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Altona Fire District – Claims Auditing (2016M-162)
… was to examine the District's claims auditing process for the period January 1, 2015 through February 29, 2016. … the State, distinct and separate from the Town of Altona in Clinton County. The District is governed by an elected … Fire Commissioners. General fund budgeted appropriations for 2016 total approximately $628,000. Key Findings Not all …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/01/altona-fire-district-claims-auditing-2016m-162Southern Westchester Board of Cooperative Educational Services – Billed Receivables (2015M-364)
… Purpose of Audit The purpose of our audit was to evaluate the effectiveness of the billed receivable … with contractual provisions. BOCES does not have a policy to charge districts interest on late payments. Key Recommendations Adopt a formal policy to stipulate how to deal with delinquent districts for …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/22/southern-westchester-board-cooperative-educational-services-billed-receivablesOswego County Board of Cooperative Educational Services (BOCES) – Separation Payments (2016M-217)
… Purpose of Audit The purpose of our audit was to examine BOCES’ calculation of employee separation payments … was provided for the Assistant Superintendent’s review to ensure that the information used by the assistant to calculate separation payments was accurate. BOCES …
https://www.osc.ny.gov/local-government/audits/boces/2016/09/02/oswego-county-board-cooperative-educational-services-boces-separation-paymentsGreece Central School District – Retiree Health Insurance (2016M-54)
… audit was to review the District’s records and procedures for providing retiree health insurance benefits for the period July 1, 2014 through July 31, 2015. Background … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $217 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greece-central-school-district-retiree-health-insurance-2016m-54Elmont Union Free School District – Financial Condition (2017M-82)
… 2015-16, the Board adopted budgets that appropriated a total of $19 million in fund balance to finance operations, … of unrestricted fund balance that is not needed and not used to fund District operations. … Elmont Union Free …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/elmont-union-free-school-district-financial-condition-2017m-82Opinion 93-13
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … the cost of the sheriff's department road patrol. You have indicated that the reason for the proposed charge-back … may not adopt a local law which impairs the powers of any other public corporation (NY Const, art IX, §2[d]; …
https://www.osc.ny.gov/legal-opinions/opinion-93-13State Agencies Bulletin No. 1958
… Purpose The purpose of this bulletin is to inform agencies that employees with NYSPO access can opt … Employees Employees enrolled in NYSPO who have chosen to opt out of receiving a paper Form W-2 statement are … or retired). The employee must be notified about how to withdraw a consent and the effective date and manner …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1958-new-york-state-payroll-online-nyspo-electronic-delivery-2021-form-w-2State Comptroller DiNapoli Releases Municipal & School Audits
… errors totaling $7,903 which included $6,607 that should have been billed and collected and $1,296 in overbillings. … were supported and for appropriate purposes but did not have evidence that they were audited and approved before … improperly remained in the treasurer’s custody that should have been turned over to the State Comptroller as abandoned …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-2Archived: Legislative Session 2017–2018
… contract oversight, requiring public authorities to comply with the state finance law relating to procurements, prohibiting certain third party contracts, authorizing the state comptroller to oversee certain contracts of the Research Foundation of …
https://www.osc.ny.gov/legislation/archived-legislative-session-2017-2018Payroll Improvement Project Bulletin No. PIP-014
… Purpose The purpose of this bulletin is to notify agencies of the new arrears process for employees … The Office of the State Comptroller is upgrading PayServ to PeopleSoft version 9.2 on March 15, 2021. To reduce customizations, improve processing, and address …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-014-orpvdc-arrears-deductionsOpinion 91-5
… 216 NY 674, mot for rearg den 216 NY 743; cf . NY Const, art 8, §9, which provides that the power of a county which is … be excluded from the village's debt limit (see NY Const, art 8, §5[B],[E]; Local Finance Law, §124.10). Finally, as …
https://www.osc.ny.gov/legal-opinions/opinion-91-5Opinion 93-24
… TOWN LAW, §176(14): A fire district may not improve vacant land owned by the district with permanent outdoor … tennis courts. You ask whether a fire district may improve vacant land owned by the district with permanent outdoor … may not expend moneys to provide such facilities on vacant land owned by the district. As an alternative, if the …
https://www.osc.ny.gov/legal-opinions/opinion-93-24Opinion 90-23
… NOTES -- Debt Limit (exclusion from - cities of Buffalo, Rochester and Syracuse) STATE CONSTITUTION, ARTICLE VIII, … herein specified of any county, city, town, village or school district to contract indebtedness ..." (NY Const, art 8, …
https://www.osc.ny.gov/legal-opinions/opinion-90-23Oversight and Monitoring of the Universal Pre-Kindergarten Program
… suitable for children. In January 2014, the New York City (NYC) Administration released an implementation plan to dramatically expand NYC’s existing pre-kindergarten program.¹ The expanded UPK … as needed. The UPK program is funded by the State and NYC. The State’s portion is based on a State Education …
https://www.osc.ny.gov/state-agencies/audits/2019/06/07/oversight-and-monitoring-universal-pre-kindergarten-programState Agencies Bulletin No. 1961
… Plan checkbox in Box 13 of Form W-2 must be checked for most employees and left unchecked for others. Affected Employees Employees receiving a 2021 … Department ID, employee name, and the complete NYS EMPLID number of all employees for whom OSC should uncheck the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1961-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2021DiNapoli Releases Analysis of State Financial Plan, Warns of Federal Risks
… New York state is facing signs of increasing fiscal challenges, including … than February projections and $1.5 billion lower than what was collected in the same period last fiscal year. The … : The Financial Plan indicates that spending from State Operating Funds will rise 2 percent this year, to $98.1 …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-releases-analysis-state-financial-plan-warns-federal-risksDiNapoli Releases Analysis of Revised Executive Budget
… financing sources for the majority of this commitment have yet to be identified. Read the report, go to: …
https://www.osc.ny.gov/press/releases/2019/02/dinapoli-releases-analysis-revised-executive-budgetMental Health Education, Supports, and Services in Schools
… of its students. DOE schools do not have the recommended number of mental health professionals to address their …
https://www.osc.ny.gov/state-agencies/audits/2022/08/18/mental-health-education-supports-and-services-schoolsOversight of Food Service Establishments
… 2014 through April 12, 2018. About the Program The Centers for Disease Control and Prevention (CDC) estimates that, each … of Environmental Health Protection, is responsible for overseeing New York State’s more than 90,000 food service … New York have a health department; the 21 counties without full-service health departments rely on the Department’s …
https://www.osc.ny.gov/state-agencies/audits/2019/04/05/oversight-food-service-establishmentsState Agencies Bulletin No. 280
… exchange must have been made by the last day of the payroll period in which July 1, 2001 fell (7/4/01 for … effect on 10/1/01 provided the employee is active on the payroll (including employees who are on a paid leave of … direct deposit for this payment. If an employee's existing tax record in PaySR reflects an additional tax amount, the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/280-vacation-exchange-payment