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Sex Offender Registration (2014-MS-2)

… county police department in Suffolk [pdf] County. Purpose of Audit The purpose of our audit was to determine if local law enforcement … a Sex Offender Registry within the NYS Division of Criminal Justice Services (DCJS). SORA was enacted to …

https://www.osc.ny.gov/local-government/audits/city/2014/09/17/sex-offender-registration-2014-ms-2

XII.6.A Paying Another State Agency – XII. Expenditures

… Payments from one Business Unit to another require the use of the Special Use Vendor IDs called Interagency Vendor IDs. The Office of the State Comptroller’s (OSC) Vendor Management Unit (VMU) … SFS. The transaction is processed without the production of a check. The Billing Business Unit creates a bill to the …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6a-paying-another-state-agency

Payroll Improvement Project Bulletin No. PIP-017

… Purpose The purpose of this bulletin is to inform PayServ users who experience … and PS Query users are affected. Background The Office of the State Comptroller is upgrading PayServ to PeopleSoft … user issues related to the change to v 9.2. The list of coordinators will be available on the PayServ v 9.2 …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-017-post-production-support-payserv-92

West Corners Fire Company – Accounting for Cash Receipts and Disbursements (2014M-215)

… as the Company’s chief fiscal officer. For the 2013 fiscal year, the Company reported approximately $20,000 in revenues …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/05/west-corners-fire-company-accounting-cash-receipts-and

Orange Lake Fire District – Budgeting Practices (2015M-146)

… sufficient and complete information. Base budget estimates on reasonable assumptions using historical trends, actual …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/09/25/orange-lake-fire-district-budgeting-practices-2015m-146

Cameron Volunteer Fire Department – Internal Controls Over Financial Activity (2014M-363)

… protection services. Key Findings The Department’s bylaws do not specifically detail the Board’s responsibilities and …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/07/17/cameron-volunteer-fire-department-internal-controls-over

Wyandanch Union Free School District - Professional Services, Administrative Expenses and Fuel Inventory (2018M-24)

… professional services. Expenses for conferences attended by Board of Education (Board) members and cell phones were …

https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/wyandanch-union-free-school-district-professional-services-administrative

Caledonia Joint Fire District – Internal Controls Over Financial Operations (2013M-350)

… by the Treasurer include only year-to-date information and do not provide detail for the current month’s activities. Key …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/caledonia-joint-fire-district-internal-controls-over-financial-operations

Additional Service Credit for Unused, Unpaid Sick Leave – State Police Plan

… Social Security Law (RSSL), you may receive service credit for your unused, unpaid sick leave at retirement. To be … dividing your total unused, unpaid sick leave days by 260. For most members, the maximum number of sick leave days allowable is 165. However, for some members employed by New York State, the maximum is …

https://www.osc.ny.gov/retirement/publications/1518/additional-service-credit-unused-unpaid-sick-leave

Accounts Payable Advisory No. 27

… goods or services are received from the vendor) regardless of whether a corresponding invoice has been received. The … Vouchers has been updated to include the table below: TYPE OF PAYMENT ACCOUNTING DATE IS THE: Merchandise (Non Contract) … Date the service begins. If period is not open, end date of current open period. Inter-agency Vouchers Accounting date …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/27-voucher-accounting-date

Sherman Central School District – Claims Processing (2016M-352)

… French Creek, Mina, North Harmony, Ripley, Sherman and Westfield in Chautauqua County. The District, which operates …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/sherman-central-school-district-claims-processing-2016m-352

Lyons Central School District – Payroll 2022M-71

… ensured the District accurately paid employees’ salaries and wages. Key Findings District officials did not ensure employees’ salaries and wages were always paid accurately. As a result: Two … one employee receiving additional compensation of $4,940 and one employee being underpaid $731. Leave time was not …

https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/lyons-central-school-district-payroll-2022m-71

Lump Sum Payments – Enhanced Reporting

… through Retirement Online to fill out the Statement of Accrued Payments and Leave Credits Form (RS6221) after a … Applications page for more information. For members of most tiers and plans, a lump sum payment for up to 30 … can be included in the pension calculation. Other Examples of Lump Sum Payments Buy Back Settlement Agreement* Holiday …

https://www.osc.ny.gov/retirement/employers/enhanced-reporting/lump-sum-payments

Greenwich Central School District – Extra-Classroom Activities (2021M-20)

… safeguarded extra-classroom activity (ECA) funds and collections and disbursements were properly accounted for. Key Findings … ECA policy, which resulted in insufficient oversight of and inadequate reviews of ECA collections and records. The … adequately safeguarded extraclassroom activity ECA funds and collections and disbursements were properly accounted for …

https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/greenwich-central-school-district-extra-classroom-activities-2021m-20

NFC Development Corporation – Project Approval and Monitoring (2021M-11)

… the 18 businesses that agreed to create or retain a total of 96 positions actually did so. Three of the eight loans reviewed had delinquent payments totaling … to be taken when loans are delinquent and other terms of the agreements are not met. Establish written procedures …

https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/05/28/nfc-development-corporation-project-approval-and-monitoring

Campbell-Savona Central School District – Budget Review (B2-13-12)

… deficit obligations are outstanding. Key Findings Based on our review, individual significant revenue and expenditure …

https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/campbell-savona-central-school-district-budget-review-b2-13-12

Genesee Community Charter School Non-Payroll Disbursements (2020M-34)

… School did not have written agreements with six service providers paid $43,144; had inadequate agreements with nine providers paid $267,432; and did not monitor for contract … are communicated to staff and enforced. Ensure a thorough, independent review of disbursements occurs prior to payment …

https://www.osc.ny.gov/local-government/audits/charter-school/2020/07/24/genesee-community-charter-school-non-payroll-disbursements-2020m-34

Minerva Central School District – Financial Condition Management (2020M-60)

… condition. Key Findings District officials can do more to effectively manage the District’s financial condition. … and annually appropriated fund balance that was not used to finance operations. Unrestricted fund balance ranged … Develop a plan to reduce surplus fund balance to comply with the statutory limit and use excess funds in a manner …

https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/minerva-central-school-district-financial-condition-management-2020m-60