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Saratoga County – County Bridge Maintenance (S9-13-7)
… Purpose of Audit The purpose of our audit was to determine whether … counties are properly maintaining their bridges to ensure the safety of those who travel on them for the period January …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/saratoga-county-county-bridge-maintenance-s9-13-7Fabius-Pompey Central School District – Claims Auditing (2022M-83)
… documented and for appropriate purposes. However, the District needs to improve the claims audit process … $3.3 million paid to the Onondaga-Cortland-Madison Board of Cooperative Educational Services (BOCES) were inappropriately audited by a BOCES employee who functioned as the District’s claims …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/fabius-pompey-central-school-district-claims-auditing-2022m-83Rye Neck Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-34)
… State Education Department (SED) regulations. Ten of the 12 recommended components of mental health that educators …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/rye-neck-union-free-school-district-mental-health-training-component-newLivonia Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-22)
… school year by September 15, 2020 as required by New York State Education Department (SED) regulations. Nine of the 12 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/livonia-central-school-district-mental-health-training-component-new-yorkGreenport Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-30)
… did not provide mental health training to all staff for the 2020-21 school year by September 15, 2020 as required … did not maintain documentation to support attendance for training and we were unable to determine which staff … address recognition of the warning signs, whom to turn to for assistance, and how to access appropriate services. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/greenport-union-free-school-district-mental-health-training-component-newJefferson-Lewis-Hamilton-Herkimer-Oneida Board of Cooperative Educational Services – Procurement (2022M-128)
… Purchasing Regulation and ensure all proper documentation is maintained. Ensure competition is sought periodically for all professional service and …
https://www.osc.ny.gov/local-government/audits/boces/2022/12/02/jefferson-lewis-hamilton-herkimer-oneida-board-cooperative-educational-servicesState Agencies Bulletin No. 814
… Payee.” Affected Employees Beneficiaries of deceased New York State employees Effective Date(s) Immediately Background … Click here to access AC 1476-P form available on the OSC website. Agencies may contact OSC's Office Services by …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/814-additional-requirement-submitting-form-ac-1476-p-report-check-exchangeState Agencies Bulletin No. 709
… the instructions on the AC-230, agencies are reminded that payroll checks should not be returned to OSC if either of the … Questions regarding this bulletin may be directed to the Payroll Deductions mailbox. … To notify agencies of the new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/709-new-processing-schedule-submitting-returned-paychecksState Agencies Bulletin No. 274
… Returned for Refund or Exchange AC-230 procedures and deadlines. Reminder for Returned Checks Do not return any … agency. The employee is due any regular and/or lump sum payment which is equal to or exceeds the amount to be … 01/02/2002 - Institution AC-230's received after these deadlines may not be reflected in the 2001 W-2s. Accordingly, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/274-year-end-processing-and-deadlines-returned-paychecks-ac-230sTown of Edmeston – Supervisor's Records and Reports (2017M-13)
… Purpose of Audit The purpose of our audit was to assess the completeness and accuracy of the Town’s records and reports for the period January 1, …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-edmeston-supervisors-records-and-reports-2017m-13State Agencies Bulletin No. 342
… Purpose To notify agencies of AC-230 (Report of Check Returned for Refund or Exchange) … Checks Pursuant to the instructions on the AC-230, do not return any payroll checks to OSC for a partial refund … must be received by OSC no later than the following: Check Date Received by OSC Prior to 10/1/2002 11/01/2002 10/1/2002 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/342-year-end-processing-and-deadlines-returned-paychecks-ac-230sMandatory Contributions – Enhanced Reporting
… cessation date and no longer make contributions. New York State correction officers in Tiers 5 and 6 are not required … special plan, or if they are covered by a union-negotiated contract that required their employer to offer a …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/mandatory-contributionsCambria Housing Authority – Financial Management (2015M-316)
… County. The Authority, which was established pursuant to New York State Public Housing Law, is governed by an …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/02/12/cambria-housing-authority-financial-management-2015m-316About this Report – 2021 Financial Condition Report
… by the Office of the New York State Comptroller, and is meant to complement those other reports, not to replace … Annual Financial Report . Financial condition is a broad concept aimed at assessing the ability of a …
https://www.osc.ny.gov/reports/finance/2021-fcr/about-reportOnondaga County Industrial Development Agency - Project Approval and Monitoring (2019M-160)
… with those specified on the applications and used in the cost-benefit analysis. Continue to compare the actual … IDA officials disagreed with how we presented the findings in the report. Appendix C includes our comments on the issues raised in the IDA’s response letter. … Determine whether the Board …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/11/01/onondaga-county-industrial-development-agency-projectTown of Long Lake – Capital Projects and Reserve Funds (2012M-235)
… and has a population of about 700. The Town is governed by an elected Town Board consisting of the Town Supervisor … the Board-authorized amount when funding two reserves by a total of $101,445. Key Recommendations Properly … operating fund. Ensure that reserve funds are approved by OSC when the reserves are established. Monitor the …
https://www.osc.ny.gov/local-government/audits/town/2013/02/08/town-long-lake-capital-projects-and-reserve-funds-2012m-235State Agencies Bulletin No. 1807
The purpose of this bulletin is to provide agencies with instructions for submitting the January 1 2020 salary increases
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1807-january-1-2020-salary-increases-executive-law-section-169-commissionersNiagara Engine Company No. 6 Inc. - Cash Receipts and Disbursements (2019M-29)
… Treasurer sends listings of the receipts and disbursements to the bookkeeper to record in the accounting records. We could not determine … procedures such as requiring at least two people to count and certify the money collected at fundraising …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/09/niagara-engine-company-no-6-inc-cash-receipts-andPatchogue-Medford Public Library - Non-Payroll Disbursements (2019M-126)
… by the Board. Of the 76 claims we reviewed that were paid in advance of audit, 26 totaling $59,691 were not of the type legally permitted to be paid in advance. The Treasurer did not maintain custody and … action. Appendix B includes our comments on issues raised in the Library’s response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/library/2019/10/11/patchogue-medford-public-library-non-payroll-disbursements-2019m-126Brasher Falls Central School District – Financial Condition (2019M-158)
… financial condition. Key Findings The surplus fund balance in the general fund exceeded the 4 percent statutory limit for the past three fiscal years. As of June 30, 2018, the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/brasher-falls-central-school-district-financial-condition-2019m-158