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State Agencies Bulletin No. 1799
… no longer being taken for employees due to new minimum wage rates affecting the general deduction rules for … for the week exceeds 30 times the federal minimum hourly wage in effect. Disposable earnings are calculated on the single minimum wage rate set by the New York State Commissioner of Labor. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1799-update-general-deduction-rules-writs-garnishments-and-new-york-stateVillage of Aurora – Treasurer’s Duties and Information Technology (2014M-107)
… Village’s financial and information technology operations for the period June 1, 2012 through October 28, 2013. … aid, and water and sewer rents. The Village is governed by a Board of Trustees which comprises four elected Trustees and … IT assets, including an appropriate use policy, a breach notification policy and a disaster recovery plan. …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-aurora-treasurers-duties-and-information-technology-2014m-107Town of Laurens – Budgeting Practices (2013M-204)
… of our audit was to assess the Town’s budgeting practices for the period January 1, 2012, to May 20, 2013. Background … The elected Town Board is the legislative body responsible for managing Town operations, including maintaining sound … Town’s general and highway fund budgeted appropriations for the 2013 fiscal year totaled approximately $275,000 for …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-laurens-budgeting-practices-2013m-204Village of Scotia – Internal Controls Over Selected Financial Operations (2012M-148)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls … June 1, 2010, to October 31, 2011. Background The Village of Scotia is located in the Town of Glenville in Schenectady … Village of Scotia Internal Controls Over Selected Financial …
https://www.osc.ny.gov/local-government/audits/village/2013/01/11/village-scotia-internal-controls-over-selected-financial-operations-2012m-148Town of Mansfield – Financial Management and Claims Processing (2012M-241)
… 2011 to August 31, 2012. Background The Town of Mansfield is located in Cattaraugus County and has approximately 800 residents. … the general and highway funds. The Board does not perform a proper audit of claims. We found that certain claims lacked …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-mansfield-financial-management-and-claims-processing-2012m-241Town of Northampton – Financial Management and Internal Controls Over Town Clerk Receipts (2012M-233)
… February 29, 2012. Background The Town of Northampton is located in Fulton County and has a population of approximately 2,670. The Town is governed by …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-northampton-financial-management-and-internal-controls-over-town-clerk-receiptsComptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following school district audits have … New York State Comptroller Thomas P DiNapoli today announced the following school district audits have …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-releases-school-district-auditsGloversville Enlarged City School District – Board Oversight and Information Technology (2013M-180)
… 2013. Background The Gloversville Enlarged School District is located in Fulton County. The District is governed by the Board of … had been audited. One claim, totaling $48,998, was for a truck that had no documentation to show the purchase was …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/gloversville-enlarged-city-school-district-board-oversight-andMedicaid Program – Impact of Rejected Encounters on the Collection of Drug Rebates
… to DOH on encounter claims to DOH’s encounter system. DOH and its rebate contractor use the drug utilization … totaling an estimated $31.2 million in missed drug rebates and recover the corresponding missed rebates, as appropriate. …
https://www.osc.ny.gov/state-agencies/audits/2024/12/23/medicaid-program-impact-rejected-encounters-collection-drug-rebatesXI.2.G Submission and Retention of Bids/Proposals – XI. Procurement and Contract Management
… procurement record and all documentation necessary for OSC to complete its review, including, but not limited … an evaluation and selection report or summary; the Request for Proposal (RFP) or Invitation for Bid (IFB); the evaluation criteria; and the winning bid …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2g-submission-and-retention-bidsproposalsComptroller DiNapoli Releases Municipal Audits
… ensure that receipts were properly recorded and deposited in the bank and that disbursements were properly supported … records to identify outstanding balances. The Court has a shortage of $370 and unidentified funds of $8,207. Town of … water and sewer funds from $2.4 million in 2014 to $4.1 million in 2018. Furthermore, officials increased the real …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-auditsFacility Oversight and Timeliness of Response to Complaints and Inmate Grievances
… patterns or trends, such as a significant increase in complaints at a specific facility or system-wide, in a timely manner. The Commission could improve the …
https://www.osc.ny.gov/state-agencies/audits/2018/01/19/facility-oversight-and-timeliness-response-complaints-and-inmate-grievancesPlattekill #1 Fire District – Internal Controls Over Financial Operations (2014M-282)
… and implement controls to ensure that the District does not enter into contracts in which an officer or employee …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/plattekill-1-fire-district-internal-controls-over-financial-operationsState Agencies Bulletin No. 1690
… Purpose To inform agencies of the processing of the taxable fringe benefit CLEFR for 2018 Legal Reference … is not pensionable and is not included in the calculation of overtime. Communication to Affected Employee’s Earnings … To inform agencies of the processing of the taxable fringe benefit CLEFR for 2018 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1690-certification-licensure-and-exam-fee-reimbursement-clefr-2018Lincoln Fire District – Financial Activities (2012M-228)
… 31, 2012. Background The Lincoln Fire District is located in Madison County. The District’s general fund budget totaled …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/lincoln-fire-district-financial-activities-2012m-228Jericho Fire District – Professional Services (2012M-236)
… a total of $343,289. The payments comprised $143,989 to an insurance agency, $79,134 for physical training services, … District entered into written agreements with the physical trainer and the engineering consultant, there are no Board … these contracts. Further, the payments to the physical trainer were not in accordance with the written agreement. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/02/01/jericho-fire-district-professional-services-2012m-236Caton Volunteer Fire Company, Inc. – Internal Controls Over Financial Activities (2013M-237)
… $6,100 and $9,500, respectively. Key Findings The Company by-laws did not clearly establish the responsibilities of the … The Company does not have a code of ethics as required by statute, and the Board is not certain of the Company’s … organization. Key Recommendations Revise the by-laws to include more guidance as to the roles and …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/caton-volunteer-fire-company-inc-internal-controls-over-financialBrentwood Volunteer Fire Department – Internal Controls Over Financial Operations (2013M-79)
… the internal controls over the financial operations of the Brentwood Volunteer Fire Department for the period April 1, 2010 to March 31, 2012. Background The Brentwood Volunteer Fire Department is located in the Town of … the internal controls over the financial operations of the Brentwood Volunteer Fire Department for the period April 1 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/06/14/brentwood-volunteer-fire-department-internal-controls-overAfton Fire District – Internal Controls Over Financial Operations (2013M-248)
… the State Comptroller’s Office each year, the Treasurer does not present the Board with budget-to-actual reports for … to ensure it is auditing all claims for payment. Audit or cause for an audit of the Treasurer’s records annually. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/afton-fire-district-internal-controls-over-financial-operations-2013m-248Dutchess County Industrial Development Agency – Management Practices (2013M-251)
… May 31, 2013. Background The DCIDA was established in 1976 and is governed by a Board which comprises seven members who … reported 33 active projects including 22 active bonds and 12 PILOT agreements with 21 businesses. Key Findings The … or implement an adequate system to monitor, evaluate, and control benefits and incentives granted to businesses. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/dutchess-county-industrial-development-agency-management