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Accounts Payable Advisory No. 29
… Guidance : Title 2, Chapter I, Part 6, Section 6.6 of the New York Codes, Rules and Regulations requires the head of an … Summary and Certification. Section 110 of New York State Finance Law requires the head of the agency certify or …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/29-internal-controls-certificationOpinion 97-20
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … tax moneys to remodel and purchase appliances for the firehouse kitchen …
https://www.osc.ny.gov/legal-opinions/opinion-97-20State Agencies Bulletin No. 879
… Purpose To describe the process of changing bargaining units for … Relations, the above titles will be moved from NYSCOPBA to UUP effective 1/29/09. A new bargaining unit code (BU68) … been created and new earnings programs have been set up to be used with these titles upon movement to UUP. Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/879-new-bargaining-unit-and-establishment-new-payroll-bargaining-unit-codesOpinion 95-14
… computer for fire department); (ceremony to dedicate fire house and apparatus) INSURANCE LAW, §§9104, 9105: Unless … purposes and to pay for a ceremony to dedicate a new fire house and new fire apparatus. You ask whether a volunteer … purposes, and to pay for a ceremony to dedicate a new fire house and new fire apparatus. Sections 9104 and 9105 of the …
https://www.osc.ny.gov/legal-opinions/opinion-95-14DiNapoli: More Needs to Be Done to Provide Mental Health Training to School Staff
… found they did not provide mental health training to all staff for the 2020-21 school year by Sept. 15, as … State Education Department (SED) regulations, according to a new report issued by State Comptroller Thomas P. … some or all the recommended components, including how to access crisis support and recognizing warning signs such …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-more-needs-be-done-provide-mental-health-training-school-staffOversight of Nurse Hiring and Retention
… nurses are conducted by each facility’s Human Resources (HR) department if their annual salary is below $100,000, while the New York City Department … Vizient, Inc. (Vizient) is a contract labor manager that provides temporary nursing staff and manages …
https://www.osc.ny.gov/state-agencies/audits/2018/07/16/oversight-nurse-hiring-and-retentionComptroller DiNapoli Releases School Audits
… a competitive process. District officials placed orders for goods or services without a valid purchase order, …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-audits-1City of Yonkers – Budget Review (B6-15-15)
… Revenue estimates for metered water sales, sewer rents, mortgage tax and income tax may not be achievable. The appropriations for tax …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/city-yonkers-budget-review-b6-15-15Killawog Fire District – Controls Over Financial Operations (2013M-111)
… Purpose of Audit The purpose of our audit was to determine whether the District established adequate controls to ensure that financial activity was properly recorded and reported and to safeguard District moneys. Background The District is a … The purpose of our audit was to determine whether the District established adequate …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/28/killawog-fire-district-controls-over-financial-operations-2013m-111Generic PINs
… Fuel Card Services Contract Guidelines (Guidelines), the State Vehicle Use Policy (State Use Policy), and DEC’s Policies and Procedures (DEC … from our Office’s report 2006-BSE-11-006 issued on May 16, 2008 to assign unique PINs to individual …
https://www.osc.ny.gov/state-agencies/audits/2018/03/05/generic-pinsState Agencies Bulletin No. 999
… of the Retirement Incentive Program is 7/1/10-9/28/10. In order to track and monitor the program, OSC has created two new Reason Codes to be used by agencies to report retirement transactions in PayServ that fall under the program. For additional …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/999-new-retirement-incentive-program-reason-codesReal Property Tax Exemptions Administration (2017-MR-4)
… granted exemptions that lacked applications, renewal forms or supporting documentation. Assessors misclassified or …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/04/13/real-property-tax-exemptions-administration-2017-mr-4William Floyd Union Free School District – Payroll (2016M-165)
… December 31, 2015. Background The William Floyd Union Free School District is located in the Town of Brookhaven, Suffolk … William Floyd Union Free School District Payroll 2016M165 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/william-floyd-union-free-school-district-payroll-2016m-165Village of Ilion – Information Technology (2015M-34)
… occurrence of IT incidents. The Village did not have a breach notification policy or local law requiring … notification of affected parties when there is a security breach relating to private information. The Village has not … and periodically test the disaster recovery plan. Adopt a breach notification policy or local law consistent with the …
https://www.osc.ny.gov/local-government/audits/village/2015/07/31/village-ilion-information-technology-2015m-34Town of Nichols – Town Supervisor's Records and Reports (2022M-185)
… records created, the annual financial report (AFR) for 2020 and 2021 filed and the 2023 budget prepared by an …
https://www.osc.ny.gov/local-government/audits/town/2023/03/24/town-nichols-town-supervisors-records-and-reports-2022m-185Village of Coxsackie – Financial Condition and Water and Sewer Fund Accountability (2014M-324)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition … June 1, 2012 through May 31, 2014. Background The Village of Coxsackie is located in the Town of Coxsackie in Greene … Village of Coxsackie Financial Condition and Water and Sewer Fund …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-coxsackie-financial-condition-and-water-and-sewer-fund-accountabilityLong Lake Central School District – Payroll (2016M-90)
… employees’ time records; recording the hours worked or salaries to be paid; making changes to employees’ pay … to ensure that payments were based on the actual hours or days worked and Board-authorized hourly rates or annual salaries. Key Recommendations District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/long-lake-central-school-district-payroll-2016m-90Town of Hamburg - Finance Office (2023M-109)
… – pdf] Audit Objectives Determine whether the Town of Hamburg’s (Town’s) Finance Office credit card purchases were supported and for … purposes. Determine whether the Town’s Finance Office payroll was accurate and supported. Key Findings The Town … Determine whether the Town of Hamburgs Towns Finance Office credit card purchases were …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-hamburg-finance-office-2023m-109City of Salamanca – Employee Benefits (2023M-96)
… [read complete report – pdf] Audit Objective Determine whether City of … to be paid at separation. This included $3,400 paid to one employee that did not leave City employment. One payment …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-employee-benefits-2023m-96Salem Central School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-394)
… Purpose of Audit The purpose of our audit was to assess internal controls over extra-classroom activity … Background The Salem Central School District is located in Washington County and is governed by the Board of … million. Key Findings The Board and District officials did not adopt and implement appropriate policies and procedures …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/salem-central-school-district-internal-controls-over-extra-classroom