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Division of Housing and Community Renewal Bulletin No. DH-24
… Purpose To explain OSC’s automatic processing and to provide instructions for payments not processed … dated 5/2/07, Pay Period 1L Background Chapter 9 of the Laws of 2005, Article 8, Section 131.6 of the Civil … eligible for a Longevity Payment. The payment is effective from the first day of the pay period following completion of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-24-april-2007-performance-advances-and-longevity-paymentsState Agencies Bulletin No. 2118
… with a Comp Rate Code ANN, CAL and CYF (except employees in SUNY Grade 980) are affected. Background : In any fiscal year in which February 29th falls, the biweekly salary calculation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2118-leap-year-salary-calculation-fiscal-year-2023-2024State Agencies Bulletin No. 2213
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the Non-Leap Year Factor Change for … a Comp Rate Code of ANN , CYF and CAL (except employees in SUNY Grade 980) are affected. Background: In any fiscal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2213-non-leap-year-factor-change-fiscal-year-2024-2025Opinion 91-6
… of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views … Contracts Requiring Bidding (purchases from vendor holding federal General Services Administration contract) -- Purchase … federal preemption, state law is superseded by federal law when: (1) the federal law expressly so provides; (2) the …
https://www.osc.ny.gov/legal-opinions/opinion-91-6Opinion 88-19
… The authority for towns to participate in litigation is found in Town Law, §65. Subdivision 1 of section 65 … Rather, the institution of a legal action by a town is generally permitted only if the property or governmental … have standing to maintain any action or proceeding which is brought to challenge a determination made by the …
https://www.osc.ny.gov/legal-opinions/opinion-88-19Empowering Minds Therapy Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Empowering Minds Therapy Inc. … (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including …
https://www.osc.ny.gov/state-agencies/audits/2022/04/08/empowering-minds-therapy-inc-compliance-reimbursable-cost-manualOpinion 94-14
… This opinion represents the views of the Office of the State Comptroller at the time … in the opinion. INDUSTRIAL DEVELOPMENT AGENCIES -- Powers and Duties (authority to finance projects located outside the … 356, prohibits industrial development agencies (IDAs) from providing financial assistance in respect of any project …
https://www.osc.ny.gov/legal-opinions/opinion-94-14West Ghent Volunteer Fire Company – Treasurer’s Activities (2016M-48)
… Purpose of Audit The purpose of our audit was to evaluate controls over the Treasurer’s … Fire Company provides fire protection services in parts of the Towns of Ghent and Claverack in Columbia County. The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/03/west-ghent-volunteer-fire-company-treasurers-activities-2016mCity of Lockport – Independent Audit Services (2014M-238)
… Purpose of Audit The purpose of our audit was to determine the adequacy of the procurement of audit … they did not use a request for proposal (RFP) process to solicit written proposals for audit services. The City does not have an audit committee to oversee and evaluate the CPA firm’s work. The City’s …
https://www.osc.ny.gov/local-government/audits/city/2014/12/05/city-lockport-independent-audit-services-2014m-238Rondout Valley Central School District – Fixed Assets (2023M-36)
… District (District) officials properly accounted for and monitored fixed assets. Key Findings District officials did not properly account for and monitor all of the District’s fixed assets. As a result, … included a French horn ($22,600), 1 snowplow ($6,310) and an Internet filter ($4,320). 18 fixed assets with a …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/rondout-valley-central-school-district-fixed-assets-2023m-36Garrison Union Free School District – Information Technology (2023M-127)
… Audit Objective Determine whether Garrison Union Free School District (District) officials secured the District’s … action. … Determine whether Garrison Union Free School District District officials secured the Districts …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/19/garrison-union-free-school-district-information-technology-2023m-127Village of Painted Post – Board Oversight (2017M-92)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of Village activities for … Review the Treasurer’s monthly reports and use them to monitor actual results against the adopted budget. Perform … records or engage the services of a public accountant to conduct the audit. … Village of Painted Post Board …
https://www.osc.ny.gov/local-government/audits/village/2017/08/11/village-painted-post-board-oversight-2017m-92Town of Bombay – Justice Court Operations (2015M-208)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over the Court’s financial operations for the period January 1, 2014 … 2015. Background The Town of Bombay is located in Franklin County and has a population of approximately 1,360. The Town …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-bombay-justice-court-operations-2015m-208Town of Minisink – Payroll and Fire Protection and Ambulance Contracts (2017M-14)
… Purpose of Audit The purpose of our audit was to review controls over payroll … 13, 2016. Background The Town of Minisink is located in Orange County and has a population of approximately 4,500. The Town is governed by …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-minisink-payroll-and-fire-protection-and-ambulance-contracts-2017m-14Village of Port Jefferson – Justice Court Operations (2020M-56)
… complete report - pdf ] Audit Objective Determine whether the Justices provided adequate oversight to ensure receipts … provided by the Senior Court Clerk to the Comptroller’s office were altered. There was a cash shortage of $2,096. The … issued or voided. These findings were referred to outside law enforcement for review. Key Recommendations The Justices …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/04/15/village-port-jefferson-justice-court-operations-2020m-56Town of Byron – Internal Controls Over Justice Court Operations (2012M-208)
… 20, 2012. Background The Town of Byron is located in Genesee County and has a population of about 2500. The … Justice Court. For the Town’s 2011 fiscal year, $27,000 in revenue was attributable to Court operations. Key Findings … enforce unpaid tickets or report transactions to DMV in a timely manner. Key Recommendations Periodically review …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-byron-internal-controls-over-justice-court-operations-2012m-208Sag Harbor Union Free School District – Child Care Program (2016M-211)
… December 31, 2015. Background The Sag Harbor Union Free School District is located in the Towns of Southampton and … in Suffolk County. The District, which operates two school buildings with approximately 1,000 students, is …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/sag-harbor-union-free-school-district-child-care-program-2016m-211Salem Central School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-394)
… 2012 through June 30, 2013. Background The Salem Central School District is located in Washington County and is … accounting records for all receipts. … Salem Central School District Internal Controls Over ExtraClassroom …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/salem-central-school-district-internal-controls-over-extra-classroomTown of DeWitt – Planning and Zoning and Recreation Departments' Collections (2024M-6)
Determine whether the Town of DeWitt Town officials effectively managed the Planning and Zoning and Recreation Departments cash collections
https://www.osc.ny.gov/local-government/audits/town/2024/04/26/town-dewitt-planning-and-zoning-and-recreation-departments-collections-2024m-6Malverne Union Free School District – Extra-Classroom Activity Funds (2024M-84)
… nine checks totaling $44,548 for two clubs that did not have sufficient funds when the disbursements were made. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/malverne-union-free-school-district-extra-classroom-activity-funds-2024m