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Copiague Fire District – Credit Card Purchases (2019M-98)
Determine whether the Board ensured that credit card purchases were necessary adequately supported and for legitimate District purposes
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-credit-card-purchases-2019m-98IX.7.B Funds Distribution – IX. Federal Grants
… For additional information on Funds Distribution, see Chapter XIX, Section 6.B for ESA … Non-ESA Agencies. Guide to Financial Operations REV. 03/01/2022 … Many federal grants contain a match requirement that … requires State funds be used for a specified percentage of a grants spending …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7b-funds-distributionIX.6.B OSC Draw Procedures – IX. Federal Grants
… BSAO for review and approval. These attributes should also not be changed after approval of the Customer Contract unless … in the federal draw system has changed. If the amount available on the federal draw system is less than the amount … OSC BSAO cannot perform a partial draw so the amount available on the federal system cannot be drawn until the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6b-osc-draw-proceduresDays Worked – Enhanced Reporting
… Understanding how to establish and calculate the days worked for your employees is a crucial …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/days-workedEast Ramapo Central School District - Textbooks Loaned to Nonpublic School Students (2019M-171)
… records prior to filling textbook orders or ordering new textbooks. The Board should require a District-wide …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/03/east-ramapo-central-school-district-textbooks-loaned-nonpublic-schoolNew York Mills Union Free School District – Procurement (2020M-79)
… District officials sought competition for the purchase of good and services not subject to competitive bidding. Key … District officials sought competition for the purchase of good and services not subject to competitive bidding …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/new-york-mills-union-free-school-district-procurement-2020m-79CUNY Bulletin No. CU-663
… Safety Sergeant Be in Active pay status for at least 100 working days from June 1 to November 30 $379.00 Campus … Assistant (full-time) Be in Active pay status for at least 100 working days from June 1 to November 30 $247.50 Campus …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-663-cuny-december-2019-uniform-allowance-paymentWho Is Responsible? – Travel and Conference Expense Management
… operations and protect assets. The responsibility for day-to-day operations, however, including implementing and … and establishing effective internal controls, belongs to management. The following individuals are responsible for … designees) are responsible for implementing procedures to effect and enforce board policies. This includes ensuring …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/who-responsibleState Comptroller Thomas P. DiNapoli Statement on Governor's Budget and New Proposals
… infrastructure needs and build for the future. “The state’s economy continues to be in a stronger position, which has fueled revenue growth for the state and put New York on solid financial footing. There are … And, more needs to be done to assist the areas of the state not equally sharing in the state’s economic prosperity. …
https://www.osc.ny.gov/press/releases/2016/01/state-comptroller-thomas-p-dinapoli-statement-governors-budget-and-new-proposalsOpinion 94-20
… or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- … assessment for) BONDS AND NOTES -- Budget Notes (use of to finance excess cost of snow removal) -- Serial Bonds (use … 438; Davis v Sharp, n.o.r 30 NYS2d 441 mod and affd 265 App Div 825, 37 NYS2d 843). Whether an emergency exists in a …
https://www.osc.ny.gov/legal-opinions/opinion-94-20Opinion 95-16
… of Education Law, §1908[1]) EDUCATION LAW, §1908(1): A central high school district is required to apportion … roll as of the date of the apportionment. This is in reply to your request for our opinion as to the proper … assessment roll to be used for the apportionment required by section 1908 of the Education Law. Subdivision one of …
https://www.osc.ny.gov/legal-opinions/opinion-95-16Administration of Non-Competitive and Limited-Competition Contracts
… contracts with some vendors that had poor performance. In fact, 12 sampled contract vendors received … totaled $114.1 million. For 9 of the 12 vendors, children in their care were abused by employees or foster parents. Consequently, in some cases, the health and safety of children were placed …
https://www.osc.ny.gov/state-agencies/audits/2015/06/17/administration-non-competitive-and-limited-competition-contractsOpinion 2005-8
… provision of “emergency medical transport” services by a paid city fire department, in an amount that is designed to … It is a well settled general principle that a municipal fee for a service must be reasonably related to the … 412 NYS2d 821). It has been further generally held that a fee imposed for the purpose of generating revenue to offset …
https://www.osc.ny.gov/legal-opinions/opinion-2005-8Opinion 89-16
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular … by a special act, the members of the fire department or, in the case of a multi-company fire department, the members … fire insurance tax moneys except as otherwise provided in any special law. Typically, such special laws are acts of …
https://www.osc.ny.gov/legal-opinions/opinion-89-16Western Suffolk Board of Cooperative Educational Services - Clerical Overtime (2023M-124)
… Audit Objective Determine whether Western Suffolk Board of Cooperative Educational Services (BOCES) officials … indicated as the cause for overtime, the BOCES practice of verbally preapproving overtime, rather than in writing, … records. BOCES officials disagreed with certain aspects of our findings in our report, but indicated they planned to …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/western-suffolk-board-cooperative-educational-services-clerical-overtime-2023m-124Pembroke Central School District – Extra-Classroom Activity Funds (2023M-136)
… School District (District) officials properly accounted for and appropriately used extra-classroom activity (ECA) … Key Findings District officials did not properly account for all ECA funds and, because some funds were held for substantial amounts of time before they were deposited, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-extra-classroom-activity-funds-2023m-136Town of Lincoln - Town Clerk (2023M-31)
… of Lincoln (Town) Town Clerk (Clerk) properly accounted for, deposited, reported and remitted collections. Key Findings The former Clerk did not properly account for, deposit, report or remit collections. When receipts are … do not have assurance that all collections are accounted for, and money could be lost or misappropriated. For example, …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-town-clerk-2023m-31Main-Transit Fire Department – Credit Cards (2024M-77)
… officials’ credit card purchases were supported and for proper Department purposes. Key Findings Of the credit … Although the Board approved the credit card bills for payment, it did not ensure that the related voucher … a result, 273 purchases were missing invoices or receipts. For example, a credit card statement had three automatic …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-credit-cards-2024m-77-0State Agencies Bulletin No. 2307
… Purpose: The purpose of this bulletin is to inform agencies of the chargeback process for direct-mailed 2024 form W-2’s. Background: In order to repay OSC for the … direct mailing costs for 2024 form W-2 for employees, an agency chargeback journal must be entered to credit the OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2307-direct-mailed-form-w-2-agency-chargeback