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Sempronius Fire Company – Financial Activities (2017M-231)
… Company is affiliated with the Three Town Fire District in Cayuga County and provides fire protection services for … is governed by a five-member Board. Operating expenses in 2016 totaled $40,849. Key Findings The Board did not … statements were not prepared for fundraising events held in 2016 with revenues totaling $59,449. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/26/sempronius-fire-company-financial-activities-2017m-231Katonah-Lewisboro Union Free School District – Procurement of Professional Services (2016M-193)
… Purpose of Audit The purpose of our audit was to review the process and procedures used to procure professional services for the period July 1, 2014 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/katonah-lewisboro-union-free-school-district-procurement-professionalRotterdam-Mohonasen Central School District – Claims Processing (2013M-19)
… The Rotterdam-Mohonasen Central School District is located in Schenectady County. The District is governed by the Board … claims processing function that allow claims to be audited in a timely manner and in accordance with District policy and Education Law. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/rotterdam-mohonasen-central-school-district-claims-processing-2013m-19Challenging a Determination – Article 14 Benefits
… in the Albany, New York area. … Article 14 information for PFRS Tier 3 members Covers pension disability and death …
https://www.osc.ny.gov/retirement/publications/1644/challenging-determinationVillage of Belle Terre – Audit of Claims (2013M-87)
… claims. Background The Village of Belle Terre is located in the Town of Brookhaven in Suffolk County. The Village is … elected Deputy Mayor. The Village’s operating expenditures for the fiscal year ended May 31, 2012 were $995,825, funded … Key Recommendation There are no recommendations for this report. … Village of Belle Terre Audit of Claims 2013M87 …
https://www.osc.ny.gov/local-government/audits/village/2013/06/07/village-belle-terre-audit-claims-2013m-87Town of Patterson - Recycling Center Cash Receipts (2019M-237)
… supported, recorded and remitted timely and intact (in the same form and amount as received). Key Findings Cash … receipts were not remitted timely and intact, resulting in discrepancies with 44 of 76 remittances (58 percent) to … supported recorded and remitted timely and intact in the same form and amount as received …
https://www.osc.ny.gov/local-government/audits/town/2020/03/20/town-patterson-recycling-center-cash-receipts-2019m-237Town of Mooers - Cash Management (2020M-36)
… maximized. Had the Supervisor invested available funds in a financial institution with higher available interest … funds for investment. Ensure available funds are invested in a manner, within legal limits, to maximize interest … B includes our comment on an issue that was raised in the Town’s response letter. … Determine whether Town …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-cash-management-2020m-36Cheektowaga-Maryvale Union Free School District - Continuing Education (2019M-123)
… Fringe benefit costs were disproportionately charged to the community education program expenditure account … agreed with our findings and indicated they planned to initiate corrective action. … Determine whether District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/06/cheektowaga-maryvale-union-free-school-district-continuing-educationVillage of Mayville – Online Banking (2020M-150)
… online banking transactions. A dedicated computer was used for online banking but authorized users were not provided …
https://www.osc.ny.gov/local-government/audits/village/2021/03/05/village-mayville-online-banking-2020m-150Accounts Payable Advisory No. 13
… that several agencies have disabled or "turned off" the matching option on many POs/vouchers created in SFS. … are instructed that failure to utilize voucher matching is unacceptable and that this practice must stop immediately. … . OSC will continue monitoring to ensure compliance with best practices and to assist agencies with business-specific …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/13-voucher-matching-process-required-sfsNyack Union Free School District – Reserve Funds (2014M-185)
… of our audit was to examine the District’s reserve funds for the period July 1, 2012 through March 24, 2014. … with approximately 2,950 students. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $75 … enough to pay the District's average unemployment claims for approximately seven years. Key Recommendation Routinely …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/03/nyack-union-free-school-district-reserve-funds-2014m-185Division of Housing and Community Renewal Bulletin No. DH-60
… Purpose To inform the Division of Homes and Community Renewal of OSC’s automatic processing … then by employee name in alphabetical order. NHRP708 – Mass Increment Payment Exception Report This report is a … then by employee name in alphabetical order. NHRP704 – Mass Increment Payment Report This report identifies all …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-60-april-2013-district-council-37-dc37-performanceLaw Pertaining to SUNY Police Officers
… Overview 2 A law pertaining to SUNY police officers was enacted on December 18, 2015. Chapter 561 … allowed sworn SUNY police officers who were members of the New York State and Local Employees’ Retirement System (ERS) to …
https://www.osc.ny.gov/retirement/members/law-pertaining-suny-police-officersState Agencies Bulletin No. 1246
… April 2013. Ineligible for Performance Advance Employees with an “Unsatisfactory” evaluation on their last rating date … on the Job Action Requests or Transfer Requests page with an effective date on or before 03/28/13 (Administration) … on the Job Action Requests or Transfer Requests page with an effective date after 03/28/13 (Administration) or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1246-april-2013-public-employees-federation-pef-performance-advancesNew York City’s Uneven Recovery: Mothers in the Workforce
… increase in unemployment than fathers. While New York City saw a different trend initially, in 2022 the previously … Sources: U.S. Bureau of Labor Statistics, Current Population Survey; OSC analysis The unemployment rate for … Black mothers were still unemployed, virtually unchanged from 2021; nationally, 6.5 percent were still unemployed. …
https://www.osc.ny.gov/reports/osdc/new-york-citys-uneven-recovery-mothers-workforceState Agencies Bulletin No. 1568
… will receive payment upon their return to the payroll. Employees with a Pay Basis Code of FEE are not … If the employee meets the eligibility criteria and has a Payroll Status of Active, Leave With Pay or Leave of Absence … If the employee meets the eligibility criteria but has a Payroll Status of Terminated, Retired or Leave of Absence …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1568-april-2016-managementconfidential-mc-salary-increaseOpinion 96-2
… This opinion represents the views of the Office of the State Comptroller at the time it was … behalf of a public library district created pursuant to a special act must charge to the district a proportionate … assessment reductions and small claims assessment review proceedings (see, Real Property Tax Law, §§ 726 and 734). …
https://www.osc.ny.gov/legal-opinions/opinion-96-2DiNapoli Releases Executive Budget Report
… State Comptroller Thomas P. DiNapoli on the State Fiscal Year (SFY) 2023-24 Executive Budget. The Executive Budget … assumed decline is realized, there could be an additional $6.2 billion in total costs, including $2.2 billion in state … increases the balance of statutory rainy-day reserves to $6.5 billion at the end of the current fiscal year and …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-releases-executive-budget-reportXI.2.B Contract Numbering – XI. Procurement and Contract Management
… The New York State Office of the State Comptroller (OSC) has defined certain formatting requirements for New York State Contract Identifiers to ensure that contract …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2b-contract-numberingOpinion 88-29
Whether a prohibited conflict of interest would arise if the mayor of a village in his private capacity purchases a parcel of land from the village industrial development agency IDA
https://www.osc.ny.gov/legal-opinions/opinion-88-29