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Village of Monticello – Budget Review (B4-14-15)
… review was to determine whether the significant revenue and expenditure projections in the Village of Monticello’s … the sanitation fund, over $1.7 million for the water fund and almost $1.7 million for sewer fund. Key Findings Based on … for certain matters, we found that the significant revenue and expenditure projections in the tentative budget are …
https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-monticello-budget-review-b4-14-15U-Crest Fire District #4 – Travel Expenditures (2017M-35)
… #4 is a district corporation of the State, distinct and separate from the Town of Cheektowaga in Erie County. The … establishing a per diem rate of $100 to cover meals and incidental travel expenditures, which exceeds the per … travel policy. Ensure reimbursements for meals and hotels are no greater than the GSA rates. Plan conference …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/26/u-crest-fire-district-4-travel-expenditures-2017m-35Town of Worth – Financial Operations (2014M-323)
… The Town of Worth is located in Jefferson County and had a population of 231 as of the 2010 Census. The Town … interest. Key Recommendations Maintain accurate, complete and up-to-date accounting records. Pay only those claims that have been audited and approved for payment by the Board, except where allowed …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-worth-financial-operations-2014m-323Copiague Union Free School District – Check Signing (2015M-181)
… checks using a flash drive that contains the Treasurer’s and District Clerk’s signatures, neither of whom was present … all checks in compliance with Education Law. The Treasurer and any other official whose signature is required should maintain custody of their signature flash drives and supervise their use. … Copiague Union Free School …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/copiague-union-free-school-district-check-signing-2015m-181Barker Central School District – Purchasing (2016M-208)
… policy does not contain formal guidance for acquiring and documenting price quotes for purchases below the … policy to indicate when competitive quotes are required and describe the documentation that should be attached to … the claims auditor can conduct an adequate audit of claims and ensure that District officials are complying with the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/barker-central-school-district-purchasing-2016m-208Delaware Academy Central School District at Delhi – Fund Balances (2016M-36)
… Towns of Andes, Bovina, Delhi, Franklin, Hamden, Kortright and Meredith, Delaware County. The District, which operates … Adopt a reserve fund plan, review all reserve balances and transfer excess funds to unrestricted fund balance, where … available debt service funds to pay debt service principal and interest. … Delaware Academy Central School District at …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/delaware-academy-central-school-district-delhi-fund-balances-2016m-36Franklinville Central School District – Financial Management (2017M-49)
… of Farmersville, Franklinville, Humphrey, Ischua, Lyndon and Machias in Cattaraugus County. The District, which is … portion was actually used to finance operations. The Board and District officials have allowed unrestricted fund balance … written policy or plan for establishing, funding and using reserve funds. … Franklinville Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/franklinville-central-school-district-financial-management-2017m-49East Moriches Union Free School District -- Budget Review (B17-7-4)
… Local Finance Law Section 10.10 requires municipalities and school districts that have been authorized to issue … the local government is authorized to issue obligations and for each subsequent fiscal year during which the deficit … year. Key Finding We found that the significant revenue and expenditure projections in the proposed budget are …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/05/east-moriches-union-free-school-district-budget-review-b17-7-4Island Park Union Free School District – Information Technology Asset Management (2016M-270)
… annual physical inventory counts, update inventory records and take appropriate action for missing equipment, and to immediately tag IT assets and record them in the inventory system. … Island Park Union …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/31/island-park-union-free-school-district-information-technology-assetBabylon Union Free School District – Medicaid Reimbursements (2022M-91)
… $442,841, for 18 Medicaid-eligible students. Examine and seek Medicaid reimbursements, totaling $93,774, for 25 … Medicaid-eligible. Establish Medicaid claim policies and procedures or ensure that sufficient documentation was … officials generally agreed with our recommendations and have indicated they planned to initiate corrective …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/13/babylon-union-free-school-district-medicaid-reimbursements-2022m-91Town of Smyrna – Claims Audit Process (2022M-161)
… them for payment. We reviewed 173 claims totaling $338,876 and found: Sixteen purchases totaling $58,502 were approved … audit. Key Recommendations Comply with competitive bidding and the Town’s procurement policy quote requirements. Pass a … services. Town officials agreed with our recommendations and indicated that they are taking corrective action. … To …
https://www.osc.ny.gov/local-government/audits/town/2023/01/06/town-smyrna-claims-audit-process-2022m-161State Agencies Bulletin No. 1804
… Services has announced that the 2020 premium rate and the maximum weekly employee contribution for coverage … starting with the Institution check of January 2, 2020 and the Administration check of January 8, 2020. Eligibility … regarding this bulletin should be directed to the Tax and Compliance Mailbox. … The purpose of this bulletin is to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1804-2020-new-york-state-paid-family-leave-program-rate-increaseAdditional Resources – Information Technology Governance
… National Institute of Standards and Technology https://www.nist.gov/ New York State Education … https://www.osc.ny.gov/ United States Cybersecurity and Infrastructure Security Agency https://www.cisa.gov/ The …
https://www.osc.ny.gov/local-government/publications/it-governance/additional-resourcesState Police Bulletin No. SP-120
… Affected Employees Troopers in Bargaining Unit 07 and Commissioned/Non-Commissioned Officers in Bargaining Unit … Unit 07 for all unit members at the Trainee 2 step and above. April 2010 Salary Schedule reflects the 4% … 2010 salary increases for Troopers in Bargaining Unit 07 and Commissioned/Non-Commissioned Officers in Bargaining Unit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-120-2010-salary-increase-state-police-employees-represented-policeSUNY Bulletin No. SU-258
… for the split payroll for fiscal year ending 2017-18 and the fiscal year beginning 2018-19, the PayServ chart of … reflect the 2018-19 budget references where appropriations and segregations have been created by the Bureau of State … 28990). OSC Actions OSC Payroll will begin June Lapsing and Fiscal Year End Rollover activities on June 21, 2018 for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-258-new-york-state-payroll-system-payserv-suny-fiscal-year-endState Agencies Bulletin No. 1195
… with the Over40 Comp Time II program negotiated with CSEA and PEF, employees are permitted in each year of the program … information. Effective Date(s) Institution Pay Period 16L and 17C, paychecks dated 11/29/12 Administration Pay Period 17L and 18C, paychecks dated 12/05/12 Eligibility Criteria Over …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1195-2012-csea-and-pef-over40-comp-time-ii-cash-outOpinion 96-18
… on the issues discussed in the opinion. VILLAGES -- Powers and Duties (advisory referendum on becoming a city) … neither authorized nor required by statute are improper and without effect and that municipal moneys may not be expended for such …
https://www.osc.ny.gov/legal-opinions/opinion-96-18XII.6.J Paying a Refund – XII. Expenditures
… SECTION OVERVIEW AND POLICIES This section informs Business Units how to … vouchers will be processed using single payment vouchers and single payment Vendor IDs beginning with “02”. A list of refund types and valid Vendor ID’s is included in Chapter X. Business …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6j-paying-refundImproper Payments of Medicare Buy-in Premiums for Ineligible Recipients (Follow-Up)
… Local Departments of Social Services determine eligibility and authorize and process enrollment in the Buy-in Program. In addition, … the period from January 1, 2015 through December 31, 2019 and associated Medicare Buy-in Program credits from January …
https://www.osc.ny.gov/state-agencies/audits/2023/04/12/improper-payments-medicare-buy-premiums-ineligible-recipients-followXII.10 Overview – XII. Expenditures
… circumstances related to expenditures, such as: Lapsing and year-end procedures for payment processing Business … vendor licenses, certifications, registrations, insurance and qualifications Monitoring moving services Reporting the …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii10-overview