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State Comptroller DiNapoli Releases Municipal & School Audits
… in its two checking accounts, which had an average monthly available balance of $4.8 million. Had officials considered … contracts through reviewing agency reports, in-person meetings with agency staff and firsthand observation of … Board of Cooperative Services (BOCES) – Meals Provided at Meetings BOCES officials did not adequately support meals …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-municipal-school-auditsFonda-Fultonville Central School District – Reserves Management (2021M-157)
… - pdf ] Audit Objective Determine whether the Board of Education (Board) properly managed reserve funds. Key … Define the financial objectives including the purpose, funding goals, conditions for reserve fund use and … the District may overfund reserves which can result in higher than necessary real property tax levies. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/fonda-fultonville-central-school-district-reserves-management-2021m-157DiNapoli: New York Needs to Improve Cybersecurity Support to Local Governments and Public Authorities
… the critical cybersecurity support they are providing to state agencies, local governments, and public authorities … federal Infrastructure Investment and Jobs Act underscores how critical strengthening cybersecurity is across New York. The legislation will provide much needed funding for local governments to modernize and …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-new-york-needs-improve-cybersecurity-support-local-governments-and-public-authoritiesOpinion 88-59
… This opinion represents the views of the Office of the State Comptroller at the time it was … not as compensation for services already rendered. This is in reply to your inquiry concerning the payment of the … has one justice, it shall also have an acting justice who shall serve when requested by the village justice or in …
https://www.osc.ny.gov/legal-opinions/opinion-88-59Westford Fire District – Internal Controls Over Financial Operations (2013M-270)
… routine oversight of the Treasurer such as reviewing check images in the subsequent month to verify that prior approved claims were in fact paid as directed. Audit the Treasurer’s records annually …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/westford-fire-district-internal-controls-over-financial-operations-2013mState Comptroller DiNapoli Releases School Audits
… Board of Cooperative Educational Services , Roslyn Union Free School District and the Sag Harbor Union Free School District . State Comptroller DiNapoli has made it … one former employee approximately $5,200. Roslyn Union Free School District – Cash Receipts (Nassau County) During …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-school-auditsSUNY Bulletin No. SU-291
… of OSC’s automatic processing of the December 2019 minimum wage increases for hourly employees and provide … other non-statutory positions paid using an hourly rate. A Memorandum dated 09/14/2016 from Nancy L. Zimpher, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-291-december-2019-minimum-wage-increase-hourly-employeesDiNapoli: New York’s Workforce Development Programs Lack Governance and Coordination
… programs offered by nearly two dozen state agencies and public authorities, but there is no functioning governing … body to coordinate planning, to make sure the needs of New Yorkers are met, and resources are used effectively, according to an audit of the Department of Labor (DOL) released today by State Comptroller …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-new-yorks-workforce-development-programs-lack-governance-and-coordinationOpinion 94-19
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … zero coupon bonds); (amount chargeable for bonds sold at discount) -- Discount Bonds (amount chargeable to debt … 104.00: There is no requirement for the establishment of a sinking fund with respect to "zero coupon bonds" issued …
https://www.osc.ny.gov/legal-opinions/opinion-94-19State Agencies Bulletin No. 1130
… Financial System, OSC and SFS are working together to test the transmission and processing of all files necessary … an Institution and an Administration payroll cycle. This test is being conducted in SFS’s production environment and … of the payroll period. The 12 digit Cost Center (Positions 5-16) will identify the Cost Center charged by Payroll. On …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1130-payroll-processing-during-sfs-full-dress-rehearsalOpinion 89-17
… that bear on the issues discussed in the opinion. SCHOOL DISTRICTS -- Reserve Fund (authority to establish fund … AND ASSESSMENTS -- Certiorari Proceedings (authority for school district to establish reserve fund to pay certiorari claims) EDUCATION LAW, §3651: A school district may establish and expend moneys from a …
https://www.osc.ny.gov/legal-opinions/opinion-89-17DiNapoli: Audit Finds Misuse of Funds in Town of Fishkill
… misused as much as $50,000 generated by the town’s senior center, according to an audit released today by State … offers various services to residents through its senior center, including providing food, coffee, bingo games, and … The town’s recreation director is responsible for the center’s financial activities. DiNapoli’s audit revealed the …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-audit-finds-misuse-funds-town-fishkillTown of Minisink – Payroll and Fire Protection and Ambulance Contracts (2017M-14)
… Audit The purpose of our audit was to review controls over payroll and fire protection and ambulance contracts for the … 13, 2016. Background The Town of Minisink is located in Orange County and has a population of approximately 4,500. The Town …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-minisink-payroll-and-fire-protection-and-ambulance-contracts-2017m-14State Agencies Bulletin No. 943
… ( UA1 ): $625 Eligible Titles: Environmental Conservation Officer Trainee 1 Environmental Conservation Officer Trainee 2 Environmental Conservation Officer Trainee 1(SPL) Environmental Conservation Officer …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/943-2009-uniform-allowance-and-uniform-clothing-allowance-security-employeesState Comptroller DiNapoli Releases Municipal Audits
… for an annual audit of her records. Town of Guilderland – Golf Course Collections (Albany County) Collections at the golf course were properly accounted for and deposited timely and intact. However, driving range fees were not remitted to the town comptroller's office …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1452
… Purpose To inform agencies of OSC’s automatic processing of the December 2015 minimum … Affected Employees Employees in hourly positions who meet the eligibility criteria Background Chapter 57 of … with the following bulletins the minimum hourly wage is being increased as noted: Division of the Budget Bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1452-december-2015-minimum-wage-increase-hourly-employeesState Agencies Bulletin No. 1786
… uncashed checks become abandoned property after one year. As a result, timely resolution is essential. More importantly, … in PayServ before sending the check to the Division of the Treasury. Please refer to NPAY590, address move update report …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1786-non-negotiated-andor-undeliverable-new-york-state-payroll-checksAdministration of Non-Competitive and Limited-Competition Contracts
… the Administration for Children's Services (ACS) properly awarded, extended, and renewed non-competitive and limited-competition contracts with vendors. We also assessed the adequacy of … the Administration for Childrens Services ACS properly awarded extended and renewed noncompetitive and …
https://www.osc.ny.gov/state-agencies/audits/2015/06/17/administration-non-competitive-and-limited-competition-contractsState Police Bulletin No. SP-108
… of State Police of the procedures for processing Fitness Bonus Payments. Affected Employees Troopers in Bargaining … 157 of the Laws of 2005 provide for an annual Fitness Bonus Payment. Effective Date(s) Payments may be submitted in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-108-fitness-bonus-payment-fiscal-year-2008-09State Police Bulletin No. SP-103
… provide for an annual Fitness Bonus Payment. Effective Date(s) Payments may be submitted in Pay Period 21L/22C for … on the date of participation in the physical fitness test. For Troopers in Bargaining Unit 07 who qualify, the … or other approved leave and pass the 2007-2008 fitness test may be entitled to Fitness Bonus Payments 2004, 2005 and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-103-fitness-bonus-payment-fiscal-year-2007-08