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Parishville-Hopkinton Central School District – IT Asset Management (S9-22-19)
… (District) officials appropriately tracked, inventoried and safeguarded information technology (IT) assets acquired … We selected 53 IT assets to confirm their location and that they were inventoried, and 10 additional IT assets to confirm they were inventoried. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/parishville-hopkinton-central-school-district-it-asset-management-s9-22Willsboro Fire Department – Financial Operations (2014M-206)
… 2014. Background The Willsboro Fire Department is located in the Town of Willsboro in Essex County. The Department provides fire protection and … approve all bills prior to payment or document approval in the minutes. Instead, Department officials stated that …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/10/willsboro-fire-department-financial-operations-2014m-206Waterford-Halfmoon Union Free School District - Financial Management (2017M-243)
… officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/15/waterford-halfmoon-union-free-school-district-financial-management-2017mState Agencies Bulletin No. 1263
… of all current positions that are associated with a cost center that is scheduled to lapse on 9/16/2013 or 09/30/2013. … are updated with valid cost centers. If the cost center is lapsing on 09/16/2013, agencies will need to insert a new row into PayServ with a valid cost center effective the beginning of the pay period for the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1263-sfs-cost-centers-payserv-09162013-09302013-lapse-datesAccounts Payable Advisory No. 41
… from centralized contracts. This includes POs where the agency plans to use the procurement card as a payment method. The use of POs allows the State to collect, track and report useful …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/41-requisitions-and-purchase-orders-centralized-contract-purchasesUnified Court System Bulletin No. UCS-300
… Employees Employees represented by the New York State Supreme Courts Officers Association in Bargaining Unit SY are … be directed to the Payroll Deduction mailbox. … Unified Court System Bulletin No UCS300 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-300-new-york-state-supreme-courts-officers-association-union-duesDiNapoli's Auditors Halt $25 Million in Suspicious Tax Refunds
… tax refunds prior to payment. The Comptroller’s auditors work cooperatively with the Department of Taxation and … returns. Other popular scams include using questionable social security numbers and intentionally misstating deductions … …
https://www.osc.ny.gov/press/releases/2016/04/dinapolis-auditors-halt-25-million-suspicious-tax-refundsRichfield Springs Central School District - Fixed Assets (2019M-140)
… did not have asset tags and four had the incorrect asset tag numbers. Out of 158 fixed assets listed as being …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/20/richfield-springs-central-school-district-fixed-assets-2019m-140Greene Central School District – Unused Leave Payments and Leave Accruals (2022M-158)
… (District) officials ensured leave accruals were accurate and payments for unused leave and separation payments were authorized and calculated correctly. Key Findings Officials did not …
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. 434
… Purpose To provide information regarding new Earnings Codes used by OSC in time entry for employees who are due a tax refund. Affected Employees … System. A separate refund check is then mailed to the requesting agency. Seven new Earnings Codes will now be used …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/434-new-earnings-codes-tax-refunds-processed-through-payservBainbridge Fire District - Board Oversight (2018M-252)
… Board reviewed the Treasurer’s reports on a monthly basis and reviewed all claims before payment. Although the Treasurer’s financial records and reports accurately and properly accounted for all financial activities, the …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/02/08/bainbridge-fire-district-board-oversight-2018m-252Edgemont Union Free School District – Information Technology (2024M-37)
… (District) officials disabled unnecessary user accounts in a timely manner. Key Findings The IT Director did not disable unnecessary user accounts in … manner. As a result, the District had an increased risk of unauthorized access to and use of the network and could …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/08/edgemont-union-free-school-district-information-technology-2024m-37Benefits
… days, 13 sick days, and 5 personal days annually 13 paid holidays annually Flex spending accounts Health Care Spending …
https://www.osc.ny.gov/jobs/benefitsState Agencies Bulletin No. 331
… Purpose To create a more efficient and secure notification process, … order page will be created when a change has been made on the Garn Spec panels to the Weekly Deduction Amount, … The NBEN745 will list any employee that has a new Creditor Garnishment order placed against his/her wages (ex: State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/331-new-reveal-reports-replace-garnishment-notification-lettersState Agencies Bulletin No. 1899
… Deposit is reversed due to an overpayment, who request a check exchange, and who request a Payroll Check Reissue for … direct deposit until approximately five to seven (5-7) business days after the SFS blackout period ends. OSC will continue to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1899-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returnsPoland Central School District - Claims Audit Process (2018M-214)
… Audit Objective Determine whether claims were supported by adequate documentation, for appropriate purposes and audited and approved before payment. Key Findings With the exception of …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/poland-central-school-district-claims-audit-process-2018m-214Portville Central School District - Cafeteria Collections (2018M-244)
… cafeteria collections were properly collected, recorded and deposited. Key Findings The Board did not adopt written … policies, cash receipt duties were not properly segregated and the Cafeteria Manager did not adequately oversee the cash … staff. Key Recommendations Adopt written policies and develop procedures for the collection and accounting of …
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)
… accruals. Key Findings District officials generally paid the 33 employees we tested accurately and properly calculated their leave accruals. However, we found one of the five employees that received a retirement incentive …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fairport-central-school-district-payroll-and-employee-benefits-2023-118Byron-Bergen Central School District - Procurement (2018M-157)
… Key Finding District officials made 40 purchases, of 77 reviewed, totaling approximately $184,000 without … obtaining or documenting price quotes as required by the purchasing policy. Key Recommendation Ensure that officials obtain the necessary number of competitive quotes as required by the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/02/byron-bergen-central-school-district-procurement-2018m-157I.3 Guide to Financial Operations Account Codes Procedure – I. OSC Guide to Financial Operations Overview
… system processing. OSC will periodically update Chapter IV in 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 … the account codes and statewide procedures can be found in Chapter IV – Accounting Codes – Uses and Descriptions of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-i/i3-guide-financial-operations-account-codes-procedure