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Town of Altona – Apparent Misappropriations of Cash Receipts and Supervisor’s Records and Reports (2013M-282)
… during our entire audit period. The Board did not audit, or cause to be audited, the records of various offices and … receipts and deposits, including segregation of duties or implement mitigating controls. Ensure that the Town’s … reports of all Town officers and employees who received or disbursed money during the preceding fiscal year or hire …
https://www.osc.ny.gov/local-government/audits/town/2014/05/15/town-altona-apparent-misappropriations-cash-receipts-and-supervisors-records-andCity of Yonkers – Budget Review (B18-6-7)
… which impact the City of Yonkers’ financial condition in the current and future years. Key Findings The 2018-19 … to borrow up to $15 million for tax certiorari settlements in the 2018-19 fiscal year. The City plans to issue debt of … City’s ability to increase property taxes may be limited in future years if property values do not increase. Key …
https://www.osc.ny.gov/local-government/audits/city/2018/07/30/city-yonkers-budget-review-b18-6-7City of Glen Cove – Budget Review (B7-14-16)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the … for debt service as a transfer from the originating funds. Key Recommendations Develop a viable financial plan …
https://www.osc.ny.gov/local-government/audits/city/2014/10/16/city-glen-cove-budget-review-b7-14-16Comptroller DiNapoli Releases Municipal Audits
… continues to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Schuyler …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-auditsEarly Education Center – Compliance With the Reimbursable Cost Manual
… provides preschool special education services to children with disabilities between the ages of three and five years. … be eligible for reimbursement, reported costs must comply with the guidelines specified in the RCM. For the fiscal year … service costs charged to the Programs that did not comply with SED’s requirements for reimbursement. The ineligible …
https://www.osc.ny.gov/state-agencies/audits/2016/07/25/early-education-center-compliance-reimbursable-cost-manualState Agencies Bulletin No. 1011
… Background In order to streamline the work process and provide added security, the production of replacement … requests or verifications. The centralization of this function within OSC will make the process more efficient, … prior year.(2009 is still available via the reprint function in PayServ). OSC Actions The Form W-2s will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1011-new-procedures-replacing-2007-2008-prior-year-form-w-2s-wage-and-taxState Comptroller DiNapoli Releases Municipal Audits
… continues to provide taxpayers the assurance that their money is being spent appropriately and effectively." Town of … for purchases requiring quotes in the procurement policy. Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-audits-0Sylvan Beach Fire District – Internal Controls Over Financial Operations (2013M-76)
… consists of five elected members and is responsible for the District’s overall financial management. The District’s general fund budget totaled $189,933 for the 2012 fiscal year. Key Findings The Board needs to … audited at a subsequent Board meeting. Document approved salary rates in the minutes, require a time sheet to be …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/07/sylvan-beach-fire-district-internal-controls-over-financial-operationsState Comptroller DiNapoli Releases School Audits
… Union Free School District and the West Buffalo Charter School . "In an era of limited resources and increased accountability, it's critical that schools make every dollar count," DiNapoli …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-school-audits-1CUNY Bulletin No. CU-291
… Purpose To explain the agency procedures for reporting rate increases. Affected Employees CUNY employees who are in an eligible title of Auto Mechanic, Auto Mechanic (CUNY) … The increase is effective 4/29/07 and may be submitted in Pay Period 3C (Institution), paychecks dated 5/24/07 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-291-salary-rate-increases-auto-mechanics-auto-mechanics-cunyCity of Glen Cove– Budget Review (B7-13-16)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the … deficit. The unassigned fund balances in these three funds are still expected to remain as deficits. The 2014 …
https://www.osc.ny.gov/local-government/audits/city/2013/10/16/city-glen-cove-budget-review-b7-13-16Withdrawing Your Contributions and/or Your Membership – Special 20- and 25-Year Plans
… Leave your contributions in your account and qualify for a retirement benefit when you are 55. To help you decide which would be … projection. To withdraw your membership, you should apply no earlier than 15 days after you leave public employment. …
https://www.osc.ny.gov/retirement/publications/1517/withdrawing-your-contributions-andor-your-membershipContract Advisory No. 23
… Signature Forms ( AC 1782-S ) Guidance : As referenced in the Guide to Financial Operations (GFO) , Chapter XI, … AC 1782-S to OSC’s BOC. The agency head or designee must sign the bottom of the authorization form. When more than one page is required, the agency head or designee must sign each page. An agency can remove an authorized signatory …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/23-authorized-signature-form-ac-1782-sOrdinary Disability – Article 14 Benefits
… service is defined as: When you are on your employer’s payroll; or When you are on an authorized medical leave of …
https://www.osc.ny.gov/retirement/publications/1644/ordinary-disabilityRush-Henrietta Central School District – Financial Management and Separation Payments (2016M-49)
… The Rush-Henrietta Central School District is located in the Towns of Brighton, Henrietta, Pittsford and Rush in Monroe County. The District, which operates nine schools … the origin of the reserve, reestablish the reserve in conformance with General Municipal Law. To the extent that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/rush-henrietta-central-school-district-financial-management-andComptroller DiNapoli Releases Municipal Audits
… perform monthly bank reconciliations to ensure an accurate account of all moneys. ### For access to state and local …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-auditsMandatory Service Credit Purchase Payments – Enhanced Reporting
… service after a member’s date of membership for which no (or insufficient) contributions were made. If the member is in … Revenue Code. Mandatory purchases of ERS service on or after July 1, 1989, and PFRS service on or after October 1, 2013, are covered under Section 414(h). …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/mandatory-service-credit-purchase-paymentsXII.6.L Replenishing an Advance Account – XII. Expenditures
… account code that correlates to the goods or services that it spent the monies on in order to record spending for the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6l-replenishing-advance-accountXII.6.C Paying Prompt Contract Interest – XII. Expenditures
… 4.A - Not-for-Profit Prompt Contracting of this Guide. In the event that the Agency does owe interest, the interest rate used in the late contract interest calculation is based on the … Late Charge screen. Bulkload Agencies must enter an “N” in the Interest Eligible field. Payment Date – Enter the date …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6c-paying-prompt-contract-interestFishers Island Ferry District – Financial Operations (2016M-156)
… of our audit was to assess selected financial operations for the period January 1, 2014 through April 30, 2015. Background The Fishers Island Ferry District is a component unit of the Town of Southold in Suffolk County. … adhere to the purchasing policy and competitive bid laws when purchasing goods or entering into public works contracts …
https://www.osc.ny.gov/local-government/audits/district/2016/08/12/fishers-island-ferry-district-financial-operations-2016m-156