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Hyde Park Central School District - Fixed Assets (2019M-103)
… for and disposed of. Key Findings The District does not have a comprehensive policy for identifying and recording … in an inadequate segregation of duties. Fixed assets were not tagged as District property for seven items valued at … records each year and ensure they are accurate and up to date. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/hyde-park-central-school-district-fixed-assets-2019m-103Life Changes: Getting Your Affairs in Order and A Guide for Survivors
… know where your assets and documents are kept. Discuss funeral and burial options, and let your family know about … Organize Your Files Set up a file in a secure place at home listing all your records, certificates, names and phone … Retirement and death benefit information — copies of recent Member or Retiree Annual Statements, estimates, …
https://www.osc.ny.gov/retirement/publications/getting-your-affairs-order-and-guide-survivorsDiNapoli Urges State to Improve Nursing Home Equipment Inspections
… of Health (DOH) should be doing more to insure that nursing homes are properly inspecting, maintaining and … when it comes to inspecting life-saving equipment used at nursing homes," DiNapoli said. "The state Department of Health deserves credit for monitoring nursing homes and reporting deficient practices to the …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-urges-state-improve-nursing-home-equipment-inspectionsXI.2.B Contract Numbering – XI. Procurement and Contract Management
… (OSC) has defined certain formatting requirements for New York State Contract Identifiers to ensure that … 2.B - New York State Contract Identifiers of this Chapter for additional information). This section provides the minimum requirements for State agency creation of New York State Audit IDs for new …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2b-contract-numberingTown of Fulton – Justice Court Operations (2017M-6)
… 2016. Key Findings Of the 105 vehicle and traffic tickets issued during our scope period, the former Justice did not adjudicate 82 tickets, either because he did not hold court on a regular … Key Recommendations Hold court as scheduled and adjudicate tickets in a timely manner. Maintain adequate court records, …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-fulton-justice-court-operations-2017m-6Medgar Evers College – Controls Over Bank Accounts
… bank accounts for the period of January 1, 2013 through March 4, 2015. Background CUNY is the largest urban … active or closed during the period January 1, 2013 through March 4, 2015. As of July 31, 2015, MEC had 17 active … paid from six judgmentally selected bank accounts, 26 payments totaling $118,782 were either improper (did not …
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/medgar-evers-college-controls-over-bank-accountsNY State Comptroller DiNapoli Calls on Wynn Resorts to Disclose All Political Spending
… shareholders to join the Fund in withholding votes from all board directors up for re-election. Separately, DiNapoli …
https://www.osc.ny.gov/press/releases/2018/05/ny-state-comptroller-dinapoli-calls-wynn-resorts-disclose-all-political-spendingState Agencies Bulletin No. 254
… agencies with instructions for updating dues and agency shop when VRWS is reported on Job Affected Employees … are required to change the employee's dues and agency shop based on the part time percent. Upon return from VRWS agencies must make the change to dues or agency shop based on the employees full time percentage. Refer to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/254-csea-union-dues-code-201-and-agency-shop-fee-code-212-employeesTown of Throop – Oversight of the Supervisor’s Cash Collections and Disbursements (2022M-172)
… complete report – pdf] Audit Objective Determine whether the Town of Throop (Town) Supervisor and Town Board (Board) ensured cash assets in the Supervisor’s custody were properly collected and disbursed. Key Findings The former Supervisor did not properly collect and disburse …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-oversight-supervisors-cash-collections-and-disbursements-2022m-172Village of Massapequa Park – Claims Audit and Leave Accruals (2017M-193)
… Purpose of Audit The purpose of our audit was to determine whether the Board audited claims for Village expenditures prior to … leave accruals and payments were calculated correctly for the period June 1, 2015 through March 31, 2017. Background …
https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-massapequa-park-claims-audit-and-leave-accruals-2017m-193Patchogue-Medford Public Library - Non-Payroll Disbursements (2019M-126)
… oversight of non-payroll disbursements. Key Findings Online payments totaling $65,456 initiated by business office … Develop policies and procedures for banking activities and online purchases. Ensure that all disbursements are audited …
https://www.osc.ny.gov/local-government/audits/library/2019/10/11/patchogue-medford-public-library-non-payroll-disbursements-2019m-126XI.6.A Quick Contracting–Commodity, Printing, Miscellaneous Services and Equipment – XI. Procurement and Contract Management
… To participate in the Office of the State Comptroller’s (OSC) Quick Contracting Program … to OSC review (“OP” transaction) (see XI.3 Submission of Agency Purchase Orders , for additional information). … meets certain minimum requirements, including: • The List of Preferred Source Offerings was checked, and the Preferred …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi6a-quick-contracting-commodity-printing-miscellaneous-services-and-equipmentState Comptroller DiNapoli Releases Municipal & School Audits
… Surplus fund balance exceeded the 4% statutory limit in two of the last three fiscal years by approximately … the district network and potential loss of important data. In addition to sensitive information technology (IT) control … that the significant revenue and expenditure projections in the 2023-24 proposed budget were reasonable. Estimates for …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-municipal-school-audits-0Town of Saugerties – Justice Court Operations (2015M-47)
… Purpose of Audit The purpose of our audit was to examine internal controls over the … 1, 2013 through November 3, 2014. Background The Town of Saugerties is located in Ulster County and has a population of approximately 19,500. The Town, which is governed by an …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/12/town-saugerties-justice-court-operations-2015m-47Selected Aspects of Leasing Practices for Real Estate Department, Aviation, World Trade Center, and Leasing of Properties
… Objectives To determine whether the Port Authority of New York and New Jersey (PANYNJ) collected all revenues due and … facilities include America’s busiest airport system, the Port Authority Trans-Hudson rail transit system, six tunnels … To determine whether the Port Authority of New York and New Jersey PANYNJ collected …
https://www.osc.ny.gov/state-agencies/audits/2021/05/04/selected-aspects-leasing-practices-real-estate-department-aviation-world-trade-center-andState Agencies Bulletin No. 1807
… $120,000-$140,000* *The salaries for Commissioners in Tiers C and D will be authorized by the Executive and DOB will provide further guidance. See attached for the list of agency commissioners by Tier. Effective Date(s) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1807-january-1-2020-salary-increases-executive-law-section-169-commissionersNew York State Payroll
… pay statement, opt out of receiving a paper pay statement and change your tax withholdings. Payroll History Requests For payroll requests and prior service history requests, contact your current or … All State Agencies City University of New York Housing and Community Renewal Other Bulletins Payroll Improvement …
https://www.osc.ny.gov/state-agencies/payrollTown of Greece – Information Technology (2017M-145)
… acceptable use policy did not include provisions for enforcement, such as monitoring computer use and reviewing …
https://www.osc.ny.gov/local-government/audits/town/2018/01/05/town-greece-information-technology-2017m-145Opinion 2002-11
… under a fire district service award program that provides points for participation in department responses, a volunteer firefighter must be credited with twenty-five points for responding to the minimum number of calls of the … the General Municipal Law, and an additional twenty-five points for responding to the minimum number of fire company …
https://www.osc.ny.gov/legal-opinions/opinion-2002-11-0V.3.I Class – V. Chart of Accounts (COA) Governance
… Class captures the Period of Probable Usefulness (PPU) for General Obligation (GO) Bonds. Class is used on bond proceeds transactions where the PPU is … a GO related program code is used on an SFS transaction, Class is a required field and will result in an error if …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3i-class