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State Agencies Bulletin No. 1104
… Effective Date(s) Friday, November 18, 2011 Background The master file is created after the confirmation of each pay … only. Only employees who receive pay are included on the master file. The direct deposit detail was added to assist … internal systems. OSC Actions OSC has modified the Payroll Master File (NHRP501) to include additional fields to emulate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1104-changes-nhrp501-master-file-include-direct-deposit-dataX.3 Overview – X. Guide to Vendor/Customer Management
… AND POLICIES All vendors providing goods or services to New York State must be registered in the Statewide Vendor File. An agency must register a vendor at the time of contract award if the vendor is not already registered in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x3-overviewDelhi Joint Fire District – Cash Receipts and Disbursements (2020M-142)
… and supported. Key Findings The Board ensured the $746,000 in cash receipts were deposited, recorded and reported and … Board did not properly audit claims and: A cash receipts log is not maintained and the Treasurer’s records are not … someone other than the Treasurer to maintain a receipt log to verify that money collected has been deposited. …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/delhi-joint-fire-district-cash-receipts-and-disbursements-2020m-142Brighton Fire Department, Inc. – Board Oversight of Financial Operations (2020M-132)
Determine whether the Brighton Fire Department Inc Department Board of Directors Board provided adequate oversight of financial operations
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/23/brighton-fire-department-inc-board-oversight-financialTown of Boylston – Procurement (2021M-56)
… competitive methods when procuring applicable goods and services. Key Findings Town officials did not always seek competition when procuring goods and services. Town officials did not use competitive methods, or … to use competitive methods to procure professional services. Officials were unfamiliar with the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-boylston-procurement-2021m-56Mineola Union Free School District – Financial Condition Management (2021M-44)
Determine whether the Mineola Union Free School Districts District Board of Education Board and District officials effectively manage the Districts financial condition
https://www.osc.ny.gov/local-government/audits/school-district/2021/09/03/mineola-union-free-school-district-financial-condition-management-2021mHerkimer County Industrial Development Agency – Project Approval and Monitoring (2022M-28)
… whether the Herkimer County Industrial Development Agency (HCIDA) Board and officials properly approved and … whether the Herkimer County Industrial Development Agency HCIDA Board and officials properly approved and …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/07/01/herkimer-county-industrial-development-agency-projectDownsville Fire District – Procurement and Claims Audit (2022M-130)
… services were procured in accordance with the procurement policy and claims were approved prior to payment. Key … services were procured in accordance with the procurement policy and that all claims were approved prior to payment. … (11 percent), complied with the District’s procurement policy, because they either lacked evidence of required …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/12/30/downsville-fire-district-procurement-and-claims-audit-2022m-130About the Standard Work Day and Reporting Resolution – Reporting Elected and Appointed Officials
… elected or appointed officials who are paid per diem (per call, case, meeting, etc.), how do you determine the number … elected or appointed officials who are paid per diem (per call, case, meeting, etc.), how do you determine the number … either: Keep track of the time spent on each individual call, case, meeting, etc. and submit a time sheet for each …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/about-standard-work-day-and-reporting-resolutionJackson Child Development Center, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Jackson Child Development Center, Inc. … (CFRs) were reasonable, necessary, directly related to the special education programs, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost …
https://www.osc.ny.gov/state-agencies/audits/2025/05/07/jackson-child-development-center-inc-compliance-reimbursable-cost-manualDiNapoli: Town of Altona Official Misused $23,500
… bookkeeper admitted to DiNapoli’s investigators that over a four year period, between 2009 and 2013, she altered … to the town, including: Adopt written policies over cash receipts that address collection, recording and … is included in the final audit report, which can be viewed here: …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-town-altona-official-misused-23500DiNapoli: Former Prattsville Town Supervisor Pleads Guilty to Fraud of State Funds
… DiGuiseppi, Special Agent in Charge of the Albany Field Office of the Federal Bureau of Investigation (FBI); John … obtain $24,915 in grant proceeds under the New York Main Street Program. United States Attorney Freedman stated: “The New York Main Street Program was designed to make sure that grant …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-former-prattsville-town-supervisor-pleads-guilty-fraud-state-fundsState Comptroller DiNapoli Releases School District Audits
… cost benefit analysis to support it is not cost-effective. In addition, district officials did not establish Medicaid … 2013 and 2020 also had active network user accounts. In addition, auditors found nine generic accounts last used … district officials did not properly manage fund balance in accordance with statute. The board and district officials …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-school-district-audits-0DiNapoli: $1 Million in License Plate Contributions Sit Unused by State
… a report that scrutinized the state’s personal income tax check-off donation programs. His report found more than … Trust Fund, auditors reviewed the Autism Awareness Fund, Drive Out Diabetes Fund and the Multiple Sclerosis Fund. … Sclerosis Fund had two consecutive years of more than $5,000, but has not exceeded $5,000 in contributions for the …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-1-million-license-plate-contributions-sit-unused-stateState Agencies Bulletin No. 1526
… New York State Employees paid through the New York State Payroll System Background In November of 2012, OSC created a new employee identifier in the payroll system to eliminate the use of social security number … the NYS EmplID as well as all employee data in the Payroll System. Agency personnel should take the following …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1526-use-new-york-state-employee-id-new-york-state-payroll-systemInvestment Advisory Committee
… CEO & Senior Managing Director Ripplewood Holdings, LLC Peter J. Hayes Retired Chief Investment Officer and Head … Johnson Chairman & Chief Economist Hugh Johnson Economics, LLC James Mitchell Managing Partner JMJ Advisors, LLC Diane C. Nordin, CFA Retired Partner Wellington …
https://www.osc.ny.gov/common-retirement-fund/resources/investment-advisory-committeeNew Suffolk Common School District - Board Oversight and Local Finance Law (2018M-177)
… payroll prior to disbursement, and ensure proper support is included. Comply with Local Finance Law when authorizing …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/14/new-suffolk-common-school-district-board-oversight-and-local-finance-lawHenrietta Fire District – Financial Condition (2021M-27)
Determine whether the Board of Commissioners Board effectively managed the Henrietta Fire Districts Districts financial condition
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/henrietta-fire-district-financial-condition-2021m-27Fishers Fire District – Financial Condition (2021M-128)
… Board gave taxpayers the impression the District needed to increase real property taxes and override the 2018 and 2020 tax caps to close projected budget gaps. As a result, more real property taxes were levied than needed to …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/29/fishers-fire-district-financial-condition-2021m-128Wheelerville Union Free School District – Unused IT Asset Inventory (2022M-2)
… records to safeguard unused information technology (IT) assets. Key Findings District officials did not maintain … and accurate inventory records to safeguard unused IT assets. Officials did not maintain IT asset inventory records and, as a result, were unable to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/wheelerville-union-free-school-district-unused-it-asset-inventory-2022m-2