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Hyde Park Central School District – Financial Management Practices (2012M-172)
… that moneys deposited in a tax certiorari reserve fund are appropriately used, and do not exceed the amounts … claims arising from the tax roll in the year the moneys are deposited. Ensure the Treasurer prepares and submits …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hyde-park-central-school-district-financial-management-practices-2012mState Agencies Bulletin No. 1097
… is not granted, OSC staff will contact the agency to address each situation on a case-by-case basis. For …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1097-retroactive-transactions-executive-branch-agenciesWayne County – Financial Management (2012M-249)
… to August 31, 2012. Background Wayne County is located in Central New York, covers approximately 600 square miles, … $10 million as of December 31, 2011, with no plans in place for the use of these balances. Key Recommendations … use and reduce the unexpended surplus fund balance in the general fund. Adopt policies and establish procedures …
https://www.osc.ny.gov/local-government/audits/county/2013/04/12/wayne-county-financial-management-2012m-249Town of Shandaken – Payroll (2013M-201)
… the payroll by reviewing the payroll details prior to payment, including periodically reviewing salaries and hourly …
https://www.osc.ny.gov/local-government/audits/town/2013/10/02/town-shandaken-payroll-2013m-201Village of Schuylerville – Procurement (2014M-228)
… 2014. Background The Village of Schuylerville is located in Saratoga County and has a population of approximately 1,400. The Village is governed … by statute. A purchase awarded by the best value method, in which non-price factors can be considered, did not adhere …
https://www.osc.ny.gov/local-government/audits/village/2014/10/31/village-schuylerville-procurement-2014m-228Watkins Glen Central School District – Health Insurance Cost Savings (2016M-144)
… cost savings and address rising health insurance costs by offering employees a buyout incentive for the period July … The Watkins Glen Central School District is located in the Towns of Dix, Hector, Orange, Reading and Tyrone in Schuyler County and the Town of Catlin in Chemung County. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/watkins-glen-central-school-district-health-insurance-cost-savings-2016mSpencerport Central School District – Financial Condition (2016M-254)
… in the Towns of Ogden, Gates, Greece and Parma in Monroe County. The District, which operates six schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/spencerport-central-school-district-financial-condition-2016m-254Delaware County – Assigned Counsel (2016M-384)
… June 9, 2016. Background Delaware County is located in eastern New York, consists of 19 towns and 10 villages and … approximately 48,000 residents. The County is governed by a Board of Supervisors, which is composed of 19 elected … guidance for determining assigned counsel eligibility in April of 2016 County Law and State Executive Law were …
https://www.osc.ny.gov/local-government/audits/county/2017/08/18/delaware-county-assigned-counsel-2016m-384State Comptroller DiNapoli Releases School Audits
… BOCES and charter school finances and operations to ensure money is being spent appropriately and effectively. The …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-school-audits-0Bolivar-Richburg Central School District – Internal Controls Over Selected Financial Operations (2013M-92)
… to maintain over $5.8 million in reserves. In addition, extra classroom activity moneys were not maintained in accordance … surplus fund balance and the excess amounts in reserve funds in a manner that benefits District taxpayers. Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/bolivar-richburg-central-school-district-internal-controls-over-selectedState Agencies Bulletin No. 1971
… errors and the potential for entering the Direct Deposit account information for the wrong employee. NYS EMPLID: … signing into their New York State Payroll Online (NYSPO) account. Agencies should locate the employee in PayServ using … as well as all non-payroll amounts (i.e., travel expense reimbursements) due to them to be deposited into the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1971-direct-deposit-guidance-and-audit-queryTown of Sharon – Fund Balance (2017M-271)
… governed by an elected five-member Town Board. Operating funds’ budgeted appropriations for 2018 total approximately …
https://www.osc.ny.gov/local-government/audits/town/2018/03/21/town-sharon-fund-balance-2017m-271Oneida County Department of Social Services – Contract Monitoring and Payments (2015M-244)
… Purpose of Audit The purpose of our audit was to examine the internal controls over the … 31, 2014. Background Oneida County, which has a population of approximately 235,000, is governed by a 23-member Board of …
https://www.osc.ny.gov/local-government/audits/county/2016/02/12/oneida-county-department-social-services-contract-monitoring-and-payments-2015mAcceptable Time and Attendance Systems – Legacy Reporting
… system is one used by the employer to generate payroll and/or keep track of employee accruals. The system should include … System Some employees, such as salaried employees or elected or appointed officials, are not required to participate in a …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/acceptable-time-and-attendance-systemsTown of Hebron – Fiscal Oversight (2015M-59)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over … 1, 2014 through January 31, 2015. Background The Town of Hebron is located in Washington County and has a …
https://www.osc.ny.gov/local-government/audits/town/2015/06/26/town-hebron-fiscal-oversight-2015m-59State Agencies Bulletin No. 882
… provide agencies with information and procedures regarding the calculation of affected employees’ salaries and the … the hiring rate of the graded position, giving credit for all service where the salary (including hourly and annual … NHRPTMP13 (appears as NHRPTP13 in the Control-D Report List) identifies employees who have moved from a PEF N/S …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/882-new-method-calculating-salaries-employees-upon-movement-public-employeesDeath Benefits
… or beneficiaries. Your beneficiary information is listed in your Retirement Online account and on your Member Annual … benefits, and any needed forms, to your beneficiaries. For more information, read Getting Your Affairs in Order and … be entitled to an ordinary death benefit. Up to $50,000 of this benefit is paid in the form of group term life …
https://www.osc.ny.gov/retirement/members/death-benefitsOpinion 2012-1
… by a member of a town board of assessment review) GENERAL MUNICIPAL LAW §§ 800 (3), 801, 803: A member of a town board … to disclose the interest in accordance with General Municipal Law § 803. You ask whether a member of a town board … the contract or approve payments thereunder; (b) to audit bills or claims under the contract; or (c) to appoint …
https://www.osc.ny.gov/legal-opinions/opinion-2012-1City of Batavia – Awarding Contracts for Goods and Services (2013M-296)
… 6, 2013. Background The City of Batavia is located in Genesee County and has a population of 15,645. The City is governed by a City … ($36,915) and financial software support ($19,116). In addition, the City paid another professional service …
https://www.osc.ny.gov/local-government/audits/city/2014/01/24/city-batavia-awarding-contracts-goods-and-services-2013m-296Wainscott Common School District – Financial Condition (2013M-268)
… 30, 2013. Background The Wainscott Common School District is located in the Towns of East Hampton and Southampton, in Suffolk County. The District is governed by the Board of Education, which comprises three … based on all information available at the time the budget is developed. Discontinue the practice of adopting budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/wainscott-common-school-district-financial-condition-2013m-268