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Village of Liberty – Financial Condition (2013M-109)
… the Village’s deteriorating financial position and capital assets. Key Recommendations Ensure that her records are …
https://www.osc.ny.gov/local-government/audits/village/2013/10/04/village-liberty-financial-condition-2013m-109VII.10.A Cash Advance Overview – VII. State Revenues and Appropriated Loan Receivables
… controls governing advance accounts; Proper documentation for all advance account disbursements; Monthly reconciliation … and Annual Confirmation of this Chapter; Advance funds should never be commingled with any other moneys in the … or facility; and Annual review of the use of advance funds to determine the appropriate funding levels. Cash …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10a-cash-advance-overviewVillage of Washingtonville – Financial Condition (2013M-346)
… Purpose of Audit The purpose of our audit was to assess the Village’s financial condition … 1, 2011 through February 29, 2012. Background The Village of Washingtonville is located in Orange County. The Village …
https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-washingtonville-financial-condition-2013m-346XIII.4.B Travel Advance – XIII. Employee Expense Reimbursement
… Rules and Regulations allow continuous travel advances up to $400 to employees whose duties require overnight assignments away … Process and Document Preparation: Business Units must have procedures to ensure timely accounting of travel …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4b-travel-advanceState Comptroller DiNapoli Releases School District Audits
… County) The district did not have adequate systems in place to verify that textbooks purchased for and loaned to … support the students' eligibility to receive textbooks. In addition, the district did not have systems in place to account for textbooks purchased for and loaned to …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-school-district-auditsTown of Big Flats – Financial Management (2013M-170)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management … Background The Town of Big Flats is located in Chemung County and has a population of approximately 7,700. The Town …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-big-flats-financial-management-2013m-170State Agencies Bulletin No. 145
… Information When a change occurs (Salary Change, Part Time Percentage Change, Leaves, etc.) that affects the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/145-new-earnings-code-rcn-retroactive-contract-pay-adjustmentPutnam Valley Central School District – Financial Condition (2016M-135)
… The Putnam Valley Central School District is located in the Town of Putnam Valley in Putnam and Westchester Counties. The District, which … each year to pay these expenditures. This resulted in surplus fund balance, which exceeded the statutory limit. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/putnam-valley-central-school-district-financial-condition-2016m-135West Irondequoit Central School District – Financial Management and Separation Payments (2016M-180)
… and supporting documentation of separation payments for the period July 1, 2012 through April 12, 2016. … Board of Education. The District’s reported expenditures for the 2015-16 fiscal year totaled approximately $68.4 … do not maintain adequate supporting documentation for each separation payment. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/west-irondequoit-central-school-district-financial-management-andTrue North Rochester Preparatory Charter School – Contract Management (2014M-073)
… True North Rochester Preparatory Charter School, located in the City of Rochester, is governed by the Board of … significant concerns with the lack of detail contained in the memorandum of understanding (MOU) in the School’s contract with the CMO. Without clear and …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/07/11/true-north-rochester-preparatory-charter-school-contract-management-2014mMarlboro Central School District – District Officials’ Outside Business Activities (2014M-241)
… Key Recommendations Ensure that District official do not participate in the process of awarding contracts to …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/06/marlboro-central-school-district-district-officials-outside-businessState Agencies Bulletin No. 683
… of recent arbitration awards. Background Increment Codes for employees represented by NYSCOPBA and Council 82 have previously used some of the same … Codes have been created to reflect only one meaning for each Increment Code. Under the previous Increment Code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/683-revision-increment-code-system-security-employeesRoxbury Central School District – Financial Condition (2013M-207)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Roxbury Central School District is located in the Towns of Roxbury, Middletown and Gilboa in Delaware and Schoharie …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/01/roxbury-central-school-district-financial-condition-2013m-207Village of Horseheads – Claims Auditing and Disbursements (2023M-134)
… of Horseheads (Village) officials properly audited claims and authorized non-payroll disbursements. Key Findings Based on our sample of $1.1 million in claims and disbursements reviewed, Village officials did not … As a result, payments were made for unsupported, duplicate and/or improper claims. Village officials did not: Ensure an …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-claims-auditing-and-disbursements-2023m-134Village of North Haven – Collections (2024M-99)
… report – pdf] Audit Objective Determine whether Village of North Haven (Village) officials ensured collections were … 72 collections totaling $238,032 did not indicate the form of payment (cash or check). Therefore, officials and OSC … collections totaling $537,175 did not indicate the date of receipt. Therefore, officials and OSC auditors could not …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-north-haven-collections-2024m-99Yates County – Court and Trust Funds (2025-C&T-1)
… 1, 2022 through December 31, 2024. Background Pursuant to a court order, certain assets may be provided to the court and then … money from foreclosures and contract disputes resulting in a mechanic’s lien. These actions are recorded in the …
https://www.osc.ny.gov/local-government/audits/county/2025/04/18/yates-county-court-and-trust-funds-2025-ct-1Unified Court System Bulletin No. UCS-243
… of the April 2016 and April 2017 Salary Increases for Bargaining Units F8, G9, SA, SD, SG, SK, and SN, and provide instructions for payments not processed automatically. Affected Employees … 428 Dependent Care 433 Total Unemployment Ins Owed 500 Medicare Deficiency 501 Social Security Deficiency 502 NYS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-243-april-2016-and-april-2017-salary-increases-salary-admin-planDivision of Housing and Community Renewal Bulletin No. DH-131
… taxable gross subject to all employment and income taxes. Federal, State, and New York City income tax withholding will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-131-april-2023-and-april-2024-district-council-37-dc-37State Agencies Bulletin No. 1837.3
… with certain restrictions. See Eligibility Criteria for additional information. Background In response to the … COVID-19 and is seeking a medical diagnosis, or is caring for an individual who has been affected by COVID-19. The … 2 weeks individual paid sick leave OR 2 weeks paid leave for childcare, as described below. Employees may use FEPSLA …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18373-payroll-processing-instructions-employees-utilizing-covid-19-leaveDiNapoli Says State Opioid Treatment Programs Need Better Coordination
… state's 150,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2018/11/dinapoli-says-state-opioid-treatment-programs-need-better-coordination