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Northport-East Northport Union Free School District – Financial Condition (2014M-164)
… Northport Union Free School District is located in the Town of Huntington, Suffolk County. The District is … appropriations over the five-year period. As shown in Table 1, District officials overestimated expenditures by … to ensure that the amounts are necessary, reasonable and in compliance with statutory requirements. Appropriations …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/northport-east-northport-union-free-school-district-financial-conditionMattituck-Cutchogue Union Free School District – Financial Condition (2013M-322)
… District’s financial operations and use of fund balance for the period July 1, 2012 through July 31, 2013. Background … elected members. The District’s budgeted expenditures for the 2012-13 fiscal year were approximately $38 million, … fund balance and stay within the year-end statutory limit for unrestricted funds, District officials transferred moneys …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/mattituck-cutchogue-union-free-school-district-financial-condition-2013mIntroduction to IT Governance – Information Technology Governance
… is integral in nearly all aspects of local government and school operations. The following guidance is intended to make …
https://www.osc.ny.gov/local-government/publications/it-governance/introduction-it-governanceState Agencies Bulletin No. 2161
… Purpose: The purpose of this bulletin is to inform agencies of the New Locked Query (LQ_TAX_NEW_W4_REQUIRED) to help them identify employees who require a new Form W-4, … Newly hired employees. Concurrently hired employees who have a concurrent record that is terminated. Employees that …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2161-locked-query-identify-employees-who-require-new-form-w-4-employeesDiNapoli: Former Alexandria Town Clerk Pleads Guilty in Theft
… Alexandria Town Clerk Ellen Peck pleaded guilty yesterday in Jefferson County Court to stealing $26,285 in public funds. Peck pocketed cash paid by residents for … office would like to also extend our thanks to the New York State Police and the Office of the State Comptroller …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-former-alexandria-town-clerk-pleads-guilty-theftAllocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act
… ensure that the operators of motor vehicles registered in New York possess adequate insurance coverage, or are … programs and assess these expenses on insurance carriers in proportion to their reported premiums. Certain fees paid … vehicles reduce the assessable expenses. Key Findings In general, the Department is appropriately allocating, …
https://www.osc.ny.gov/state-agencies/audits/2019/12/13/allocation-billing-and-collection-expenses-administering-motor-vehicle-financial-securityMedicaid Payments to Medicare Advantage Plan Providers (Follow-Up)
… three audit recommendations, one was not implemented and two were partially implemented. Key Recommendation Officials …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/medicaid-payments-medicare-advantage-plan-providers-followDivision of Housing and Community Renewal Bulletin No. DH-82
… not processed automatically. Affected Employees Employees in the Rent Regulation Services Unit – BU67 in the Division of Housing and Community Renewal with an … effective October 2016 as a one-time, lump sum payment in the amount of $1,250 or $2,500. Upon expiration of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-82-october-2016-district-council-37-dc-37-rent-regulationTown of Ontario - Information Technology, Financial Management and Procurement (2017M-137)
… to evaluate the Town’s IT controls, financial condition and purchasing practices for the period January 1, 2015 … adopted IT policies to sufficiently protect its IT assets and did not ensure the adopted computer use and inventory policies were enforced or monitored. The Board …
https://www.osc.ny.gov/local-government/audits/town/2018/07/06/town-ontario-information-technology-financial-management-and-procurement-2017m-137Delaware County – Assigned Counsel (2016M-384)
… Purpose of Audit The purpose of our audit was to review the County’s assigned counsel plan and the … responsible for establishing a plan for providing counsel to individuals charged with a crime, or otherwise entitled by law to counsel, who are financially unable to afford counsel, and …
https://www.osc.ny.gov/local-government/audits/county/2017/08/18/delaware-county-assigned-counsel-2016m-384Hamburg Industrial Development Agency – Project Approval and Monitoring (2015M-32)
… Purpose of Audit The purpose of our audit was to review the Agency’s process for … advance job opportunities and economic welfare in the Town of Hamburg by providing financing and tax incentives as …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/06/19/hamburg-industrial-development-agency-project-approval-andCost-Saving Ideas: School District Auditing – External Auditor
… Accepted Government Auditing Standards (GAGAS). Who does not qualify The district’s claims auditor The district’s …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-external-auditorState Police Bulletin No. SP-132
… Purpose To notify the agency of the separation of Deduction Code 309 that currently covers … identified as PBA, NY Insurance on employee paycheck stubs and advice statements. PBA requested OSC to provide a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-132-separation-insurance-deduction-code-309-pba-ny-insuranceState Police Bulletin No. SP-147
… Purpose To explain OSC’s automatic processing of State Police … the Laws of 2009 provides for an annual Expertise Payment to employees in Bargaining Unit 62. Effective Date(s) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-147-2013-state-police-expertise-payState Police Bulletin No. SP-143
… Police Hazardous Duty Pay. Affected Employees Troopers in Bargaining Unit 07 and Commissioned/Non-Commissioned Officers in Bargaining Unit 17 Background Chapter 69 of the Laws of … provides for an annual Hazardous Duty Payment to Troopers in Bargaining Unit 07 and Commissioned/Non-Commissioned …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-143-2012-state-police-hazardous-duty-payState Police Bulletin No. SP-138
… Purpose To explain OSC’s automatic processing of State Police … the Laws of 2010 provides for an annual Expertise Payment to employees in Bargaining Unit 62. Effective Date(s) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-138-2011-state-police-expertise-payRidgeway Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-196)
… Purpose of Audit The purpose of our audit was to determine if Company controls were adequate to ensure that financial activity is properly recorded and … moneys are safeguarded for the period January 1, 2011, to June 11, 2013. Background The Ridgeway Volunteer Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/28/ridgeway-volunteer-fire-company-inc-internal-controls-over-financialCounty of Rockland – Budget Review (B6-16-19)
… the significant revenue and expenditure projections in the County’s proposed budget for the 2017 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and bordered by Orange, Putnam and … totaling $96 million to liquidate the accumulated deficit in the County’s general fund as of December 31, 2012. …
https://www.osc.ny.gov/local-government/audits/county/2016/11/14/county-rockland-budget-review-b6-16-19Global Concepts Charter School – Cash Disbursements (2017M-126)
… Purpose of Audit The purpose of our audit was to evaluate the cash disbursement process … Global Concepts Charter School is located in in the City of Lackawanna in Erie County and had 934 students during the …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/02/global-concepts-charter-school-cash-disbursements-2017m-126Plainedge Union Free School District – Financial Condition and Extra-Classroom Activity Funds (2017M-189)
… audit was to evaluate the District’s financial condition and extra-classroom activity (ECA) funds for the period July … The Plainedge Union Free School District is located in the Town of Oyster Bay, Nassau County. The District … auditor to reconcile the central treasurer’s records with the ECA clubs’ records. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/plainedge-union-free-school-district-financial-condition-and-extra