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State Comptroller DiNapoli Releases Municipal Audits
… not receive $24,239 that they should have. Fairview Fire District – Payroll and Leave Accruals (Dutchess County) District officials did not ensure all employee payroll … for these duties. As a result, auditors determined that district officials made payroll calculation errors totaling …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-auditsWhitesboro Central School District – Claims Auditing (2016M-115)
… audit was to examine the District’s claims audit process for the period July 1, 2014 through December 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $63 million. Key Finding Claims were for appropriate purposes and were adequately supported, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/whitesboro-central-school-district-claims-auditing-2016m-115Lake Pleasant Central School District – Payroll (2016M-8)
… July 1, 2014 through September 30, 2015. Background The Lake Pleasant Central School District is located in the Town of Lake Pleasant and the Village of Speculator in Hamilton … Lake Pleasant Central School District Payroll 2016M8 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/lake-pleasant-central-school-district-payroll-2016m-8Watertown Housing Authority – Internal Controls Over Claims Processing (2012M-221)
… the Authority’s internal controls over claims processing for the period January 1, 2011, to February 29, 2012. … Accordingly, the weekend trips could be considered as gifts of public funds, which are impermissible. Key Recommendation Refrain from making gifts of public funds to employees or retirees. …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/watertown-housing-authority-internal-controls-over-claims-processing-2012m-221State Comptroller DiNapoli Releases Municipal & School Audits
… local government and school audits were issued. Gates Fire District – Board Oversight of Long-Term Planning (Monroe … including household and personal care items, video streaming services and clothes that were made by the former …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-school-auditsState Agencies Bulletin No. 1434
… Purpose To provide agencies with the 2015 calendar year-end … Rule Excess PCM and Per Diem Amounts: IRS rules relating to employee business expense reimbursements require … diems for the continental U.S. can be found in the Guide to Financial Operations, Chapter XIII, Section 4.E . …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1434-year-end-procedure-taxable-employee-expense-reimbursementsState Agencies Bulletin No. 1356
… Employee Payments Taxable Under the IRS One-Year Rule Excess PCM and Per Diem Amounts: IRS rules relating to employee business expense reimbursements … by IRS for PCM is 56 cents per mile effective from January 1, 2014 through December 31, 2014. Current maximum …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1356-year-end-procedure-taxable-employee-expense-reimbursementsCounty Inmates Receiving Inappropriate Benefits While Incarcerated (2013MS-1)
… County jails provide appropriate DSS officials with timely daily inmate admission reports and daily inmate master reports. Ensure that DSS officials retain … UI benefits while incarcerated by limiting the ability to contact NYS Department of Labor via telephone. …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/county-inmates-receiving-inappropriate-benefits-while-incarcerated-2013ms-1V.3.A General Ledger Business Unit (GLBU) – V. Chart of Accounts (COA) Governance
… A General Ledger Business Unit (GL BU) is generally defined for each entity that maintains and reports on its own … has been created by statute, then it may be a candidate for a GL BU. Appropriation recipient – If an organizational … receives its own appropriation, then it may be a candidate for a GL BU. Fiscal year – If an entity has a different …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3a-general-ledger-business-unit-glbuCost-Saving Ideas: Managing Workers' Compensation Costs
… manage their safety programs aggressively in order to save money. Your insurance carrier or a private consulting firm …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-managing-workers-compensation-costsState Agencies Bulletin No. 770
… Department of Labor Veterans’ Program employees Background The Jobs for Veterans Act (P.L. 107-288) established the … of the awards. The Veterans’ Program Incentive Awards are not pensionable and will not be included in the … Pay Period 17L, paychecks dated 12/12/07 OSC Actions OSC has created a new Time Entry earn code to be used to pay the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/770-department-labor-veterans-program-incentive-awardsHamburg Industrial Development Agency – Project Approval and Monitoring (2015M-32)
… purpose of our audit was to review the Agency’s process for evaluating, approving and monitoring projects for the period January 1, 2013 through December 23, 2014. … did not develop an adequate recapture policy to allow for the recovery of previously granted benefits if job …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/06/19/hamburg-industrial-development-agency-project-approval-andXIV.13.B Error Identification and Resolution – XIV. Special Procedures
… Interest is paid to the vendor at the same time the voucher is paid. Pursuant to Section 179-h of the State Finance Law, … an interest reclassification journal entry has errors and is unable to post in SFS. State agencies are expected to … Interest is paid to the vendor at the same time the voucher is paid …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv13b-error-identification-and-resolutionState Police Bulletin No. SP-131
… Association (NYSPIA) and provides for an annual Holiday Compensation (Bonus) payment for employees who are members of the NYSPIA (Bargaining Unit 62). Effective Date(s) Payment will be made in a separate check dated … of $1,536. Eligible employees on an approved Leave Without Pay on the eligibility date are entitled to the payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-131-2010-state-police-holiday-bonus-paymentState Police Bulletin No. SP-139
… Affected Employees Employees represented by the New York State Police Investigators Association (Bargaining Unit 62) … of 2009 which implemented the agreement between New York State Police Investigators Association (NYSPIA) and provides … Control-D report will be available after processing of the State police Holiday Bonus: NPAY771 Time Entry Payment Report …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-139-2011-state-police-holiday-bonus-paymentState Police Bulletin No. SP-116
… to the payment provided the employee returns to the payroll within one year of the eligibility date. Employees on … transaction for eligible employees who were not on the payroll or were on an unpaid Military Leave on 11/1/09 … Current: Earnings Begin Date: 11/1/09 or date returned to payroll Earnings End Date: Same as Begin Date Earn Code: HSP …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-116-2009-state-police-holiday-bonus-paymentNorthport-East Northport Union Free School District – Financial Condition (2014M-164)
… period to provide for the year-end increases made to the retirement contribution reserve fund. Instead, the Board passed general resolutions … informing residents of the District’s intent to increase reserve funds during the budget process. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/northport-east-northport-union-free-school-district-financial-conditionACDS, Inc. – Compliance With the Reimbursable Cost Manual
… ACDS, a not-for-profit organization located in Plainview, New York, is an SED-approved provider of preschool special …
https://www.osc.ny.gov/state-agencies/audits/2017/04/12/acds-inc-compliance-reimbursable-cost-manualHagedorn Little Village School – Compliance With the Reimbursable Cost Manual
… Village School (HLVS) on its Consolidated Fiscal Report (CFR) were properly calculated, adequately documented, and … set by SED. The State, in turn, reimburses the counties 59.5 percent of the tuition that the counties pay. SED sets the … including costs, that HLVS reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must …
https://www.osc.ny.gov/state-agencies/audits/2017/07/18/hagedorn-little-village-school-compliance-reimbursable-cost-manualCantalician Center for Learning – Compliance With the Reimbursable Cost Manual
… including costs, that Cantalician reports to SED on its annual CFR. To be eligible for reimbursement, reported costs … education programs that it operated: Preschool Special Class – over 2.5 hours per day and Preschool Integrated Special Class – over 2.5 hours per day (collectively referred to as …
https://www.osc.ny.gov/state-agencies/audits/2023/01/26/cantalician-center-learning-compliance-reimbursable-cost-manual