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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
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … and provides for the town board to appoint the trustees, it does not prescribe the manner of increasing the number of … we note that the authority of trustees generally to fix the term of office under section 226(1) of the Education …
https://www.osc.ny.gov/legal-opinions/opinion-90-5Opinion 91-38
… the cost of reproduction of a single set. A non bidder is only entitled to receive the return of a single deposit less …
https://www.osc.ny.gov/legal-opinions/opinion-91-38DiNapoli: Tax Collector Pleads Guilty After Faking Her Own Tax Payments
… several years. Sheppard pleaded guilty today to two counts of attempted tampering with public records, an E felony, in … Kevin Wells for their partnership on this case.” As part of her plea agreement, Sheppard resign her clerk’s job and a … $18 million in ordered restitution since 2011. The audit of DePeyster’s town clerk and tax collection is pending. …
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)
… collected between January 1, 2016 through May 31, 2021. In August 2023, the former court clerk pled guilty to grand larceny in the second degree, corrupting the government in the second degree, tampering with records in the first …
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
… Location and/or Inconvenience Pay). A teacher will only be paid for the number of days in which they are Active … has multiple incumbents, the position attributes can only be changed if the change is appropriate for all … has multiple incumbents, the position attributes can only be changed if the change is appropriate for all …
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
… gaps. The Governor has stated that reserves will equal 15% of State Operating Funds, consistent with recommendations I … changes that increase the allowable deposits and balances of the state's rainy day reserves. The state should put this … to federal pandemic aid approaching and the possibility of an economic downturn, it is unclear how 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
… two transactions for agency reassignment of a contract: An amendment transaction against the original agreement that: …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12f-reassignment-agency-responsibility-contractsIX.5 Federal Billing & Invoicing – IX. Federal Grants
… up at the project level via the Project Guide. See Chapter VI.1 Budget Control of this Guide for details on this setup. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5-federal-billing-invoicingOversight of Contract Expenditures of Palladia, Inc.
… and improve oversight to ensure that Palladia claims only actual expenses and that those expenses are allowable, …
https://www.osc.ny.gov/state-agencies/audits/2021/08/18/oversight-contract-expenditures-palladia-incVillage of Clayton – Claims Auditing (2021M-81)
… prior to payment and ensured written quotes were obtained for purchases and public works contracts. Key Findings The … insurance claims totaling $495,104 were not approved for payment by the Board, and claims totaling $52,000 to the … of their solicitation efforts or justifications for not seeking competition, as required. The Village’s …
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
… travel approved? There should be a copy of the approval form or some indication that travel was properly approved. Is … trip, or taking a side trip, for personal reasons? Did the extension of travel add additional costs? For example, did … because he or she returned on a later flight due to an extension of the trip for personal reasons? Are there …
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)
… and money orders and bank statements were missing. Ensure 330 receipts totaling $55,551 were deposited timely. Complete …
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
… The disposition of capital assets should be recorded by reducing the appropriate account(s) for the total cost of the asset … The disposition of capital assets should be recorded by reducing the appropriate asset and liability accountss for the total …
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
… address or contact information. The customization is only accessible to the Business Unit that made the change and … receivables for vendors that will provide revenues to only that Business Unit. In this case, a Centralized … Business Units can create Local Customers accessible to only that Business Unit. Refer to Section 7.B - Local …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x7a-centralized-corporate-customersJune 2002: Advance Refunding Bonds
… refunding bonds this year because the state is changing how it calculates and pays building aid. Building aid, rather than being based on actual debt service payments, will now be based on an … advance" of the actual redemption and placed in an escrow account pending the call date or maturity date of the old …
https://www.osc.ny.gov/local-government/publications/june-2002-advance-refunding-bondsHewlett Bay Fire District
… Purpose of Audit The purpose of our audit was to assess the District’s … and serves approximately 15,000 residents. The District is a district corporation of the State, distinct and separate … contracts with professional service providers. The Board has not adopted a comprehensive IT policy. The Board has not …
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 salary … of CAL and CYF Background Effective Pay Period 12, the factor used to calculate biweekly earnings on Job, Additional … miscellaneous earnings will change from the Leap Year factor to the Non-Leap Year factor of 0.038356 for CAL and …
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