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Northeast Central School District - Payroll (2018M-140)
… Objective Determine if compensation paid to employees was in accordance with collective bargaining agreements (CBAs) … accurately paid and provided benefits to employees in accordance with CBAs and Board-approved contracts. We used …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/12/northeast-central-school-district-payroll-2018m-140Accounts Payable Advisory No. 46
… agencies must reject the invoice. It is a best practice for agencies to notify the vendor within one business day of … information. See the Guide to Financial Operations XII.4.F for more detail. Reference : For additional information on a proper invoice, please refer …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/46-proper-invoiceAccounts Payable Advisory No. 41
… Subject: Using requisitions and/or purchase orders (POs) for centralized contract purchases Reference: Guide to … order line. … Using requisitions andor purchase orders POs for centralized contract purchases …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/41-requisitions-and-purchase-orders-centralized-contract-purchasesYour Membership Tier – State Police Plan
… When you join PFRS, you are assigned a tier depending on your date of membership. You are in: If you … Tier 1 members remaining in this plan. There is no Tier 4 in PFRS. … State Police Plan information for PFRS Tier 2 5 …
https://www.osc.ny.gov/retirement/publications/1518/your-membership-tierBrewster Central School District - Professional Services (2019M-235)
… Key Finding District officials did not seek competition for professional services from three of the 10 professional … of professional service providers to determine the need for new requests for proposals (RFPs). District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/brewster-central-school-district-professional-services-2019m-235Niskayuna Central School District – Capital Improvement Fund (2019M-134)
… properly established, monitored and accounted for the capital improvement project. Audit Results Established the capital …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/30/niskayuna-central-school-district-capital-improvement-fund-2019m-134Warwick Valley Central School District - Professional Services (2019M-139)
… whether the District procured professional services in accordance with Board policies and applicable statutory … whether the District procured professional services in accordance with Board policies and applicable statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/20/warwick-valley-central-school-district-professional-services-2019m-139Greenport Union Free School District - Bank Reconciliations (2019M-161)
… complete report - pdf] Audit Objective Determine whether the Treasurer prepared accurate and timely bank reconciliations. Key Findings The Treasurer did not: Prepare 26 of 43 months of bank reconciliations in a timely manner. Ensure that the recorded balance for the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/11/greenport-union-free-school-district-bank-reconciliations-2019m-161Fairport Central School District - Payroll and Employee Benefits (2023-118)
… retired prior to the end of the school year, a requirement for this incentive. Key Recommendations Consult with legal …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fairport-central-school-district-payroll-and-employee-benefits-2023-118Hornell City School District - Financial Management (2019M-38)
… of appropriating fund balance that is not needed or used to fund operations. Review reserve balances and develop a plan to reduce balances to reasonable levels in accordance with applicable statutes. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/hornell-city-school-district-financial-management-2019m-38Early Childhood Education Center – Compliance With the Reimbursable Cost Manual
… reported costs must comply with the guidelines specified in the RCM. For the fiscal year ended June 30, 2012, ECEC reported about $2.8 million in reimbursable costs for the rate-based special education … programs we audited. Key Finding We identified $3,501 in costs that did not comply with SED’s requirements for …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/early-childhood-education-center-compliance-reimbursable-cost-manualXII.6.P Processing a Payment to a Military Address – XII. Expenditures
… This section provides Business Units with guidance on how to process payments to a military address using the Statewide Financial System (SFS). Process and Document Preparation: To process a payment … Units should also consider the United States Postal Service’s guidelines and restrictions on processing mail to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6p-processing-payment-military-addressV.3.H Category Code – V. Chart of Accounts (COA) Governance
… The Category Code ChartField is used to identify an item/service being … use UNSPSC (United Nations Standard Products and Services Code) Category codes statewide. There are over 50,000 … Codes that are configured in the SFS. Where a Category Code field is used or required, it will be entered at the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3h-commodity-codeRapids Fire Company – Credit Cards (2023M-86)
… users, and 762 purchases totaling $110,938 (97 percent of the credit card charges made during the audit period) … or bylaws, and the members did not perform a review of credit card purchases. The Treasurer did not perform the … card purchases are supported and conduct a thorough review of the purchases prior to payment. Officials agreed with our …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/09/22/rapids-fire-company-credit-cards-2023m-86Travel Advisory No. 11
… to the State by an Employee - Using a Due to State Offset New section References : Guide to Financial Operations …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/11-gfo-updates-employee-expense-reimbursementsMain-Transit Fire Department – Credit Cards (2024M-77)
… $70,042 were not adequately supported, and $62,903 in discretionary purchases did not follow any specific … $1,125 for cable Internet service, cell phone services and car washes. However, the cardholder did not provide invoices … action. Appendix B includes our comments on issues raised in the Department’s response. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-credit-cards-2024m-77-0Claims for Individuals
… for individuals online or by mail. Search Enter your name in the Search for Individual box on our Search for Lost …
https://www.osc.ny.gov/unclaimed-funds/claimants/claims-individualsLifeline Center for Child Development, Inc. – Compliance With the Reimbursable Cost Manual
… program, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost Manual …
https://www.osc.ny.gov/state-agencies/audits/2017/10/12/lifeline-center-child-development-inc-compliance-reimbursable-cost-manualOmni Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual
… are between the ages of 3 and 5 years. During the 2014-15 school year, Omni served approximately 518 students. Omni …
https://www.osc.ny.gov/state-agencies/audits/2021/10/20/omni-childhood-center-inc-compliance-reimbursable-cost-manual