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XIV.4.B Establishment and Closing of Bank Accounts – XIV. Special Procedures
… is the agency’s responsibility to request to establish a bank account. Each agency must obtain authorization from the … Cash Management Unit (BSAO CMU) to establish a new bank account through a request in writing. Upon receipt of the agency's formal request for a bank account, OSC will evaluate the request to determine if …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4b-establishment-and-closing-bank-accountsSagaponack Common School District - Fund Balance Management (2018M-53)
… year. Reserve funds are overfunded by at least $35,000 and the Board has not outlined the rationale, objective, funding level and conditions under which each will be used. Key … needed reserves or reducing property taxes. Adopt policies and implement plans for how fund balance should be managed …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/13/sagaponack-common-school-district-fund-balance-management-2018m-53Lansing Fire District – Financial Condition (2013M-80)
… circumstances change. Establish a reasonable fund balance target based on the District’s needs, and adjust its plan as necessary to reach its target fund balance. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/lansing-fire-district-financial-condition-2013m-80Village of West Hampton Dunes – Financial Operations (2013M-390)
… Board, with the Mayor serving as the chief executive officer. General fund expenditures reported for fiscal years … procurement policy does not address methods for selecting professional service providers, Village officials are not ensuring that these services are obtained at the best possible price. Key …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-west-hampton-dunes-financial-operations-2013m-390Cheektowaga-Sloan Union Free School District – Financial Condition and Payroll (2017M-94)
… The purpose of our audit was to review District financial and payroll records for the period July 1, 2015 through March … School District is located in the Towns of Cheektowaga and West Seneca in Erie County. The District operates four schools, has approximately 1,400 students and is governed by a seven-member Board of Education. General …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/cheektowaga-sloan-union-free-school-district-financial-condition-andState Police Bulletin No. SP-40
To notify the Division of State Police of the procedures for processing Productivity Bonus payments
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-40-2000-and-2001-productivity-bonus-payments-employees-represented-policeJustice Court Fund: Invoice Billing Program
… participate in our Invoice Billing Program (IBP). Summary of the Invoice Billing Process Each justice submits … in the municipality, we will send an invoice and billing statement to the CFO for the amount due the State (includes … statement. JCF will send a copy of the distribution summary to each justice. Upon receipt of the invoice and …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-invoice-billing-programAndover Central School District - Financial Management (2018M-145)
… officials improperly restricted nearly $1.2 million in a debt reserve in the debt service fund from 2014-15 through 2016-17, which … to within the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Review and fund …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/andover-central-school-district-financial-management-2018m-145Mount Vernon Industrial Development Agency – Project Approval and Monitoring (2013M-364)
… of Directors applied a uniform system for project approval and monitored approved projects for the period of January 1, … located in the City of Mount Vernon in Westchester County and is governed by a Board of Directors which includes the Mayor and five mayoral appointees. Its purpose is to promote, …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/04/18/mount-vernon-industrial-development-agency-project-approvalWashington County Sheriff’s Department Civil Office – Internal Controls Over Cash Receipts (2013M-288)
… of Audit The purpose of our audit was to examine the Sheriff Department’s internal controls over cash receipts for … of which approximately $1.1 million was to finance the Sheriff Department’s operations. Key Finding Department …
https://www.osc.ny.gov/local-government/audits/county/2014/01/10/washington-county-sheriffs-department-civil-office-internal-controls-over-cashTravel Advisory No. 3
… a work location 35 miles or more from both their official station and their home, they are considered in travel status and are eligible for reimbursement of travel expenses in accordance with this … purchases common carrier ticket(s) (e.g., airplane, train) and does not fully use the ticket(s) within one year, …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/3-travel-manual-updateComptroller DiNapoli Releases School District Audits
… district officials used to select 17 professional service providers showed that they did not seek competition … a total of $437,732 during the audit period. Find out how your government money is spent at Open Book New York . Track municipal spending, the …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-audits-1Department of Labor Examination of Unemployment Insurance Benefit Payments January 1, 2017 – December 31, 2017
… on the overpayments identified, DOL assessed $1,852,169 in penalties to claimants who made false statements or … not entitled. We also worked with DOL to offset $204,464 in UI benefit payments against penalties assessed for overpayments we identified, recover $426,637 in overpayments owed by State employees and identify an …
https://www.osc.ny.gov/state-agencies/audits/2018/11/19/department-labor-examination-unemployment-insurance-benefit-payments-january-1-2017Clark Mills Fire District – Controls Over Financial Activities (2014M-315)
… and reported and that District moneys are safeguarded for the period January 1, 2013 through July 31, 2014. … The District’s general fund budget totaled $67,000 for the 2014 fiscal year. Key Findings The Board did not … District funds, which is not authorized by GML. The Board Chair had a prohibited interest in a contract between the …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/clark-mills-fire-district-controls-over-financial-activities-2014m-315Overview – Divorce and Your Benefits
… NYSLRS pensions are considered marital property and may be divided when a …
https://www.osc.ny.gov/retirement/members/divorce/overviewBrentwood Union Free School District – Fund Balance and Hiring Practices (2016M-251)
… July 1, 2014 through October 31, 2015. Background The Brentwood Union Free School District is located in the Town … Brentwood Union Free School District Fund Balance and Hiring …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/22/brentwood-union-free-school-district-fund-balance-and-hiring-practicesWestmoreland Central School District – Financial Condition (2014M-283)
… District is located in the Towns of Vernon, Westmoreland and Whitestown and the City of Rome in Oneida County and has approximately 950 students and 145 employees. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/westmoreland-central-school-district-financial-condition-2014m-283Glens Falls Common School District – Financial Condition (2015M-66)
… July 1, 2012 through February 28, 2015. Background The Glens Falls Common School District is located in the City of Glens Falls in Warren County. The District, which is governed … Glens Falls Common School District Financial Condition 2015M66 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/glens-falls-common-school-district-financial-condition-2015m-66Management of Energy Consumption
… officials have been effectively managing their agency's energy consumption. The audit covers the period April 1, 2006 … directs State agencies and public authorities to be more energy efficient and environmentally proactive. It requires … them to reduce, by December 31, 2010, their respective energy consumption in all buildings by 35 percent relative to …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/management-energy-consumptionFonda-Fultonville Central School District – Payroll (2015M-118)
… purpose of our audit was to examine the District’s payroll process for the period July 1, 2013 through January 31, 2015. … District is located in the Towns of Amsterdam, Charleston, Florida, Glen, Mohawk, Palatine and Root in Montgomery …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/fonda-fultonville-central-school-district-payroll-2015m-118