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East Irondequoit Central School District - Conference and Travel Expenditures (2019M-132)
… for travel expenditures. Could have saved $2,600 on rental cars by using New York State (NYS) contracts. Does not … District officials should use NYS contracts for renting cars. The Board should require proof of attendance for …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/27/east-irondequoit-central-school-district-conference-and-travelVillage of Deposit - Nonpayroll Disbursements and Real Property Tax Enforcement (2018M-99)
… Did not ensure all disbursements were supported and for proper purposes. Began to effectively enforce the … law. 1 Ensure disbursements are adequately supported and for proper purposes. Annually audit the Clerk-Treasurer’s …
https://www.osc.ny.gov/local-government/audits/village/2018/08/03/village-deposit-nonpayroll-disbursements-and-real-property-tax-enforcement-2018mFrontier Central School District - Procurement of Professional Services (2018M-98)
… and applicable statutory requirements and whether payments for such services were for proper District purposes. Key … $466,960, but could not provide documented evidence for how or why those vendors were selected. Key Recommendations … Review and update the purchasing policy and procedures to ensure they include detailed guidance for procuring …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/frontier-central-school-district-procurement-professional-services-2018mNorth Queensbury Volunteer Fire Company – Controls Over Financial Activities (2014M-167)
… through February 28, 2014. Background The North Queensbury Volunteer Fire Company is a not-for-profit corporation … North Queensbury Volunteer Fire Company Controls Over Financial Activities …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/05/north-queensbury-volunteer-fire-company-controls-overUrban Choice Charter School – Information Technology (2013M-53)
… of our audit was to examine the controls over information technology (IT) for the period July 1, 2010, to December 18, … Urban Choice Charter School Information Technology 2013M53 …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/05/17/urban-choice-charter-school-information-technology-2013m-53Gloversville Public Library – Claims Processing (2014M-81)
… the Library’s internal controls over claims processing for the period July 1, 2012 through December 31, 2013. … nine-member Board of Trustees. Budget appropriations for the 2013-14 fiscal year total $483,000. Key Finding The …
https://www.osc.ny.gov/local-government/audits/library/2014/06/27/gloversville-public-library-claims-processing-2014m-81Maple Avenue Volunteer Fire Company #4 – Cash Disbursements (2016M-118)
… 1, 2014 through January 31, 2016. Background The Maple Avenue Volunteer Fire Company #4 is a volunteer organization … Maple Avenue Volunteer Fire Company 4 Cash Disbursements 2016M118 …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/06/03/maple-avenue-volunteer-fire-company-4-cash-disbursements-2016m-118Warrensburg Central School District - Financial Condition Management (2017M-265)
… Determine whether District officials effectively managed the District’s financial condition. Key Findings District … 14.4 percent of ensuing years’ appropriations, exceeding the 4 percent statutory limit. Five completed capital … realistic estimates of appropriations. Adopt a written plan to use excess fund balance to benefit District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/warrensburg-central-school-district-financial-condition-management-2017mApplying for Benefits – State University Police Plan
… System benefits, you must file the appropriate application form with the Office of the State Comptroller in a timely … Filing With the Office of the State Comptroller For a form to be considered as “filed with the Comptroller,” it … office of the State Comptroller. Giving your employer the form does not mean that you have “filed with the …
https://www.osc.ny.gov/retirement/publications/1823/applying-benefitsJefferson Community College – Procurement (2017M-156)
… the procurement of goods and services was appropriate and compliant with competitive bid statutes and College policies …
https://www.osc.ny.gov/local-government/audits/community-college/2017/10/27/jefferson-community-college-procurement-2017m-156Tompkins County Public Library – Financial Management (2015M-250)
… 2014 through May 31, 2015. Background The Tompkins County Public Library is the central library for the Finger Lakes … Tompkins County Public Library Financial Management 2015M250 …
https://www.osc.ny.gov/local-government/audits/library/2016/01/15/tompkins-county-public-library-financial-management-2015m-250Payments Not Requiring Pre-Audit – Improving the Effectiveness of Your Claims Auditing Process
… to a court order. Amounts due upon lawful contracts for periods exceeding one year. Retirement contributions by a …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/payments-not-requiring-pre-auditTown of Chester – Time and Attendance Records (2017M-287)
… Purpose of Audit The purpose of our audit was to determine whether Town officials … 1, 2016 through October 2, 2017. Background The Town of Chester is located in Orange County. The Town is governed … Town of Chester Time and Attendance Records 2017M287 …
https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-chester-time-and-attendance-records-2017m-287State Agencies Bulletin No. 738
… Purpose To notify agencies of a new insurance deduction code. Affected Employees Employees in Bargaining Units 01 and … dated August 8, 2007 Background NYSCOPBA has requested a new deduction code for Metropolitan Property and Casualty … To notify agencies of a new insurance deduction code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/738-new-deduction-code-538-metropolitan-propertycasualtyState Agencies Bulletin No. 1973
… agencies that the pensionable overtime earnings limit for Tier 5 ERS members for calendar year 2022 is $21,386.41. Affected Employees Employees who are Tier 5 members of ERS Plan Type 87 are affected. Background … overtime earnings limit for 2022 of $21,386.41 for Tier 5 ERS members. Questions Questions regarding this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1973-tier-5-pensionable-overtime-earnings-limit-calendar-year-2022-employeesTown of Hartwick – Water District Operations (2017M-250)
Town of Hartwick Water District Operations 2017M250
https://www.osc.ny.gov/local-government/audits/town/2018/05/04/town-hartwick-water-district-operations-2017m-250Madison-Oneida Board of Cooperative Educational Services – Payroll (2017M-239)
… totaled approximately $64 million. Key Findings Payroll access rights were not adequately restricted to employees … segregated. Key Recommendations Review the payroll access rights of payroll system users to ensure access is limited to authorized job duties. Ensure that a …
https://www.osc.ny.gov/local-government/audits/boces/2017/12/29/madison-oneida-board-cooperative-educational-services-payroll-2017m-239Valley Stream 24 Union Free School District – New Hire Paperwork (2022M-189)
… 15 substitute teachers, nine monitors and two summer helpers. Except for minor findings, which we discussed …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/valley-stream-24-union-free-school-district-new-hire-paperwork-2022m-189SUNY Bulletin No. SU-313
SUNY Bulletin No SU313
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-313-united-university-professions-uup-dues-increaseWestmere Fire District – Internal Controls Over Financial Operations (2014M-12)
… Key Recommendation File the AUD with OSC within 60 days after the close of the fiscal year or 120 days after the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/18/westmere-fire-district-internal-controls-over-financial-operations-2014m-12