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Town of Hancock – Transfer Station Operations (2016M-255)
… Key Findings The Town of Hancock received a $2,200 payment from the Town of Tompkins but expended $57,100 for … operations. Reevaluate the Town of Tompkins’ contract payment if the fee structure is not changed to increase …
https://www.osc.ny.gov/local-government/audits/town/2016/10/28/town-hancock-transfer-station-operations-2016m-255Hughsonville Fire District – Internal Controls Over Cash Disbursements (2014M-159)
… Board did not perform a proper audit of vouchers prior to payment or ensure that adequate supporting documentation was … credit card and food and beverage policies prior to payment. Establish procedures to obtain the required number …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/hughsonville-fire-district-internal-controls-over-cash-disbursements-2014mBrookfield Central School District – Claims Audit Process (2018M-6)
… were adequately documented, were for appropriate purposes and were properly audited and approved prior to payment for the period July 1, 2016 … of Bridgewater, Brookfield, Columbus, Hamilton, Madison and Sangerfield in Chenango, Madison and Oneida Counties. The …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/brookfield-central-school-district-claims-audit-process-2018m-6Rutland Fire District – Board Oversight (2017M-262)
… adequate oversight of District financial operations for the period January 1, 2016 through July 31, 2017. … residents over 45 square miles. Budgeted appropriations for 2017 totaled $246,224. Key Findings The Board did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/02/rutland-fire-district-board-oversight-2017m-262Town of Rush – Board Oversight (2014M-193)
… Key Findings The Board did not audit claims prior to payment during fiscal years 2012 and 2013. The Board did not … Conduct a thorough and deliberate audit of all claims for payment against the Town before payments are disbursed. …
https://www.osc.ny.gov/local-government/audits/town/2014/10/10/town-rush-board-oversight-2014m-193Village of Delhi - Disbursements (2019M-204)
… $5,100 that she was not entitled to. Employees received payment for medical reimbursements totaling nearly $5,700 … independent of payroll processing reviews payroll before payment. Create procedures for medical reimbursements to …
https://www.osc.ny.gov/local-government/audits/village/2020/01/31/village-delhi-disbursements-2019m-204Town of Le Roy – Purchasing (2014M-106)
… the Board ensured that claims were properly itemized and supported prior to payment and that those goods and services were procured in accordance with the adopted …
https://www.osc.ny.gov/local-government/audits/town/2014/06/27/town-le-roy-purchasing-2014m-106Mastic Beach Fire District – Cash Disbursements (2017M-38)
… $394,037 prior to the Board resolution authorizing payment. The Treasurer does not provide the Board with a … of checks to be approved for audit and approval before payment and include a detailed resolution of such audit and …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/24/mastic-beach-fire-district-cash-disbursements-2017m-38Sag Harbor Union Free School District – Claims Auditing (2022M-174)
… were appropriate, supported, audited and approved before payment. Key Findings Although all claims were appropriate, audited and approved before payment, the claims auditor did not ensure claims were …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/03/sag-harbor-union-free-school-district-claims-auditing-2022m-174Village of Westfield – Water and Sewer Operations (2014M-209)
… Purpose of Audit The purpose of our audit was to examine the operation of the water and sewer funds for the period June 1, 2012 …
https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-westfield-water-and-sewer-operations-2014m-209Andes Joint Fire District – Financial Activities (2020M-158)
… before payment. Have adequate supporting documentation for seven disbursements totaling $1,194 and evidence it …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/12/andes-joint-fire-district-financial-activities-2020m-158Masonville Fire District – Financial Activities (2020M-165)
… totaling $75,880 before payment. Audit the Treasurer’s records. Ensure sensitive and personal electronic data was … used her personal computer to maintain District financial records and perform online banking transactions. Key … before payment and annually auditing the Treasurer’s records. Ensure that the Treasurer transfers all District …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/26/masonville-fire-district-financial-activities-2020m-165Review of the Local Development Corporation of Laurelton, Rosedale and Springfield Gardens (LDC)
… Purpose The objective of our examination was to determine whether payments made to the Local Development … relevant to the contract objectives, and was for expenses not previously paid from another funding source. Key Findings The LDC was able to substantiate only $4,284.09 in expenses under the …
https://www.osc.ny.gov/state-agencies/audits/2015/08/24/review-local-development-corporation-laurelton-rosedale-and-springfield-gardens-ldcState Agencies Bulletin No. 319
… dated 5/22/02, Institution checks dated 5/15/02. Advance Payment of Earned Income Credit In 2002, employees whose … for the new filing status, may be eligible for the advance payment of the Earned Income Credit (EIC), with a maximum …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/319-change-federal-tax-data-2-panel-earned-income-tax-credit-2002Other Bulletin No. 26
… additional guidelines regarding the implementation of this payment. Effective Date(s) The April 2015 SCF M/C Salary … effective date and check date: Pay Cycle/Pay Period Type Payment Effective Date Check Date Administration Lag 03/26/15 … code of Leave of Absence/WCL, WDL, WPS or WSP) on the payment effective date, OSC will automatically insert a row …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-26-april-2015-state-university-construction-fund-scfState Agencies Bulletin No. 1407
… additional guidelines regarding the implementation of this payment. Effective Date(s) The April 2015 M/C Salary Increase … effective dates and check dates: Pay Cycle/Pay Period Type Payment Effective Date Check Date Administration Lag 03/26/15 … code of Leave of Absence/WCL, WDL, WPS or WSP) on the payment effective date, OSC will automatically insert a row …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1407-april-2015-management-and-confidential-mc-salary-increaseXII.6.A Paying Another State Agency – XII. Expenditures
… Payments from one Business Unit to another require the use of the Special Use Vendor IDs called Interagency Vendor IDs. The Office of the State Comptroller’s (OSC) Vendor Management Unit (VMU) … SFS. The transaction is processed without the production of a check. The Billing Business Unit creates a bill to the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6a-paying-another-state-agencyState Agencies Bulletin No. 330
… of whether or not the employee receives a stipend payment. Employees on Military Leave Without Pay are treated … on Leave without Pay The amount of the Productivity Gain Payment (PGP) for an employee who is now eligible under the … 327 for instructions for reporting the Productivity Gain Payment and the adjustment for Productivity Gain Exchange …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/330-additional-eligibility-criteria-and-information-regarding-2002State Police Bulletin No. SP-88
… represented by State Police Benevolent Association of the NYS Troopers, Inc. in BU17 Effective Date(s) Effective … BU17. The amount of the payment is $2575.00. Command Pay (COM) and Command Pay State Police BU17 (CMD) For Officers … whose bargaining unit is 17 and who have Command Pay ( COM ) of $250.00, OSC will insert an End Date of 4/6/05 to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-88-state-police-benevolent-association-nys-troopers-inc-bargaining-unit-17Opinion 96-8
… or statutory amendments that bear on the issues discussed in the opinion. FEES -- Justice Courts (payment of fees … Municipal Law, §99-l[1][a] for handling cases which result in default judgments) STATE COMPTROLLER -- Justice Court Fund … LAW, §99-l(1)(a); VEHICLE AND TRAFFIC LAW, §§155, 1630; PUBLIC AUTHORITIES LAW, §361: Towns and villages are entitled …
https://www.osc.ny.gov/legal-opinions/opinion-96-8