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Copiague Fire District – Cash Disbursements (2019M-225)
… 306 checks, totaling almost $2 million, had only one of the two required signatures. Payments totaling $3,190 were … Recommendations Conduct a deliberate and thorough audit of each claim to ensure that each individual claim is a …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-cash-disbursements-2019m-225County of Otsego Industrial Development Agency (COIDA) – Oneonta Rail Yards Acquisition (2021M-38)
… complete report - pdf ] Audit Objective Determine whether the County of Otsego Industrial Development Agency (COIDA) adequately planned for the acquisition of the Oneonta Rail Yards property (Rail Yards). Key Findings … Determine whether the County of Otsego Industrial Development Agency COIDA …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/02/11/county-otsego-industrial-development-agency-coida-oneontaVillage of Rhinebeck – Water Fees (2013M-311)
… Purpose of Audit The purpose of our audit was to examine internal controls over water fees … June 1, 2012 through June 14, 2013. Background The Village of Rhinebeck is located in Dutchess County. The Board of … Village of Rhinebeck Water Fees 2013M311 …
https://www.osc.ny.gov/local-government/audits/village/2014/01/17/village-rhinebeck-water-fees-2013m-311Rome City School District – Multiyear Planning (2021M-144)
… established comprehensive multiyear financial and capital plans. Key Findings Officials did not develop comprehensive written multiyear financial or capital plans. While officials have some information needed to develop the plans, additional information and analysis is needed. For …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/rome-city-school-district-multiyear-planning-2021m-144Introduction – Improving the Effectiveness of Your Claims Auditing Process
… cannot afford to overpay vendors, lose discounts or pay for goods and services not received. An effective audit of claims is often the last line of defense for preventing unauthorized, improper or fraudulent claims … audit and approval of claims. Claims were approved for payment despite not being sufficiently supported. Not all …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/introductionXIII.1 Employee Expense Reimbursement Overview – XIII. Employee Expense Reimbursement
… This chapter provides an overview of reimbursable expenses to State employees. Most employee … Payable module of the SFS. Refer to the sections within Chapter XII – Expenditures of this guide and the Payroll … This chapter provides an overview of reimbursable expenses to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii1-employee-expense-reimbursement-overviewState Comptroller DiNapoli Releases Municipal Audits
… were unaware that employees were accessing websites for nonbusiness purposes because they did not routinely … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-1Rockville Centre Union Free School District - School District Website (S9-19-28)
… Officials did not prepare a multiyear financial plan. Posting a prepared plan further enhances the transparency of … and all external CAPs. Should enhance transparency by: Posting budget-to-actual results, all original budget … CAP in a location easy to access. Preparing and posting a multiyear financial plan to help residents see the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/rockville-centre-union-free-school-district-school-district-website-s9-19Town of Hempstead Sanitary District Number 14 – Board Oversight (2017M-40)
… 2016. Background The Town of Hempstead Sanitary District Number 14 is located in the Town of Hempstead in Nassau … and include a statement in the minutes detailing the total number of claims and total dollar amount approved to be paid … Town of Hempstead Sanitary District Number 14 Board Oversight 2017M40 …
https://www.osc.ny.gov/local-government/audits/district/2017/06/02/town-hempstead-sanitary-district-number-14-board-oversight-2017m-40Chenango Valley Central School District – Budget Review (B4-13-11)
… review was to determine whether the significant revenue and expenditure projections in the District’s tentative … to the average of the actual results for the past two years and projected results for this year. The budgeted … years’ actual results of operations, unless there are some known reasons for such increases. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/chenango-valley-central-school-district-budget-review-b4-13-11DiNapoli Recovers $42K From Woman Who Stole From State and Local Retirement System
… and the New York State Police announced the sentencing of Bonnie S. Robertson, 63, of Pleasant Valley for stealing nearly $42,000 of her deceased mother’s pension payments. Robertson pleaded … and the New York State Police announced the sentencing of Bonnie S Robertson 63 …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-recovers-42k-woman-who-stole-state-and-local-retirement-systemTown of Schuyler – Financial Management (2014M-182)
… which comprises a Supervisor and four Board members. Key Findings The Board has not adopted policies and … multiyear financial operating or capital plan. Key Recommendations Develop a fund balance policy that … capital needs. These plans should be monitored and updated on an ongoing basis. …
https://www.osc.ny.gov/local-government/audits/town/2014/08/29/town-schuyler-financial-management-2014m-182CUNY Bulletin No. CU-574
… SM, SP, ST, SU, SV, SW, SX, SZ DC37 CC, CD, SF, SJ, T9, TG, TH, TJ, TK, TM, TP, TR, TU, TY, TX, U3, U6 SEIU S6 IATSE …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-574-2011-2017-blue-and-white-collar-retroactive-general-salaryOpinion 90-8
… it is a State statute which in terms and in effect applies only to one city. Therefore, it appears that the exception … words "shall not be changed, modified or amended" refer only to the future adoption of local laws. Further, Insurance …
https://www.osc.ny.gov/legal-opinions/opinion-90-8XI.2.C Contract Funds Reservation – XI. Procurement and Contract Management
… OVERVIEW To create a funds reservation means to set aside or reserve all or a portion of … can be met, and accordingly, requires full funds reservation on all procurement contracts submitted for the State Comptroller’s approval. Full funds reservation means that the contracting agency must reserve …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2c-contract-funds-reservation-overviewState Agencies Bulletin No. 2151
… Location and/or Inconvenience Pay). A teacher will only be paid for the number of days in which they are Active … has multiple incumbents, the position attributes can only be changed if the change is appropriate for all … has multiple incumbents, the position attributes can only be changed if the change is appropriate for all …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2151-restoration-contract-pay-and-additional-pay-21p-institution-teachersState Agencies Bulletin No. 2049
… Location and/or Inconvenience Pay). A teacher will only be paid for the number of days in which they are Active … has multiple incumbents, the position attributes can only be changed if the change is appropriate for all … has multiple incumbents, the position attributes can only be changed if the change is appropriate for all …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2049-restoration-contract-pay-and-additional-pay-21p-institution-teachersOther Bulletin No. 33
… SCF M/C Salary Increase and provide instructions for payments not processed automatically Affected Employees … Resolution and Chapter 8 of the Laws of 2017 provide for a retroactive salary increase of two percent (2.00%) for fiscal year 2016-2017. The Division of the Budget …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-33-april-2016-state-university-construction-fund-scfUnified Court System Bulletin No. UCS-203
… Increments and Longevity Bonuses and provide instructions for payments not processed automatically. Affected Employees … Agreements between the UCS and various unions provide for payment of annual increments (increments) and additional increments (longevity increments) for eligible employees in the UCS. Chapter 276 of the Laws of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-203-april-2014-unified-court-system-ucs-increments-longevityState Agencies Bulletin No. 1001
… Administration Lag 4/1/10-4/28/10 8/4/10 Administration Extra Lag 3/25/10-4/21/10 8/4/10 Institution Lag 3/25/10-5/5/10 8/12/10 Institution Extra Lag 4/1/10-4/28/10 8/12/10 Contract Provisions and … Code Narrative 233 PEF Member 247 PEF Non-Member A/S 410 Health Care Spending Account 420 NY Dependent Care …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1001-retroactive-april-1-2010-salary-increase-employees-represented-public