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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 affected titles and employees. Affected Employees … To describe the process of changing bargaining units for affected titles and 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)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … City of Yonkers Budget Review B61515 …
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)
… distinct and separate from the Town of Lisle and located in Broome County. The Board of Fire Commissioners (Board) … Develop a plan to reduce the amount of fund balance in a manner that benefits District taxpayers. Audit the …
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
… and a “55/25 No Penalty” Retirement Incentive. The open period of the Retirement Incentive Program is … B-1190 issued on June 3, 2010. Effective Date(s) The open period of the Retirement Incentive program is …
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)
… audit was to evaluate the District’s payroll procedures for the period July 1, 2014 through December 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled $222.9 million. Key … rates or annual salaries entered by the Payroll Manager for accuracy or compares the payroll registers with payroll …
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)
… Background The Village of Ilion is located in the Towns of German Flatts and Frankfort, Herkimer County, and has a …
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)
… Board consistently levied the majority of property taxes in the town-wide (TW) funds, where additional funding was not … revenues and did not levy the necessary property taxes in the town-outside-village (TOV) funds. The Town paid …
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)
… of Coxsackie is located in the Town of Coxsackie in Greene County and has approximately 2,800 residents. The …
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)
… July 1, 2014 through November 30, 2015. Background The Long Lake Central School District is located in the Towns of Arietta and Long Lake in Hamilton County. The District, which operates … Long Lake Central School District Payroll 2016M90 …
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)
… complete report – pdf] Audit Objective Determine whether City of Salamanca (City) separation payments were properly authorized, … included $3,400 paid to one employee that did not leave City employment. One payment totaling approximately $45,000 … Determine whether City of Salamanca City separation payments were properly …
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