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Town of Wawayanda – Financial Operations (2024M-160)
… [read complete report - pdf] Audit Objective Did the Town of Wawayanda (Town) Town Board (Board) and officials properly … ensuring that day-to-day financial activities are recorded in the accounting system. The Board appointed a Supervisor’s … and complete. Town officials maintained an excessive number of bank accounts 1 which limited their ability to …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160Accounts Payable Advisory No. 41
… where the agency plans to use the procurement card as a payment method. The use of POs allows the State to collect, …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/41-requisitions-and-purchase-orders-centralized-contract-purchasesJefferson-Lewis-Hamilton-Herkimer-Oneida Board of Cooperative Educational Services – Separation Payments (2016M-304)
… have established an effective employee separation payment process. Key Recommendations There are no …
https://www.osc.ny.gov/local-government/audits/boces/2016/10/28/jefferson-lewis-hamilton-herkimer-oneida-board-cooperative-educational-servicesRetroactive Service Credit Due to Litigation, Settlements, and Arbitration Awards – Enhanced Reporting
… settlements or arbitration when such actions result in the payment of retroactive salary. If you would like legal …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/retroactive-service-credit-due-litigation-settlements-and-arbitration-awardsRetroactive Service Credit due to Litigation, Settlements, and Arbitration Awards – Legacy Reporting
… NYSLRS can only award retroactive service credit based on … OSC’s Legal Department at 518-473-5880. 1 To adjust a member’s salary or days worked due to litigation, … suggest you send our Member and Employer Services Bureau a copy of the legal document for review. You will be charged …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/retroactive-service-creditSachem Public Library – Claims Processing (2016M-327)
… Conduct thorough and deliberate audits of claims for payment, ensuring that each claim contains sufficient …
https://www.osc.ny.gov/local-government/audits/library/2016/12/02/sachem-public-library-claims-processing-2016m-327Accounts Payable Advisory No. 6
… of vouchers payable to Time Warner Cable may delay payment crediting. Also, consistent with the GFO Chapter …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/6-complex-entity-time-warner-cableAccounts Payable Advisory No. 16
… vouchers payable to Long Island Power Authority may delay payment crediting. Also, consistent with the GFO, Chapter …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/16-complex-entity-long-island-power-authorityAccounts Payable Advisory No. 7
… of vouchers payable to Barnes and Noble may delay payment crediting. Also, consistent with the GFO, Chapter …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/7-complex-entity-barnes-nobleElizabethtown-Lewis Central School District – Claims Processing (2015M-297)
… adequately supported, and audited and approved prior to payment. Key Recommendations There were no recommendations in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/elizabethtown-lewis-central-school-district-claims-processing-2015m-297Whitesboro Central School District – Claims Auditing (2016M-115)
… is located in the Towns of Whitestown, Deerfield, Marcy and Trenton in Oneida County and the Town of Schuyler in Herkimer County. The District, … million. Key Finding Claims were for appropriate purposes and were adequately supported, audited and approved prior to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/whitesboro-central-school-district-claims-auditing-2016m-115IX.11.D DUNS Number – IX. Federal Grants
… be familiar with the following reference for single audit compliance issues. Effective October 1, 2003, federal grant … be familiar with the following reference for single audit compliance issues …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11d-duns-numberBradford Fire Co. Treasurer Arrested for Stealing Public Funds
… court on August 1. “Ms. Hamilton exploited her position to take advantage of the fire company and her community for … said DiNapoli. “It’s unfortunate that our staff continues to uncover these types of cases, but the public can be sure that we will work diligently to expose public corruption and partner with law enforcement …
https://www.osc.ny.gov/press/releases/2016/07/bradford-fire-co-treasurer-arrested-stealing-public-fundsContract Advisory No. 26
… the requirements of section two hundred one-g of the labor law.” Bids that do not contain the above certification may …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/26-statement-sexual-harassment-prevention-bidsReal Property Tax Cap: Overview of the Role of the Office of the State Comptroller
… The State’s property tax cap limits the amount of property taxes that local … A) law [pdf]. Determines How Local Governments Report Tax Cap Information Local governments and school districts are …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-overview-role-office-state-comptrollerState Agencies Bulletin No. 1702
… Purpose To notify agencies that the pensionable overtime earnings … members eligible for overtime compensation and/or limited to the Governor’s Salary cap limit of $179,900 are affected … Fiscal Year (April 1st to March 31st) but should instead have a plan year that operates on the calendar year (January …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1702-2019-tier-6-ot-limit-and-plan-year-changes-nyc-retirement-systemsControls Over Cash Advance Accounts
… 2014. Background Under Section 115 of the State Finance Law, cash advances are issued to State agencies for purposes …
https://www.osc.ny.gov/state-agencies/audits/2015/04/06/controls-over-cash-advance-accountsEarly Childhood Education Center – Compliance With the Reimbursable Cost Manual
… reported by the Early Childhood Education Center (ECEC) on its Consolidated Fiscal Reports (CFRs) were properly … by SED. SED sets the special education tuition rates based on financial information, including costs, reported by providers on their annual CFR. To be eligible for reimbursement, the …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/early-childhood-education-center-compliance-reimbursable-cost-manualCity of Lockport -- Budget Review (B1-15-20)
… $400,000. The Common Council will have to adopt a local law to override the tax levy limit. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/city/2015/11/04/city-lockport-budget-review-b1-15-20Roxbury Central School District – Financial Condition (2013M-207)
… expenditure estimates that are realistic and based upon all information available at the time the budget is developed. Review all reserve balances and determine if the amounts reserved …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/01/roxbury-central-school-district-financial-condition-2013m-207