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XI.4.D Indirect Cost Allocations – XI. Procurement and Contract Management
… costs are costs for activities that benefit more than one program or objective and, therefore, cannot be identified … will reimburse grant contractors for the State's share of properly allocated indirect costs. Some common methods of … and not of the same nature as those charged as a direct cost to the contract. The method used to allocate indirect …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4d-indirect-cost-allocationsWashington County – Procurement (2017M-224)
… County did not competitively bid six purchases and public works contracts totaling $272,115. The County did not obtain … are adhered to when purchasing goods or entering public works contracts. Ensure that County officials and employees …
https://www.osc.ny.gov/local-government/audits/county/2018/02/02/washington-county-procurement-2017m-224Pearl River Fire District – Purchasing (2016M-407)
… were unable to provide evidence that they obtained quotes for eight of the 27 purchases we reviewed. District … the purchasing policy by obtaining the required written quotes for purchases not subject to competitive bidding. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/03/pearl-river-fire-district-purchasing-2016m-407Accounts Payable Advisory No. 43
… Subject : GFO Updates – Supplier, Prompt Payment Interest and more Update : The below … Interest Updated due to reordering of X.5.I … GFO Updates Supplier Prompt Payment Interest and more …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/43-gfo-updates-supplier-prompt-payment-interest-and-moreWest Seneca Fire District #1 – Purchasing (2017M-272)
… to determine whether District officials obtained required quotes for the purchase of goods and services for the period … Key Finding District officials did not obtain and retain quotes for 10 purchases totaling $64,000 as required by their … documentation and evidence that the required number of quotes were obtained as required by the procurement policy. … …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/west-seneca-fire-district-1-purchasing-2017m-272Johnsonville Fire District – Claims Processing (2017M-190)
… totaled $216,953. Key Finding The Board did not approve 80 claims totaling $101,707 and did not subsequently approve …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/01/05/johnsonville-fire-district-claims-processing-2017m-190Port Washington Fire Department – Budgeting (2015M-209)
… to determine whether the Board adopted reasonable budgets for the period January 1, 2012 through June 30, 2015. … Washington Fire Department is located in Nassau County and contracts with the Town of North Hempstead and the … governed by a five-member Board of Directors. Expenditures for 2014 totaled approximately $3.9 million. Key Finding The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/23/port-washington-fire-department-budgeting-2015m-209State Agencies Bulletin No. 2003
… of the NBEN744 report has been renamed: Employee Report of Child Support, Bankruptcy, Creditor Garnishments and Federal … Levies and will list employees who have a new or amended Child Support or Chapter 13 Bankruptcy order, a new Creditor …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2003-update-garnishment-notification-reportsEast Meadow Public Library – Claims Auditing (2017M-275)
… Purpose of Audit The purpose of our audit was to determine … July 1, 2016 through June 30, 2017. Background The East Meadow Public Library is located in the Town of Hempstead in … 2016-17 budgeted appropriations totaled approximately $7.4 million. Key Findings The Board did not audit individual …
https://www.osc.ny.gov/local-government/audits/library/2018/03/09/east-meadow-public-library-claims-auditing-2017m-275Saratoga Youth Recreation – Financial Activities (2016M-258)
… Purpose of Audit The purpose of our audit was to determine whether controls were adequate to ensure that the Program’s financial activity was properly recorded and …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/10/28/saratoga-youth-recreation-financial-activities-2016m-258Valley Stream Central High School District – Payroll (2016M-19)
… Purpose of Audit The purpose of our audit was to review the District’s payroll … 1, 2014 through September 28, 2015. Background The Valley Stream Central High School District is located in the Town of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/valley-stream-central-high-school-district-payroll-2016m-19Little Falls City School District – Leave Accruals (2016M-64)
… July 1, 2014 through December 31, 2015. Background The Little Falls City School District is located in the City of Little Falls and portions of the Towns of Danube, Fairfield, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/little-falls-city-school-district-leave-accruals-2016m-64Special Disability Benefits – Special 20- and 25-Year Plans
… fluids that may have involved the transmission of this disease), tuberculosis or hepatitis after contact with … public. Firefighters who are permanently disabled by heart disease or lung disease, but who passed a physical examination upon entry to …
https://www.osc.ny.gov/retirement/publications/1517/special-disability-benefitsRockville Centre Housing Authority – Claims Auditing and Cash Receipts (2017M-57)
… Purpose of Audit The purpose of our audit was to examine the Authority’s claims auditing and cash receipts processes for the period October 1, 2015 … low-rent housing for qualified individuals, is governed by a six-member Board of Commissioners. Operating expenditures …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/06/30/rockville-centre-housing-authority-claims-auditing-and-cash-receiptsLaGrange Fire District – Board Oversight (2014M-127)
… of Audit The purpose of our audit was to examine the District’s financial condition for the period January 1, 2012 through December 13, 2013. … District is a district corporation of the State, distinct and separate from the Town of LaGrange and the County of …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/14/lagrange-fire-district-board-oversight-2014m-127Islip Terrace Fire District – Claims Audit and Payroll (2015M-49)
… January 1, 2013 through May 31, 2014. Background The Islip Terrace Fire District is a district corporation of the State, … to complete a time reporting record or time sheet. … Islip Terrace Fire District Claims Audit and Payroll 2015M49 …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/29/islip-terrace-fire-district-claims-audit-and-payroll-2015m-49Fare Collection
… are offered: commutation (unlimited weekly and monthly travel within the specified zones shown on the ticket) and … to $29.25. Tickets can be purchased prior to boarding or, for an additional surcharge of up to $6.50, on board the … Regulations, riders must present a valid LIRR ticket or pass, or pay the applicable fare. Train Service Personnel …
https://www.osc.ny.gov/state-agencies/audits/2019/11/19/fare-collectionXVI.4.B Tax Revenues – XVI. Financial Reporting
… Transactions ) Process and Document Preparation: Tax revenues are classified as a derived tax revenue … personal income tax (PIT) are described below: Employee Withholding Payments - Monies withheld from employees by … These taxes are classified in the same manner as withholding taxes. Collections - Monies remitted by …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4b-tax-revenuesSolvay Union Free School District – Payroll (2017M-257)
… Purpose of Audit The purpose of our audit was to determine whether District officials ensured the accuracy of compensation paid and benefits provided to …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/solvay-union-free-school-district-payroll-2017m-257Fonda-Fultonville Central School District – Payroll (2015M-118)
… Purpose of Audit The purpose of our audit was to examine the District’s payroll process …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/fonda-fultonville-central-school-district-payroll-2015m-118