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Arkport Central School District – Payroll (2016M-338)
… our audit was to evaluate the accuracy of payroll payments for the period July 1, 2014 through August 1, 2016. … Background The Arkport Central School District is located in the Towns of Almond, Birdsall and Burns in Allegany County … five-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total $10.3 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/arkport-central-school-district-payroll-2016m-338Town of Ulster – Town Assessor (2016M-361)
… through August 25, 2016. Background The Town of Ulster is located in Ulster County and has a population of approximately 12,000. The Town is governed by a five-member Town Board, which appoints the … on an annual basis to verify that proper documentation is maintained. File the Transfer of Exempt Real Property …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-ulster-town-assessor-2016m-361Town of Virgil – Board Oversight (2015M-40)
… through November 3, 2014. Background The Town of Virgil is located in Cortland County and has a population of approximately 2,400. The Town is governed by an elected five-member Town Board. Budgeted … and collecting process. Ensure that the re-levy list is a complete list of unpaid bills. Establish policies for …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-virgil-board-oversight-2015m-40Orchard Park Public Library – Audit of Claims (2016M-191)
… period January 1, 2015 through May 6, 2016. Background The Orchard Park Public Library is located in the Town of Orchard Park in Erie County. The Library is a member of the … Orchard Park Public Library Audit of Claims 2016M191 …
https://www.osc.ny.gov/local-government/audits/library/2016/08/19/orchard-park-public-library-audit-claims-2016m-191Westchester Library System – Procurement (2015M-199)
… Purpose of Audit The purpose of our audit was to evaluate the Library … General Municipal Law bidding or best value requirements when procuring goods and services for the use and benefit of … to ensure that staff adheres to competitive bidding laws when necessary. …
https://www.osc.ny.gov/local-government/audits/library/2015/10/02/westchester-library-system-procurement-2015m-199Town of Jefferson – Selected Financial Operations (2014M-332)
… audit was to examine selected financial operations of the Town for the period January 1, 2013 through July 15, 2014. Background The Town of Jefferson is located in Schoharie County and had a population as of the 2010 Census of 1,410. The Town is governed by an elected five-member Town Board. …
https://www.osc.ny.gov/local-government/audits/town/2015/03/13/town-jefferson-selected-financial-operations-2014m-332Town of Colonie –Justice Court Operations (2014M-114)
… Purpose of Audit The purpose of our audit was to assess internal controls over the Court’s financial … Key Finding The Justices implemented specific controls to ensure Court money collected was properly recorded in the … deposited in a timely manner and reported accurately to the Office of the State Comptroller’s Justice Court Fund …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/06/27/town-colonie-justice-court-operations-2014m-114Altona Fire District – Claims Auditing (2016M-162)
… for 2016 total approximately $628,000. Key Findings Not all claims for payment were supported by documentation. Not all claims contained supporting documentation to show that … approved prior to payment. Key Recommendations Ensure that all claims are supported by adequate documentation prior to …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/01/altona-fire-district-claims-auditing-2016m-162Leaves of Absence – State Police Plan
… Since service is usually not credited for any period of time you do not receive earnings, credit is … Leave Act. Tier 2, 5 and 6 members receive half credit for sick leave at half pay. Workers’ Compensation You will … the approximate dates you were on leave and copies of any documentation you have from your employer. If you are in a …
https://www.osc.ny.gov/retirement/publications/1518/leaves-absenceOpinion 2008-1
… no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS … with the not-for-profit entity. You ask whether there would be a conflict of interest under article 18 of the …
https://www.osc.ny.gov/legal-opinions/opinion-2008-1Opinion 91-48
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Contracts (planning … board review of shopping center expansion) -- Interest in Contract (planning board review of shopping center … PLANNING -- Planning Boards (board member participating in review of project when applicant represented by board …
https://www.osc.ny.gov/legal-opinions/opinion-91-48Opinion 2000-6
… taxes to fund) GENERAL MUNICIPAL LAW §§218, 219, 219-a; INSURANCE LAW §§9104, 9105: Foreign fire insurance tax … to Insurance Law §§9104 and 9105 may not be used to fund a length of service award program established by a village for members of the village fire department. You ask …
https://www.osc.ny.gov/legal-opinions/opinion-2000-6State Agencies Bulletin No. 1918
… resulted in an overpayment of earnings, the automatic negative retroactive adjustment may not have been processed … overpayment earnings code or an AC-230. In this case, the negative retroactive adjustment may be re-generated when the … taxable gross and will be reported on the employee’s Form W-2. Earning Code EXD is supplemental taxable wages, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1918-april-2019-retroactive-increase-agency-police-services-unit-apsuNYS Comptroller DiNapoli Statement on MTA's July Financial Plan
… New York State Comptroller Thomas P. DiNapoli released the following statement today on the MTA's July financial plan: “The Metropolitan Transportation Authority (MTA) has a duty to … New York State Comptroller Thomas P DiNapoli released the following statement today on the MTAs July financial plan …
https://www.osc.ny.gov/press/releases/2024/07/nys-comptroller-dinapoli-statement-mtas-july-financial-planAbout an Employer’s Role – What Every Employer Should Know
… What every employer should know about NYSLRS and what it means to participate as an employer …
https://www.osc.ny.gov/retirement/employers/partnership/about-employers-roleXI.2.I Unilateral Termination Provisions – XI. Procurement and Contract Management
… Office of the State Comptroller (OSC) will not approve a contract that provides the vendor with the unilateral right to terminate the contract for convenience. While there is no legal prohibition … a vendor with the unilateral right to terminate a contract can create a situation in which all vendors are not …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2i-unilateral-termination-provisionsComptroller DiNapoli Releases Municipal Audits
… bank reconciliations to ensure an accurate account of all moneys. ### For access to state and local government …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-auditsMedicaid Program – Improper Medicaid Payments to a Transportation Provider
… are unable to obtain transportation on their own. Medicaid reimbursement for medically necessary transportation of …
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/medicaid-program-improper-medicaid-payments-transportation-providerControls Over Selected Expenditures (Follow-Up)
… forensic rape examination (FRE) services. The FRE Direct Reimbursement Program is designed to ensure that sexual …
https://www.osc.ny.gov/state-agencies/audits/2020/09/02/controls-over-selected-expenditures-followTown of Rochester – Financial Condition and Highway Department Payroll (2015M-324)
… over Town finances and Highway Department payroll for the pe …
https://www.osc.ny.gov/local-government/audits/town/2016/06/24/town-rochester-financial-condition-and-highway-department-payroll-2015m-324