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IV.3.A Taxes – IV. Accounting Codes - Uses and Descriptions
… administered by the State Comptroller who is responsible for the disposition and recording of tax receipts pursuant to … and Resource Tracking System (CARTS) Undistributed Taxes For temporary deposit of taxes and fees collected via DTF’s … on 501Cs, colleges and universities, and charitable trusts for income earned from activities not related to the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3a-taxesState Agencies Bulletin No. 550
… Update of Rows on Job Data and Additional Pay Pages After payroll processing for Pay Period 1L is completed, OSC will … only if the employee was subsequently returned to the payroll in an eligible bargaining unit. Rows will be inserted … mailbox. All other questions may be directed to the Payroll Audit mailbox. … To inform agencies of OSCs automatic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/550-april-1-2005-salary-and-other-increases-employees-represented-publicDiNapoli: State Correction Commission Falling Short in Tracking Problems or Inspecting Prisons
… The state agency in charge of the oversight and inspection of 561 state and local correctional facilities and jails … P. DiNapoli. Auditors also found the State Commission of Correction is also not routinely inspecting the state's 54 …
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-state-correction-commission-falling-short-tracking-problems-or-inspecting-prisonsMonitoring of Construction Management
… Objectives To determine if the Office of General Services (Office) is adequately monitoring construction management contracts to ensure they meet the terms and requirements, and if the … for a contract valued at approximately $1.8 million, did not meet the criteria outlined in the Request for Proposals …
https://www.osc.ny.gov/state-agencies/audits/2021/12/30/monitoring-construction-managementThe Survivor’s Benefit Program for Retired NYS Employees
… 1, 1966 and March 31, 1970. *State service means your salary is/was paid directly by New York State. What You … Survivor’s Benefit Program. You are automatically covered for this benefit if you have ten years of full-time State … State service at age 62 or older. Who is my beneficiary for this benefit? For current Retirement System members, the …
https://www.osc.ny.gov/retirement/publications/survivors-benefit-program-retired-nys-employeesParticipation in the Program – Contribution Stabilization Program
… year billing cycle following the fiscal year of approval. For example, if you withdraw in fiscal year 2024 (April 1, … the normal rate (not the graded rate) in fiscal year 2025 (for your bill that will be due in February 2025). Beginning …
https://www.osc.ny.gov/retirement/employers/csp/participation-programGeneseo Central School District - Online Banking (2019M-172)
Determine whether District officials ensured online banking transactions were appropriate and secure
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/geneseo-central-school-district-online-banking-2019m-172Hamilton Central School District – Procurement (2020M-168)
… for the purchase of goods and services not subject to competitive bidding. Key Findings District officials did … for the purchase of goods and services not subject to competitive bidding, as required by the District’s … Periodically issue requests for proposals (RFPs) to solicit competition when seeking professional services. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/hamilton-central-school-district-procurement-2020m-168Fonda-Fultonville Joint Wastewater Treatment Facility - Board Oversight (2019M-252)
… and money was safeguarded. Key Findings The Board did not: Act in accordance with the inter-municipal agreement. …
https://www.osc.ny.gov/local-government/audits/joint-activity/2020/03/20/fonda-fultonville-joint-wastewater-treatment-facility-board-oversightTri-Valley Central School District - Financial Management (2020M-17)
… our findings and recommendations and indicated that they have taken, or planned to take, corrective action. … …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/tri-valley-central-school-district-financial-management-2020m-17Village of Millport – Treasurer’s Misappropriation of Funds (2016M-256)
… internal controls over the Village’s financial operations for the period June 1, 2013 through November 17, 2015. … services to its residents. Budgeted appropriations for the 2015-16 fiscal year totaled $287,500. Key Findings … manner. The Board did not annually perform or provide for an annual audit of the Treasurer’s records and financial …
https://www.osc.ny.gov/local-government/audits/village/2019/06/19/village-millport-treasurers-misappropriation-funds-2016m-256City of Long Beach – Budget Review (B20-7-3)
… million for overtime, yet the City has already expended $2.9 million of the $3.1 million budgeted for 2019-20 as of …
https://www.osc.ny.gov/local-government/audits/city/2020/05/13/city-long-beach-budget-review-b20-7-3Hudson Housing Authority – Information Technology (2019M-224)
… them to all employees, review and update routinely or when significant changes in the environment occur. Create and maintain service level agreements (SLAs) for any IT services provided by third-party vendors. Consider …
https://www.osc.ny.gov/local-government/audits/public-authority/2020/07/10/hudson-housing-authority-information-technology-2019m-224Village of Bemus Point – Clerk-Treasurer (2022M-38)
Determine whether the Village of Bemus Point Village ClerkTreasurer properly deposited recorded reported and disbursed Village funds
https://www.osc.ny.gov/local-government/audits/village/2022/07/22/village-bemus-point-clerk-treasurer-2022m-38Mount Pleasant Blythedale Union Free School District – Procurement (2022M-86)
… District (District) officials procured goods and services in accordance with the Board of Education’s (Board) policies … not support that they periodically sought competition for purchases totaling $478,613. In particular, officials did … the purchasing policies to include sufficient guidelines for the procurement of professional services. Periodically …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/28/mount-pleasant-blythedale-union-free-school-district-procurement-2022m-86Oversight of Certified Homeless Shelter Food Services
… by food service workers who are regularly tested for tuberculosis (TB). OTDA administers New York State’s … families or 20 or more single adults) and is responsible for inspecting them and ensuring they meet certain standards, … York City Department of Social Services, is responsible for ensuring that homeless shelters in New York City meet …
https://www.osc.ny.gov/state-agencies/audits/2018/10/29/oversight-certified-homeless-shelter-food-servicesTown 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-106Opinion 89-35
… supervisor, authorizing and directing the supervisor to pay the claimant the amount allowed on his claim (Town Law, …
https://www.osc.ny.gov/legal-opinions/opinion-89-35Ticonderoga Joint Town/Village Fire District – Board Oversight (2023M-182)
… records is performed and filed within 180 days of the close of the fiscal year. File the District’s required AUDs with our office within 60 days of the close of the fiscal year. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/04/19/ticonderoga-joint-townvillage-fire-district-board-oversight-2023m-182Le Roy Central School District – Reserve Funds (2022M-110)
… District officials properly established and used reserve funds and maintained them at reasonable levels. Key Findings … Board and District officials properly established reserve funds that have balances totaling $3 million, they did not … District officials properly established and used reserve funds and maintained them at reasonable levels …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/le-roy-central-school-district-reserve-funds-2022m-110