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Afton Fire District – Internal Controls Over Financial Operations (2013M-248)
… five elected members and is responsible for the District’s overall financial management. The District’s general fund budget totaled $114,800 for the 2013 fiscal … to ensure it is auditing all claims for payment. Audit or cause for an audit of the Treasurer’s records annually. … …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/afton-fire-district-internal-controls-over-financial-operations-2013m-248Sole Custody Reporting
… on or before March 1st, the Sole Custody Reporting web application will be open for agencies to report …
https://www.osc.ny.gov/state-agencies/guidance/sole-custody-reportingOther Bulletin No. 72
… Employees: Employees designated management or confidential in bargaining unit 96 who meet the eligibility criteria are … inserted using the effective date of the Rehire or Return from Leave action. If the employee is newly hired or … as OT for Annuals (OTA) and Holiday Pay (HPA), resulting from payment of the April 2023 SCF M/C Retroactive Salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-72-april-2023-state-university-construction-fund-scfOther Bulletin No. 84
… 428 Dependent Care 433 Total Unemployment Ins Owed 442 Pre-Tax Adoption 500 Medicare Deficiency 501 Social Security … 502 NYS SS/Medicare Deficiency 673 SUNY ORP Before Tax Arrears 674 SUNY Suspense BTax Arrears 682 VDC Before Tax Arrears 685 VDC Suspense Before Tax Arrear GARNSH …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-84-april-2025-state-university-construction-fund-scfSUNY Bulletin No. SU-351
… Purpose: The purpose of this bulletin is to provide instructions to agencies for processing the 2023 $400 UUP Base Salary … criteria on 04/30/2023 but whose employment expired prior to 07/01/2023 are eligible for the base salary increase if …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-351-2023-400-discretionary-base-salary-increase-professionalState Agencies Bulletin No. 2248
… of OSC’s automatic processing of the April 2023 and 2024 retroactive increases to Location Pay and Location Mid-Hudson pay and the April 2024 … for all earnings reported in a single entry based on the salary in effect on the Earnings End Date. For employees who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2248-april-2023-and-2024-retroactive-increases-location-pay-and-location-midState Agencies Bulletin No. 2250
… the April 2023 and 2024 retroactive increases to Location Pay and Location Mid-Hudson pay and the April 2024 retroactive increases to Command Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2250-april-2023-and-2024-retroactive-increases-location-pay-and-location-midPocantico Hills Central School District - Procurement (2018M-187)
… exceptions which we discussed with District officials, all providers were chosen through competitive methods. We tested all purchases that required three written quotes totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/16/pocantico-hills-central-school-district-procurement-2018m-187Town of New Hartford – Sexual Harassment Prevention Training (S9-23-11)
… 20 total individuals we tested (11 selected employees and all nine elected officials), three employees or 27 percent of … session from SHP Training. Key Recommendations Ensure all employees complete annual SHP Training and encourage …
https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-new-hartford-sexual-harassment-prevention-training-s9-23-11Village of Menands - Justice Court Operations (2019M-185)
… intact. Key Findings The Justices did not: Deposit 234 out of 720 fine and fee receipts totaling $31,056 within 72 … reports and bank reconciliations. Forward 34 out of 48 remittances to the Village totaling $523,381 within 10 days of the ensuing month. Key Recommendations Ensure all deposits …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/11/27/village-menands-justice-court-operations-2019m-185Opinion 88-46
… and school districts are interested in cooperatively investing their moneys pursuant to a municipal cooperation … by the State Legislature (2 McQuillin, Mun Corp, 3rd Ed, §10.40; Hartford v Town of North Hempstead , 118 AD2d … with private entities (see 2 McQuillin, Mun Corp, 3rd Ed, §10.41). Accordingly, since decisions concerning the …
https://www.osc.ny.gov/legal-opinions/opinion-88-46Town of Owego Fire District – Board Oversight (2013M-26)
… and separate from the Town of Owego and Tioga County, in which it is located. The Board of Fire Commissioners …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/town-owego-fire-district-board-oversight-2013m-26Brookhaven Fire District – Procurement and Information Technology (2014M-339)
… and separate from the Town of Brookhaven, Suffolk County, in which it is located. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/brookhaven-fire-district-procurement-and-information-technology-2014m-339Town of Covington – Town Supervisor (2013M-371)
… 13, 2013. Background The Town of Covington is located in Wyoming County and has a population of 1,232. The Town …
https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-covington-town-supervisor-2013m-371Town of Charleston – Internal Controls Over Payroll Processing (2013M-326)
… 30, 2013. Background The Town of Charleston is located in Montgomery County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2014/01/31/town-charleston-internal-controls-over-payroll-processing-2013m-326Genesee County Industrial Development Agency – Project Approval and Monitoring (2014M-66)
… of 101 “active projects” totaling more than $600 million in reported capital investment. Key Findings The GCIDA Board … critical procedures and policies that are used as criteria in the project evaluation processes. The job report form used … use employee benefits attributed to newly created jobs in the cost-benefit analysis. Formally develop a cost-benefit …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/05/14/genesee-county-industrial-development-agency-projectAllocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act
… ensure that the operators of motor vehicles registered in New York possess adequate insurance coverage, or are … appropriately allocating, billing, and collecting nearly all the expenses related to administering the Acts. However, … data and, where indicated, taking appropriate follow-up actions. The Department did not bill $126,493 in …
https://www.osc.ny.gov/state-agencies/audits/2019/12/13/allocation-billing-and-collection-expenses-administering-motor-vehicle-financial-securityIX.12.O Refunds – IX. Federal Grants
… on a timely basis will have to separately account for the time (number of days, program, total refund and federal … causes a state interest liability to accrue until such time as the excess federal funds are returned to the U.S. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12o-refundsLong Island Workforce Housing Act (2015-MR-4)
… local governments ensured that they complied with the Long Island Workforce Housing Act for the period January 1, …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2016/01/08/long-island-workforce-housing-act-2015-mr-4State Comptroller DiNapoli Releases Municipal & School Audits
… staff did not have sufficient documented guidance or plans to follow after an unexpected IT disruption or disaster. As a … In August 2023, the former court clerk pleaded guilty to grand larceny in the second degree, corrupting the … In October 2023, the former court clerk was sentenced to serve six months in jail and pay more than $59,000 in …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-audits