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Village of Alden – Ambulance Service Billing and Collection (2016M-321)
… review ambulance service billing and collection procedures for the period June 1, 2013 through July 27, 2016. Background … elected five-member Board of Trustees. The annual budget for the 2016-17 fiscal year is approximately $2.3 million. … The Board has not adopted written policies and procedures for ambulance service billing and collection. An outside …
https://www.osc.ny.gov/local-government/audits/village/2017/01/06/village-alden-ambulance-service-billing-and-collection-2016m-321Coeymans Hollow Fire Corporation – Board Oversight (2022M-84)
… bylaws. Review claim documentation for appropriateness and did not sign vouchers to approve claims for payment. … to ensure that all money received was properly recorded and deposited. Ensure that the Treasurer and Financial Secretary performed bank reconciliations for …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/11/10/coeymans-hollow-fire-corporation-board-oversight-2022m-84Village of Hancock – Insurance Withholdings (2022M-108)
… insurance premium contributions were accurately calculated and collected. Key Findings Village officials did not ensure … insurance premium contributions were accurately calculated and collected. Employee insurance contributions were not calculated correctly and the Clerk-Treasurer (Clerk) did not enforce the …
https://www.osc.ny.gov/local-government/audits/village/2022/10/28/village-hancock-insurance-withholdings-2022m-108Franklin Square and Munson Fire District – Non-Firefighting Vehicles (2017M-20)
… from the hamlet of Franklin Square, Nassau County, in which it is located. The District is governed by an … no use was recorded for either vehicle in the vehicle use log until May 2016. Key Recommendations Determine whether the … use of public funds. Enforce the use of the vehicle use log by ensuring that the log is completely filled out each …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/franklin-square-and-munson-fire-district-non-firefighting-vehicles-2017m-20Pittsfield Volunteer Fire Department – Cash Receipts and Disbursements (2016M-310)
… Purpose of Audit The purpose of our audit was to examine the Department’s internal controls over financial … $12,900. Key Findings Department officials did not adhere to the bylaws and provided insufficient oversight of the … financial records, she did not keep adequate documentation to support all financial activity or prepare monthly bank …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/pittsfield-volunteer-fire-department-cash-receipts-andTown of Allen – Claims Audit (2024M-123)
… detected and corrected, and that Town officials paid more for goods and services than necessary. All 105 claims we … sufficiently itemized and should not have been approved for payment. 47 claims totaling approximately $41,000 did not … department head. Two claims totaling approximately $160 for membership dues could not be located and provided for our …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-claims-audit-2024m-123Town of Plymouth – Employee Benefits (2023M-176)
… and approve all unused leave and separation payments to ensure that accruals are accurately calculated, supported and disbursed, according to CBAs and the Town’s employee benefit plan. Consult with … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether Town of …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-employee-benefits-2023m-176eLearning Videos and Resources
… of Deposit (CD) Accounts – New Resources from this Video NYS Abandoned Property Law Industry Handbooks Due Diligence … Resources from this Video Due Diligence Requirements NYS Abandoned Property Law Industry Handbooks U.S. Securities … Compliance Program Video Resources from this Video NYS Abandoned Property Law Rules of Jurisdiction Industry …
https://www.osc.ny.gov/unclaimed-funds/reporters/elearning-videos-and-resourcesFranklin County – Procurement (2016M-366)
… July 31, 2016. Background Franklin County is located in northeastern New York State and has a population of … Findings The County did not procure professional services in accordance with the County’s purchasing policy. … Ensure that County officials procure professional services in compliance with the County’s purchasing policy. Ensure …
https://www.osc.ny.gov/local-government/audits/county/2017/01/06/franklin-county-procurement-2016m-366Tompkins County – Solid Waste (2014M-336)
… July 7, 2014. Background Tompkins County is located in the Southern Tier and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/county/2015/03/06/tompkins-county-solid-waste-2014m-336XII.9.A Obtaining Statewide Financial System Payment Data – XII. Expenditures
… guidance on obtaining historical data for payments made in the Statewide Financial System (SFS). Process and … Agencies may need historical data for payments made in the SFS for various purposes, including internal audits …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9a-obtaining-reports-or-information-office-state-comptrollerBethlehem Public Library – Selected Cash Receipts (2014M-254)
… Purpose of Audit The purpose of our audit was to examine the Library’s internal controls for over-the-counter cash …
https://www.osc.ny.gov/local-government/audits/library/2014/11/07/bethlehem-public-library-selected-cash-receipts-2014m-254Horseheads Fire District #1 - Board Oversight (2019M-82)
… Determine whether the Board provided adequate oversight of the District’s finances. Key Findings The Board did not: … and capital plans, including a plan for reserves, to establish long-term objectives for funding long-term … … Determine whether the Board provided adequate oversight of the Districts finances …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/06/28/horseheads-fire-district-1-board-oversight-2019m-82Ardsley Union Free School District – Reserve Funds (2015M-348)
… through October 2, 2015. Background The Ardsley Union Free School District is located in the Village of Ardsley in … the amount to fund the EBALR. … Ardsley Union Free School District Reserve Funds 2015M348 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/ardsley-union-free-school-district-reserve-funds-2015m-348State Agencies Bulletin No. 1981
… earnings limit for Tier 6 ERS members for calendar year 2022 is $18,233.00 . Affected Employees Tier 6 members … Effective Administration paychecks dated January 5, 2022, and Institution paychecks dated January 13, 2022. OSC Actions OSC will update PayServ to reflect the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1981-tier-6-pensionable-overtime-ot-earnings-limit-calendar-year-2022Burnt Hills-Ballston Lake Central School District – Leave Accruals and Separation Payments (2015M-357)
… 30, 2015. Background The Burnt Hills-Ballston Lake Central School District is located in the Towns of Ballston, Charlton … a result of this audit. … Burnt HillsBallston Lake Central School District Leave Accruals and Separation Payments …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/burnt-hills-ballston-lake-central-school-district-leave-accruals-andGeorge Junior Republic Union Free School District – Tuition Billing (2015M-325)
… is located in the Town of Freeville in Tompkins County and operates three schools with approximately 190 students. … to residents of the William George Agency for Children and to students bused from area school districts. Budgeted … Key Finding District officials properly billed for and collected tuition. Key Recommendations There were no …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/george-junior-republic-union-free-school-district-tuition-billing-2015mState Agencies Bulletin No. 502
… Employees in Bargaining Units 02, 03, 04, and 47 who have a Workers’ Compensation accident occurring on or after … to employees whose degree of disability, as determined by the State Insurance Fund (SIF), is more than 50% and the … refer to the Department of Civil Service Attendance and Leave Manual Policy Bulletin 2004-05, Section 21.8. Prior to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/502-eligibility-and-processing-instructions-workers-compensationOpinion 90-53
… or statutory amendments that bear on the issues discussed in the opinion. INDEPENDENT CONTRACTORS -- Consultants … contractor) VILLAGE LAW, §§1-102; 3-301(2); 4-408(a): (1) In the absence of express statutory authorization, the … issuance of building permits and certificates of occupancy in excess of $50,000 per year. It is unclear, however, …
https://www.osc.ny.gov/legal-opinions/opinion-90-53DiNapoli Releases East Harlem Economic Snapshot
… the Puerto Rican residents. I am proud of all the work my office has completed to benefit El Barrio/East Harlem's … the fabric of a neighborhood and defending them is one of my top priorities. We have to make sure that the progress we …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-releases-east-harlem-economic-snapshot