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Claims Auditing – Improving the Effectiveness of Your Claims Auditing Process
… and deliberate examination to determine that the claim is a legal obligation and a proper charge against the local … claim form. The official who initiated the purchase should document his/her approval of the claim, even when not … the minutes of the board meetings should reflect what claims have been audited and whether they were allowed …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/claims-auditingXI.14.A Publication of Procurement Opportunities – XI. Procurement and Contract Management
… Economic Development Law Article 4-C, titled "The Procurement Opportunities … Newsletter," is intended to ensure the integrity of the state procurement process by providing for regular, … Supervision, Division of Correctional Industries; Office of Children and Family Services and the Office of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi14a-publication-procurement-opportunitiesSouth Byron Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-155)
… Purpose of Audit The purpose of our audit was to determine whether Company controls are … Byron Volunteer Fire Company, Inc. is located in the Town of Byron, in Genesee County. The Company is governed by a … activity is properly recorded and reported and that Com …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/south-byron-volunteer-fire-company-inc-internal-controls-over-financialVillage of Owego – Clerk-Treasurer’s Office and Parking Tickets (2015M-30)
… 2013 through September 3, 2014. Background The Village of Owego is located in the Town of Owego, Tioga County, and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/village/2015/05/29/village-owego-clerk-treasurers-office-and-parking-tickets-2015m-30Town of Kent – Procurement and Information Technology (2017M-85)
… of our audit was to evaluate controls over procurement and information technology (IT) for the period January 1, … use by Town employees including visiting websites for online banking and investment, shopping, travel, sports, social networking and entertainment. Town officials …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kent-procurement-and-information-technology-2017m-85Town of Lisbon – Financial Condition (2012M-202)
… 31, 2011. Background The Town of Lisbon is located in St. Lawrence County and has a population of approximately 4,100 residents. The Town is … five-year period. Use the unexpended surplus fund balance in the general fund in a manner that benefits Town taxpayers. …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-lisbon-financial-condition-2012m-202Cost-Saving Ideas: Minimizing Unemployment Insurance Costs
… State Department of Labor (DOL) determines who qualifies for benefits and individual employers fund their own programs. Review Claims for Propriety After you terminate an employee and file for unemployment insurance, DOL will determine whether or not …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-minimizing-unemployment-insurance-costsOversight of Nurse Hiring and Retention
… before they were hired and had policies and procedures in place to ensure that nurses are routinely monitored once … as of August 1, 2017. Background Health and Hospitals is a public benefit corporation created by the New York City … and Hospitals, the largest public health care system in the nation, is a network of 22 facilities, including 11 …
https://www.osc.ny.gov/state-agencies/audits/2018/07/16/oversight-nurse-hiring-and-retentionOther Bulletin No. 11
… Affected Employees SUNY Construction Fund employees in Bargaining Unit 97 who meet the eligibility criteria … increase for the payroll periods for which payment is made in paychecks dated May 26, 2010. OSC will be processing the salary increase in paychecks dated May 26, 2010 (Administration). Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-11-2010-salary-increase-suny-construction-fund-employeesOpinion 96-24
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and … FUNDS -- Capital Reserve Fund (referendum requirements in fire districts); (payment into of amount provided by … for principal on obligations issued to finance a fire truck. The establishment of a capital reserve fund for the …
https://www.osc.ny.gov/legal-opinions/opinion-96-24State Agencies Bulletin No. 343
… titles who were previously in Bargaining Unit 01, New York State Correctional Officers and Police Benevolent … Dues/Agency Shop rates should be referred to the employee's local union representative. … Employees in the following …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/343-new-bargaining-unit-31-council-82-agency-law-enforcement-services-unitTiconderoga Central School District – Transportation State Aid and Extra-Classroom Activity Funds (2017M-182)
… The Ticonderoga Central School District is located in the Town of Ticonderoga, in Essex County, and the Town of Hague, in Warren County. The … supporting documentation. Key Recommendations Implement a review of the preparation, submission and receipt of State …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/ticonderoga-central-school-district-transportation-state-aid-and-extraTown of New Hartford – Procurement (2017M-149)
… comply with procurement policy requirements for obtaining quotes and documenting emergency and sole source …
https://www.osc.ny.gov/local-government/audits/town/2018/03/09/town-new-hartford-procurement-2017m-149West Fort Ann Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-242)
… 1, 2013 through April 30, 2014. Background The West Fort Ann Volunteer Fire Company is a not-for-profit volunteer organization located in the Town of Fort Ann in Washington County. The Company, which is governed …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/west-fort-ann-volunteer-fire-company-internal-controls-overTown of Arietta – Budgeting (2016M-308)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s budgeting practices for the period … The Town of Arietta is located in Hamilton County and has a population of approximately 305. The Town is governed by an … in the appropriation of fund balance that is not needed to finance operations. Develop comprehensive financial and …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-arietta-budgeting-2016m-308Town of Edmeston – Supervisor's Records and Reports (2017M-13)
… 13, 2016. Background The Town of Edmeston is located in Otsego County and has a population of approximately 1,800. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-edmeston-supervisors-records-and-reports-2017m-13Stockport Volunteer Fire Company No. 1 – Selected Financial Activities (2015M-189)
… Audit The purpose of our audit was to assess the Executive Committee’s oversight of selected financial operations for … to provide fire protection for the Town. The Executive Committee is responsible for the Company’s overall general and financial affairs. Revenue for 2014 totaled …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/30/stockport-volunteer-fire-company-no-1-selected-financial-activities-2015mState Agencies Bulletin No. 952
… Purpose To inform agencies of the automatic processing of Social Security and Medicare tax withholding refunds related to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/952-refund-social-security-and-medicare-tax-withholdings-related-militaryBarker Central School District – Purchasing (2016M-208)
… The purpose of our audit was to review the District’s purchasing practices for the period July 1, 2014 through … $16.8 million. Key Findings The District’s written purchasing policy does not contain formal guidance for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/barker-central-school-district-purchasing-2016m-208Eastchester Union Free School District – Financial Management (2016M-59)
… The Eastchester Union Free School District is located in the Town of Eastchester, Westchester County. The District, … refunds of real property taxes. The District does not have a written, comprehensive multiyear financial plan for … Ensure that all estimated appropriations and revenues are in the budget. Consider using budgeted appropriations and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/eastchester-union-free-school-district-financial-management-2016m-59