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Fallsburg Central School District - Fund Balance Management (2020M-12)
… - pdf] Audit Objective Determine whether the Board and District officials effectively managed general fund balance. … back unused appropriated fund balances each year, the District’s recalculated surplus fund balance exceeded the … Reduce surplus fund balance in a manner that benefits District taxpayers. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/08/fallsburg-central-school-district-fund-balance-management-2020m-12Town of New Castle - Recreation Department Cash Receipts (2020M-19)
… the Department generated receipts up to 21 days after registration and remitted money up to 24 days after …
https://www.osc.ny.gov/local-government/audits/town/2020/03/20/town-new-castle-recreation-department-cash-receipts-2020m-19Town of Cornwall – Financial Condition (2014M-123)
… fund balances and adopt structurally balanced budgets with less dependence on using unrestricted funds to finance …
https://www.osc.ny.gov/local-government/audits/town/2014/08/01/town-cornwall-financial-condition-2014m-123Village of Palmyra - Financial Management (2019M-94)
… to ensure they are accurate. Village officials agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-palmyra-financial-management-2019m-94Corinth Central School District - Medicaid Reimbursements (2019M-129)
… all Medicaid reimbursements to which it was entitled for services provided to eligible special education students. … to ensure Medicaid claims were submitted and reimbursed for all eligible services provided. Claims were not submitted and reimbursed for 273 eligible services totaling $16,910. Had these …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/corinth-central-school-district-medicaid-reimbursements-2019m-129Town of Westfield - Real Property Acquisition (2019M-119)
… of purchase, the property had an estimated full market value of $243,000. Key Recommendations Use a thorough process …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-westfield-real-property-acquisition-2019m-119Village of Menands - Justice Court Operations (2019M-185)
… of 720 fine and fee receipts totaling $31,056 within 72 hours. Prepare monthly accountability reports and bank … Key Recommendations Ensure all deposits are made within 72 hours of collection. Prepare accountability reports and bank …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/11/27/village-menands-justice-court-operations-2019m-185Geneseo Central School District - Online Banking (2019M-172)
… officials did not: Follow the Board’s online banking policy or develop procedures to adequately segregate online … was limited. Provide information technology (IT) security awareness training to employees. In addition, sensitive IT … that officials and employees receive adequate IT security awareness training. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/geneseo-central-school-district-online-banking-2019m-172Lackawanna City School District - Tuition (2019M-59)
… the District is properly billed. District officials agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/lackawanna-city-school-district-tuition-2019m-59Town of Hillsdale – Justice Court Operations (2014M-312)
… Key Findings The Justices and clerk did not perform bank reconciliations or accountability analyses. Key Recommendations Prepare monthly bank reconciliations and accountability analyses and review … that cash balances can be compared to the reconciled bank balances each month. …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/13/town-hillsdale-justice-court-operations-2014m-312Town of Dayton - Supervisor's Records and Reports (2019M-189)
… the Town Supervisor (Supervisor) maintains complete and accurate financial records and reports. Key Findings The Supervisor: Did not maintain complete and accurate financial records and reports. Did not issue … whether the Town Supervisor Supervisor maintains complete and accurate financial records and reports …
https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-supervisors-records-and-reports-2019m-189State Agencies Bulletin No. 1791
… of ERS Plan Type 7Y are affected. Background In accordance with Chapter 504 of the Laws of 2009, Legislation established …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1791-tier-5-pensionable-overtime-earnings-limit-calendar-year-2020-employeesTown of Lloyd - Information Technology (2019M-36)
… to Officials. Key Recommendations Monitor compliance with the acceptable use policy. Provide IT security awareness …
https://www.osc.ny.gov/local-government/audits/town/2019/06/21/town-lloyd-information-technology-2019m-36New York State Common Retirement Fund
… New York State Common Retirement Fund The New York State Common Retirement Fund is one of the largest … retirement security for over one million New York State and Local Retirement System (NYSLRS) members, retirees and … The New York State Common Retirement Fund holds and invests the …
https://www.osc.ny.gov/common-retirement-fundOpinion 91-1
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues …
https://www.osc.ny.gov/legal-opinions/opinion-91-1Opinion 91-27
… historical association necessary for the construction of a sewage treatment plant. The county wishes to convey two parcels of … acquired or held for municipal purposes to be conveyed for private use ( Lake George Steamboat Co. v Blais , 30 NY2d 48, …
https://www.osc.ny.gov/legal-opinions/opinion-91-27COVID-19 Relief Program Tracker
The Office of the State Comptroller has created this dashboard to track federal relief funds received during the pandemic and eight programs that offer targeted assistance to New Yorkers most severely impacted by the COVID19 pandemic
https://www.osc.ny.gov/reports/covid-relief-program-trackerDivision of Housing and Community Renewal Bulletin No. DH-37
… 600 and the Equated to Grade and Approved Salary Rate fields on Position Data are populated, a row will not be … employees who will not receive an automatic increase. Fields on the report include EmplID, Employee Record Number, … increased in an eligible bargaining unit. Other fields on the report include the EmplID, Employee Record …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-37-april-1-2009-salary-and-longevity-increases-employeesUnified Court System Bulletin No. UCS-191
… Purpose To inform agencies of procedures for reporting salary increases for affected employees. Affected … to reduce the automatic payment. Agency Actions: Reporting Adjustments in the Time Entry Page Agencies must … To inform agencies of procedures for reporting salary increases for affected employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-191-unified-court-system-ucs-salary-restorations-unrepresentedUnified Court System Bulletin No. UCS-81
… that will ensure judges receive the full or prorated share of their statutory salary for calendar year 2004. Affected … 2004 through December 31, 2004 and have a Pay Basis Code of CAL Effective Date(s) Payment will be included in the … using the applicable salary rate: Determine the number of calendar days served. If more than one salary rate is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-81-2004-year-end-adjustment-judges