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State Agencies Bulletin No. 1044
To notify agencies that the pensionable overtime earnings limit for calendar year 2011 is $1545000
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1044-tier-5-pensionable-overtime-earnings-limit-calendar-year-2011-employeesWalton Fire District – Financial Operations (2017M-238)
… of Walton, in Delaware County. The District is governed by an elected five-member Board of Fire Commissioners. …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/23/walton-fire-district-financial-operations-2017m-238Town of Broadalbin - Records and Reports (2018M-63)
… and advances between Town bank accounts and funds in a timely manner. Annual update documents (AUDs) were not filed in a timely manner. Key Recommendations Periodically review … and maintaining the accounting records and filing AUDs in a timely manner. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2018/06/22/town-broadalbin-records-and-reports-2018m-63Prattsburgh Central School District – Tax Collection (2016M-122)
… Prattsburgh Central School District (District) is located in the Towns of Prattsburgh, Pulteney, Urbana and Wheeler in Steuben County and the Towns of Italy and Jerusalem in Yates County. The District, which operates one school with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/prattsburgh-central-school-district-tax-collection-2016m-122Middle Country Central School District – Financial Management (2016M-121)
… July 1, 2012 through November 30, 2015. Background The Middle Country Central School District is located in the Town … balance in a manner that benefits District residents. … Middle Country Central School District Financial Management …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/middle-country-central-school-district-financial-management-2016m-121Cold Spring Harbor Central School District – Competitive Quotes (2016M-320)
… Purpose of Audit The purpose of our audit was to review the District’s procurement process … to all claims to verify that the items and pricing on the invoices matched the contracts or cooperative bids. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/cold-spring-harbor-central-school-district-competitive-quotes-2016m-320Fayetteville-Manlius Central School District – Claims Audit Process (2016M-196)
… approved prior to payment. Key Recommendations There were no recommendations as a result of this audit. … …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/fayetteville-manlius-central-school-district-claims-audit-process-2016mWatkins Glen Central School District – Health Insurance Cost Savings (2016M-144)
… a buyout incentive. Key Recommendations There were no recommendations as a result of this audit. … Watkins Glen …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/watkins-glen-central-school-district-health-insurance-cost-savings-2016mMassapequa Water District (2014M-100)
… 2013. Background The Massapequa Water District is located in the Town of Oyster Bay in Nassau County and serves the entire incorporated village … held and take steps to ensure all insurance policies are in compliance with legal requirements. … Massapequa Water …
https://www.osc.ny.gov/local-government/audits/district/2014/06/13/massapequa-water-district-2014m-100Town of Gaines – Town Clerk/Tax Collector (2021M-172)
… (Town) Clerk/Tax Collector (Clerk) adequately performed her financial duties. Key Findings The Clerk did not adequately perform her financial duties. The Clerk did not: Deposit collections … Town officials generally agreed with our recommendations and indicated they planned to take corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-gaines-town-clerktax-collector-2021m-172Saratoga County Water Authority – Water Charges (2016M-357)
… is an independent public benefit corporation located in Saratoga County, established in 1990 under the New York State Public Authorities Law to … charges. Key Recommendations There are no recommendations in this report. … Saratoga County Water Authority Water …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/12/23/saratoga-county-water-authority-water-charges-2016m-357IX.12.M Journal Vouchers – IX. Federal Grants
… state voucher payments between state and federal funds. In very rare cases, it may be necessary to finance payments from federal fund appropriations that later are journal … expenditures/disbursements and increase the cash balance in the federal fund which results in a state CMIA interest …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12m-journal-vouchersVillage of Schuylerville – Procurement (2014M-228)
… 2014. Background The Village of Schuylerville is located in Saratoga County and has a population of approximately … by statute. A purchase awarded by the best value method, in which non-price factors can be considered, did not adhere … Ensure that competitive bids or offers are awarded in accordance with statute. Provide guidance relating to the …
https://www.osc.ny.gov/local-government/audits/village/2014/10/31/village-schuylerville-procurement-2014m-228Randolph Central School District - Financial Management (2019M-232)
… officials can better manage fund balance and reserves. As of June 30, 2019, surplus fund balance was nearly $2.9 million (14 percent of the 2019-20 budgeted appropriations), exceeding the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/randolph-central-school-district-financial-management-2019m-232Medina Central School District - Reserve Funds (2019M-165)
… demonstrate the need to retain approximately $2.1 million in four reserves. While not adopted in the Board’s meeting minutes, District officials have … action. Appendix B includes our comments on issues raised in the District’s response. … Determine whether the Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-reserve-funds-2019m-165Village of Endicott – Disbursements (2021M-124)
… report - pdf ] Audit Objective Determine whether Village of Endicott (Village) officials ensured that non-payroll … or in a timely manner. Claims were not properly audited. Of the $23.1 million in non-payroll disbursements made during … to initiate corrective action. … Determine whether Village of Endicott Village officials ensured that nonpayroll …
https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-endicott-disbursements-2021m-124Honeoye Central School District – Payroll (2015M-277)
… Background The Honeoye Central School District is located in the Towns of Richmond, Canadice, Bristol, South Bristol and West Bloomfield in Ontario County and the Town of Livonia in Livingston County. The District, which operates two school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/honeoye-central-school-district-payroll-2015m-277Operational Advisory No. 36
… – Postage/Shipping account codes Guidance : The Office of the State Comptroller (OSC) has updated the guidance for the use of account codes 55203, Postage and 55220, Shipping. Account … Mail Services and should be used when shipping any type of package using any carrier. Account 55203, Postage, now …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/36-gfo-updates-postageshipping-account-codesRFP#24-07 – Professional Auditing Services for New York State’s Annual Financial Statements and eMedNY
… Request for Proposals Issued by the Office of the State Comptroller … (“RFP”), Thomas P. DiNapoli, Comptroller of the State of New York (the “Comptroller”), seeks proposals from qualified, …
https://www.osc.ny.gov/procurement/rfp24-07DiNapoli Statement on Governor's Veto of Transparency Legislation
… sponsors, Senator Cooney and Assemblywoman Solages, to keep pushing for it and keep taxpayers informed about where their money is going. Transparent government is …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-statement-governors-veto-transparency-legislation