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Honeoye Central School District – Payroll (2015M-277)
… in the Towns of Richmond, Canadice, Bristol, South Bristol and West Bloomfield in Ontario County and the Town of Livonia in Livingston County. The District, … or establish compensating controls to routinely monitor and review the payroll clerk’s work. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/honeoye-central-school-district-payroll-2015m-277Longwood Public Library – Bank Account Management (2015M-309)
… charter from the New York State Board of Regents in 1953 and serves the Longwood Central School District’s residents. … managed cash effectively, monitored the interest earned and service fees charged to achieve optimal return, … a minimum number accounts required for operations and periodically sought competition for banking services. Key …
https://www.osc.ny.gov/local-government/audits/library/2016/02/05/longwood-public-library-bank-account-management-2015m-309Three Village Central School District – Fuel Inventories (2015M-271)
… Key Findings The Board has not ensured that policies and procedures are in place to control fuel assets. District … to fuel consumed. Key Recommendations Ensure that policies and written procedures are in place to adequately control the District’s fuel assets. Request and review fuel reconciliation reports on a periodic basis. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/three-village-central-school-district-fuel-inventories-2015m-271Middle Country Central School District – Financial Management (2016M-121)
… annually adopted budgets that overestimated appropriations and appropriated fund balance and reserves that were not used to fund operations. The … Develop realistic estimates of appropriations and the use of fund balance in the annual budget. Use the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/middle-country-central-school-district-financial-management-2016m-121Village of Delhi – Audit Follow-Up (2019M-204-F)
… 2020. Background The Village is located in Delaware County and has a population of approximately 3,092. The Village is governed by an elected five-member Board of Trustees and has approximately 30 employees. General fund … recommendations, two recommendations were implemented and one recommendation was partially implemented. …
https://www.osc.ny.gov/local-government/audits/village/2022/05/20/village-delhi-audit-follow-2019m-204-fVillage of Green Island – Water Fund Financial Condition (2015M-237)
… Purpose of Audit The purpose of our audit was to evaluate the financial condition of the Village’s water … has not developed a multiyear financial or capital plan to address the water fund balance’s deficit, aging … loans. Key Recommendations Develop a financial plan to alleviate the fiscal stress of the water fund. Adopt a …
https://www.osc.ny.gov/local-government/audits/village/2015/12/31/village-green-island-water-fund-financial-condition-2015m-237Opinion 96-17
… discussed in the opinion. FIRE DISTRICTS -- Appropriations and Expenditures (payment of the expenses of volunteer … presented by a State agency, which includes workshops and lectures, if the board of commissioners determines it to … members of the department to attend "training schools and courses of instruction" for firefighters. If the school …
https://www.osc.ny.gov/legal-opinions/opinion-96-17List of Agencies That Can Receive Electronic Invoices
… Screening Committee COR01 Department of Corrections and Community Supervision CPI01 New York State Joint … DOB01 Division of Budget DOC01 Department of Corrections and Community Supervision DOH01 Department of Health* DOL01 … Greenway Heritage Conservancy HCR01 Division of Housing and Community Renewal HES01 Higher Education Services …
https://www.osc.ny.gov/state-vendors/portal/list-agencies-can-receive-electronic-invoicesXII.6.D Paying a Single Payment Vendor – XII. Expenditures
… SECTION OVERVIEW AND POLICIES This section informs agencies how to make a … for claims or refunds. These vendors do not provide goods and services to the State, and the Office of the State Comptroller’s Vendor Management …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6d-paying-single-payment-vendorSUNY Bulletin No. SU-355
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the 2024 SUNY … the campus president are affected. Background: Chapter 190 of the Laws of 2023 provides for a salary increase of three … The purpose of this bulletin is to provide agency instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-355-2024-salary-increase-state-university-new-york-sunyState Agencies Bulletin No. 492
… Affected Dates Beginning Pay Period 8 Lag for Institution and Pay Period 9 Lag for Administration and continuing until all bargaining units are settled and all General Salary Increases are applied. Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/492-recalculation-salaries-employees-who-have-moved-between-bargaining-unitsOpinion 94 - 23
… other town. If the proposed extension is without petition and by board motion pursuant to Town Law, §170(2), joint … district which is located within two towns be extended and that the entire area of the proposed extension is within … et seq. contain provisions relative to the establishment and extension of fire, fire alarm and fire protection …
https://www.osc.ny.gov/legal-opinions/opinion-94-23State Agencies Bulletin No. 819
… in the payroll system. The Home address type is required and must be entered at the time the employee is hired. For most employees, this is the only address in PayServ and is printed on all documents that contain the employee’s address (e.g. paycheck, direct deposit advice and W-2). The CHK (check) address type is optional and should …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/819-procedures-employee-address-changes-payservV.3.H Category Code – V. Chart of Accounts (COA) Governance
… The Category Code ChartField is used to identify an item/service being … use UNSPSC (United Nations Standard Products and Services Code) Category codes statewide. There are over 50,000 … Codes that are configured in the SFS. Where a Category Code field is used or required, it will be entered at the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3h-commodity-codeTaxes – 2021 Financial Condition Report
… of the COVID-19 pandemic. Collections for consumption and use taxes, New York State’s second largest tax revenue source, were the lowest since SFY 2016-17 and declined 10.6 percent from the previous year. A 24.4 … three-quarters of the states rely more heavily on sales and user taxes. Effective January 1, 2021, the State’s top …
https://www.osc.ny.gov/reports/finance/2021-fcr/taxesMedicaid Overpayments for Non-Emergency Out-of-State Inpatient Services (Follow-Up)
… for the Department to recover improper Medicaid payments and adhere to regulations pertaining to the payment and prior approval of out-of-state non-emergency inpatient … the initial audit. This included the recovery of $292,342 and the Department now reimburses most out-of-state hospitals …
https://www.osc.ny.gov/state-agencies/audits/2013/03/11/medicaid-overpayments-non-emergency-out-state-inpatient-services-followEarly Childhood Education Center – Compliance With the Reimbursable Cost Manual
… reported by providers on their annual CFR. To be eligible for reimbursement, the provider's reported costs must comply with the guidelines specified in the RCM. For the fiscal year ended June 30, 2012, ECEC reported about $2.8 million in reimbursable costs for the rate-based special education programs we audited. Key …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/early-childhood-education-center-compliance-reimbursable-cost-manualMedicaid Program – Medicare Part D Clawback Payments
… on behalf of 645 recipients who appear to have been incarcerated. $259,584 in payments on behalf of 929 deceased …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/medicaid-program-medicare-part-d-clawback-paymentsTown of Perth – Conflict of Interest (2024M-142)
… interest in non-payroll disbursements. Key Findings A Board member was the sole proprietor of an automotive company that did business with the Town. Therefore, the Board member … of interest which means they did not follow New York State General Municipal Law (GML) Article 18 and the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-conflict-interest-2024m-142County of Rockland – Budget Review (B6-14-24)
… review was to determine whether the significant revenue and expenditure projections in the County’s preliminary … The County of Rockland is located in the downstate area and is bordered by Orange, Putnam and Westchester counties. Our Office completed a review of …
https://www.osc.ny.gov/local-government/audits/county/2014/11/12/county-rockland-budget-review-b6-14-24