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East Irondequoit Central School District - Conference and Travel Expenditures (2019M-132)
… - pdf] Audit Objective Determine whether meal, travel and conference expenditures were reasonable. Key Findings The District: Could have saved $14,000 if it used government rates to reimburse for travel expenditures. Could have saved $2,600 on rental cars by using New York State (NYS) contracts. Does not …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/27/east-irondequoit-central-school-district-conference-and-travelTravel Advisory No. 14
… that when Bureau auditors request additional information or documentation during the review of an expense report, the traveler’s supervisor and/or the agency’s finance office are responsible for responding …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/14-gfo-updates-responding-audit-questions-voucher-denial-codesHermon-DeKalb Central School District - Claims Auditing (2019M-211)
… Achievements Due to the District’s well-designed system of internal controls, we designed our testing to determine … followed. We reviewed 82 claims totaling $560,008 of the $4.5 million (12 percent) claims paid during our audit … the claims audit process. There were no recommendations as a result of this audit. … Determine whether claims were …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/27/hermon-dekalb-central-school-district-claims-auditing-2019m-211State Agencies Bulletin No. 1213
… business expense reimbursements require withholding and Form W-2 reporting on any excess amounts paid. “Excess … reportable taxable income in box 1 on the employee’s 2012 Form W-2. Social Security/Medicare tax deficiency deductions … than December 7, 2012. Questions Please direct Payroll or Form W-2 questions to the Tax Administration and Compliance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1213-year-end-procedure-taxable-employee-expense-reimbursementsState Agencies Bulletin No. 347
… for Federated Community Campaigns (SEFA) for the 2003 calendar year Affected Employees All employees Effective Dates Payroll deductions for the 2003 campaign will begin in checks dated January 9, 2003 (Institution) and January 15, 2003 (Administration). …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/347-2003-sefa-campaignState Agencies Bulletin No. 289
… card and verify the completeness, accuracy and legibility of Federated Fund Code, Amount of Deduction, Employee's Agency Code, Social Security Number … pre-printed Federated Code, which appears at the top right of the form, must be used as the deduction code. Cards, which …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/289-2002-sefa-campaign-agencies-participating-continuous-giving-pilotUnified Court System Bulletin No. UCS-163
… the following data: DeptID EmplID Empl Record Name (Alpha order) Earn Code Grade BU Percentage Earns End Date …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-163-december-2010-unified-court-system-ucs-uniform-allowance-andDiNapoli Consumer Alert: Contribute to a 529 College Savings Account and Deduct Up to $10,000 From Your State Taxes
… couples filing jointly can deduct up to $10,000 each year. New York’s 529 College Savings Program began in 1997 … are more than 659,000 Direct Plan accounts valued at $16.6 billion. Since January, New York’s 529 Program has paid out …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-consumer-alert-contribute-529-college-savings-account-and-deduct-10000-your-state-taxesSUNY Bulletin No. SU-121
… are due a Lump Sum Payment of $166.93. Eligible employees on Military Leave as a result of the events of 9/11/01 are … the agency must submit the following transaction on the Time Entry page using the Earn Code DLP (Discretionary … only, the agency must submit the following transaction on the Time Entry page using the Earn Code DLS (Discretionary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-121-suny-discretionary-lump-sum-payments-dlp-and-dls-fall-2005Canarsie Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual
… DOE refers students to CCC and pays for its services using rates established by SED. The rates are based on the financial information CCC reports to … reported on CCC’s CFRs and to CCC’s tuition reimbursement rates, as warranted. Remind CCC officials of the pertinent …
https://www.osc.ny.gov/state-agencies/audits/2022/02/01/canarsie-childhood-center-inc-compliance-reimbursable-cost-manualAccounts Payable Advisory No. 61
… will provide a significant, material benefit to the vendor or State. These situations may include, but are not … limited to, emergencies (e.g., public health and safety), vendor cash flow concerns, or Prompt Payment Interest …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/61-expedite-requestsMcLean Fire District - Financial Operations (2017M-296)
… a voucher system to ensure Board approval. We commend them for taking prompt corrective action. The Treasurer did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/05/mclean-fire-district-financial-operations-2017m-296Pocantico Hills Central School District - Procurement (2018M-187)
… Achievements The District generally complied with New York State General Municipal Law and has established adequate … obtained the required number of quotes or properly used State contracts. There were no recommendations as a result of …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/16/pocantico-hills-central-school-district-procurement-2018m-187Clinton County - Separation Payments (2018M-44)
… four former employees were overpaid a combined total of $10,089 and three former employees were underpaid a combined total of $403. Key Recommendations Implement an independent review and approval of separation payments. Direct the County’s legal counsel to …
https://www.osc.ny.gov/local-government/audits/county/2018/06/15/clinton-county-separation-payments-2018m-44Rotterdam-Mohonasen Central School District – Claims Processing (2013M-19)
RotterdamMohonasen Central School District Claims Processing 2013M19
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/rotterdam-mohonasen-central-school-district-claims-processing-2013m-19New York League for Early Learning, Inc. – Compliance With the Reimbursable Cost Manual
… years, NYL shared space with Manhattan Star Academy (MSA), a private school that serves schoolage children with … three-year period, NYL was a signatory to a Management Agreement (or Agreement) with YAI, wherein YAI agreed to … These ineligible costs included $3,676,434 in personal service costs and $2,094,574 in other than personal service …
https://www.osc.ny.gov/state-agencies/audits/2017/03/29/new-york-league-early-learning-inc-compliance-reimbursable-cost-manualCost-Saving Ideas: School District Auditing – External Auditor
… statement that the individual or firm is independent of the district as defined by Generally Accepted Government … firm or individual whose hiring would result in a conflict of interest (see Avoiding conflict of interest ) Resources "External Audit Guidance for School …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-external-auditorLimestone Volunteer Firemen, Inc. – Controls Over Financial Activities (2014M-219)
… and approve bills prior to payment and ensure that each bill has appropriate supporting documentation. Maintain …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/21/limestone-volunteer-firemen-inc-controls-over-financial-activities-2014mAlbany Leadership Charter School for Girls – Cash Collections (2022M-165)
… Determine whether Albany Leadership Charter School for Girls (School) Board of Trustees (Board) and officials …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/03/albany-leadership-charter-school-girls-cash-collections-2022m-165Fine Fire District – Board Oversight (2023M-81)
… of the Board, not supported, not audited or they resulted in overpayments. Key Recommendations Maintain sufficient …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/27/fine-fire-district-board-oversight-2023m-81