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North Country Community College – Internal Controls Over Selected Financial Operations (2013M-354)
… 1, 2012 through August 31, 2013. Background North Country Community College is located in Essex County and is … North Country Community College Internal Controls Over Selected …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/28/north-country-community-college-internal-controls-over-selectedHewlett Bay Fire District
… million. Key Findings The District’s procurement policy does not require competition for the procurement of … for remote access and breach notification. The District does not have a formal disaster recovery plan. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/hewlett-bay-fire-districtGardiner Fire District – Length of Service Award Program (2013M-265)
… controls over its Length of Service Award Program (LOSAP) for the period January 1, 2012 through January 29, … approximately $367,000. Key Findings The District’s LOSAP Point System is inconsistent with General Municipal … did not obtain an annual independent audit of the LOSAP as required. Key Recommendations Amend the Point System …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/gardiner-fire-district-length-service-award-program-2013m-265Orchard Park Central School District - Financial Management and Payroll (2018M-89)
… 2014-15 to 2017-18. Three teachers were paid stipends at rates not established by a collective bargaining agreement … necessary and reasonable. Ensure that all payments, pay rates and stipends are paid at rates established by a CBA, employment contract or Board …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/orchard-park-central-school-district-financial-management-and-payrollVillage of Owego - Board Oversight and Financial Operations (2018M-101)
… internal controls to safeguard money in the custody of the Clerk-Treasurer’s office. Key Findings The Board was … complete financial reports each month. Further, the value of these reports was greatly diminished because accounting … were inaccurate and not prepared for all accounts. Because of ineffective recordkeeping, the certified public accounting …
https://www.osc.ny.gov/local-government/audits/village/2018/09/21/village-owego-board-oversight-and-financial-operations-2018m-101Town of Alexandria - Justice Court Time and Attendance and Court Operations (2017M-284)
… Determine whether the Court Clerk (Clerk) reported hours on her Town of Alexandria (Town) time sheets that coincided … review and approval. The Clerk reported 405 hours on her Town time sheets totaling $5,868 that coincided with … Clerk claimed 112 hours of sick leave at a cost of $1,795 on her Town time sheets on days that she also reported …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/10/23/town-alexandria-justice-court-time-and-attendance-and-court-operationsNew Suffolk Common School District - Board Oversight and Local Finance Law (2018M-177)
… officials complied with Local Finance Law when using a line of credit. Key Findings The Treasurer’s duties are not … Finance Law when authorizing $220,000 of borrowing using a line of credit. Key Recommendations Establish compensating … whether they and officials complied with Law when using a line of credit …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/14/new-suffolk-common-school-district-board-oversight-and-local-finance-lawSalamanca City School District – Financial Management and Payroll (2017M-138)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management practices and … the statutory limit. Review all reserves at least annually to determine if the amounts reserved are necessary and reasonable. Any excess funds should be transferred to unrestricted fund balance (where allowed by law) or to …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/salamanca-city-school-district-financial-management-and-payroll-2017m-138Oppenheim-Ephratah-St. Johnsville Central School District – Financial Management and Fuel Inventory (2017M-240)
… Background The Oppenheim-Ephratah-St. Johnsville Central School District is located in the towns of Oppenheim, … OppenheimEphratahSt Johnsville Central School District Financial Management and Fuel Inventory …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/oppenheim-ephratah-st-johnsville-central-school-district-financialRensselaer County – Public Health Department Receipts (2013M-18)
… to determine whether they were properly accounted for and deposited for the period January 1, 2007, to August 30, … has a population of approximately 160,000 residents and includes two cities, 14 towns and six villages. The County is governed by an elected …
https://www.osc.ny.gov/local-government/audits/county/2013/03/26/rensselaer-county-public-health-department-receipts-2013m-18Mount Vernon City School District – Purchasing and Claims Auditing (2017M-198)
… period July 1, 2015 through April 3, 2017. Background The Mount Vernon City School District is located in the City of Mount Vernon in Westchester County. The District had … Mount Vernon City School District Purchasing and Claims …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mount-vernon-city-school-district-purchasing-and-claims-auditing-2017mMcGraw Central School District – Fund Balances (2017M-248)
… purpose of our audit was to determine whether the Board and District officials ensured that the general fund balance and reserve fund levels were reasonable for the period July … 10 percentage points. Reserves were not used as intended and could be overfunded by $1.8 million as of June 30, 2017. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mcgraw-central-school-district-fund-balances-2017m-248Ballston Area Recreation Commission – Board Oversight (2015M-269)
… or make regular bank deposits for money collected from the soccer concession stand. The Commission has not filed annual … and recover from the Director all funds received from the soccer concession stand that were not deposited. File the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/ballston-area-recreation-commission-board-oversight-2015m-269State Agencies Bulletin No. 1578
… Purpose To provide agencies with instructions for processing the 2016-2017 Pilot Firearms Training and … be eligible to receive an incentive payment in return for participating in an agency-directed training program … be submitted in Pay Period 6L, paychecks dated 07/06/17 for Institution and Pay Period 6L, paychecks dated 07/12/17 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1578-2016-2017-public-employees-federation-pef-pilot-firearms-training-andCUNY Bulletin No. CU-591
… Campus Public Safety Sergeant Be in Active pay status for at least 100 working days from December 1 to May 31 $379.00 … Campus Peace Officer (hourly) Be in Active pay status for at least 522 hours from December 1 to May 31 $227.00 Campus … Security Assistant (full-time) Be in Active pay status for at least 100 working days from December 1 to May 31 $247.50 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-591-cuny-june-2017-uniform-allowance-paymentState Agencies Bulletin No. 1628
… job location is within the five boroughs of New York City (NYC), $11.00 for State employees whose job location is within … Agency Minimum Hourly Wage Other (job location outside of NYC) $10.40 Other (Nassau, Suffolk or Westchester county) $11.00* Other (job location in NYC) $13.00* *The increase to $11.00 for employees whose job …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1628-december-2017-minimum-wage-increase-hourly-employeesCUNY Bulletin No. CU-359
… Questions about this bulletin may be e-mailed to the Non Executive Audit mailbox. Questions about Deductions may …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-359-establishment-new-bargaining-units-and-benefit-programsOpinion 98 - 22
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … law, created a publicity fund "in an amount not exceeding $5,000 in a fiscal year". The village board is considering …
https://www.osc.ny.gov/legal-opinions/opinion-98-22Opinion 92-21
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. FEES -- Justice Courts (mass dismissal of cases - entitlement to fees under General Municipal Law, … Whether towns and villages are entitled to the payment of fees pursuant to section 99l of the General Municipal Law …
https://www.osc.ny.gov/legal-opinions/opinion-92-21DiNapoli: Better Monitoring of "Leandra’s Law" Enforcement Needed
… can be taken to protect the public and keep our roadways safe.” Under the Child Passenger Protection Act, also known as “Leandra’s Law,” individuals convicted for … of Persons Convicted of Driving While Intoxicated , or go to: …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-better-monitoring-leandras-law-enforcement-needed