Search
South Colonie Central School District - Allocation of Personnel Costs (2020M-10)
… Audit Results We reviewed the salary and benefit payments for the 14 District employees in the teacher center tracing … substitute lists and the District’s policy. Except for minor discrepancies, which we discussed with District … center costs. We reviewed the salary and benefit payments for the eight individuals working in the Pre-K program by …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/03/south-colonie-central-school-district-allocation-personnel-costs-2020m-10Town of Moriah - Leave Accruals (2019M-168)
… maintained. As a result, six employees were paid for 110.5 hours of leave time to which they were not …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-moriah-leave-accruals-2019m-168Berkshire Fire District - District Operations (2020M-40)
… officials used a competitive process to procure goods and services. Determine whether District officials … office. Key Recommendations Comply with District policies and applicable statutes requiring competition when procuring goods and services, and maintain a record of quotes obtained for …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/06/12/berkshire-fire-district-district-operations-2020m-40East Quogue Union Free School District - Claims Auditing (2019M-78)
… to ensure it is accurate and properly supported, and in compliance with required statutes and policies. … Periodically report to the Board any deficiencies noted in the claims process. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/east-quogue-union-free-school-district-claims-auditing-2019m-78Averill Park Central School District - Payroll (2018M-255)
… Prior to our audit, the Superintendent was not using payroll change reports as part of the payroll certification process. Key Recommendations Certify … deposits, and document his review date. Continue to use payroll change reports. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/15/averill-park-central-school-district-payroll-2018m-255Schoharie Central School District - School Lunch Operations (2019M-19)
… whether District officials properly managed school lunch operations. Key Findings Over the last three years, the school lunch fund incurred operating deficits totaling over $151,500 … whether District officials properly managed school lunch operations …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/19/schoharie-central-school-district-school-lunch-operations-2019m-19Jefferson-Lewis-Hamilton-Herkimer-Oneida Board of Cooperative Educational Services – Separation Payments (2016M-304)
… Purpose of Audit The purpose of our audit was to examine BOCES’ calculation of employee …
https://www.osc.ny.gov/local-government/audits/boces/2016/10/28/jefferson-lewis-hamilton-herkimer-oneida-board-cooperative-educational-servicesElmira Heights Central School District - Nonresident Tuition (2019M-120)
… tuition accurately and timely, they did not timely bill for nonresident students placed in the District. Key … specifying the timely submission of attendance dates for nonresident students placed at the District to the School …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/elmira-heights-central-school-district-nonresident-tuition-2019m-120State Agencies Bulletin No. 1858
… uncashed as of March 26, 2021 will be stopped and the funds will be remitted to the NYS Office of Unclaimed Funds (OUF) in April of 2021. Effective Dates … to the OUF in April of 2021. Employees can visit the Unclaimed Funds - Search for Lost Money website to search for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1858-outreach-escheatment-2019-uncashed-payroll-checksVendor File Advisory No. 13
… Registering a disregarded entity in the Statewide Vendor File. Guidance: Effective immediately, agencies should …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/13-disregarded-entity-vendor-registrationState Comptroller DiNapoli Releases Municipal Audits
… his office completed audits of Village of Painted Post , Town of Schaghticoke and City of Yonkers . "In today’s … spent appropriately and effectively." Village of Painted Post – Board Oversight (Steuben County) The board did not … his office completed audits of Village of Painted Post Town of Schaghticoke and City of Yonkers …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-municipal-auditsTravel Advisory No. 9
… Subject : Taxability of Transportation Expenses Reference : Guide to Financial Operations, Section … Service’s position on the taxability of transportation expenses. … Taxability of Transportation Expenses …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/9-taxability-transportation-expensesState Agencies Bulletin No. 899
… Performance Advances and Longevity Payments for Graded and NS Equated to Grade Employees Designated Management …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/899-april-2009-performance-advances-and-longevity-payments-graded-and-nsState Agencies Bulletin No. 898
… OSC will issue further clarification on the future salary treatment of M/C employees, as more information becomes …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/898-april-1-2009-salary-and-longevity-increases-employees-designatedOrdinary Death Benefit – New Career Plan
… accident. The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently … of absence (with or without pay); While you are receiving Workers’ Compensation or other employer-funded benefits, for … on an authorized medical leave of absence, or receiving Workers’ Compensation or other employer-funded benefits, …
https://www.osc.ny.gov/retirement/publications/1515/ordinary-death-benefitAdditional Service Credit for Unused, Unpaid Sick Leave – Special 20- and 25-Year Plans
… Retirement and Social Security Law (RSSL). To be eligible for this benefit, you must retire directly from public … and you’re two months short, your sick leave credit can’t make up the difference. Qualify for a better retirement … credit, but you only have 19½, your sick leave credit can’t be used to reach the 20-year calculation. Increase your …
https://www.osc.ny.gov/retirement/publications/1517/additional-service-credit-unused-unpaid-sick-leaveOrdinary Death Benefit – Police and Fire Plan
… Your beneficiary may be entitled to an ordinary death benefit if your death is not … at least one year of service since last joining the Retirement System and your death occurs: While you are on the … extended for an additional two years) following the last date you were paid on the payroll, provided your employment …
https://www.osc.ny.gov/retirement/publications/1512/ordinary-death-benefitCity of New Rochelle - Elevator Inspections (2018M-62)
… action. Appendix B includes our comments on issues raised in the City’s response letter. …
https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-new-rochelle-elevator-inspections-2018m-62IV.4.E Grants and Public Assistance – IV. Accounting Codes - Uses and Descriptions
… (or on behalf of) individuals, annuities {Blind Veterans, Gold Star}, and unemployment benefits. The account code …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4e-grants-and-public-assistanceRoslyn Union Free School District – Information Technology Equipment Inventory Records (2024M-91)
… sufficiently detailed, up-to-date inventory records. The IT inventory list included at least 400 active IT devices … The fixed asset report did not contain serial numbers for 435 devices; complete descriptions, including … District officials disagreed with certain aspects of our findings and recommendations but indicated they have …
https://www.osc.ny.gov/local-government/audits/school-district/2025/02/21/roslyn-union-free-school-district-information-technology-equipment