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Brewster Central School District - Professional Services (2019M-235)
… whether the District procured professional services in accordance with Board policies and applicable statutory … not seek competition for professional services from three of the 10 professional service providers reviewed. These … professional service providers to determine the need for new requests for proposals (RFPs). District officials …
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)
… officials properly established, monitored and accounted for the capital improvement project. Audit Results Established the capital project budget for the eight school buildings and transportation facility improvement project. Monitored and accounted for the capital project, and ensured that work completed was …
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)
… 30 days and post correcting journal entries each month. District officials agreed with our recommendations and have …
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)
Determine whether Fairport Central School District District officials accurately paid employees and properly calculated employees leave accruals
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)
… has produced operating surpluses negating the use of appropriated fund balance. Certain reserve balances were … plans. Key Recommendations Discontinue the practice of appropriating fund balance that is not needed or used to …
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
… services to children with disabilities between the ages of three and five years. Pursuant to the State Education Law, … to ECEC’s reimbursement rates. Remind ECEC officials of the pertinent SED guidelines that relate to the … with SED’s requirements. Other Related Audits/Reports of Interest State Education Department: The Norman Howard …
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
… SFS, Business Units must first request a single payment vendor ID from the Office of the State Comptroller’s Vendor Management Unit. Please refer to Chapter X, Section 5.B - …
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 procured. The SFS is configured to use UNSPSC (United Nations Standard Products and Services … in the Purchasing module. All Category Codes are mapped to the appropriate Account Code. The Account Code will …
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
… Offset functionality is available for employee use in the Travel and Expense Module in SFS XIII.2.B Expense Report … Offset functionality is available for employee use in the Travel and Expense Module in SFS XIII.4.A Employee Travel … by an Employee - Using a Due to State Offset OSC Travel Manual … GFO Updates Employee Expense Reimbursements …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/11-gfo-updates-employee-expense-reimbursementsMain-Transit Fire Department – Credit Cards (2024M-77)
… $216,961 that we examined, purchases totaling $70,042 were not adequately supported, and $62,903 in discretionary … voucher packets had adequate supporting documentation to confirm the expenses were appropriate. As a result, 273 … that was appropriate. As a result, 353 purchases may not have been for proper Department purposes. For example, two …
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
… . Mail to: Office of the State Comptroller Office of Unclaimed Funds 110 State Street Albany, New York 12236 When you get … 2015. If you don't cash your check, it will be reported as unclaimed funds and you'll have to file a new claim. …
https://www.osc.ny.gov/unclaimed-funds/claimants/claims-individualsLifeline Center for Child Development, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Lifeline Center … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented …
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
… to children with disabilities who are between the ages of 3 and 5 years. During the 2014-15 school year, Omni served … special education program (Evaluations) and a Department of Health Early Intervention program. However, payments for … and hearing aid services. The New York City Department of Education refers students to Omni and pays for its …
https://www.osc.ny.gov/state-agencies/audits/2021/10/20/omni-childhood-center-inc-compliance-reimbursable-cost-manualComptroller DiNapoli Statement on January State Cash Report
… final January revenue numbers for the state released by my office today confirm the substantial shortfall the …
https://www.osc.ny.gov/press/releases/2019/02/comptroller-dinapoli-statement-january-state-cash-reportPoland Central School District - Claims Audit Process (2018M-214)
… Audit Objective Determine whether claims were supported by adequate documentation, for appropriate purposes and … audited and approved before payment. District officials made 36 debit card purchases totaling about $8,000 during the audit period that were not audited or approved by the claims auditor. Key Recommendations Discontinue the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/poland-central-school-district-claims-audit-process-2018m-214Brighter Choice Charter School for Boys - Payroll (2018M-139)
… Audit Objective Determine whether internal controls were in place to ensure that employee compensation was accurate, supported … periods during the audit period. 1 We reviewed the gross pay calculations of these employees to determine whether …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/10/12/brighter-choice-charter-school-boys-payroll-2018m-139Becoming Eligible for a Benefit – Regional State Park Police Plan
… 1 Tier 1, 2, 3 and 5 members who are off public payroll may collected a vested retirement benefit at age 55. Tier 6 members who are off public payroll may collect a vested retirement benefit at age 63. …
https://www.osc.ny.gov/retirement/publications/1867/becoming-eligible-benefit