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Coldspring Fire District – Internal Controls Over Financial Operations (2013M-229)
… and separate from the Town of Coldspring, and located in Cattaraugus County. The Board of Fire Commissioners … has not adopted procurement or code of ethics policies in accordance with GML. The Board did not perform an annual … registers. The Board did not adopt an annual budget in accordance with Town Law. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/coldspring-fire-district-internal-controls-over-financial-operations-2013mClaryville Fire District – Internal Controls Over Financial Operations (2013M-167)
… and reported and that Company moneys are safeguarded for the period January 1, 2012, to May 3, 2013. Background … The District’s general fund budget totaled $185,551 for the 2013 fiscal year. Key Findings The Board has adopted … While the Treasurer maintained cash balances showing increases and decreases for checking and saving accounts, he …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/claryville-fire-district-internal-controls-over-financial-operations-2013mCaton Volunteer Fire Company, Inc. – Internal Controls Over Financial Activities (2013M-237)
… and reported and that Company moneys are safeguarded for the period January 1, 2012, through July 12, 2013. … and five Directors. The Company’s revenue and expenditures for 2012 totaled approximately $6,100 and $9,500, … the Board is not certain of the Company’s status as a not-for-profit organization. Key Recommendations Revise the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/caton-volunteer-fire-company-inc-internal-controls-over-financialCarthage-Wilna Fire District – Internal Controls Over Financial Operations (2013M-191)
… in Jefferson County, is a district corporation of the State, distinct and separate from the Town of Wilna. The … with OSC in a timely manner, and the Secretary-Treasurer’s records are audited annually. Lastly, the Board audits all …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/carthage-wilna-fire-district-internal-controls-over-financial-operationsState Agencies Bulletin No. 1343
… same data across both PayServ and the SFS system, allowing for easier reconciliation of payroll charges. Effective … the chartfields that are used in SFS today. Validations for valid chartfield combinations will be performed more …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1343-new-york-state-payroll-system-payserv-conversion-statewide-financialState Agencies Bulletin No. 1071
… paychecks dated May 11, 2011 Background Effective for the 2011 tax year, the Yonkers personal income tax … NYS-50-T-Y , new withholding tables went into effect for paychecks dated on or after May 1, 2011. Since the … surcharge rate change occurred in May but the liability is for the full year (January-December), the publication states …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1071-yonkers-resident-tax-withholding-rate-changeState Agencies Bulletin No. 1166
… Plan and to provide a new earnings code and procedures for processing refunds for affected employees. This new earnings code is ONLY to be used for this purpose; any other adjustments should be entered …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1166-2011-2012-deficit-reduction-plan-refunds-certain-employees-representedUnified Court System Bulletin No. UCS-247
… agencies of OSC’s automatic processing of the April 2017 Salary Increase for Bargaining Units 86, 87, 88 and CT, and … the Chief Administrative Judge provides approved salary increases for non-graded unrepresented employees (Grade … all employees who received the automatic April 2017 retroactive Salary Increase. The report identifies all …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-247-april-2017-retroactive-salary-increases-bargaining-units-86-87Opinion 95-6
… -- Distribution by State Comptroller (fines and penalties for speeding violations in suburban town); (fines and penalties for violations of traffic control signals) -- Remission to … §1180-a, setting forth maximum speed limits). Further, for purposes of this opinion, we assume that your reference …
https://www.osc.ny.gov/legal-opinions/opinion-95-6Opinion 94-22
… Association (contract for services with) MUNICIPAL FUNDS -- Custody of (turning over to not-for-profit … association, however, may be the recipient of district funds paid as fair and adequate consideration pursuant to a … for in the books and records of the municipality ... These funds may be paid out for district purposes in accordance …
https://www.osc.ny.gov/legal-opinions/opinion-94-22New NY Broadband Program
… 2018. ESD’s Broadband Program Office (BPO) is responsible for managing the Program, which includes identifying census blocks eligible for funding, establishing grant disbursement agreements with … complete network construction. Specifically, four projects for a single ISP affecting about 12,400 housing units are not …
https://www.osc.ny.gov/state-agencies/audits/2022/07/01/new-ny-broadband-programWilliamson Central School District – Non-Payroll Disbursements (2021M-58)
… properly audited and approved, adequately supported and for valid District purposes. Key Findings The Board did not … properly audited and approved, adequately supported and for valid District purposes. The claims auditor did not audit … competitive bids or quotes were obtained or not required for 26 purchase orders totaling $201,179 and invoices or …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/16/williamson-central-school-district-non-payroll-disbursements-2021m-58Claims Auditing – Improving the Effectiveness of Your Claims Auditing Process
… the following questions should be asked: Is the claim for a valid and legal purpose? First and foremost, each claim must be for a legitimate purpose of the local government or school district. Examples of claims that are not for a legitimate purpose include: Gifts and donations to …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/claims-auditingState Agencies Bulletin No. 1843
… of the query. For example: LQ_DDP_Audit_DD_Entries. See table below for categories and respective codes. Locked …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1843-updates-existing-and-new-locked-queries-psqueryPublic Safety Overtime
… public safety work that is directed, controlled and paid for by a public employer and reimbursed by a private entity. Regulation 315.5 identifies criteria for determining whether public safety overtime constitutes … of his or her job duties as certified by the Sheriff. For Public Safety Overtime to be Reportable to NYSLRS The …
https://www.osc.ny.gov/retirement/employers/public-safety-overtimeRenaissance Academy Charter School of the Arts – Non-Payroll Disbursements (2024M-23)
… were properly reviewed and approved, supported and for appropriate School purposes. Key Findings School … what was purchased or whether the disbursements were for appropriate School purposes. During the period reviewed, … and the CEO signs checks. The lack of adequate controls increases the risk for disbursements to be made for …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/28/renaissance-academy-charter-school-arts-non-payroll-disbursements-2024m-23Debt Management
… Brass ( [email protected] ) The Debt Management Bureau is responsible for the activities associated with the sale and payment of debt service for general obligation bonds and notes of the … of New York and their Authorities. In addition, the Bureau is responsible for the financing and administrative …
https://www.osc.ny.gov/debt/debt-managementTown of Yorkshire – Financial Management (2021M-109)
… reasonable levels of fund balance and properly planned for equipment replacement. Key Findings The Board and … reasonable levels of fund balance or properly plan for equipment replacement. The Board: Consistently … annual budgets that contain more reasonable estimates for appropriations and revenues. Develop and adopt a …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-yorkshire-financial-management-2021m-109Menands Union Free School District – Information Technology (2021M-78)
… loss and although the District paid IT vendors $106,460 for IT services, officials did not have clear contract …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/menands-union-free-school-district-information-technology-2021m-78Eliminate Notary Requirement on Membership Application
… (Abbate) – Eliminates the requirement that an application for membership in the New York State and Local Employees’ … Status … Eliminates the requirement that an application for membership in the New York State and Local Employees …
https://www.osc.ny.gov/legislation/eliminate-notary-requirement-membership-application