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Pembroke Central School District – Extra-Classroom Activity Funds (2023M-136)
… As a result, collections were not recorded and deposited in a timely manner, and unsupported disbursements were … One club advisor did not deposit more than $3,500 in club fundraising activities until our audit began, which … Ensure that all ECA activity is performed and recorded in compliance with the Board-adopted policy. Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-extra-classroom-activity-funds-2023m-136XII.4.E Electronic Invoicing – XII. Expenditures
… SECTION OVERVIEW AND POLICIES The eSettlements module in the Statewide Financial System (SFS) provides online … agencies about identifying and processing e-invoices in the SFS. Electronic Invoice Sources SECTION OVERVIEW AND … enter the eSupplier portal and manually enter invoices in the eSettlements module. Vendors will have the ability to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4e-electronic-invoicingWaterford-Halfmoon Union Free School District - Financial Management (2017M-243)
… The Board overestimated appropriations by an average of nearly $2.8 million annually from 2014-15 through 2016-17, … estimates for expenditures. Develop a plan for the use of excess unrestricted fund balance in the general fund. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/15/waterford-halfmoon-union-free-school-district-financial-management-2017mArlington Fire District - Purchasing (2018M-43)
… complete report - pdf] Audit Objective Determine whether the Board ensured that goods and services were procured in accordance with the District’s procurement policy (policy). Noteworthy …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/15/arlington-fire-district-purchasing-2018m-43XVI.3.G Legal Compliance – XVI. Financial Reporting
… 1200 – Generally Accepted Accounting Principles and Legal Compliance , (1200.108-.111 Conflicts between Legal … do not demonstrate finance-related legal and contractual compliance, such additional schedules and narrative …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3g-legal-compliancePittsford Central School District – Payroll (2021M-129)
… 63 employees we tested. However officials did not ensure: Payroll certifications were completed in a timely manner. Payroll process inefficiencies were identified and corrected. … and processing of direct deposits. Routinely review the payroll process for efficiency improvement opportunities. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/pittsford-central-school-district-payroll-2021m-129Maine Endwell Central School District – Budget Review (B4-13-14)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … for the 2013-14 fiscal year are reasonable. Background The Maine Endwell Central School District is located in Broome …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/maine-endwell-central-school-district-budget-review-b4-13-14Payroll Improvement Project Bulletin No. PIP-011
… Information on all deduction code changes is covered in Payroll Bulletin PIP-016, New and Changing Deduction Codes in … Questions regarding this bulletin may be directed to the Payroll Improvement Project mailbox. Please include Bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-011-changes-savings-plans-payserv-92Easter Seals New York – Compliance With the Reimbursable Cost Manual
… for preschool special education services through rates set by SED. The reimbursement rates are based on financial information, including costs, … 31, 2013, Easter Seals NY reported approximately $27.6 million in reimbursable costs on its CFRs for three …
https://www.osc.ny.gov/state-agencies/audits/2016/10/12/easter-seals-new-york-compliance-reimbursable-cost-manualState Agencies Bulletin No. 1254
… system users with the following information to assist in the transition to the upgraded PayServ system: … be upgraded to PayServ v 9.1. The final payroll processed in PayServ 8.9 will be the Institution cycle, Pay Periods 7L … paycheck date of 7/25/2013. The first payroll processed in PayServ 9.1 will be the Administration cycle, Pay Periods …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1254-payserv-upgradeState Comptroller DiNapoli Releases Municipal & School Audits
… $70,042 were not adequately supported, and $62,903 in discretionary purchases did not follow any specific … did not ensure that credit card charges were reconciled in a timely manner and audited. Auditors reviewed 680 credit … were not provided to finance town and county operations in a timely manner. The tax collector did not remit taxes to …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-auditsSchuyler County Industrial Development Agency – Project and Sublease Approval and Monitoring (2014M-369)
… our audit was to review the Agency’s management practices for the period January 1, 2013 through November 19, 2014. … Board that is appointed by the County Legislature. For calendar year 2014, the Agency had 10 active projects, … The Board has not established criteria and procedures for selecting projects and subleases. The Board does not …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schuyler-county-industrial-development-agency-project-andThousand Islands Central School District – Financial Management (2022M-201)
… action. Appendix C includes our comments on issues raised in the District’s response letter. … audit school district …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/thousand-islands-central-school-district-financial-management-2022m-201Rockville Centre Union Free School District – Information Technology (2023M-140)
… use policy (AUP). Key Findings District officials did not monitor users’ compliance with the District’s AUP. Of … is increased. Fifteen network users (41 percent) did not have signed forms acknowledging they received and reviewed the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/rockville-centre-union-free-school-district-information-technology-2023mState Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits were issued. Tompkins … is accurate. The board did not ensure payments in lieu of taxes (PILOTs) were billed and paid in accordance with … by sufficient documentation. Officials used public funds to make donations or impermissible gifts totaling …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-municipal-auditsLockport City School District - Procurement (2021M-198)
… officials procured goods and services in accordance with the District’s procurement policy and applicable statutes. … goods and services were procured in accordance with the New York State General Municipal Law (GML) or the … $238,000. Officials did not obtain the required number of written quotes for three purchases totaling $46,000. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/13/lockport-city-school-district-procurement-2021m-198Tupper Lake Central School District – Records and Reports (2021M-14)
… reviewed. Also, officials did not record journal entries in a timely manner. Only four of the 349 journal entries for … close completed capital projects. As a result, $359,427 in unexpended funds were not used to pay related debt, which … could have reduced the District’s tax levies, and $480,853 in project expenditures were not submitted for timely …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/25/tupper-lake-central-school-district-records-and-reports-2021m-14DiNapoli's Auditors Halt $25 Million in Suspicious Tax Refunds
… P. DiNapoli announced today his office stopped $25 million in questionable or fraudulent personal income tax refunds from being paid so far in 2016. DiNapoli’s office paid out 4.5 million state refunds … refunds totaling $134 million are expected to be paid in the coming days. The average state tax refund from the …
https://www.osc.ny.gov/press/releases/2016/04/dinapolis-auditors-halt-25-million-suspicious-tax-refundsCampbell-Savona Central School District – Student State Aid (2024M-79)
… District (District) officials properly claimed New York State (State) aid for special education and homeless … prior to June 30, 2024. Although District officials told us they intended to submit reimbursement claims for the full … District District officials properly claimed New York State State aid for special education and homeless students …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/campbell-savona-central-school-district-student-state-aid-2024m-79Enrolling Members – Membership and Enrollment
… tier and contribution rate, so deductions can begin on time. Sign in to Retirement Online . From your Account … mail a paper form. Please don’t submit paper forms to us on their behalf. This will help ensure we don’t receive … employees (including part-time, seasonal, substitute, on-call and per diem employees) are required to be on your …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/enrolling-members