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Montauk Fire District – Board Oversight (2024M-117)
… whether the Montauk Fire District (District) Board of Commissioners (Board) monitored financial activities and … operations. Specifically: Mandated annual audits of the District’s financial or length of service award program (LOSAP) records have not been … Determine whether the Montauk Fire District District Board of Commissioners Board monitored financial activities and …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/montauk-fire-district-board-oversight-2024m-117Opinion 90-5
… bear on the issues discussed in the opinion. LIBRARIES -- Library Trustees (increase in their number) EDUCATION LAW, … Although the town board appoints the trustees of a public library, the trustees are empowered to increase their number, … reply to your letter concerning the appointment of public library trustees. You state that a town public library …
https://www.osc.ny.gov/legal-opinions/opinion-90-5Opinion 91-38
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … (amount returned from the deposit for copies of) LOCAL LAWS -- Pre-emption (deposits on plans and … Concerning what portion of the deposit on copies of plans and specifications required …
https://www.osc.ny.gov/legal-opinions/opinion-91-38DiNapoli: Tax Collector Pleads Guilty After Faking Her Own Tax Payments
… two public jobs and agreed to pay $4,303 in restitution for dodging her personal town and county tax payments over … “I thank District Attorney Rain and Sheriff Kevin Wells for their partnership on this case.” As part of her plea … and serve five years probation. Her sentencing is set for October 26. DiNapoli’s audits and investigations have led …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-tax-collector-pleads-guilty-after-faking-her-own-tax-paymentsTown of Marion – Misappropriation of Justice Court Cash Collections (2023M-149)
… to ensure that all collections were accurately accounted for and to promptly identify discrepancies. The Justices also …
https://www.osc.ny.gov/local-government/audits/town/2024/01/26/town-marion-misappropriation-justice-court-cash-collections-2023m-149State Agencies Bulletin No. 2151
… the beginning of the academic year Teachers not returning in the Fall of 2023 Change in Comp Rate Codes Transfers between agencies Work schedule … Pay teachers Affected Employees: Institution teachers in the following agencies are affected: Department of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2151-restoration-contract-pay-and-additional-pay-21p-institution-teachersState Comptroller Thomas P. DiNapoli Statement on State Budget for State Fiscal Year 2023-24
… of State Operating Funds, consistent with recommendations I have long advocated. The budget also makes statutory … will help New York catch up with other states in preparing for economic and budgetary risks. "With an end to federal … and the possibility of an economic downturn, it is unclear how recurring obligations will match recurring …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-thomas-p-dinapoli-statement-state-budget-state-fiscal-year-2023-24XI.12.F Reassignment of Agency Responsibility for Contracts – XI. Procurement and Contract Management
… of a contract: An amendment transaction against the original agreement that: modifies the Expire Date in SFS to … of payments made and to be made to the vendor by the original contracting agency. To reduce the Contract Amount in … both the funds reservation and contract lines on the original contract. A new contract under the Business …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12f-reassignment-agency-responsibility-contractsIX.5 Federal Billing & Invoicing – IX. Federal Grants
… is initiated. To allow the state to take advantage of discounts on payments to vendors under the Procure to Pay …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5-federal-billing-invoicingOversight of Contract Expenditures of Palladia, Inc.
… the Office of Addiction Services and Supports (OASAS) is effectively monitoring its contract with Palladia, Inc. (Palladia) to ensure reimbursed claims … and treatment of alcohol and substance abuse. Its mission is to provide quality, accessible, and cost-effective …
https://www.osc.ny.gov/state-agencies/audits/2021/08/18/oversight-contract-expenditures-palladia-incVillage of Clayton – Claims Auditing (2021M-81)
… - pdf ] Audit Objective Determine whether the Village of Clayton (Village) Board of Trustees (Board) properly audited claims prior to payment … as required. The Board reviewed abstracts (listings of claims) but generally did not review the claims before … Determine whether the Village of Clayton Village Board of Trustees Board properly audited …
https://www.osc.ny.gov/local-government/audits/village/2021/09/03/village-clayton-claims-auditing-2021m-81Auditing Travel/Conference Claims – Travel and Conference Expense Management
… The audit of travel and conference claims is required by law and is an … should ask may differ slightly between different types of local governments and school districts. However, the … described below should be included in every examination of travel claims. 10 Was the travel approved? There should be …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/auditing-travelconference-claimsMount Vernon City School District – Procurement of Natural Gas (2019M-91)
… (District) Board and District officials procured natural gas at the most favorable terms and in the best interest of … The Board and District officials did not procure natural gas in accordance with New York State General Municipal Law … Board and District officials: Did not monitor the natural gas rates charged by the energy supply company (ESCO) or …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/15/mount-vernon-city-school-district-procurement-natural-gas-2019m-91Village of Head of the Harbor – Justice Court Operations (2020M-110)
… complete report - pdf ] Audit Objective Determine whether the Village of Head of the Harbor (Village) Justices provided adequate oversight … Determine whether the Village of Head of the Harbor Village Justices provided adequate …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/01/village-head-harbor-justice-court-operations-2020m-110XIII.4 Overview – XIII. Employee Expense Reimbursement
… charges, even if the employee has not incurred any out-of-pocket expenses. In addition to the guidance contained in … section, State officers and employees that travel as part of their official duties should refer to: Chapter XIV, … Information Regarding T-Cards, P-Cards, and NET-Cards of this Guide to ensure compliance with the New York State …
https://www.osc.ny.gov/state-agencies/gfo/chaper-xiii/xiii4-overviewXIV.14.H Disposition of General Capital Assets – XIV. Special Procedures
… should be recorded by reducing the appropriate account(s) for the total cost of the asset and its associated … by reducing the appropriate asset and liability accountss for the total cost of the asset and its associated …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14h-disposition-general-capital-assetsX.7.A Centralized Corporate Customers – X. Guide to Vendor/Customer Management
… SECTION OVERVIEW AND POLICIES Business Units must use a Centralized Corporate Customer to … to address that is on the entity’s Vendor File record. Business Units may use the Centralized Corporate Customers as … information. The customization is only accessible to the Business Unit that made the change and does not overwrite the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x7a-centralized-corporate-customersJune 2002: Advance Refunding Bonds
… To: School District and BOCES Business Officials Purpose of Bulletin This bulletin explains the reporting requirements … assumes that districts borrow money for the maximum period of probable usefulness allowed by Local Finance Law section … "advance refunding"? In a current refunding, the proceeds of the refunding bonds are used currently (immediately) to …
https://www.osc.ny.gov/local-government/publications/june-2002-advance-refunding-bondsHewlett Bay Fire District
… January 1, 2013 through February 28, 2014. Background The Hewlett Bay Fire District is located in the Town of Hempstead … Hewlett Bay Fire District Professional Services and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/hewlett-bay-fire-districtSUNY Bulletin No. SU-187
… Purpose To explain OSC and agency procedures related to the Factor Change. Affected Employees SUNY employees in … Code of CAL and CYF Background Effective Pay Period 12, the factor used to calculate biweekly earnings on Job, … Pay and certain miscellaneous earnings will change from the Leap Year factor to the Non-Leap Year factor of 0.038356 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-187-factor-change-fiscal-year-2012-13-suny-cal-and-cyf