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Accounts Payable Advisory No. 41
… Subject: Using requisitions and/or purchase orders (POs) for centralized contract purchases Reference: Guide to … order line. … Using requisitions andor purchase orders POs for centralized contract purchases …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/41-requisitions-and-purchase-orders-centralized-contract-purchasesWaterford-Halfmoon Union Free School District - Financial Management (2017M-243)
… annually from 2014-15 through 2016-17, which resulted in appropriated fund balance not being used. The 2015-16 … a plan for the use of excess unrestricted fund balance in the general fund. District officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/15/waterford-halfmoon-union-free-school-district-financial-management-2017mState Police Bulletin No. SP-220
… OSC will automatically increase the biweekly deduction for union dues code 227 from $50.76 to $51.72. Agency Actions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-220-new-york-state-police-investigators-association-nyspia-dues-increaseLocal Government Financial Data Release Dates
… is available the day after it is submitted to OSC through Open Book New York . Learn more about annual financial report …
https://www.osc.ny.gov/local-government/data/local-government-financial-data-release-datesGreene Central School District – Unused Leave Payments and Leave Accruals (2022M-158)
… ensured leave accruals were accurate and payments for unused leave and separation payments were authorized and … not ensure that leave accruals were accurate or payments for unused leave and separation payments were authorized and … in 251 employees’ leave balances being credited either for 132 days over what they were entitled to or 2,712 days …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/greene-central-school-district-unused-leave-payments-and-leave-accrualsState Agencies Bulletin No. 331
… of the garnishment, refer to Paycheck or Garn Spec panels. For assistance in addressing employee inquiries, please refer to Bulletin No. 258 for additional instructions on accessing garnishment panels. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/331-new-reveal-reports-replace-garnishment-notification-lettersRichfield Springs Central School District - Fixed Assets (2019M-140)
… policies were not comprehensive or being followed. Out of 206 fixed assets reviewed, 64 were unable to be located, 39 were not recorded in the master inventory list, 12 did not have asset tags and four had the incorrect asset tag numbers. Out of 158 fixed assets …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/20/richfield-springs-central-school-district-fixed-assets-2019m-140Unified Court System Bulletin No. UCS-300
… Purpose The purpose of this bulletin is to notify agencies of an automatic union … dues increase. Affected Employees Employees represented by the New York State Supreme Courts Officers Association in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-300-new-york-state-supreme-courts-officers-association-union-duesBenefits
… of Insurance Options Comprehensive health, dental and vision insurance packages (including prescription drug …
https://www.osc.ny.gov/jobs/benefitsEdgemont 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-37Bainbridge Fire District - Board Oversight (2018M-252)
… adequate controls to help safeguard District assets. The Board reviewed the Treasurer’s reports on a monthly basis and reviewed all claims before payment. …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/02/08/bainbridge-fire-district-board-oversight-2018m-252Empire BlueCross – Improper Payments for Intraocular Lens Claims Billed by Hospitals
… properly paid hospital claims for intraocular procedures. The audit covered the period January 1, 2014 through June 30, 2019. About the … Empire BlueCross (Empire) administers the hospital portion of the Empire Plan. Empire processes claims for hospital …
https://www.osc.ny.gov/state-agencies/audits/2019/12/20/empire-bluecross-improper-payments-intraocular-lens-claims-billed-hospitalsPine Bush Central School District – IT Asset Management (S9-22-21)
… technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not … to confirm they were inventoried. We found 7 percent of the sampled assets were not properly accounted for. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/pine-bush-central-school-district-it-asset-management-s9-22-21Lansing Central School District – Procurement (2021M-213)
… and did not help ensure officials sought competition for goods and services. Officials did not seek competition for insurance coverage totaling $232,624 or for four of six professional service providers paid $301,023 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/lansing-central-school-district-procurement-2021m-213Poland Central School District - Claims Audit Process (2018M-214)
… payment. Key Findings With the exception of debit card purchases, which bypass the claims audit process, we found … before payment. District officials made 36 debit card purchases totaling about $8,000 during the audit period that …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/poland-central-school-district-claims-audit-process-2018m-214I.3 Guide to Financial Operations Account Codes Procedure – I. OSC Guide to Financial Operations Overview
… and acts as a useful general reference through all stages of financial system processing. OSC will periodically update … conjunction with system table updates. This ensures that the most current codes exist in the Guide at all times. If agencies require updates to the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-i/i3-guide-financial-operations-account-codes-procedureCanton Central School District - Claims Audit Process (2018M-186)
… audited and approved prior to payment. Key Findings The claims auditor did not review the detailed, supporting documentation for all 17 health … was required to conduct an independent and thorough audit of the claims. The claims auditor did not audit and approve …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/canton-central-school-district-claims-audit-process-2018m-186Portville Central School District - Cafeteria Collections (2018M-244)
… properly collected, recorded and deposited. Key Findings The Board did not adopt written cafeteria cash receipt … cash receipt duties were not properly segregated and the Cafeteria Manager did not adequately oversee the cash … and develop procedures for the collection and accounting of cafeteria cash receipts. Ensure all cafeteria collections …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/portville-central-school-district-cafeteria-collections-2018m-244Fairport Central School District - Payroll and Employee Benefits (2023-118)
… retired prior to the end of the school year, a requirement for this incentive. Key Recommendations Consult with legal …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fairport-central-school-district-payroll-and-employee-benefits-2023-118Locust Valley Fire District - Conference and Travel Expenditures (2018M-56)
… totaling $8,396 were not authorized in advance by the Board, as required by District policy. Nineteen … claims, totaling $5,080, did not contain proof that the member or employee attended the conference or training. The District reimbursed travelers a total of $244 for mileage and parking that were not supported by …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/08/locust-valley-fire-district-conference-and-travel-expenditures-2018m-56