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The Arc Erie County New York – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by The Arc Erie … of age. SED sets the special education rates based on financial information, including costs, reported by Arc Erie … in non-reimbursable costs, including $1,715 in promotional items, $1,707 in food for staff, $955 in undocumented …
https://www.osc.ny.gov/state-agencies/audits/2022/12/06/arc-erie-county-new-york-compliance-reimbursable-cost-manualState Agencies Bulletin No. 1052
… the Statewide Financial System go to http://www.sfs.ny.gov/ . OSC Actions OSC has established an alternate employee identifier in PayServ that is not equal to … number for future use by SFS. The field name is SFS Alternate ID and the path to locate it is Workforce …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1052-alternate-employee-identifierDiNapoli Announces Lowered Fees for New York State's 529 College Savings Direct Plan
… the state pay for college this year,” said DiNapoli. “The latest reduction to the Direct Plan’s management fees means … the largest direct sold 529 plan in the United States. The latest reduction, from 0.17 percent to 0.16 percent, follows …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-announces-lowered-fees-new-york-states-529-college-savings-direct-planVI.5 Project Budgets – VI. Budgets
… Project Child Budget Project Parent Budget Project Costing Business Unit (PCBU) –Agency Specific PCBU – New with PCIP General Ledger Business Unit (GLBU) Department … allocate amounts to one or many Child budgets to support greater control and detail, both within and across agencies. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi5-project-budgetsOnondaga Central School District - Financial Condition Management and Fuel Records (2018M-181)
… for appropriations. Ensure fuel inventory reconciliations are properly documented and reviewed. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/onondaga-central-school-district-financial-condition-management-and-fuelContract Advisory No. 6
… ” to determine what specific steps to take. In ALL cases, ensure that a Vendor ID exists for the correct vendor, …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/6-correcting-vendor-id-contractTier Status – Article 14 Benefits
… When you join the Retirement System, you are assigned to a tier … benefit for your employee group; or Are employed by the City of Yonkers or the State Police. There are four tiers … retirement plan election. There is no Tier 4 in the New York State and Local Police and Fire Retirement System. … …
https://www.osc.ny.gov/retirement/publications/1644/tier-statusMinisink Valley Central School District – Medicaid Reimbursements (2022M-80)
… would have realized revenues totaling $93,966 (50 percent of the Medicaid reimbursements). Between July 1, 2020 and … However, officials did not provide the vendor with all of the documentation needed for the vendor to properly file …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/minisink-valley-central-school-district-medicaid-reimbursements-2022m-80Little Flower Union Free School District – Fixed Assets (2022M-78)
… and the lack of regular inventory checks contributed to: 231 assets that cost $48,700 were not in the District’s … or being followed, and there were no procedures to ensure asset tags were affixed to assets. Key Recommendations Establish adequate controls to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/little-flower-union-free-school-district-fixed-assets-2022m-78Otselic Valley Central School District – Procurement (2022M-58)
… Valley Central School District (District) officials used a competitive process to procure goods and services not … a transportation efficiency study ($32,500), purchases of ice melt ($10,845) and information technology equipment … goods and services to State contracts and contracts bid by other governments. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/otselic-valley-central-school-district-procurement-2022m-58Loan Payroll Deductions – Enhanced Reporting
… Credit Purchase (SCP) Deduction page in Retirement Online, which will list the amount to be deducted from the … Please use the new amount beginning on the next available payroll cycle so members can avoid underpayment — eliminating …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/loan-payroll-deductionsIslip Fire District – Disbursements (2020M-9)
… Determine whether disbursements were made in compliance with New York State General Municipal Law and the District’s … and general credit card charges are sufficiently supported with itemized receipts before audit and approval for payment. … that conference and travel expenditures are in compliance with the District’s travel policy. Ensure officials follow …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-disbursements-2020m-9Mount Pleasant Cottage Union Free School District – Procurement (2020M-86)
… District (District) officials used a competitive process to procure goods and services and whether purchases were for … District officials did not use a competitive process to procure goods and services. The District: Paid a vendor … documentation justifying this was a valid exception to competitive bidding. Did not issue requests for proposals …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/mount-pleasant-cottage-union-free-school-district-procurement-2020m-86Archived Publications
… Documents linked below relate to the original Fiscal Stress Monitoring System (FSMS). FSMS was updated in November 2017. Access to these materials is being maintained for historical … District Fiscal Stress Results: School Years 2012-13 to 2014-15 - 1/28/2016 Three Years of the Fiscal Stress …
https://www.osc.ny.gov/local-government/fiscal-monitoring/archived-publicationsShelter Island Union Free School District - Fund Balance (2020M-23)
… prepared or implemented corrective action plans (CAPs) to previous audits. Key Recommendations Reduce surplus … the employee benefit accrued liability reserve. Create CAPs in response to external audit reports that indicate who …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/24/shelter-island-union-free-school-district-fund-balance-2020m-23Islip Fire District – Financial Condition (2020M-25)
… the audit period. Did not properly plan for the funding of and spending from reserves. In addition, the Board … Adopt a fund balance policy that addresses the level of fund balance to be maintained in the operating fund. In …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/islip-fire-district-financial-condition-2020m-25Greenville Fire District - Fixed Assets (2019M-223)
… have been sold or traded in to help offset the cost of new equipment purchases totaling $124,880. Twenty pieces of …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/02/28/greenville-fire-district-fixed-assets-2019m-223Brighton Central School District – Procurement (2022M-205)
… statutory requirements and good business practices. Of the nine CIP contracts totaling $4.4 million awarded to … awarded two contracts, totaling $2.8 million. Instead of competitively bidding these contracts, officials used … best interest. Key Recommendation Document the analysis when using exceptions to competitive bidding to help ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/brighton-central-school-district-procurement-2022m-205Elmsford Union Free School District – IT Asset Management (S9-22-9)
… technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not … to confirm they were inventoried. We found 16 percent of the sampled assets were not properly accounted for. Specifically: Seven IT assets with combined costs of …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/elmsford-union-free-school-district-it-asset-management-s9-22-9Lynbrook Union Free School District – Purchasing (2022M-17)
… were a prudent and economical use of taxpayer money, and in the District’s best interest. For example, the purchasing agent: Approved …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/lynbrook-union-free-school-district-purchasing-2022m-17