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General Brown Central School District - Building Renovation Project (2019M-21)
… officials ensured that work was completed within the scope of the project. We reviewed 34 check disbursements totaling … project. There were no recommendations as a result of this audit. … Did the Board and District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/05/general-brown-central-school-district-building-renovation-project-2019mNortheast Central School District - Payroll (2018M-140)
… computer assisted auditing techniques (CAATs) to review payroll records for all employees paid during the audit … with our report. … Northeast Central School District Payroll 2018M140 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/12/northeast-central-school-district-payroll-2018m-140Accounts Payable Advisory No. 46
… : Updated proper invoice guidance. Guidance : The Office of the State Comptroller (OSC) has updated the policies and … for agencies to notify the vendor within one business day of identifying the improper invoice and direct the vendor to … please refer to the NY Codes, Rules and Regulations ( 2 CRR-NY 18.1 NYCRR ). … Updated proper invoice guidance …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/46-proper-invoiceAccounts Payable Advisory No. 41
… to use the procurement card as a payment method. The use of POs allows the State to collect, track and report useful … Units should ensure that POs contain an adequate amount of detail to demonstrate the specific goods or services being …
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)
… not seek competition for professional services from three of the 10 professional service providers reviewed. These … District officials should: Conduct a periodic review of professional service providers to determine the need for …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/brewster-central-school-district-professional-services-2019m-235Warwick Valley Central School District - Professional Services (2019M-139)
… not seek competition for professional services from four of the 12 professional service providers reviewed. These … be sure it sets forth the expectations for the procurement of professional services. Ensure that the procurement policy …
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)
… 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)
… not have been paid $2,000 because they retired prior to the end of the school year, a requirement for this … Key Recommendations Consult with legal counsel to ensure retirement payments are disbursed in accordance … and have initiated or indicated they planned to initiate corrective action. … Determine whether Fairport …
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)
… and develop a plan to reduce balances to reasonable levels in accordance with applicable statutes. Develop comprehensive …
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
… (CFRs) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED’s) … reported by providers on their annual CFR. To be eligible for reimbursement, the provider's reported costs must comply … of Interest State Education Department: The Norman Howard School - Compliance With the Reimbursable Cost Manual …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/early-childhood-education-center-compliance-reimbursable-cost-manualV.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 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3h-commodity-codeRapids Fire Company – Credit Cards (2023M-86)
… the purchases were for appropriate Company purposes . In addition: The President did not enforce the credit card … The Treasurer did not perform the duties outlined in the Policy. Officials allowed an individual that was not … totaling $3,000 for the Company. Officials paid $969 in New York State (NYS) sales tax even though the Company is …
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
… (Effective July 29, 2019) Guidance : The Office of the State Comptroller updated the following sections in Chapter XIII of the Guide to Financial Operations: Chapter/Section Name Description XIII.2 Employee Expense Reimbursement Policies Updated to indicate …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/11-gfo-updates-employee-expense-reimbursementsMain-Transit Fire Department – Credit Cards (2024M-77)
… voucher packets had adequate supporting documentation to confirm the expenses were appropriate. As a result, 273 … The Board did not establish written policies or procedures to clarify the types of discretionary spending (meals, … purchased as gifts. No invoice or receipt was provided to support the purchases, and there was no evidence to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-credit-cards-2024m-77-0Lifeline Center for Child Development, Inc. – Compliance With the Reimbursable Cost Manual
… 52 students. The New York City Department of Education (DoE) refers students to Lifeline and pays for their services using rates established by SED. The DoE is reimbursed by SED for a portion of its payments to … program. Lifeline also shares space and staff with a DoE District 75 program that serves school-age special …
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
… years ended June 30, 2014. About the Program Omni is a New York City-based proprietary organization authorized by … speech therapy, audiology, and hearing aid services. The New York City Department of Education refers students to Omni …
https://www.osc.ny.gov/state-agencies/audits/2021/10/20/omni-childhood-center-inc-compliance-reimbursable-cost-manualSmall Wonder Preschool, Inc. – Compliance With the Reimbursable Cost Manual
… primarily on expenses claimed on Small Wonder’s CFR for the fiscal year ended June 30, 2021 and certain expenses … ended June 30, 2020. About the Program Small Wonder is a New York City-based not-for-profit organization authorized … preschool programs: Evaluations and 1:1 Aides. However, payments for services under these other programs are based on …
https://www.osc.ny.gov/state-agencies/audits/2024/09/05/small-wonder-preschool-inc-compliance-reimbursable-cost-manualComptroller DiNapoli Statement on January State Cash Report
… increasingly challenged. The final January revenue numbers for the state released by my office today confirm the … build up the state's reserves to help better prepare for an economic downturn." To read the January 2019 state …
https://www.osc.ny.gov/press/releases/2019/02/comptroller-dinapoli-statement-january-state-cash-report