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Jamesport Fire District - Gasoline Inventory (2019M-04)
… than necessary for gasoline purchases. Key Recommendations Monitor and reconcile gasoline delivery and usage. Follow the … gasoline and obtain a vendor contract to ensure the price paid is accurate. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/04/19/jamesport-fire-district-gasoline-inventory-2019m-04Hornell City School District - Financial Management (2019M-38)
… plan to reduce balances to reasonable levels in accordance with applicable statutes. Develop comprehensive multiyear … objectives and goals. District officials generally agreed with our recommendations and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/hornell-city-school-district-financial-management-2019m-38Greenport Union Free School District - Bank Reconciliations (2019M-161)
… balance for the general fund bank account reflected the actual cash balance for 2016-17 and 2017-18. Key … recorded cash balances at month-end accurately reflect the actual bank balances. Perform bank reconciliations within 30 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/11/greenport-union-free-school-district-bank-reconciliations-2019m-161Warwick Valley Central School District - Professional Services (2019M-139)
… the District procured professional services in accordance with Board policies and applicable statutory requirements. … (RFPs) is followed. District officials generally agreed with our recommendations and indicated they planned to … the District procured professional services in accordance with Board policies and applicable statutory requirements …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/20/warwick-valley-central-school-district-professional-services-2019m-139Northeast Central School District - Payroll (2018M-140)
… if compensation paid to employees was in accordance with collective bargaining agreements (CBAs) and … Except for a few minor discrepancies, which we discussed with District officials, District officials accurately paid … auditing techniques (CAATs) to review payroll records for all employees paid during the audit period. District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/12/northeast-central-school-district-payroll-2018m-140Brewster Central School District - Professional Services (2019M-235)
… the District procured professional services in accordance with Board policies and applicable statutory requirements. … The Board should: Ensure that officials comply with the purchasing policy when procuring professional … for proposals (RFPs). District officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/brewster-central-school-district-professional-services-2019m-235Niskayuna Central School District – Capital Improvement Fund (2019M-134)
… officials properly established, monitored and accounted for the capital improvement project. Audit Results Established the capital project budget for the eight school buildings and transportation facility improvement project. Monitored and accounted for the capital project, and ensured that work completed was …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/30/niskayuna-central-school-district-capital-improvement-fund-2019m-134Accounts Payable Advisory No. 41
… and include this information on the purchase order line. …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/41-requisitions-and-purchase-orders-centralized-contract-purchasesAccounts Payable Advisory No. 46
… not contain the required information outlined in Guide to Financial Operations (GFO) Chapter XII, Section 4,F – Proper Invoice, agencies must reject the invoice. It is a best practice for agencies to notify the vendor …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/46-proper-invoiceProjected Invoice
… calculated using the employee earnings reported to NYSLRS by your organization during State Fiscal Year April 1, … be due by February 1, 2027, or you will have the option to pay a discounted prepayment amount by December 15, 2026. … (Options) , shown as a percentage. Employer contribution rates are determined annually to ensure proper funding for …
https://www.osc.ny.gov/retirement/employers/projected-invoiceState Agencies Bulletin No. 1575
… rate percentage (25% for Federal, 9.62% for NYS, 4.25% for NYC, 1.61135% for Yonkers Residents and 0.5% for Yonkers … check. In summary: Federal: Aggregate State: Aggregate NYC: Aggregate Yonkers: Flat Rate based on the … New York City and Yonkers check boxes reflect the proper residency. OSC is not permitted to provide tax advice to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1575-supplemental-wagesDiNAPOLI: Unadilla Valley schools save more than $300,000 on special education
… to promote openness in government and provide taxpayers with better access to the financial workings of government. …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-unadilla-valley-schools-save-more-300000-special-educationEarly Education Center – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs submitted by the Early Education Center (Center) on its … rates are based on financial information, including costs the Center reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must comply with the guidelines specified in the RCM. …
https://www.osc.ny.gov/state-agencies/audits/2016/07/25/early-education-center-compliance-reimbursable-cost-manualBright Start Pediatric Services, LLC – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Bright Start Pediatric Services, LLC … tuition rates based on financial information, including costs, 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. …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/bright-start-pediatric-services-llc-compliance-reimbursable-cost-manualExploration Elementary Charter School for Science and Technology – Non-Payroll Disbursements (2023M-100)
… for Science and Technology (School) officials ensured non-payroll disbursements (disbursements) were supported and … sign checks with a Board of Trustees (Board) member’s stamp, and modify or delete data in the financial software, … that, if implemented, will improve the School’s non-payroll disbursements process. School officials disagreed …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/10/24/exploration-elementary-charter-school-science-and-technology-non-payrollState Comptroller DiNapoli Releases Municipal Audits
… totaling $273,497. Village of Watkins Glen – Justice Court Operations (Schuyler County) Justices did not ensure … and reporting errors occurred and went undetected and court collections were not deposited intact. Track state and …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… been issued. City of Johnstown – Information Technology (Fulton County) City officials did not adequately safeguard … to officials. City of Johnstown – Financial Management (Fulton County) City officials did not maintain accurate and …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-municipal-audits-0CUNY Bulletin No. CU-161
… 19, the agency would use Z58. The earns codes must be used in the same manner as the original codes. Submit codes … Actions The eligible Time Entry Codes will be available in the Time Entry drop down box for each employee. All Additional Pay earns codes will be in the drop down box on the Additional Pay panel. If the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-161-new-earns-codes-employees-non-resident-alien-tax-statusBecoming Eligible for a Benefit – Forest Rangers Plan
… public employment. 1 Tier 1, 2, 3 and 5 members who are off public payroll may collect a vested retirement benefit at age 55. Tier 6 members who are off public payroll may collect a vested retirement benefit at …
https://www.osc.ny.gov/retirement/publications/1864/becoming-eligible-benefitBecoming Eligible for a Benefit – Regional State Park Police Plan
… public employment. 1 Tier 1, 2, 3 and 5 members who are off public payroll may collected a vested retirement benefit at age 55. Tier 6 members who are off public payroll may collect a vested retirement benefit at …
https://www.osc.ny.gov/retirement/publications/1867/becoming-eligible-benefit