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West Seneca Fire District #3 - Capital Reserves (2019M-248)
… Ensure budgets include the planned funding and use of reserves. Ensure reserve expenditures comply with legal requirements to publish notices of permissive referendum. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/03/20/west-seneca-fire-district-3-capital-reserves-2019m-248Urban Choice Charter School - Credit Card Expenditures (2019M-192)
… Key Findings Credit card users did not always follow the School’s internal control policies. Forty percent of … Recommendations Ensure that all credit card users follow the School’s internal control policies, including the preapproval of all purchases by using a purchase request …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/11/22/urban-choice-charter-school-credit-card-expenditures-2019m-192New York Therapy Placement Services, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by New York Therapy Placement Services, Inc. (NYTPS) on its … ) … To determine whether the costs reported by New York Therapy Placement Services Inc on its Consolidated …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/new-york-therapy-placement-services-inc-compliance-reimbursable-cost-manualHawthorne Foundation, Inc. – Compliance With the Reimbursable Cost Manual
… with disabilities who are between three and five years of age. Hawthorne is reimbursed for preschool special … in other than personal service costs, which consisted of $11,419 in expensed equipment that was not properly … tuition reimbursement rates. Remind Hawthorne officials of the pertinent SED requirements that relate to the …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/hawthorne-foundation-inc-compliance-reimbursable-cost-manualMilestone School for Child Development – Compliance With the Reimbursable Cost Manual
… integrated programs to disabled children between the ages of three and five years. During the 2012-13 school year, … serviced about 110 students. The New York City Department of Education (DoE) refers students to Milestone based on … and properly documented. SED reimburses DoE for a portion of its payments to Milestone based on statutory rates. For …
https://www.osc.ny.gov/state-agencies/audits/2015/07/17/milestone-school-child-development-compliance-reimbursable-cost-manualState Agencies Bulletin No. 1655
… July 11, 2018 OSC Actions OSC has provided a spreadsheet of all current position pools that are affected by lapsing. A … their Appropriation Section Representative in OSC’s Bureau of State Accounting Operations to have this information … with a valid chartfield string effective the beginning of the pay period for the check dates listed above. Examples …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1655-updating-payserv-chartfield-strings-june-lapsing-eventsDiNapoli: Fire Chief Charged In Alleged $2,700 Gasoline Theft
… from the fire association for his private use, according to an audit and investigation by State Comptroller Thomas P. … the money. Unfortunately, their hands–off approach led to serious problems. By partnering with the New York State … holding this fire chief accountable.” Royal, 54, admitted to DiNapoli’s staff and the New York State Police that he …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-fire-chief-charged-alleged-2700-gasoline-theftCUNY Bulletin No. CU-731
… Health Benefits Application and the MSC Enrollment/Change Form. An employee will receive $1,000 for waiving family coverage or $500 for waiving individual coverage on a semi-annual … information on the Time Entry Interface (NPAY502) or the Time Entry page using Earnings Code HBB: Earnings …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-731-city-university-new-york-cuny-health-benefits-buy-outPortville Central School District - Cafeteria Collections (2018M-244)
… sales (POS) system and properly secured until deposited. District officials agreed with our recommendations and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/portville-central-school-district-cafeteria-collections-2018m-244Jamesport Fire District - Gasoline Inventory (2019M-04)
… the gasoline inventory. Key Findings The delivery and use of gasoline has not been monitored or reconciled leading to unaccounted for gasoline with a value of about $930. Because officials did not follow the …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/04/19/jamesport-fire-district-gasoline-inventory-2019m-04General 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)
… contracts. Noteworthy Achievements Except for a few minor discrepancies, which we discussed with District … CBAs and Board-approved contracts. We used a combination of manual and computer assisted auditing techniques (CAATs) … to review payroll records for all employees paid during the audit period. District officials established effective …
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 …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/46-proper-invoiceAccounts Payable Advisory No. 41
… to use a requisition and/or purchase order with a contract ID reference when purchasing from centralized contracts. This …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/41-requisitions-and-purchase-orders-centralized-contract-purchasesCUNY Bulletin No. CU-179
… agencies must choose the deduction calculation routine of "Flat Amount" and enter the valid deduction amount … this bulletin may be directed to the University Manager of Payroll Systems and Operations at CUNY Central Office. … …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-179-dues-and-agency-shop-fee-increase-new-york-state-nursesYour 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 joined: Tier 1 Before July 31, 1973 Tier 2 July 31, 1973, through June 30, 2009 Tier 3 July 1, 2009, …
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-235Niskayuna Central School District – Capital Improvement Fund (2019M-134)
… and ensured that work completed was within the scope of the project. We reviewed the project budget and all 136 … totaling approximately $4.9 million and all 56 project change orders totaling $315,366 for the audit period and … capital project. There were no recommendations as a result of this audit. … Determine whether District officials …
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)
… 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)
… Key Findings The Treasurer did not: Prepare 26 of 43 months of bank reconciliations in a timely manner. Ensure that the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/11/greenport-union-free-school-district-bank-reconciliations-2019m-161