Search
North Syracuse Central School District – Payroll Access and Certification (2016M-178)
… Purpose of Audit The purpose of our audit was to evaluate the District’s controls over payroll user access … Onondaga County. The District, which operates 10 schools with approximately 8,750 students, is governed by an elected … $151 million. Key Findings Seven individuals had access to functions in the payroll system that were not required to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/north-syracuse-central-school-district-payroll-access-and-certificationTown of White Creek – Disbursements and Annual Financial Reports (2023M-41)
… provided proper oversight of disbursements and filed the annual update documents (AUDs) in a timely manner. Key … were made as authorized . Further, the lack of filing AUDs in a timely manner impairs the Town Board …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-white-creek-disbursements-and-annual-financial-reports-2023m-41Town of Genesee Falls – Fiscal Stress (2013M-146)
… our audit was to evaluate the Town’s financial condition for the period January 1, 2011, through May 7, 2013. Background The Town of Genesee Falls is located in Wyoming County and serves approximately 440 residents. The … The highway fund’s financial condition has diminished in recent years because of revenue shortfalls, and the Board …
https://www.osc.ny.gov/local-government/audits/town/2013/06/12/town-genesee-falls-fiscal-stress-2013m-146DiNapoli: Comcast Agrees To Disclose Political Spending
… Inc. Southwest Airlines Co. PepsiCo Inc. Plum Creek Timber Company, Inc. KeyCorp Dr Pepper Snapple Group Noble …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-comcast-agrees-disclose-political-spendingIRS Pension Limitation – Basic Plan with Increased-Take-Home-Pay (ITHP)
… April 1, 2012) in the State’s fiscal year (April 1st – March 31st). The amount is set by federal law and is …
https://www.osc.ny.gov/retirement/publications/1511/irs-pension-limitationIRS Pension Limitation – En-Con Police Officers Plan
EnCon Police Officers Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383b Covers pension disability and death benefits
https://www.osc.ny.gov/retirement/publications/1822/irs-pension-limitationIRS Pension Limitation – Forest Rangers Plan
… the calculation of benefits. It affects members who first join on or after April 1, 1996 and currently excludes …
https://www.osc.ny.gov/retirement/publications/1864/irs-pension-limitationXV.1 Overview – XV. End of Year
… provide the procedures and guidelines Business Units need for year-end processing of transactions including Fiscal Year …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv1-overviewCUNY Bulletin No. CU-441
… post-tax payroll deductions to pay for qualified parking. Only transit-related parking is eligible. Qualified parking …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-441-cuny-pre-tax-parking-programCost-Saving Ideas: School District Auditing – Internal Auditor
… from the NYSED Office of Education Management’s website or by phone at (518) 474-6541. Inter-municipal and …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-internal-auditorVillage of Albion – Water and Sewer Rents (2013M-108)
… internal controls over the billing and collection of water and sewer rents for the period January 1, 2010, to … and a Mayor. Budgeted appropriations for the general, water and sewer funds in the 2012-13 fiscal year totaled $6.5 … controls over the billing, collection and accounting for water and sewer rents. The Board did not properly segregate …
https://www.osc.ny.gov/local-government/audits/village/2013/06/21/village-albion-water-and-sewer-rents-2013m-108Standardized Forms – Travel and Conference Expense Management
… to the accuracy of the information presented on the form. Sample travel forms can be viewed at the Office of the New … State while on official business. Form ST-129 (Exemption Certificate) should be presented to hotels upon registration. …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/standardized-formsBelfast Central School District – Procurement (2016M-317)
… Background The Belfast Central School District is located in the Towns of Allen, Angelica, Belfast, Caneadea and New Hudson in Allegany County. The District, which operates one school … auditor did not always ensure that purchases were made in compliance with the policy or require District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/belfast-central-school-district-procurement-2016m-317Campbell-Savona Central School District – Financial Condition (2015M-42)
… The Campbell-Savona Central School District is located in Steuben County within the Towns of Addison, Bath, … and the Village of Savona. The District, which is governed by an elected seven-member Board of Education, operates two … to the tentative budgets based on recommendations included in the annual OSC budget review. Discontinue the practice of …
https://www.osc.ny.gov/local-government/audits/school-district/2015/05/06/campbell-savona-central-school-district-financial-condition-2015m-42Buffalo City School District – Special Education and Grant Administration (2017M-73)
… Excess Cost Aid and billing nonresident tuition for special education services and to review the grant … through December 20, 2016. Background The Buffalo City School District is located in the City of Buffalo in Erie … greater than NYSED rates. The District was not rebilling school districts of residence when NYSED released updated NRT …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/30/buffalo-city-school-district-special-education-and-grant-administrationVillage of Westhampton Beach – Internal Controls Over Information Technology (2013M-173)
… Mayor. Budgeted appropriations for the 2012-13 fiscal year were approximately $9.4 million. Key Findings Village …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-westhampton-beach-internal-controls-over-information-technology-2013m-173Anthem Blue Cross – Coordination of Benefits With Medicare
… Objective To determine whether Anthem Blue Cross coordinated benefits to properly pay claims for NYSHIP Empire Plan members with Medicare coverage. The … 1.1 million of the members. Civil Service contracts with Anthem Blue Cross (Anthem) to administer the Hospital Program …
https://www.osc.ny.gov/state-agencies/audits/2024/08/19/anthem-blue-cross-coordination-benefits-medicareDepartment of Transportation Bulletin No. DOT-12
… 2008 implementing agreements between the State of New York and the Civil Service Employees Association provides for Call … maintenance program of the Highway Maintenance Division and who were called out ten (10) or more times during the … as Begin Date Earn Code: COB Amount: Payroll Register and Employee’s Paycheck The Earn Code COB and the amount will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-12-call-out-response-payment-employees-engaged-winter-maintenanceLimestone Volunteer Firemen, Inc. – Controls Over Financial Activities (2014M-219)
… Purpose of Audit The purpose of our audit was to determine whether Company … Company officials did not maintain accurate records to show how much money was collected from the 2013 Dice Run, or … monthly financial information be provided and investigate all transactions conducted by the Club Treasurer. Ensure that …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/21/limestone-volunteer-firemen-inc-controls-over-financial-activities-2014mGenesee Valley Central School District – Reserve Accounts and Extra-Classroom Activities (2014M-56)
… and internal controls over extra-classroom activities for the period July 1, 2012 through February 4, 2014. … The Genesee Valley Central School District is located in Allegany County and is governed by an elected seven-member … funding levels, sources of funding and the conditions under which the reserve’s assets will be used or replenished. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/27/genesee-valley-central-school-district-reserve-accounts-and-extra