Search
State Agencies Bulletin No. 1078
… checks dated August 3, 2011 Background As permitted by the Small Business Jobs & Credit Act of 2010, the NYS … OSC Actions OSC will process a weekly file as submitted by the plan’s third party administrator, Nationwide … current contribution election(s) in effect for an employee by reviewing the employee’s Savings Plans panel in PayServ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1078-nys-deferred-compensation-plan-after-tax-roth-contributionsComptroller DiNapoli Releases School District Audits
… (Allegany County) The board overestimated appropriations by a total of $3.5 million over three years and annually …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-audits-0Comptroller DiNapoli Releases Municipal Audits
… taxes totaling nearly $1.4 million in 2017 and 2018 to the town supervisor or county treasurer each week, as … clerk fees within the required timeframe or remit them to the supervisor in a timely manner. Onondaga County … Agency officials did not have adequate controls in place to help ensure that all cash receipts were recorded and …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-municipal-audits-0CUNY Bulletin No. CU-298
… The Uniform Allowance Payment for the titles listed above is pursuant to Section 9 of the Blue Collar Agreement and the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-298-june-2007-uniform-allowance-paymentMonroe County - Financial Condition (2018M-179)
… Findings The County’s financial position has been strained for several years. Its combined funds’ 1 available fund …
https://www.osc.ny.gov/local-government/audits/county/2018/12/07/monroe-county-financial-condition-2018m-179Romulus Central School District - Financial Condition Management and State Transportation Aid (2018M-136)
… 2016-17 budgets overestimated appropriations by an average of 9 percent over these years and did not include more than … plans. District officials retained an annual average of $798,735 in the debt service fund over the past four years … aid in a timely manner. As a result, the receipt of aid totaling approximately $148,672, which could have been …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/05/romulus-central-school-district-financial-condition-management-and-stateContributing Toward Your Retirement – Article 14 Benefits
… You are required to contribute 3 percent of your gross earnings … October 1, 2013, your required 3 percent contributions are tax-deferred until they are distributed to you. These … System. Therefore, the 3 percent contributions you make on or after October 1, 2013* are: Not reported as wages for …
https://www.osc.ny.gov/retirement/publications/1644/contributing-toward-your-retirementState Authority Contract Approval, Reporting and Filing
… or prior approval using the Contract Submission System (CSS). Log in to the Contract Submission System …
https://www.osc.ny.gov/public-authorities/state-authority-contract-approval-reporting-and-filingAccounts Payable Advisory No. 15
… Subject: Voucher Authorizers Guidance: This advisory is intended to remind Business Units that individuals certifying/approving vouchers … Database. To support these designations the Business unit must maintain, at a minimum, the original signatures of …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/15-voucher-authorizersWilliam Floyd Union Free School District – Check Signing and Online Banking (2022M-192)
… The Board did not designate an alternate signatory in the Treasurer’s absence. The Board did not enter into a … officials did not conduct online banking transactions in the most secure manner through a wired connection. Key … to sign checks and authorize electronic/wire transfers in the Treasurer’s absence. Conduct online banking using a …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/03/william-floyd-union-free-school-district-check-signing-and-online-bankingCandor Central School District – Separation Payments and Leave Accruals (2022M-21)
… Superintendent and former payroll clerk, were overpaid by $20,595 in their final salary payouts. Employee leave …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/candor-central-school-district-separation-payments-and-leave-accrualsCorning City School District – Claims Auditing (2023M-105)
… the Greater Southern Tier Board of Cooperative Educational Services (GST BOCES), inappropriately audited 43 claims … credit card charges totaling $28,555 did not include a conference request pre-approval form or other supporting … supporting documentation such as invoices, receipts and conference approval forms. Ensure all claims for GST BOCES …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/corning-city-school-district-claims-auditing-2023m-105Hamlin Morton Walker Fire District – Financial Management (2023M-67)
… the Hamlin Morton Walker Fire District (District) Board of Fire Commissioners (Board) and officials effectively … fund balance declined by $676,641 (66 percent). As of December 31, 2022, unrestricted fund balance was $34,092, which was less than 4 percent of the 2023 appropriations. The Board did not adopt realistic …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/08/18/hamlin-morton-walker-fire-district-financial-management-2023m-67Brocton Central School District – Financial Management (2023M-44)
… District officials: Overestimated budgetary appropriations by an annual average of $1 . 3 million (8 percent) and … balance to exceed the statutory limit as of June 30, 2022 by 7 percentage points or $1 . 2 million . Could not …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-financial-management-2023m-44Mexico Academy Central School District – Procurement (2023M-75)
… Academy Central School District (District) officials used a competitive process to procure goods and services not … District officials did not always seek competition when purchasing goods and services as required by the … not: Seek competition when procuring professional services for occupational and physical therapy, legal, music therapy, …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/mexico-academy-central-school-district-procurement-2023m-75St. Lawrence County Industrial Development Agency and Local Development Corporation – Disbursements (2021M-174)
… report - pdf ] Audit Objective Determine whether the St. Lawrence County Industrial Development Agency – Local Development …
https://www.osc.ny.gov/local-government/audits/county/2022/01/21/st-lawrence-county-industrial-development-agency-and-local-development-corporationAlexandria Central School District – Financial Condition Management (2020M-109)
… or 6.4 percent and the District did not need to use most of the appropriated fund balance for operations. The surplus … statutory limit for the past three fiscal years. As of June 30, 2019, surplus fund balance was $1.75 million, or 12.8 percent of the next year’s budget. District officials have not …
https://www.osc.ny.gov/local-government/audits/school-district/2020/12/30/alexandria-central-school-district-financial-condition-management-2020mGates-Chili Central School District - Financial Management (2019M-53)
… and adopting budgets that include reasonable estimates for revenues and appropriations and the amounts of fund …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/gates-chili-central-school-district-financial-management-2019m-53Lake Pleasant Central School District - School District Website (S9-19-36)
… financial information was not posted, resulting in a lack of transparency. Information that was posted was limited in … Posting a prepared plan further enhances the transparency of the District’s fiscal decisions. Key Recommendations Post … multiyear financial plan to help residents see the impact of fiscal decisions over time. District officials agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/lake-pleasant-central-school-district-school-district-website-s9-19-36Haldane Central School District - School District Website (S9-19-32)
… ] Audit Objective Determine whether the Haldane Central School District (District) used its resources to maintain a website … corrective action. … Determine whether the Haldane Central School District District used its resources to maintain a …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/haldane-central-school-district-school-district-website-s9-19-32