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State Agencies Bulletin No. 1786
… of Taxation and Finance, Division of the Treasury, using Form AC 2714 (Undeliverable Payroll Check Report) at: NYS … couriers or overnight mail service, the check and Form AC 2714 should be delivered to: NYS Department of … issued checks must be returned to OSC immediately via Form AC 230 (Report of Check Returned For Refund Or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1786-non-negotiated-andor-undeliverable-new-york-state-payroll-checksTown of Norwich – Justice Court (S9-14-3)
… However, The Court is not reporting unresolved traffic tickets to the State’s Department of Motor Vehicles (DMV) in … pending-ticket log with caseload activity to ensure that tickets are properly reported, as paid or enforced, in a …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-norwich-justice-court-s9-14-3Liberty Central School District – Budget Review (B4-14-6)
… for the 2014-15 fiscal year are reasonable. Background The Liberty Central School District, located in Sullivan County, … Liberty Central School District Budget Review B4146 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/liberty-central-school-district-budget-review-b4-14-6East Rochester Union Free School District – Financial Management and Separation Payments (2016M-97)
… Purpose of Audit The purpose of our audit was to review the District’s financial management for the period … analysis. Ensure that year-end encumbrances relate to the fiscal year that they are recorded in and avoid … limitation. Develop written policies and procedures to govern the separation payments process and ensure that all …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/east-rochester-union-free-school-district-financial-management-andTown of Milford – Financial Condition (2013M-355)
… 2013. This interfund advance inappropriately crossed the tax bases, which led to taxpayer inequity. The Board did not … inappropriately transferred to a fund with a different tax base. Develop and implement a comprehensive multiyear …
https://www.osc.ny.gov/local-government/audits/town/2014/03/21/town-milford-financial-condition-2013m-355Copiague Fire District– Mechanic Shop Operations (2021M-93)
… $676,389. As a result, District taxpayers are paying for the majority of the costs for providing services that do … Shop employees to use the Shop and equipment for personal business. We observed the senior mechanic fixing six … The Board also provided the senior mechanic with a vehicle for personal use as a fringe benefit. Shop employees …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/02/copiague-fire-district-mechanic-shop-operations-2021m-93Cost-Saving Ideas: School District Auditing – External Auditor
… required financial statement audit and renders an opinion on whether the financial statements are in accordance with … (PA) registered and licensed to practice in New York State; have or develop expertise in district financial … Guidance for School Districts [pdf]," - Office of the State Comptroller "Sample Request for Proposals (RFP) for …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-external-auditorOpinion 92-32
… that bear on the issues discussed in the opinion. REAL PROPERTY -- Purchase (of historically significant property … be preserved as an historic site. The town, however, does not wish to hold title to the depot for historic … Municipal Law, §109-b[7], relative to leases of public works in connection with installment purchase contracts). …
https://www.osc.ny.gov/legal-opinions/opinion-92-32State Comptroller DiNapoli Releases Audits
… Health Insurance Program – Payments by CVS Health for Pharmacy Services for Ineligible Members (2020-S-17) From … notified the member was disenrolled ($1.1 million). State Board of Elections (BOE): Use of Federal Funding for Election … for staff time and travel. DOH did not complete all license actions within its 1-year benchmark. For example, as …
https://www.osc.ny.gov/press/releases/2021/10/state-comptroller-dinapoli-releases-auditsDiNapoli: East Ramapo School Budget Hampered By Deficits, Inadequate Rainy Day Funds
… The East Ramapo Central School District continues to face significant fiscal stress due to unrealistic budgeting, continued operating deficits and inadequate reserve funds, according to a follow-up audit issued today by New York State … The East Ramapo Central School District continues to face significant fiscal stress due to unrealistic …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-east-ramapo-school-budget-hampered-deficits-inadequate-rainy-day-fundsVII.10.B Establishing and Increasing a Cash Advance – VII. State Revenues and Appropriated Loan Receivables
A written request for an advance should be submitted by the agencys Chief Fiscal Officer to OSCs Bureau of State Accounting Operations BSAO Cash Management Unit via email to cashadvanceosc
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10b-establishing-and-increasing-cash-advanceOpinion 2006-11
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST … store that employs the board member as its manager. You state that the board member has no financial ownership …
https://www.osc.ny.gov/legal-opinions/opinion-2006-11Ordinary Death Benefit – Special 20- and 25-Year Plans
… you are on the payroll; While you are on an authorized medical leave of absence (with or without pay); While you are … last date you were receiving earnings, on an authorized medical leave of absence or receiving workers’ compensation …
https://www.osc.ny.gov/retirement/publications/1517/ordinary-death-benefitIX.12.O Refunds – IX. Federal Grants
… appropriation on a timely basis will have to separately account for the time (number of days, program, total refund … Pell Grant Program (CFDA #84.063); Federal Direct Student Loan Program (CFDA #84.268); and Medical Assistance Program …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12o-refundsControls Over Vehicle Use and Transportation-Related Expenses
… customers – those who live, work, and travel in New York State – have a safe, efficient, balanced, and environmentally … Department is composed of 11 regional offices across the State, of which 10 operate repair shops responsible for the … contract (Contract), negotiated and entered into on behalf of the State by the Office of General Services, for …
https://www.osc.ny.gov/state-agencies/audits/2021/10/07/controls-over-vehicle-use-and-transportation-related-expensesAccounts Payable Advisory No. 47
… Subject : New dollar threshold requirements for the use of a purchase order (PO) and the procurement card (PCard). These requirements are effective April 1, 2018. Reference : Guide to Financial … New dollar threshold requirements for the use of a purchase order PO and the procurement card …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/47-purchase-orders-and-procurement-card-useWantagh Fire District – Payroll (2013M-176)
… from the Town of Hempstead and Nassau County in which it is located. An elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/20/wantagh-fire-district-payroll-2013m-176Islip Housing Authority – Cash Disbursements (2017M-167)
… Purpose of Audit The purpose of our audit was to examine the Authority’s cash disbursement … The Islip Housing Authority is located in the Town of Islip in Suffolk County. The Authority, which provides …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/10/27/islip-housing-authority-cash-disbursements-2017m-167State Agencies Bulletin No. 346
… Purpose To explain the procedure for the annual review of employees who claim to be exempt from Federal and State withholding. Affected … To explain the procedure for the annual review of employees who claim to be exempt from Federal and State withholding …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/346-claiming-exempt-federal-and-state-withholdingDiNapoli Tracks State and City Spending Related to Asylum Seekers
… New York City. State agencies have spent $316.2 million in State Fiscal Year (SFY) 2023-24 on resources for asylum … facing substantial costs for helping people seeking refuge in this country and needing assistance with their basic …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-tracks-state-and-city-spending-related-asylum-seekers