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University Preparatory Charter School for Young Men - Payroll (2023M-123)
… Determine whether University Preparatory Charter School for Young Men (School) officials accurately compensated … compensate employees or require adequate support for hours worked. Therefore, payroll errors went undetected … and documents and examined payroll-related records for 25 of the 138 individuals employed by the School and …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/12/01/university-preparatory-charter-school-young-men-payroll-2023m-123XIV.7 Monitoring Payments Made to Vendors – XIV. Special Procedures
… a Payee Listing report (NYAP0621), which shows a listing of payments made to vendors. It is important that designated Business Unit staff review the report regularly to ensure all transactions charged to … alert your staff to errors that may have been made when the voucher was entered into the Statewide Financial System, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv7-monitoring-payments-made-vendorsWyandanch Union Free School District - Professional Services, Administrative Expenses and Fuel Inventory (2018M-24)
… services. Expenses for conferences attended by Board of Education (Board) members and cell phones were supported … costs. Did not account for 20 and 73 percent of the gasoline and diesel fuel inventories, respectively, … documented or necessary. Key Recommendations Revise the District’s policy to indicate which and when competitive …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/wyandanch-union-free-school-district-professional-services-administrativeGenesee Community Charter School Non-Payroll Disbursements (2020M-34)
… complete report - pdf] Audit Objective Determine whether School officials ensured that nonpayroll disbursements were adequately supported, properly approved and for School-related purposes. Key Findings The Board did not adopt … did not have adequate supporting documentation. The School did not have written agreements with six service …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/07/24/genesee-community-charter-school-non-payroll-disbursements-2020m-34Bay Shore Union Free School District - Procurement (2018M-212)
… competition was sought for goods and services not subject to competitive bidding. Key Findings District officials did … policy that requires the use of request for proposals to solicit professional services. Obtain verbal or written … purchasing policy. Issue and have approval for POs prior to ordering goods and services. District officials agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/11/bay-shore-union-free-school-district-procurement-2018m-212New Hyde Park Fire District - Payroll (2018M-165)
… Findings Direct supervisors did not review or approve 244 of 309 timecards (79 percent) totaling $171,092. The Secretary did not document the reasons for adjustments of 151 of 158 payroll hours (96 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/26/new-hyde-park-fire-district-payroll-2018m-165Persistence Preparatory Academy Charter School – Credit Cards (2023M-71)
… properly approved or adequately supported, and nearly all the charges lacked support to show they were for a valid … charges or unauthorized payments being unresolved. During the 20-month audit period, the School’s credit card … totaling $117,567 and determined that almost 98 percent of them lacked documentation to demonstrate the charge’s …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/01/persistence-preparatory-academy-charter-school-credit-cards-2023m-71Travel Advisory No. 11
… Reimbursements (Effective July 29, 2019) Guidance : The Office of the State Comptroller updated the following sections in …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/11-gfo-updates-employee-expense-reimbursementsArlington Central School District – Network User Accounts (2021M-110)
… we found District officials should have: Disabled 150 of the 9,989 network user accounts we examined. The 150 accounts include 116 generic accounts, 27 employee …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/29/arlington-central-school-district-network-user-accounts-2021m-110Pocantico Hills Central School District - Procurement (2018M-187)
… subject to competitive bidding. Noteworthy Achievements The District generally complied with New York State General … services not subject to competitive bidding. We reviewed the District's procurement of professional services from 26 providers paid $1.08 million …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/16/pocantico-hills-central-school-district-procurement-2018m-187Contributing Toward Your Retirement – Article 14 Benefits
… October 1, 2013, your required 3 percent contributions are tax-deferred until they are distributed to you. These contributions are reportable for federal income tax only when you withdraw or retire from the Retirement … 1, 2013* are: Not reported as wages for federal income tax; Reported as wages for New York State and local income …
https://www.osc.ny.gov/retirement/publications/1644/contributing-toward-your-retirementMexico Academy Central School District – Procurement (2023M-75)
… when purchasing goods and services as required by the District’s procurement policy. As a result, officials … assure taxpayers that they procured goods and services in the most prudent and economical manner. Officials did not: … services from seven vendors totaling $640,880 out of the eight vendors reviewed totaling $661,880. Obtain …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/mexico-academy-central-school-district-procurement-2023m-75Brocton Central School District – Financial Management (2023M-44)
… complete report – pdf] Audit Objective Determine whether the Brocton Central School District (District) Board of Education (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage fund …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-financial-management-2023m-44West Hempstead Union Free School District – Nonstudent Network User Account Controls (2023M-9)
… communicated confidentially to officials, we found that the Board of Education (Board) and District officials did not: Develop … password security and user account controls. Disable 60 of the District’s enabled nonstudent network accounts (11 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/west-hempstead-union-free-school-district-nonstudent-network-user-accountAdditional Service Credit for Sick Leave (Section 341[j]) – Career Plan
… Section 341(j) of the Retirement and Social Security Law (RSSL) provides an … employment or within a year after separating from service. The additional credit is determined by dividing the total …
https://www.osc.ny.gov/retirement/publications/1642/additional-service-credit-sick-leave-section-341jAdditional Service Credit for Sick Leave (Section 341[j]) – Article 14 Benefits
… Section 341(j) of the Retirement and Social Security Law (RSSL) provides an … employment or within a year after separating from service. The additional credit is determined by dividing the total …
https://www.osc.ny.gov/retirement/publications/1644/additional-service-credit-sick-leave-section-341jAdditional Service Credit for Sick Leave (Section 341[j]) – Non-Contributory Plan with Guaranteed Benefits
… Section 341(j) of the Retirement Social Security Law (RSSL) provides an … employment or within a year after separating from service. The additional credit is determined by dividing the total …
https://www.osc.ny.gov/retirement/publications/1513/additional-service-credit-sick-leave-section-341jOntario County Four Seasons Development Corporation – Procurement (2021M-197)
… always seek competition or maintain adequate documentation of purchasing processes when procuring goods and services. The Corporation's procurement policy (Policy) lacks a … guidance for maintaining documentation to support that the purchasing process is followed. We reviewed payments …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/04/29/ontario-county-four-seasons-development-corporationBayport-Blue Point Union Free School District – Nonstudent Network User Accounts (2022M-190)
… accounts to help prevent unauthorized access. As a result, the District has an increased risk of unauthorized access to and use of the District network and potential loss of important data. In …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/bayport-blue-point-union-free-school-district-nonstudent-network-userIRS Pension Limitation – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Internal Revenue Code Section 401(a)(17) limits the amount of salary that qualified pension plans, including the New York State and Local Retirement System, may use in …
https://www.osc.ny.gov/retirement/publications/1511/irs-pension-limitation