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XV.6.B Negative Payroll Balances – XV. End of Year
… as soon as possible. Note: An analysis and the correction of currently charged payroll pools may be necessary by your …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv6b-negative-payroll-balancesNorthern Adirondack Central School District – Leave Accruals (2020M-50)
… employee leave records. Key Findings Employees are allowed to earn vacation leave accruals that exceed the amount … leave accruals. Key Recommendations Ensure employees do not use leave time they are not entitled to. Update accrual balances to reflect Board-approved …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/25/northern-adirondack-central-school-district-leave-accruals-2020m-50Medina Central School District - Reserve Funds (2019M-165)
… Findings District officials have not performed an analysis of the reserves, as the District’s reserve policy requires. … minutes, District officials have developed a plan to use $5.4 million from four general fund reserves for a purpose for …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-reserve-funds-2019m-165South Jefferson Central School District – Payroll (2024M-31)
Determine whether South Jefferson Central School District District officials accurately paid employees salaries and wages
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/south-jefferson-central-school-district-payroll-2024m-31IX.12.M Journal Vouchers – IX. Federal Grants
… are used to: Reimburse service-providing state agencies for goods or services rendered to, or on behalf of the first state agency; or Reimburse a second state agency for state funds the second state agency disbursed for program … to properly allocate state voucher payments between state and federal funds. In very rare cases, it may be necessary to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12m-journal-vouchersNewcomb Central School District - Claims Audit (2023M-159)
… We reviewed 90 claims totaling $1.3 million and determined the Board of Education (Board) did not ensure 60 claims … Key Recommendation Comply with Education Law, ensuring all claims are audited and approved prior to payment. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/29/newcomb-central-school-district-claims-audit-2023m-159Schodack Central School District - Extra-Classroom Activities (2019M-85)
… and collections and disbursements were properly accounted for. Key Findings The faculty auditor does not review ECA … treasurer receives adequate supporting documentation in a timely manner for all ECA fund collections that are remitted for deposit. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/schodack-central-school-district-extra-classroom-activities-2019m-85Comptroller DiNapoli Announces Joint Effort With Ulster, Orange County District Attorneys to Combat COVID-19 Scams
… New York State Comptroller Thomas P. DiNapoli, Orange County District Attorney David M. Hoovler and Ulster County District Attorney … from COVID-19 related internet scams. “Taking advantage of a pandemic to commit fraud is reprehensible,” said State …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-announces-joint-effort-ulster-orange-county-district-attorneys-combat-covid-19State Agencies Bulletin No. 1255
… responsibility regarding Tier 6 contribution rates for the New York State Teachers Retirement System. Affected Employees … March 16, 2012, the Governor signed legislation creating a new Tier 6 that applies to employees joining a retirement system after March 31, 2012. The New York State Teachers Retirement System operates on a July …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1255-new-york-state-teachers-retirement-system-nystrs-tier-6-contributionSUNY Bulletin No. SU-242
… provide instructions for processing Discretionary Lump Sum Payments. Affected Employees Active employees in Bargaining … receive Discretionary Lump Sum Payments. Effective Date(s) Payments for the Fall semester may be made beginning in … the Fall and Spring semesters are due a lump sum payment of $410.66. Employees employed for the Fall or Spring …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-242-suny-discretionary-lump-sum-payments-dlp-and-dls-fall-2016State Agencies Bulletin No. 138
… Name, Address 1, Address 2, City, State, Zip and the name of the panel which has missing information. Records will be … on Address Line 2 will only print if any other part of the address is determined invalid. Address Line 2 is not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/138-employee-addresses-and-new-reveal-report-employee-address-reportDo We have Your Money? Nearly $200 Million Returned to New York State Residents This Year
… search for lost and forgotten money, also known as unclaimed funds. DiNapoli oversees 31 million unclaimed funds accounts …
https://www.osc.ny.gov/press/releases/2015/06/do-we-have-your-money-nearly-200-million-returned-new-york-state-residents-yearMount Sinai Union Free School District - Financial Condition Management (2018M-34)
… - pdf] Audit Objective Determine whether the Board and District officials effectively managed general fund balance. … they will take corrective action. … Mount Sinai Union Free School District Financial Condition Management 2018M34 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/mount-sinai-union-free-school-district-financial-condition-managementBaldwin Fire District - Credit Card and Travel Expenditures (2018M-27)
… card charges are adequately supported and necessary. Seek reimbursement for all unnecessary meal expenditures and all …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/08/baldwin-fire-district-credit-card-and-travel-expenditures-2018m-27XIX.1.B PCIP SFS Federal Security Roles – XIX. Project Costing (PCIP)
… access to the basic elements needed to create a project in an ‘Open’ status, maintain projects and the relationship with customer contracts. This user will be able to create a project in an ‘Open’ … needed to create a federal grant customer contract for OSC’s approval None Guide to Financial Operations REV. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1b-pcip-sfs-federal-security-rolesNew Paltz Central School District – Payroll (2021M-45)
… The District has not performed a payroll audit or payout test (e.g., requiring employees to pick up their payroll statements in person). Key Recommendations Segregate payroll duties or … action. Appendix B includes our comments on issues raised in the District’s response. … Determine whether New Paltz …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/06/new-paltz-central-school-district-payroll-2021m-45Granville Central School District – Medicaid Reimbursements (2021M-90)
… would have realized revenues totaling $9,011, from 50 percent reimbursement of eligible costs. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/27/granville-central-school-district-medicaid-reimbursements-2021m-90Broadalbin-Perth Central School District – Cash Management (2020M-65)
… did not formally solicit interest rate quotes or prepare cash flow forecasts to estimate the amount of funds available … legal limits, to maximize interest earnings. Prepare cash flow forecasts that estimate funds available each month …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/09/broadalbin-perth-central-school-district-cash-management-2020m-65Breesport Volunteer Fire Company, Inc. - Financial Activities (2019M-117)
… adequate records and reports and cash was not safeguarded. The Treasurer paid bills without prior review and approval from the Company. The Directors did not submit an annual report on … bills after Company approval. The Directors should file all necessary reports as required by applicable laws and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/16/breesport-volunteer-fire-company-inc-financial-activitiesRotterdam-Mohonasen Central School District - Cafeteria Operations (2019M-114)
… did not account for health insurance benefits provided to cafeteria employees in the cafeteria fund. No one at the District calculated the cost or revenue-per-meal equivalent (ME). Although District officials selected their cafeteria …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/rotterdam-mohonasen-central-school-district-cafeteria-operations-2019m