Search
Grahamsville Fire District – Internal Controls Over Financial Operations (2013M-117)
… and separate from the Town of Neversink, and located in Sullivan County. The Board of Fire Commissioners consists … requirements. Use the unexpended surplus fund balance in a manner that benefits District taxpayers. Ensure that reserve funds are established, funded and used in accordance with all related statutory provisions. … The …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/09/grahamsville-fire-district-internal-controls-over-financial-operationsColdspring Fire District – Internal Controls Over Financial Operations (2013M-229)
… of Audit The purpose of our audit was to determine whether District controls are adequate to ensure that financial … activity is properly recorded and reported and that District moneys are safeguarded for the period January 1, …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/coldspring-fire-district-internal-controls-over-financial-operations-2013mClaryville Fire District – Internal Controls Over Financial Operations (2013M-167)
… of ethics, but it has not adopted an investment policy or a procurement policy. The Board also has not ensured that … the cash and bank balances. The Board does not perform, or contract for, an annual audit of the Treasurer’s records. … in place for financial recording and reporting. Perform, or contract for, an annual audit of the Treasurer’s records. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/claryville-fire-district-internal-controls-over-financial-operations-2013mCaton Volunteer Fire Company, Inc. – Internal Controls Over Financial Activities (2013M-237)
… and reported and that Company moneys are safeguarded for the period January 1, 2012, through July 12, 2013. … and five Directors. The Company’s revenue and expenditures for 2012 totaled approximately $6,100 and $9,500, … the Board is not certain of the Company’s status as a not-for-profit organization. Key Recommendations Revise the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/caton-volunteer-fire-company-inc-internal-controls-over-financialCarthage-Wilna Fire District – Internal Controls Over Financial Operations (2013M-191)
… in Jefferson County, is a district corporation of the State, distinct and separate from the Town of Wilna. The … investment policies and a code of ethics, as required by statute, and has ensured that procedures for financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/carthage-wilna-fire-district-internal-controls-over-financial-operationsOpinion 98-4
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … tax rolls, as provided in Real Property Tax Law, §554(9). At the outset, we note that it is the policy of this Office …
https://www.osc.ny.gov/legal-opinions/opinion-98-4Opinion 2001-3
… would generate revenues in excess of costs attributable to the sewer system, in order to provide funds for general village purposes. You ask … would generate revenues in excess of costs attributable to the sewer system, in order to provide funds for general …
https://www.osc.ny.gov/legal-opinions/opinion-2001-3State Agencies Bulletin No. 864
… received by the dates mentioned, agencies must update the employee Federal Tax Data page as follows: Home>Compensate Employees>Maintain Payroll Data (US)>Use>Employee Tax Data Select the Federal Tax Data page Insert a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/864-advance-earned-income-credit-paymentUnited HealthCare – Empire Plan Drug Rebate Revenue
… The Empire Plan is the primary health benefits plan for NYSHIP, serving about 1.1 million members. The Department … program from January 1, 2008 through December 31, 2013. In accordance with the contract, United is required to … by drug manufacturers. In 2012, Express Scripts Holding Company (Express Scripts) acquired Medco. The subcontract …
https://www.osc.ny.gov/state-agencies/audits/2016/11/01/united-healthcare-empire-plan-drug-rebate-revenueReal Property Dispositions
… AI does not reflect the Port Authority’s current policies for administering property disposals. We interviewed Port … to property. For example, for “Block 734, Lots 18 and 30” (a lot in the Hudson Yards District in Manhattan), three … organizations and government agencies of the disposal. This requirement was not followed for six of the seven …
https://www.osc.ny.gov/state-agencies/audits/2017/07/28/real-property-dispositionsUnified Court System Bulletin No. UCS-168
… Purpose To notify agencies of the new voluntary group term life insurance (Code 546) available … submit all transactions for enrollments, cancellations, and/or changes in a bi-weekly file. Agency update access is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-168-new-deduction-code-546-axa-equitable-life-0Unified Court System Bulletin No. UCS-198
… Purpose To inform the Office of Court Administration, Payroll Operations of OSC’s automatic processing for Pay … 12/31/13 paycheck. Department = 05XX9 Pay Basis Code = LEG Payroll Status on 12/19/13 = Active, Leave With Pay OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-198-impact-27-pay-periods-calendar-year-2013-judges-and-justicesAccounts Payable Advisory No. 49
… Update: The below sections of the Guide to Financial Operations (GFO) are either new or were updated to reflect changes in the Statewide Financial System (SFS) effective April 1, …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/49-gfo-updates-basis-date-invoice-received-date-mir-date-and-paymentOversight of Transportation Services and Expenses
… over transportation expenses and transportation services. For transportation expenses, excluding fueling, and … for the confinement and rehabilitation of approximately 30,500 individuals in custody and the supervision of over 35,000 parolees …
https://www.osc.ny.gov/state-agencies/audits/2022/06/29/oversight-transportation-services-and-expensesXII.8.E Payment Assignments – XII. Expenditures
… to review the assignment and to advise the Offset Unit on the purpose of the assignment. Agency managers are … should respond to the Offset Unit by the date provided on OSC’s correspondence. The Offset Unit will suspend any payments due on the contract until the agency responds on the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8e-payment-assignmentsPublic Safety Overtime
… overtime policy and/or collective bargaining agreement and payroll documents associated with the special duty …
https://www.osc.ny.gov/retirement/employers/public-safety-overtimeLow-Income Housing Trust Fund Program (Follow-Up)
… and disbursed in an efficient manner to help meet the State’s critical low-income housing needs. The audit covered … projects, developing 4,775 housing units across the State. During the initial audit, we found that a significant …
https://www.osc.ny.gov/state-agencies/audits/2020/04/02/low-income-housing-trust-fund-program-followTown of Amherst – Recording Financial Activity and Fleet Management (2013M-199)
… Purpose of Audit The purpose of our audit was to review the recording of … 1, 2011, to May 8, 2013. Background The Town of Amherst is located in Erie County with a population of 122,366 residents. An elected six-member Town Board is the legislative body responsible for overseeing the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-amherst-recording-financial-activity-and-fleet-management-2013m-199Payroll Improvement Project Bulletin No. PIP-002
… and must be populated in order to reserve an EMPLID. It is not acceptable to enter incorrect data into these …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-002-changes-related-reserve-emplid-process-92-upgradeTown of Clarendon – Justice Court Operations (2013M-362)
… audit was to review the processes and procedures for the Court’s financial operations for the period January 1, 2012 … four Council members. The Town’s revenue attributable to Court operations was $37,900 in 2008, declining to approximately $2,700 in 2010. Court revenues have subsequently increased and for the 2012 …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/03/07/town-clarendon-justice-court-operations-2013m-362