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West Niles Fire Company – Financial Activities (2017M-205)
… properly recorded and reported and money was safeguarded for the period January 1, 2016 through July 26, 2017. Background The West Niles Fire Company is a not-for-profit organization, incorporated in 1977 and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/05/west-niles-fire-company-financial-activities-2017m-205Filing Requirements – World Trade Center Presumption
… this Notice will protect your rights, and the rights of your beneficiaries to apply for benefits in the future. If … From Public Service You may apply for a reclassification of your benefit to a World Trade Center accidental disability … your condition been known and fully developed at the time of your retirement. If approved, your World Trade Center …
https://www.osc.ny.gov/retirement/publications/world-trade-center/filing-requirementsValley Stream Thirteen Union Free School District – Purchasing (2016M-204)
… Purpose of Audit The purpose of our audit was to review the procedures used by the … Union Free School District is located in the Village of Valley Stream, Nassau County. The District, which operates … students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/valley-stream-thirteen-union-free-school-district-purchasing-2016m-204South Jefferson Central School District – Community Services (2016M-343)
… Purpose of Audit The purpose of our audit was to examine the internal controls over … Jefferson Central School District is located in the Towns of Adams, Ellisburg, Hounsfield, Lorraine, Rodman, Rutland, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/south-jefferson-central-school-district-community-services-2016m-343Pavilion Central School District – Financial Management (2017M-62)
… Background The Pavilion Central School District is located in Genesee, Livingston and Wyoming Counties. The District is …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/23/pavilion-central-school-district-financial-management-2017m-62KIPP Tech Valley Charter School – Enrollment and Billing (2012M-256)
… Purpose of Audit The purpose of our audit was to examine the student enrollment and … State, and Federal resources that is not under the control of the local school board and is governed under Education Law …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/kipp-tech-valley-charter-school-enrollment-and-billing-2012m-256Erie 1 Board of Cooperative Educational Services – Special Aid Fund (2016M-188)
… Purpose of Audit The purpose of our audit was to evaluate the financial activity in BOCES’ … through February 29, 2016. Background The Erie 1 Board of Cooperative Educational Services is a public entity … Erie 1 Board of Cooperative Educational Services Special Aid Fund 2016M188 …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/erie-1-board-cooperative-educational-services-special-aid-fund-2016m-188Crown Point Fire District – Board Oversight (2024M-29)
… are adequately accounted for and reported. For the 24 months reviewed, the Board did not receive Treasurer’s … reports of collection and disbursement details for three months; cash balances for two months; and bank reconciliations, bank statements and …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/31/crown-point-fire-district-board-oversight-2024m-29IX.7.F M-Year Legislation – IX. Federal Grants
… Most federal grant award funding has a limited period of availability. Some grant’s period of funds availability terminates on September … These are considered M-Year grants. For example, a federal grant award with a one-year grant period of October 1, 2014 - …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7f-m-year-legislationVillage of Frankfort – User Charges (2014M-117)
… whether Village officials ensured that water, sewer and electric user charges were properly billed, collected, … water fund, $72,000 for the sewer fund and $2.1 for the electric fund, all of which are financed by user charges. Key … Key Recommendations Segregate the water, sewer and electric duties of billing, collecting and recording to the …
https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-frankfort-user-charges-2014m-117Lansing Central School District – Procurement (2021M-213)
… economically and in a manner that is in the best interests of taxpayers. Policies and procedures were inadequate and did … for insurance coverage totaling $232,624 or for four of six professional service providers paid $301,023 during … the same insurance provider for about 20 years and each of the four remaining vendors for at least 10 years without …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/lansing-central-school-district-procurement-2021m-213Village of Depew – Internal Controls Over Capital Projects (2013M-29)
… Purpose of Audit The purpose of our audit was to determine whether the Village properly … June 1, 2006, to October 12, 2012. Background The Village of Depew is located in the Towns of Cheektowaga and Lancaster … Village of Depew Internal Controls Over Capital Projects 2013M29 …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-depew-internal-controls-over-capital-projects-2013m-29Village of Penn Yan – Water Operations (2013M-104)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s water operations for the period June 1, 2010, to October 11, 2012. Background The Village of Penn Yan is … did not receive or review sufficient financial information to appropriately monitor water financial operations. Our …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-penn-yan-water-operations-2013m-104XII.6.Q Paying and Reconciling State Credit Card Charges – XII. Expenditures
… for additional detail on paying and reconciling each type of card: Paying and Reconciling Procurement Card Charges … AND POLICY This section provides agencies with the Office of the State Comptroller’s policy on paying and reconciling … with PCard privileges should refer to Section XIV.10.B of this Guide to ensure compliance with Advisory Opinion No. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6q-paying-and-reconciling-state-credit-card-chargesX.3.A Agency Vendor Registration – X. Guide to Vendor/Customer Management
… to New York State must be registered in the Statewide Vendor File. This Subsection provides the agency with guidance on how to: use the Vendor Add Portal in the Statewide Financial System (SFS) to … directly register individuals or entities in the Statewide Vendor File add a significant number of vendors at one time …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x3a-agency-vendor-registrationState Agencies Bulletin No. 1261
… Time Entry earnings Reporting actions at the beginning of the academic year Teachers not returning in the Fall of 2013 Change in Pay Basis Codes Transfers between agencies Work schedule for CAL teachers Restoration of health insurance for Contract Pay teachers General …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1261-restoration-contract-pay-and-additional-pay-21p-institution-teachersSUNY Bulletin No. SU-249
… Agencies must restart tax-sheltered annuities, federated funds, taxable and non-taxable maintenance, and union …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-249-restoration-contract-pay-and-additional-pay-suny-21pDivision of Housing and Community Renewal Bulletin No. DH-12
… Codes and Anniversary Dates and to explain their use in payroll processing. Affected Employees Graded employees in Bargaining Unit 67 Background A Performance advance is an increase in salary paid to an … for Performance Advance service in the current year. Unsatisfactory Ratings are reported effective on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-12-performance-advance-payments-rent-regulations-servicesSUNY Bulletin No. SU-278
… Agencies must restart tax-sheltered annuities, federated funds, taxable and non-taxable maintenance, and union …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-278-restoration-contract-pay-and-additional-pay-suny-21pOpinion 90-32
… LAW, §§81(1), 220(3): A town resolution authorizing the issuance of bonds for the construction of improvements … if the salt storage shed were to be financed by the issuance of bonds. Highway Law, §142(4) provides that a town … supra , held that although the resolution authorizing the issuance of bonds may be subject to referendum (see …
https://www.osc.ny.gov/legal-opinions/opinion-90-32