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Bellmore-Merrick Central High School District – Payroll (2023M-87)
… [read complete report – pdf] Audit Objective Determine whether Bellmore-Merrick Central … officials accurately paid employees’ salaries and wages. Audit Results Based on our review, District officials … of the $127.3 million paid to 1,290 employees during the audit period. There were no recommendations as a result of …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/27/bellmore-merrick-central-high-school-district-payroll-2023m-87Hubbardsville Fire District - Board Oversight (2018M-107)
… Determine whether the Board provided adequate oversight of the District’s financial operations and fuel inventories. … fund and obtain voter approval prior to issuing $150,000 in debt. Require perpetual diesel fuel inventory records, … inventory records and reconcile to physical inventories on hand. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/31/hubbardsville-fire-district-board-oversight-2018m-107Overview – Enhanced Reporting
… payments and payments for service credit purchases (SCP). In addition, when you need to adjust previously reported … to us by February 7. Late monthly reports can result in interest charges on members’ contributions, loans and …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/monthly-report/overviewGloversville Enlarged School District – IT Asset Management (S9-22-12)
… percent of the sampled assets were not properly accounted for. Specifically: Nine Chromebooks, including, four with a … and officials did not adopt a comprehensive written policy for IT equipment inventory. Key Recommendations Maintain …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/gloversville-enlarged-school-district-it-asset-management-s9-22-12Unified Court System Bulletin No. UCS-65
… Uniform Allowance payments to eligible employees are authorized under the Laws of 2000, Chapters 69, 70, and … is complete. Employees in Bargaining Units SY and SR, who are on Workers' Compensation Disability Leave without pay … not receive an automatic payment. Agency Actions Agencies are responsible for deleting the payment in period 18-L for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-65-december-2003-uniform-allowance-paymentTravel Advisory No. 10
… of the State Comptroller updated the following sections in Chapter XIII of the Guide to Financial Operations: Chapter/Section Name Description … XIII.1 Employee Expense Reimbursement Overview Updated to indicate that moving expense reimbursements are no longer …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/10-gfo-updates-employee-expense-reimbursementsUnadilla Valley Central School District – Non-Resident Special Education Student Tuition (2022M-44)
… special education students in accordance with regulations. The District’s NRT rates exceeded the New York State Education Department’s (SED’s) maximum allowable rate during four of the past five school years. As a result, the District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/unadilla-valley-central-school-district-non-resident-special-educationLaurens Central School District - Cafeteria Operations and Reserves (2018M-111)
… managed cafeteria operations. Properly managed reserves. Key Findings The school lunch fund has stabilized operating losses and reduced dependence on general fund subsidies. The Board of Education (Board) has … balances. Adopted policies for general fund reserves. Key Recommendations District officials should perform a …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/laurens-central-school-district-cafeteria-operations-and-reserves-2018mCamden Central School District - Claims Audit Process (2019M-124)
… 91 claims totaling $1.3 million (7 percent) paid during the audit period and found they were generally supported by … However, 45 claims totaling $471,138 were paid before the claims auditor’s approval and the claims auditor did not … totaling $945,478 before payment. Report the results of the claims auditing process directly to the Board. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/camden-central-school-district-claims-audit-process-2019m-124Southside Academy Charter School - Enrollment and Billing (2019M-70)
… the Syracuse City School District (SCSD) $28,640 in charter school tuition for the 2017-18 school year and it … total of $27,389. The School does not have a good process in place to identify changes in residency, and we found inconsistencies in student …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/05/31/southside-academy-charter-school-enrollment-and-billing-2019m-70Changing Employers – Membership and Enrollment
Certain service may not count toward retirement under a 20 or 25year special plan In some instances PFRS members may be eligible to join and transfer to ERS
https://www.osc.ny.gov/retirement/employers/membership-enrollment/changing-employersIslip Fire District – Capital Assets (2020M-3)
… adequately monitored or safeguarded. Key Recommendations The Board should: Adopt a comprehensive capital asset policy or written procedures that set forth the duties, records and control procedures to safeguard …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-capital-assets-2020m-3Urban Choice Charter School - Credit Card Expenditures (2019M-192)
… Key Findings Credit card users did not always follow the School’s internal control policies. Forty percent of … Recommendations Ensure that all credit card users follow the School’s internal control policies, including the preapproval of all purchases by using a purchase request …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/11/22/urban-choice-charter-school-credit-card-expenditures-2019m-192Chateaugay Fire Company, Inc. - Financial Activities (2018M-77)
… procedures to account for all collections received by the Company. Ensure compliance with the bylaws and pay …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/08/10/chateaugay-fire-company-inc-financial-activities-2018m-77Unified Court System Bulletin No. UCS-229
… Purpose To notify agencies of a structure change in dues and agency shop fees from salary based to flat rate. Affected Employees Employees in Bargaining …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-229-suffolk-county-court-employees-association-dues-and-agencyGermantown Central School District – Payroll (2023M-3)
… did not provide adequate oversight. We identified $41,000 in payroll payments to 12 employees that were either … by these employees. Ensure that employees are paid in accordance with approved salaries and/or collective …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/22/germantown-central-school-district-payroll-2023m-3Ticonderoga Central School District – IT Asset Management (S9-22-23)
… inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key … IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/ticonderoga-central-school-district-it-asset-management-s9-22-23Saugerties Central School District – IT Asset Management (S9-22-05)
… inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key … IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/saugerties-central-school-district-it-asset-management-s9-22-05State Agencies Bulletin No. 1934
… Purpose The purpose of this bulletin is to notify agencies of an automatic dues increase. Affected … Benevolent Association, Inc. (NYSCOPBA), who are members in Bargaining Unit 21, are affected. Effective Dates Changes … instituted a dues increase for Bargaining Unit 21 members to bring them up to parity with Bargaining Unit 01. OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1934-new-york-state-correctional-officers-and-police-benevolent-associationJefferson Central School District – Procuring Services (2021M-42)
… District officials did not always seek competition for services. Officials paid: $135,000 to 10 of the 14 … competition. $6,410 to an employee’s private business for lawn care services without public written disclosure of …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/jefferson-central-school-district-procuring-services-2021m-42