget-review-b2-15-10Town of Marathon – Claims Audit Process (2022M-124)
… contract pricing option. Key Recommendations Audit all claims submitted for payment as required. Ensure all claims have appropriate itemized supporting …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-marathon-claims-audit-process-2022m-124Jefferson-Lewis-Hamilton-Herkimer-Oneida Board of Cooperative Educational Services – Procurement (2022M-128)
… as required by the Purchasing Regulation and ensure all proper documentation is maintained. Ensure competition is sought periodically for all professional service and insurance coverage vendors. …
https://www.osc.ny.gov/local-government/audits/boces/2022/12/02/jefferson-lewis-hamilton-herkimer-oneida-board-cooperative-educational-servicesTioga Fire District – Board Oversight (2022M-170)
… activities and helped ensure reporting requirements were in place. The Board did not: Develop and adopt a written …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/01/13/tioga-fire-district-board-oversight-2022m-170State Comptroller Thomas P. DiNapoli Statement on 2023 State of the State Address
… session, the State of the State message delivered by Gov. Kathy Hochul set forth her agenda. State government is …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-thomas-p-dinapoli-statement-2023-state-state-addressEast Williston Union Free School District – Extra-Classroom Activities (2016M-103)
… did not issue pre-numbered duplicate receipts for all funds placed in her custody. Funds are not always … and provide a copy to the faculty advisor. Ensure that all receipts are deposited in a timely manner. Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/east-williston-union-free-school-district-extra-classroom-activities