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Town of Barrington – Financial Management (2017M-103)
… site, the Town’s financial records were not available for public inspection during reasonable times as required by law. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-barrington-financial-management-2017m-103Selected Aspects of Discretionary Spending
… Authority (Authority) was created in 1970 as a public benefit corporation, to provide transportation … Authority spending that was discretionary in nature. Each public authority should have formal policies and procedures …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spending-1City of Long Beach – Budget Review (B22-7-4)
… the significant revenue and expenditure projections in the City's proposed budget for the 2022-23 fiscal year are reasonable, and whether the … fund operating deficits to submit their proposed budgets for the next fiscal year to the State Comptroller for review …
https://www.osc.ny.gov/local-government/audits/city/2022/05/13/city-long-beach-budget-review-b22-7-4Newark School District Public Library – Board Oversight (2014M-54)
… 1, 2011 through August 26, 2013. Background The Newark Public Library is located in Wayne County. A Board of … vendor to access the Library’s bank account. … Newark School District Public Library Board Oversight 2014M54 …
https://www.osc.ny.gov/local-government/audits/library/2014/06/20/newark-school-district-public-library-board-oversight-2014m-54Oversight of Young Adult Institute, Inc.'s Family Support Services Contracts (Follow-Up)
… Objective To determine the extent of the implementation of the three … disabilities. Family Support Services (FSS) are designed to help families care for a relative with a developmental …
https://www.osc.ny.gov/state-agencies/audits/2019/11/18/oversight-young-adult-institute-incs-family-support-services-contracts-followTown of Dunkirk – Justice Court (2013M-106)
… of our audit was to evaluate internal controls over the Court’s financial operations for the period January 1, 2012, … duties involve adjudicating legal matters within the Court’s jurisdiction and administering moneys collected from … fees, and restitution. Key Findings The Justices, and the Court Clerk, did not prepare monthly accountabilities of …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-dunkirk-justice-court-2013m-106Village of Brightwaters – Financial Operations, Conflict of Interest and Information Technology (2012M-190)
… audit was to review selected Village financial operations for the period June 1, 2010, through February 29, 2012. … Trustees and an elected Mayor. Operating expenditures for the 2010-11 fiscal year were $2,866,612. Key Findings … failed to audit all claims as required by Village Law. For the fiscal year ended May 31, 2011, the Board reviewed …
https://www.osc.ny.gov/local-government/audits/village/2013/02/22/village-brightwaters-financial-operations-conflict-interest-and-informationAkron Fire Department – Financial Activities (2014M-196)
… [read complete report - pdf] Purpose of Audit The purpose of our audit was to determine whether Department … 16, 2014. Background The Akron Fire Department is located in the Village of Akron in Erie County. The Department …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/04/10/akron-fire-department-financial-activities-2014m-196Village of Mastic Beach – Treasurer’s Office and Credit Cards (2014M-150)
… Purpose of Audit The purpose of our audit was to review selected Village … 2013. Background The Village of Mastic Beach is located in the Town of Brookhaven in Suffolk County and has approximately 14,900 residents. The …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-mastic-beach-treasurers-office-and-credit-cards-2014m-150State Agencies Bulletin No. 2237
… that specific check only. Only employees who received pay, in addition to unfilled positions, are included on the master … fields were added to assist agencies who may use this data in their internal systems. Effective Dates: Thursday, … modification utilizes previously existing filler spaces in positions 6453 through 6461 on the file layout. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2237-changes-nhrp501-agency-master-file-include-additional-fieldsXI.1 Procurement and Contract Management Overview and Policies – XI. Procurement and Contract Management
… The purpose of this chapter is to provide policies, … process, and guidance to State contracting entities in determining whether a contract-related transaction is … was first issued in 2011 to support implementation of the State Financial System SFS in 2012 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi1-procurement-contract-management-overview-policiesSole Custody Reporting
… started. If you forgot your credentials, click “I forgot my User ID” and/or “I forgot my Password” to recover your credentials. New Users To …
https://www.osc.ny.gov/state-agencies/guidance/sole-custody-reportingAnnual Financial Report
… of adopted budget information. Previously, information from enterprise fund budgets was not required. Reporting of negative values in the financial … Fire District Questionnaire Fire districts will be required to report their statutory spending limit. Energy …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-reportOpinion 98-14
… submitted by a town highway superintendent may set forth only the following two categories: (1) the amounts proposed … for separate funds. The amendment requires instead that only two funds be established (one townwide and one town outside village) to account for the …
https://www.osc.ny.gov/legal-opinions/opinion-98-14State Agencies Bulletin No. 1217
… Purpose To provide clear and consistent requirements for processing salary payments made pursuant to Court Orders, Awards, and Settlement Agreements. Affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1217-new-requirements-and-procedures-processing-salary-payments-pursuantState Agencies Bulletin No. 1217.1
… Bulletin Supersedes Payroll Bulletin No. 1217 Purpose: To provide clear and consistent requirements for processing salary payments made pursuant to Court Orders, Awards, and Settlement Agreements. Affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/12171-new-requirements-and-procedures-processing-salary-payments-pursuantIX.12.O Refunds – IX. Federal Grants
… from the report is summarized by federal program to identify those refunds credited to federal fund appropriations that reflect a gross … to the federal funds appropriation on a timely basis will have to separately account for the time (number of days, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12o-refundsSpencer-Van Etten Central School District – Information Technology (2021M-155)
… have generally taken adequate steps towards helping to ensure computerized data was safeguarded through managing … and audit recommendations were communicated confidentially to officials. District officials agreed with our audit …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/spencer-van-etten-central-school-district-information-technology-2021mTown of Coventry - Town Clerk/Tax Collector (2021M-180)
… report - pdf] Audit Objective Determine whether the Town of Coventry (Town) Town Clerk/Tax Collector (Clerk) recorded, … As a result, the Town’s collections were at a greater risk of being lost or misappropriated. The Clerk did not … collections and fees months after they were received. As of July 31, 2021, a portion of real property tax penalties …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-coventry-town-clerktax-collector-2021m-180CUNY Bulletin No. CU-643
… Purpose To explain the agency procedures for reporting rate increases and … miscellaneous earnings Affected Employees CUNY employees in the titles of Carpenter and Supervisor Carpenter Background A Memorandum …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-643-cuny-retroactive-salary-rate-increases-carpenters-and