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North Colonie Central School District – Claims Processing (2013M-9)
… Town of Colonie, Albany County. The District is governed by the Board of Education (Board) which comprises nine … automated clearing house (ACH) debits for payments made on behalf of District employees, totaling $554,458, during … the District, other than those specifically allowed by Education Law, is paid prior to audit and approval by the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/29/north-colonie-central-school-district-claims-processing-2013m-9Village of Castleton-on-Hudson – Internal Controls Over Information Technology and Online Banking (2013M-59)
… to September 30, 2012. Background The Village of Castleton-on-Hudson is located in the Town of Schodack, Rensselaer … of approximately 1,470 residents. The Village is governed by a Board of Trustees which comprises four elected Trustees … through the software, they are not generated and reviewed by Village officials. The Board also has not instituted …
https://www.osc.ny.gov/local-government/audits/village/2013/05/24/village-castleton-hudson-internal-controls-over-information-technology-and-onlinePember Library and Museum – Board Oversight of Financial Activities (2013M-285)
… the Village of Granville. The Library/Museum is governed by a nine-member Board. The Library/Museum’s funding for the … for the fiscal years 2011-12 and 2012-13, as required by the by-laws, and did not monitor and comply with the … that the Library/Museum can only spend interest earned on Foundation funds, the Library/Museum violated this …
https://www.osc.ny.gov/local-government/audits/library/2014/01/03/pember-library-and-museum-board-oversight-financial-activities-2013m-285Town of West Union – Board Oversight and Cash Receipts and Disbursements (2014M-307)
… of 312 as of the 2010 census. The Town, which is governed by a Supervisor and an elected five-member Town Board. The … check register. Key Recommendations Adopt budgets based on prior years’ actual revenues and expenditures Audit all claims prior to payment, except where allowed by statute and/or resolution Adopt, review, update and …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-west-union-board-oversight-and-cash-receipts-and-disbursements-2014m-307Central Islip Union Free School District – Financial Management (2013M-380)
… is located in Suffolk County. The District is governed by the Board of Education which comprises seven elected … unexpended surplus funds exceeded the amount allowed by statute in each of the past three years. While the … realistic estimates for revenues and expenditures based on all information available at the time the budget is …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/central-islip-union-free-school-district-financial-management-2013m-380Office of Operations: 2025 Virtual Fall Conference
… Thank you for your interest in the Office of Operations 2025 Virtual Fall Conference. By … existing ones. The course will also explain what agencies can expect from OGS, including compliance with requests for …
https://www.osc.ny.gov/state-agencies/outreach/office-operations-2025-virtual-fall-conference-archivedState Agencies Bulletin No. 1138
… Date(s) Fiscal Year 2012-2013 Deadlines For agencies paid on a lag basis, the submission deadline is generally the last … day of the payroll period (Wednesday). For agencies paid on a current basis, the submission deadline is generally the … Automated Interface Files Inbound files must be submitted by the established deadlines to ensure timely processing. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1138-schedule-agency-payroll-submission-and-availability-reports-and-filesState Agencies Bulletin No. 2052.1
… Laws of 2022. Section 1 amends the Social Services Law by adding Section 367-w and Section 4 provides information … The Health Care Bonus for State employees is effective on the applicable vesting period begin date. Vesting periods are six-month periods determined by the Commissioner of Health between 10/01/2021 and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/20521-health-care-and-mental-hygiene-worker-bonuses-state-employeesState Agencies Bulletin No. 2052.2
… Laws of 2022. Section 1 amends the Social Services Law by adding Section 367-w and Section 4 provides information … The Health Care Bonus for State employees is effective on the applicable vesting period begin date. Vesting periods are six-month periods determined by the Commissioner of Health between 10/01/2021 and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/20522-health-care-and-mental-hygiene-worker-bonuses-state-employeesOpinion 90-24
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND … municipality, school district or district corporation may, by resolution, delegate all or part of such powers and duties … and perform such duties until the finance board shall, by resolution, elect to reassume the same. Thus, in essence, …
