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Cato-Meridian Central School District – Salaries, Wages and Leave Benefits (2021M-173)
… Audit Objective Determine whether Cato-Meridian Central School District (District) officials accurately paid … Determine whether CatoMeridian Central School District District officials accurately paid salaries …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/cato-meridian-central-school-district-salaries-wages-and-leave-benefitsII.3.C Budget Execution – II. New York State Financial Accounting
… chapter shall be available for payment until a certificate of approval has been issued by the director of the budget.” Budget certificates, which are represented by … be made available at the specific budgetary account code of expenditure (e.g., personal services, travel, contractual …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3c-budget-executionHampton Bays Union Free School District - Claims Processing (2018M-68)
… purchase orders. The purchasing agent approved 34 percent of the purchases tested, or 74 invoices for $19,845, after … ordered. Key Recommendations Enforce the District’s policy of not allowing confirming purchase orders. Develop … procedures and/or a policy governing employees’ use of the District’s Amazon Prime (Amazon) account. District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/hampton-bays-union-free-school-district-claims-processing-2018m-68State Authority Codes
… A State Authority Code is a five digit number that uniquely identifies a State authority. This code is assigned by OSC. Each State authority that will submit … it for this purpose. A list of State Authority Codes is provided. Codes have not yet been established for …
https://www.osc.ny.gov/public-authorities/state-authority-codesCUNY Bulletin No. CU-298
… The Uniform Allowance Payment for the titles listed above is pursuant to Section 9 of the Blue Collar Agreement and the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-298-june-2007-uniform-allowance-paymenteLearning Videos and Resources
… procedures. Check back often for new videos and links to resources. If there are additional topics that would be useful to you, submit those ideas to [email protected] . Reporting Time Deposit Accounts Video …
https://www.osc.ny.gov/unclaimed-funds/reporters/elearning-videos-and-resourcesComptroller DiNapoli Releases Municipal Audits
… taxes totaling nearly $1.4 million in 2017 and 2018 to the town supervisor or county treasurer each week, as … clerk fees within the required timeframe or remit them to the supervisor in a timely manner. Onondaga County … Agency officials did not have adequate controls in place to help ensure that all cash receipts were recorded and …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-municipal-audits-0Otsego County Soil and Water Conservation District – Board Oversight (2023M-117)
… landowners totaling $174,950 for six grants resulting in an inappropriate use of local taxpayer money. Made 49 … disbursements reviewed totaling $154,080). Paid $11,630 in unnecessary payments, including excess tree purchases, …
https://www.osc.ny.gov/local-government/audits/district/2024/03/29/otsego-county-soil-and-water-conservation-district-board-oversight-2023m-117William Floyd Union Free School District – Check Signing and Online Banking (2022M-192)
… Board of Education (Board) and District officials ensured check signings and online banking transactions were … the Board and District officials did not ensure check signings and banking transactions were secure. The … to affix her signature to checks without overseeing the check signing process; of the 364 checks reviewed, 353 checks …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/03/william-floyd-union-free-school-district-check-signing-and-online-bankingRomulus Central School District - Financial Condition Management and State Transportation Aid (2018M-136)
… $148,672, which could have been used to reduce real property taxes or for other purposes, was delayed. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/05/romulus-central-school-district-financial-condition-management-and-stateEdgemont Union Free School District – Information Technology (2024M-37)
… Disable 34 unneeded network user accounts that had last login dates ranging from July 29, 2021 to July 1, 2023. The …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/08/edgemont-union-free-school-district-information-technology-2024m-37XI.11.E Retainage – XI. Procurement and Contract Management
… - Paying Retainage . Since one of the prerequisites for closing a contract in the Statewide Financial System (SFS) is … order associated to the contract (see Section 12.D - Closing Contracts of this Chapter), agencies are encouraged …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11e-retainageRapids 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) lacked documentation to support the purchases, confirm whether the purchases were … policy (Policy) or bylaws, and the members did not perform a review of credit card purchases. The Treasurer did not …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/09/22/rapids-fire-company-credit-cards-2023m-86Justice Court Fund: Advisories
… and Fee Increase VTL §1809 (1) New Surcharge VTL §1809-e January [pdf] - 2008 Legislative Update and Reporting to the … - Certification, No Activity, Term of Suspension Fee 2005 October [pdf] - 2005 Legislative Update and Reporting to the Justice Court …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-advisoriesShenendehowa Central School District – Longevity Payments (2023M-165)
… Audit Objective Determine whether Shenendehowa Central School District (District) officials ensured longevity … Determine whether Shenendehowa Central School District District officials ensured longevity payments …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/shenendehowa-central-school-district-longevity-payments-2023m-165Hoosic Valley Central School District - Financial Management (2018M-238)
… actually be used to fund operations. Use surplus funds in a manner that benefits District taxpayers, such as funding … are necessary and reasonable and use excess amounts in accordance with applicable statutes and in a manner that benefits taxpayers. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/hoosic-valley-central-school-district-financial-management-2018m-238Iroquois Central School District - Financial Management (2018M-102)
… Appropriations were overestimated by an annual average of $2.3 million. As a result, appropriated fund balance, which annually averaged $1.8 million, was not needed to finance operations. The Board and District officials did …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/iroquois-central-school-district-financial-management-2018m-102CUNY Bulletin No. CU-390
… Campus Peace Officer Campus Public Safety Sergeant Staff Nurse Nurse Practitioner Effective Date(s) Paychecks dated December … least 522 hours from June 1 to November 30. $196.50 Staff Nurse and Nurse Practitioner After the first year of service, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-390-cuny-december-2009-uniform-allowanceErie County Probation Department – Restitution Payments (S9-20-11)
… potentially be used to pay unsatisfied restitution orders. In addition, officials did not distribute all available …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/erie-county-probation-department-restitution-payments-s9-20-11Persistence Preparatory Academy Charter School – Credit Cards (2023M-71)
… purchases for “going away parties,” a teacher’s bridal shower and staff holiday parties. The Board Treasurer did not …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/01/persistence-preparatory-academy-charter-school-credit-cards-2023m-71