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Roxbury Central School District - Health Insurance Buyouts (2019M-89)
… insurance buyout calculations are not reviewed before payment. Key Recommendations Consult with District legal … approve the health insurance buyout calculations before payment. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/roxbury-central-school-district-health-insurance-buyouts-2019m-89REACH Academy Charter School - Cash Disbursements (2019M-130)
… in good condition and provide for an adequate segregation of these duties. Consider ending the use of debit cards. School officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/13/reach-academy-charter-school-cash-disbursements-2019m-130Smithtown Central School District – Claims Processing and Travel-Related Expenses (2021M-25)
… (Board) ensured claims were adequately documented, for appropriate purposes, and properly audited and approved … ensured the claims we reviewed were adequately documented, for appropriate purposes and properly audited and approved … the District $1,855 by adopting federal per diem rates for travel expenses. Key Recommendations Consider amending …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/smithtown-central-school-district-claims-processing-and-travel-relatedGold Coast Public Library District – Claims Audit (2014M-237)
… was to determine whether all claims were audited before payment for the period January 1, 2013 through April 30, … special act. Key Recommendation Audit all claims prior to payment in accordance with the requirements of the special …
https://www.osc.ny.gov/local-government/audits/library/2014/10/08/gold-coast-public-library-district-claims-audit-2014m-237Review Invoices, Purchase Orders and Payments
… The information provided will tell you: who issued the payment and on what date, what invoices are associated with the payment or purchase order, whether a purchase order has been …
https://www.osc.ny.gov/state-vendors/portalXVII.1 Overview – XVII. Lapsing Appropriations
… entries, and expense reports against appropriations scheduled to lapse pursuant to Sections 40, 99-d and 99-e of … appropriations are posted in SFS prior to the lapse date as no further payments or adjustments are permissible … journal entries and expense reports against appropriations scheduled to lapse pursuant to Sections 40 99d and 99e of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii1-overviewState Comptroller DiNapoli Releases Municipal Audits
… followed the procurement policy and General Municipal Law for 15 of these purchases. However, village officials did … purposes and presented and approved by the board before payment. Village of Walton – Bio-Digester Capital Plan …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Audits
… misclassification of costs led to questionable payments of at least $82.3 million. Department of Health: Ambulatory … with disabilities who are between three and five years of age. For the three fiscal years ended June 30, 2015, auditors … with disabilities who are between three and five years of age. For the fiscal year ended June 30, 2015, auditors …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-audits-0CUNY Bulletin No. CU-662
… Teamsters who are in the eligible title of Cement Mason on or after the first effective date of the wage increases, … explanation of the adjustment in the General Comments page or on a separate worksheet. If the agency uses a worksheet, … returned and is undeliverable, the agency must complete form AC3340 , Request for Payroll Check Stop Payment, and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-662-cuny-retroactive-salary-rate-increases-cement-masonsUnified Court System Bulletin No. UCS-341
… 03/28/2024 but becomes eligible in Pay Period 1, after the payment effective date, OSC will insert a row on the Job Data … NY County Clerks - Current Cycle Pursuant to County Law, Article 25, Section 908 $210,900 $232,600 Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-341-april-2024-salary-increase-judges-justices-and-new-york-cityXIV.10.B Travel and Purchase Rewards Programs; Updated Information Regarding T-Cards, P-Cards, and NET-Cards – XIV. Special Procedures
… back.” The vendor bestows the benefit, no matter how the payment is made – it may be by State-issued travel card, … use would violate the gifts bar of Public Officers Law §73(5) and also violate the rule with respect to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv10b-travel-and-purchase-rewards-programs-updated-information-regarding-t-cards-p-cards-and-netState Police Bulletin No. SP-84
… Special Investigators SG600 w/Title Code 017808 Effective Date(s) Effective 4/7/05, paychecks dated 7/27/05 Background Pursuant to Chapter 103 of the Laws of 2005 which implements the Arbitration Award … - Pay Period 7 In Pay Period 7, OSC will automatically do the following: Salary Increase (SAC) New Salary charts are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-84-state-police-bu-62-arbitration-award-implementation-2003-05Unified Court System Bulletin No. UCS-247
… date and check date: Year Pay Cycle/Pay Period Type Payment Effective Date Check Date 2017 Administration 12 Lag … Leave (Action/Reason code of Leave of Absence/WDL) on the payment effective date, OSC will automatically insert a row … (not related to a Workers Compensation Leave) on the payment effective date and returns to Active status in an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-247-april-2017-retroactive-salary-increases-bargaining-units-86-87New York State Accounting System User Procedures Manual
… DOCS-TRAINING ACADEMY 10163 DEPT OF CORR-MEDICAL BILL PAY UNIT 10164 CENTRAL OFFICE FACILITIES PLANNING/CAP 10166 …
https://www.osc.ny.gov/state-agencies/guidance/new-york-state-accounting-system-user-procedures-manualDiNapoli Finds Slow Property Tax Growth for Local Governments
… occurred even before the enactment of the 2011 tax cap law, which limits tax levy increases to the lesser of 2 … their tax cap in the first year of the new tax freeze law was about the same as in the year prior. However, … school districts comply with the State’s property tax cap law; Found more than $788,241 in local government assets that …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-finds-slow-property-tax-growth-local-governmentsOpinion 97-20
… and purchasing appliances for firehouse kitchen) INSURANCE LAW, §§9104, 9105: Unless otherwise provided by special act, … firehouse kitchen. Sections 9104 and 9105 of the Insurance Law govern the use of foreign fire insurance tax moneys except as otherwise provided in any special law 1 . These sections provide that the foreign fire …
https://www.osc.ny.gov/legal-opinions/opinion-97-20DiNapoli Calls For Stepped Up Enforcement of State's Bottle Bill
… York's returnable container deposit law to recover all the funds the state is entitled to from bottlers and beverage … initial deposit. When a bottle or can is not returned, the unclaimed deposit is held by the deposit initiator, who must remit 80 percent of any unclaimed bottle deposits to the state on a quarterly basis. …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-calls-stepped-enforcement-states-bottle-billDiNapoli: State Needs To Do More for Growing Mental Health Crisis in Schools
… for every 500 students. The audit notes that while state law does not require school districts to provide in-school … or that the instruction achieves the intent of the law. Mental health education is one of the key ways school … are providing mental health education as required by law. SED generally agreed with the audit’s findings. The …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-state-needs-do-more-growing-mental-health-crisis-schoolsVillage of Washingtonville – Budget Review (B25-6-1)
… (Village), subject to the provisions of Local Finance Law (LFL) Section 10.10, to issue debt not to exceed $4.5 … when a village is authorized by a special or general law to incur debt to liquidate an operating deficit, it must … greater than the tax levy limit (tax cap) unless a local law is adopted to override the limit. Review the proposed …
https://www.osc.ny.gov/local-government/audits/village/2025/01/22/village-washingtonville-budget-review-b25-6-1State Comptroller DiNapoli Releases Municipal Audits
… with the Office of the State Comptroller, as required by law. The board did not annually audit the clerk-treasurers’ records, as required by law. Town of Ripley – Town Clerk Collections (Chautauqua … bank account instead of the treasurer, as required by law. These actions result in an increased risk of theft and …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-audits-0