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Pittsfield Fire District – Board Oversight (2016M-305)
… Purpose of Audit The objective of our audit was to examine internal controls over the District’s financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/12/09/pittsfield-fire-district-board-oversight-2016m-305Town of Dickinson – Fiscal Oversight (2014M-337)
… 30, 2014. Background The Town of Dickinson is located in Franklin County and has a population of approximately 825. … cause to be audited, the financial records and reports of all Town officers and employees who receive or disburse …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-dickinson-fiscal-oversight-2014m-337Section 8 Housing Choice Vouchers – Federal Funding and New York
… The Section 8 Housing Choice Voucher (HCV) program (Assistance Listing Number (ALN) 14.871) was created by the Housing and Community Development Act of 1978 and is administered by the United States Department … The Section 8 Housing Choice Voucher HCV program Assistance Listing Number …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/section-8-housing-choice-vouchersOther Bulletin No. 37
… Bulletin D-1135 issued April 12, 2017 provides additional guidelines regarding the implementation of the payment. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-37-april-2017-state-university-construction-fund-scfState Agencies Bulletin No. 1332
… Purpose To inform agencies of OSC’s automatic processing of the April … Eligibility Criteria The following employees are eligible to receive the April 2014 M/C Salary Increase: Employees with … ANN who are in an NS position (Grade 600) which is equated to a grade (Grade 603-668) Employees with a Pay Basis Code of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1332-april-2014-management-and-confidential-mc-salary-increase-amended-22715Power of Attorney
… Durable Power of Attorney (POA) document allows someone else, referred to as the “agent,” (for example, a trusted … Power of attorney allows someone else to act on your behalf NYSLRS offers a durable power of …
https://www.osc.ny.gov/retirement/members/power-attorneyOpinion 99-2
… Requiring Bidding (purchase of materials and supplies for construction work performed by municipal employees) -- Municipal Employees (use of for construction as exception to competitive bidding) STREETS AND HIGHWAYS -- Improvements (construction performed by municipal employees as exception to …
https://www.osc.ny.gov/legal-opinions/opinion-99-2Unified Court System Bulletin No. UCS-294
… in the calendar year for Judges or Justices who serve only part of the year at one salary; or The composite … at more than one salary, and Judges and Justices who serve only part of the year at one or more salary are also eligible …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-294-2020-year-end-adjustment-judges-and-justices-unified-courtState Agencies Bulletin No. 1100
… be subject to Federal, Social Security and Medicare taxes only. OSC will process a weekly input file from the NYS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1100-new-imputed-income-earnings-codes-health-benefits-provided-marriedState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today … audits have been issued. Department of Civil Service: New York State Health Insurance Program – Payments by Empire … over $5.4 million on behalf of the state’s Empire Plan. New York State Environmental Facilities Corporation: …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-auditsOpinion 2002-8
… was properly formed had no improvements services or debt can be dissolved …
https://www.osc.ny.gov/legal-opinions/opinion-2002-8Caledonia Joint Fire District – Internal Controls Over Financial Operations (2013M-350)
Caledonia Joint Fire District Internal Controls Over Financial Operations 2013M350
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/caledonia-joint-fire-district-internal-controls-over-financial-operationsBrewster-Southeast Joint Fire District - Recordkeeping and Procurement (2018M-86)
… BrewsterSoutheast Joint Fire District Recordkeeping and Procurement 2018M86 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/03/brewster-southeast-joint-fire-district-recordkeeping-and-procurement-2018mTown of Carlton – Town Supervisor’s Fiscal Responsibilities (2017M-263)
… The Town of Carlton is located in Orleans County and has a population of approximately 3,000. The Town is … Supervisor did not ensure accounting records were accurate and complete and did not deposit receipts in a timely manner. We found …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-carlton-town-supervisors-fiscal-responsibilities-2017m-263Accounts Payable Advisory No. 15
… to Financial Operations (GFO), Chapter XII, Section 4.B - Certification of Vouchers . For instructions on how to …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/15-voucher-authorizersOverview – Understanding Your Responsibilities: Elected & Appointed Officials
… worked by elected and appointed officials is defined in Regulation 315.4 of the New York Codes, Rules and Regulations … to accruals, full hours were worked. In August 2015, this regulation was revised for elected and appointed officials … or after January 1, 2016. Among other changes, the revised regulation sets out specific time frames for completing …
https://www.osc.ny.gov/retirement/members/ea-officials/overviewNorwood-Norfolk Central School District – Claims Auditing (2016M-288)
… Purpose of Audit The purpose of our audit was to examine the claims audit process for the … Central School District is located in the Towns of Louisville, Madrid, Norfolk, Potsdam and Stockholm in St. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/norwood-norfolk-central-school-district-claims-auditing-2016m-288Edwards-Knox Central School District – Transportation State Aid and Reserve Funds (2016M-151)
… Purpose of Audit The purpose of our audit was to examine the District’s transportation State aid procedures and reserve funds for … the transportation State aid to which it was entitled for new bus purchases and did not establish procedures for doing …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/edwards-knox-central-school-district-transportation-state-aid-and-reserveWestern Suffolk Board of Cooperative Educational Services - Clerical Overtime (2023M-124)
… clerical employees. Although the audit period overlaps with the pandemic timeline, which BOCES officials indicated … overtime totaling $72,218, without any explanation as to why the overtime was worked. Paid 13 employees for … all non-emergency overtime is approved in writing prior to work being performed and document why the overtime is …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/western-suffolk-board-cooperative-educational-services-clerical-overtime-2023m-124Village of Odessa – Clerk-Treasurers' Records and Reports (2020M-11)
… for, recorded and reported financial transactions in a timely manner. Key Findings The former Clerk-Treasurer did not make cash deposits in a timely manner. The former Clerk-Treasurer did not … (NYSLRS). Key Recommendations Deposit all cash receipts in a timely manner, within the legal requirements. Develop …
https://www.osc.ny.gov/local-government/audits/village/2023/06/16/village-odessa-clerk-treasurers-records-and-reports-2020m-11