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Town of Oppenheim – Town Clerk Operations (2014M-248)
… The Clerk did not submit a monthly report of all moneys received and did not make disbursements to the … Issue press-numbered duplicate receipts for all Town transactions when no other form of adequate documentation is available. Deposit all moneys intact and in a timely manner. Perform monthly …
https://www.osc.ny.gov/local-government/audits/town/2014/11/28/town-oppenheim-town-clerk-operations-2014m-248Establishing the Standard Work Day – Legacy Reporting
… different SWDs for different positions. For example, all laborers may have an eight-hour SWD, all clerical workers seven and one-half hours and all elected officials six hours. You may also establish …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/establishing-standard-work-dayDryden Central School District – Information Technology (2020M-106)
… records or enter into adequate written contracts with all IT service providers. In 2018, the District was the … they are enforceable within their IT environment. Evaluate all existing user accounts, periodically review for necessity … and adequate written contracts are entered into with all IT service providers. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/26/dryden-central-school-district-information-technology-2020m-106Sodus Center Fire Department – Financial Activities (2016M-424)
… The Treasurer makes deposits, disburses cash and performs all recordkeeping functions without an adequate independent … duties are segregated so that one person cannot control all phases of a transaction. Ensure that all claims are audited, document the approved claims in the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/03/31/sodus-center-fire-department-financial-activities-2016m-424East Greenbush Community Library – Internal Controls Over Cash Receipts (2013M-223)
… controls over the cash receipt process to ensure that all cash collections are properly recorded and accurately … collection process to ensure that no individual controls all phases of a transaction. Specifically the duties of … with Library officials, the cash receipts we reviewed were all properly recorded and deposited in a timely manner. Key …
https://www.osc.ny.gov/local-government/audits/library/2013/10/25/east-greenbush-community-library-internal-controls-over-cash-receipts-2013m-223Renaissance Academy Charter School of the Arts – Financial Operations (2016M-198)
… Board did not establish adequate procedures to ensure that all disbursements had sufficient supporting documentation. … with each other as related to conflicts of interest. Not all payments to the chief executive officer or payments of … Establish policies and procedures to ensure that all disbursements are properly supported with appropriate …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/renaissance-academy-charter-school-arts-financial-operations-2016m-198Lynbrook Union Free School District – Special Programs (2016M-45)
… duties gives the Director substantial control over all phases of cash transactions. District officials did not … supervisory reviews. Develop procedures to ensure that all playground program records are complete and accurate. Ensure that all money collected for the driver’s education program is …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/lynbrook-union-free-school-district-special-programs-2016m-45Operational Advisory No. 6
… of the State Comptroller (OSC) has completed recording all re-appropriations contained in the 2025-2026 fiscal year enacted budget. All appropriations scheduled to lapse on June 30, 2025, … apply to specific transactions. It is recommended that all Agencies read Chapter XVII in its ENTIRETY, since it …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/6-lapsing-notice-and-remindersEnglish Language Learners Programs
… language they speak. This includes the right to receive all core content instruction and to learn English and other subjects at the same academic level as all other children. Within SED, the Office of Bilingual … to provide English as a New Language (ENL) services to all eligible ELLs and are required to make Bilingual …
https://www.osc.ny.gov/state-agencies/audits/2024/09/18/english-language-learners-programsIX.11.C Single Audit Act and Uniform Guidance – IX. Federal Grants
… entity received $25,000 or more in Federal awards; Cover all of the government’s operations in its Single Audit; … entity) performed under the Act is intended to satisfy all Federal agencies providing assistance to the entity. … to as Uniform Guidance) was issued, which superseded all prior circulars. Following is a summary of the Uniform …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11c-single-audit-act-1984DiNapoli: NYC Department of Education Must Do More to Combat Mental Health Crisis Among Youth
… in the face of a mental health crisis among youth, the NYC Department of Education (DOE) can do more to ensure that … staffing levels at all schools. Explore ways to collect, document and analyze mental health related …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-nyc-department-education-must-do-more-combat-mental-health-crisis-among-youthFloral Park-Bellerose Union Free School District - Leave Records (2018M-264)
… Findings While leave accrual balances were accurate, not all leave taken is properly supported or approved. Records … develop and implement written procedures to ensure that all leave requests are properly approved before the leave is …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/floral-park-bellerose-union-free-school-district-leave-records-2018m-264DiNapoli: Too Many Subway Stations Need Repairs
… stations were free of defects, and just 1-in-4 had most or all of their station components in good repair. “New York … According to the latest survey, more than one-quarter of all structural components had defects. At 94 stations, at … of components with defects (one-third). Nearly half of all platform edges (43 percent), which are important to rider …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-too-many-subway-stations-need-repairsState Agencies Bulletin No. 1032
… shall be increased from $1,248 to $2,080 annually for all members of Bargaining Unit 01 who are employed by the NYS … as stated above. OSC will also update the PS1 amount for all subsequent rows on the employee’s record. If there is an … worked in more than one (1) agency and have been paid by all agencies using the same Employee Record Number since the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1032-retroactive-increase-guaranteed-pre-shift-briefing-minimum-employeesOpinion 2006-9
… governing board of a town improvement district may sell all or any part of the property and facilities of the … electors of the district voting thereon ( id.). If all of the property or facilities of the district is to be … p 396). Section 198(12)(b) expressly provides that, if all or any part of the property and facilities of the town …
https://www.osc.ny.gov/legal-opinions/opinion-2006-9Available Options – Police and Fire Plan
… month for the rest of your life. Under this selection, all payments cease upon your death. When you die (even if it … will be paid to your beneficiary or your estate. If all of your accumulated annuity savings contributions have been expended, all payments will cease upon your death. The contributions …
https://www.osc.ny.gov/retirement/publications/1512/available-optionsAvailable Options – En-Con Police Officers Plan
… month for the rest of your life. Under this selection, all payments cease upon your death. When you die (even if it … will be paid to your beneficiary or your estate. If all of your accumulated annuity savings contributions have been expended, all payments will cease upon your death. The mandatory …
https://www.osc.ny.gov/retirement/publications/1822/available-optionsAvailable Options – Basic Plan with Increased-Take-Home-Pay (ITHP)
… month for the rest of your life. Under this selection, all payments cease upon your death. When you die (even if it … will be paid to your beneficiary or your estate. If all of your accumulated annuity savings contributions have been expended, all payments will cease upon your death. The mandatory …
https://www.osc.ny.gov/retirement/publications/1511/available-optionsAvailable Options – Career Plan
… month for the rest of your life. Under this selection, all payments cease upon your death. When you die (even if it … will be paid to your beneficiary or your estate. If all of your accumulated annuity savings contributions have been expended, all payments will cease upon your death. The mandatory …
https://www.osc.ny.gov/retirement/publications/1642/available-optionsAvailable Options – Regional State Park Police Plan
… month for the rest of your life. Under this selection, all payments cease upon your death. When you die (even if it … will be paid to your beneficiary or your estate. If all of your accumulated annuity savings contributions have been expended, all payments will cease upon your death. The mandatory …
https://www.osc.ny.gov/retirement/publications/1867/available-options