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Putnam County - Department of Consumer Affairs - Misappropriation of Cash Receipts (2014M-310)
… Purpose of Audit The purpose of our audit was to examine the Department’s cash receipts … 1, 2012 through February 27, 2014. Background Putnam County is composed of six towns and three villages and has a …
https://www.osc.ny.gov/local-government/audits/county/2016/05/06/putnam-county-department-consumer-affairs-misappropriation-cash-receipts-2014m-310State Agencies Bulletin No. 2293
… purpose of this bulletin is to inform agencies of the 2025 New York State Paid Family Leave Program rate. Affected Employees: All …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2293-2025-new-york-state-paid-family-leave-rate-increaseOnline and Computer-Aided Training – Travel and Conference Expense Management
… may find that it is necessary or cost-advantageous to use online trainings 13 (e.g., webinars and tutorials) and other … the training needs and requirements of their staff. Using online training methods can be a convenient and economical …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/online-and-computer-aided-trainingOswego County Board of Cooperative Educational Services (BOCES) – Separation Payments (2016M-217)
… Purpose of Audit The purpose of our audit was to examine BOCES’ calculation of employee … programs for approximately 1,200 students, is governed by a nine-member Board of Education elected by the boards of …
https://www.osc.ny.gov/local-government/audits/boces/2016/09/02/oswego-county-board-cooperative-educational-services-boces-separation-paymentsPayroll Forms
… fillable and Excel version forms. AC 873 – Extra Service Payroll Voucher ( Fillable PDF ) AC 934-P – Next of Kin Affidavit for Bureau of State Payroll Services ( Fillable PDF ) ( PDF ) AC 1394 – …
https://www.osc.ny.gov/state-agencies/payroll/formsCattaraugus County - Onoville Marina and Probation Department (2018M-32)
… accurately record the number of tickets sold and may not have collected and reported the correct amount of … offenders and locate crime victims to whom restitution is owed. Key Recommendations Maintain copies of tickets or … evidence documenting receipt (e.g., pressnumbered tickets) is available and retained. Take further action to enforce …
https://www.osc.ny.gov/local-government/audits/county/2018/09/07/cattaraugus-county-onoville-marina-and-probation-department-2018m-32Lisbon Central School District – Medicaid Reimbursements (2022M-180)
… (District) claimed all Medicaid reimbursements to which it was entitled. Key Findings District officials did not … did not receive about $20,000 for reimbursements to which it was likely entitled. Although the District provided …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/lisbon-central-school-district-medicaid-reimbursements-2022m-180Commack Union Free School District - Information Technology Assets Inventory (2020M-15)
… properly monitored and safeguarded information technology (IT) assets. Key Findings At the time of our initial visits to … District buildings, we were unable to locate 146 of 475 IT assets tested (31 percent). It took between 11 and 55 days …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/08/commack-union-free-school-district-information-technology-assetsState Agencies Bulletin No. 1055
… a bond prior to OSC’s termination of Deduction Code 101 on November 18, 2010 Effective Date(s) Paychecks dated … (Administration) Background As previously announced in Payroll Bulletin Number 1015 , the U.S. Department of the … OSC Actions OSC will process the bond deduction refunds in the Institution paychecks dated 03/10/11 and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1055-refunds-deduction-code-101-bondsSaranac Central School District - School District Website (S9-19-30)
… of transparency. Information that was posted was limited in comprehensiveness. This prevents taxpayers and other … a multiyear financial plan and detailed CAPs are on the website. District officials generally disagreed with … includes our comments on issues District officials raised in their response. … Determine whether the Saranac Central …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/saranac-central-school-district-school-district-website-s9-19-30Central Square Central School District - School District Website (S9-19-29)
… financial information was not posted, causing a lack of transparency. Information that was posted was limited in … Officials did not post the: Final annual budget and Office of the State Comptroller (OSC) audit report and corrective …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/central-square-central-school-district-school-district-website-s9-19-29Belfast Central School District – Reserve Funds (2021M-135)
… reserve fund policy. Develop a plan to use the funds in the debt reserve as required. Review all reserve balances … to take corrective action. Appendix B includes our comment on an issue raised in the District’s response. … Determine whether the Belfast …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/belfast-central-school-district-reserve-funds-2021m-135IX.7.J Final Reports – IX. Federal Grants
… federal award records before the final report is prepared and filed with the federal awarding agency. At any time prior … Bureau of State Accounting Operations at FederalGrants@osc.ny.gov . This will prevent agencies from processing any … BSAO Federal Payment Management Team at FederalGrants@osc.ny.gov . Guide to Financial Operations REV. 02/01/2022 … Most …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7j-final-reportsVillage of Maybrook – Financial Condition (2020M-54)
… process. The Village’s overall fund balance decreased by $642,000 (63 percent) from 2014-15 to 2018-19. The general …
https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-maybrook-financial-condition-2020m-54Town of Duanesburg – Financial Records and Reports (2020M-116)
… maintained complete, accurate and up-to-date accounting records and reports. Key Findings The Supervisor did not ensure that the Town’s accounting records and reports were complete, accurate, up-to-date or timely. The Town’s accounting records were not reliable. $590,880 in revenue and $55,182 in …
https://www.osc.ny.gov/local-government/audits/town/2021/02/05/town-duanesburg-financial-records-and-reports-2020m-116SCAM ALERT
… to Retirement Online , aimed to trick users and capture login credentials. First and foremost, we assure you your …
https://www.osc.ny.gov/retirement/scam-alertControls Over Cash Advance Accounts
… 1, 2011 to June 12, 2014. Background Under Section 115 of the State Finance Law, cash advances are issued to State … from the State Treasury to a local bank account for use by the agency. SED was authorized to have 3 advance accounts with a total value of $300,000 as of March 31, 2012. Key Findings SED no longer …
https://www.osc.ny.gov/state-agencies/audits/2014/09/08/controls-over-cash-advance-accountsMiller Place Fire District – Credit Cards (2024M-58)
… did not have sufficient supporting documentation attached to the claim but were approved for payment by the Board. … orders contain sufficient detail and are approved prior to purchases being made. Ensure all claims are subject to an independent audit so Commissioners are not responsible …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/13/miller-place-fire-district-credit-cards-2024m-58Qualified Personal Service Contracts (QPSC) Listing
… personnel; and The agency can reasonably anticipate it will incur costs for the personal service component of $1 …
https://www.osc.ny.gov/procurement/qualified-personal-service-contracts-qpsc-listingHampton Bays Union Free School District - Claims Processing (2018M-68)
… purchase orders. The purchasing agent approved 34 percent of the purchases tested, or 74 invoices for $19,845, after … ordered. Key Recommendations Enforce the District’s policy of not allowing confirming purchase orders. Develop … procedures and/or a policy governing employees’ use of the District’s Amazon Prime (Amazon) account. District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/hampton-bays-union-free-school-district-claims-processing-2018m-68