https://www.osc.ny.gov/legal-opinions/opinion-90-24Opinion 90-34
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE … foreign fire insurance tax moneys unless authorized by a special law. You ask whether an emergency rescue and … foreign fire insurance tax moneys are governed generally by Insurance Law, §§9104 and 9105. These sections, as amended …
https://www.osc.ny.gov/legal-opinions/opinion-90-34Former Head of Niagara Falls Housing Authority Pleads Guilty to Stealing Government Funds; Son and Daughter-in-Law Also Convicted
… being an agent of a state authority, and being aided by Allen and Fredia Cowart, stole $6,000 from the NFHA. "In a … Cowart failed the very people she was hired to assist by diverting public funds to her relatives through exorbitant … for residents in Niagara County. Allen and Fredia Cowart, on behalf of People and Possibilities, Inc., sought and …
https://www.osc.ny.gov/press/releases/2017/12/former-head-niagara-falls-housing-authority-pleads-guilty-stealing-government-funds-son-and-daughterState Comptroller DiNapoli Releases Municipal & School Audits
… lacked an adequate inventory policy or written procedures on how workbooks should be accounted for and how the … of the budget, must review all recommendations made by the State Comptroller’s office, and adjust its proposed … provide IT security awareness training as required by a board-adopted policy or implement an IT contingency …
https://www.osc.ny.gov/press/releases/2023/11/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli Releases Bond Calendar for First Quarter
… the Securities Coordinating Committee, which was created by Gubernatorial Executive Order primarily to coordinate the … quarter and updated as necessary. The schedule is released by the committee to assist participants in the municipal bond … spending, public authority financial data and information on 140,000 state contracts, visit Open Book New York . The …
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-releases-bond-calendar-first-quarterDiNapoli Releases Bond Calendar for Second Quarter
… the Securities Coordinating Committee which was created by Gubernatorial Executive Order primarily to coordinate the … quarter and updated as necessary. The schedule is released by the committee to assist participants in the municipal bond … spending, public authority financial data and information on 130,000 state contracts, visit Open Book New York . The …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-releases-bond-calendar-second-quarterSaratoga County – Financial Condition (2013M-235)
… of approximately 220,000. The County is governed by the Board of Supervisors which comprises 23 members, one … budget are approximately $234 million, funded primarily by real property taxes, sales taxes and State and Federal … continue to monitor the general fund results of operations on a regular basis. Further, County officials have been …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/saratoga-county-financial-condition-2013m-235DiNapoli to Audit Hempstead IDA, Valley Stream School District in Wake of Controversial Development Project
… of Valley Stream Union Free School District 30 will focus on budgeting practices and the resulting property tax levy … than 50,000 state contracts, visit www.openbooknewyork.com . The easy-to-use website was created by DiNapoli to promote openness in government and provide …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-audit-hempstead-ida-valley-stream-school-district-wake-controversial-development-projectVII.10.A Cash Advance Overview – VII. State Revenues and Appropriated Loan Receivables
… moneys are to be used in accordance with rules prescribed by the Comptroller which include, but are not limited to: … under these sections are operated and maintained on the imprest basis, i.e. the fund is replenished for the … of the custodian in charge of the advance. Requirements on how to establish, maintain, account for, reimburse, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10a-cash-advance-overviewHuman Resource Practices (Follow-Up)
… and over 80 outpatient clinics and other centers. Based on information provided by Upstate, it serves approximately 1.8 million people and is … and 1,700 job changes. Our initial audit report, issued on September 25, 2019, sought to determine if Upstate …
https://www.osc.ny.gov/state-agencies/audits/2021/07/16/human-resource-practices-followOversight of Nurse Licensing (Follow-Up)
… the Program Our initial audit report, which was issued on September 29, 2017, determined whether the State Education … (Department) independently verifies information submitted by nursing license applicants; monitors nurses once they are … issuance of the follow-up review to provide information on any actions that are planned to address the unresolved …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/oversight-nurse-licensing-follow