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Pembroke Central School District - Investment Program (2023M-130)
… program. From January 1, 2022 through April 30, 2023, the District earned investment earnings totaling over … at two financial institutions, which had an average of $13.4 million available for investing. Had officials … Annually review and re-adopt the investment policy as required by New York State General Municipal Law (GML) …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-investment-program-2023m-130Evergreen Charter School – Credit Card Purchases (2024M-143)
… charges or unauthorized payments being unresolved. The Board of Trustees (Board) and School officials did not develop and … were not properly approved and/or adequately supported. 12 of the 18 general purpose credit card payments totaling …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/07/11/evergreen-charter-school-credit-card-purchases-2024m-143Red Hook Central School District – Inventories (2023M-133)
… officials adequately monitored and safeguarded fuel and EZ Pass tags …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/red-hook-central-school-district-inventories-2023m-133State Comptroller DiNapoli Releases School District Audits
… public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly requested …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-auditsAdditional Benefits after 25 Years (Sections 384[f], [g] and [h]) – Special 20- and 25-Year Plans
… over 25 years if your employer adopted this coverage. In addition, you must have elected the benefit within one … the additional benefit. Once you’ve opted in, you may not opt out of this benefit while enrolled in a 25-year plan. Note: This benefit is not available to Tier 3 members whose employer offers a …
https://www.osc.ny.gov/retirement/publications/1517/additional-benefits-after-25-years-sections-384f-g-and-hEstablishing the Standard Work Day – Legacy Reporting
… establish, by board resolution or contract, the number of hours that constitute a standard work day (SWD) for each position. Use our Standard Work Day Resolution for Employees form (RS2418) . ( Here is an example .) SWDs can be … may have an eight-hour SWD, all clerical workers seven and one-half hours and all elected officials six hours. You …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/establishing-standard-work-dayTiconderoga Joint Town/Village Fire District – Board Oversight (2023M-182)
… in a timely manner.(Starting in 2023, the AUD is referred to as the Annual Financial Report [AFR].) As a result: The … 1,045 days late and as of October 31, 2023, audits for 2019 through 2022 were not completed and were already … and have initiated, or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/04/19/ticonderoga-joint-townvillage-fire-district-board-oversight-2023m-182Town of Byron – Procurement (2024M-11)
… with New York State General Municipal Law (GML) and Town policy when procuring goods and services. Key Findings The … comply with GML Section 103 and the Town’s procurement policy. Had Town officials complied, they may have saved … as required by GML Section 103 and the Town’s procurement policy. Furthermore, the Town paid approximately $4,000 more …
https://www.osc.ny.gov/local-government/audits/town/2024/05/24/town-byron-procurement-2024m-11Chappaqua Central School District - Fixed Assets (2022M-186)
… (District) officials properly monitored and accounted for fixed assets. Key Findings District officials did not … the District’s new asset list is complete, accurate and up-to-date and that all fixed assets are tagged. Ensure that all … District’s new asset list. Update the fixed asset policy to require periodic and unannounced inventory counts. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/chappaqua-central-school-district-fixed-assets-2022m-186Town of Palermo – Procurement and Fuel Inventory (2020M-100)
Determine whether Town of Palermo Town officials used competitive methods when procuring goods and services and properly accounted for and monitored diesel and gasoline fuel
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-palermo-procurement-and-fuel-inventory-2020m-100Village of Earlville – Collections (2024M-128)
… recorded and deposited all collections accurately and in a timely manner. Key Findings Although the … accurately recorded collections that we reviewed in the central accounting records, she did not always deposit collections in a timely manner. We also identified that staff in the …
https://www.osc.ny.gov/local-government/audits/village/2025/01/10/village-earlville-collections-2024m-128Opinion 2005-7
… trust company, (3) notify the bank or trust company of the date on which the interest-free or penalty‑free collection …
https://www.osc.ny.gov/legal-opinions/opinion-2005-7State Agencies Bulletin No. 2243.1
… of this bulletin is to notify agencies of the new Payroll Check Notification Report, which shows the status of payroll … immediately. OSC Actions: OSC updates the Payroll Check Notification Report, posted on the PayServ bulletin … week. The report displays three months of data. Payroll Check Notification Report: The Payroll Check Notification …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22431-new-payroll-check-notification-reportState Agencies Bulletin No. 2243
… of this bulletin is to notify agencies of the new Payroll Check Notification Report, which shows the status of payroll … immediately. OSC Actions: OSC updates the Payroll Check Notification Report, posted on the PayServ bulletin … week. The report displays three months of data. Payroll Check Notification Report: The Payroll Check Notification …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2243-new-payroll-check-notification-reportState Police Bulletin No. SP-205
… Purpose The purpose of this bulletin is to inform the Division of State Police of OSC’s automatic processing … The purpose of this bulletin is to inform the Division of State Police of OSCs automatic processing and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-205-april-2020-increase-location-pay-and-supplemental-location-pay-stateState Agencies Bulletin No. 1910
… Purpose The purpose of this bulletin is to inform agencies of OSC’s upcoming automatic processing and provide guidance … criteria are affected. Background Per Chapter 24 of the Laws of 2019 which implements the 2016-2023 Agreement …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1910-april-2021-increase-location-pay-downstate-adjustment-and-location-payWestern Regional Off-Track Betting Corporation – Marketing and Promotional Program (2021M-65)
… from the Marketing and Promotional Program (Program) in accordance with regulations and guidelines. Key Findings The Board did not distribute Program tickets in accordance with the New York State Gaming Commission’s … Appendix B includes our comment to clarify information in the Corporation’s response. …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2021/09/23/western-regional-off-track-betting-corporation-marketing-andTransportation – 2021 Financial Condition Report
… Since 2016, But Are Worse Than in Other States In 2020, New York State was responsible for maintaining 8,528 …
https://www.osc.ny.gov/reports/finance/2021-fcr/transportationState Comptroller DiNapoli Releases Municipal & School Audits
… authorized investment options when investing available funds. Town of Glen – Water and Sewer Operations (Montgomery … records for the receipt and management of court and trust funds as well as estates in the commissioner’s custody. The …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-municipal-school-auditsStandard Work Day and Reporting Resolution – Reporting Elected and Appointed Officials
… work days by adopting and posting a Standard Work Day and Reporting Resolution for Elected and Appointed … Officials NYSLRS employers establishes standard work day for elected and appointed officials by adopting a …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/standard-work-day-and-reporting-resolution