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Lincoln Fire District – Financial Activities (2012M-228)
… internal controls over the District’s financial operations for the period January 1, 2011, through August 31, 2012. … The District’s general fund budget totaled about $136,000 for the 2012 fiscal year. The Board of Fire Commissioners … consists of five elected members who are responsible for the District’s overall financial management. Key Findings …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/lincoln-fire-district-financial-activities-2012m-228Examination of Official Station Designation
… was to determine if the Department properly designated the official station of a Department employee in calendar years … regulations, travel between an employee’s residence and official station is considered commuting and is not reimbursable. The official station of every employee is designated by the head …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/examination-official-station-designationVillage of Depew - Purchasing (2018M-158)
… complete report - pdf] Audit Objective Determine whether the Board ensured that goods and services were procured in the most economical way and in accordance with the Village’s purchasing policy. Key Findings We examined 59 …
https://www.osc.ny.gov/local-government/audits/village/2018/11/30/village-depew-purchasing-2018m-158Abandoned Property
… the abandoned property law, shorten the dormancy period for wages, and authorize the promulgation of regulations … the abandoned property law shorten the dormancy period for wages and authoriz …
https://www.osc.ny.gov/legislation/abandoned-propertyOffice of Temporary and Disability Assistance SSP Payments Made to State Employees
… other qualifying New York State residents. To be eligible for SSP, individuals must be at least 65 years old, blind or … System – the State’s repository of recipient information for multiple benefit programs, and self-certification by … the SSA contained incorrect income eligibility information for an additional 3,000 SSP recipients. Officials planned to …
https://www.osc.ny.gov/state-agencies/audits/2018/01/09/office-temporary-and-disability-assistance-ssp-payments-made-state-employeesOffice of Temporary and Disability Assistance - SSP Payments Made to Deceased Individuals
… other qualifying New York State residents. To be eligible for SSP, individuals must be at least 65 years old, blind or … individuals before checks are reported to the OUF. For a complete copy of Report 2016-BSE7-01, click here … The …
https://www.osc.ny.gov/state-agencies/audits/2018/01/09/office-temporary-and-disability-assistance-ssp-payments-made-deceased-individualsWyandanch Union Free School District - Budget Review (B19-7-1)
… million in 2018-19, and proposed a budget of $78.2 million for 2019-20. Key Findings Significant estimated revenues and … reasonable. The District’s audited financial statements for the period ending June 30, 2018 indicate that … budgeted expenditures in the $71.3 million adopted budget for the 2018-19 fiscal year are not reasonable. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/wyandanch-union-free-school-district-budget-review-b19-7-1Town of Salem – Financial Management (2015M-295)
… the Town’s financial management and budgeting practices for the period January 1, 2013 through June 30, 2015. … by a five-member Town Board. Budgeted appropriations for 2015 totaled approximately $1.12 million. Key Findings … the Towns financial management and budgeting practices for the period January 1 2013 through June 30 2015 …
https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-salem-financial-management-2015m-295State Agencies Bulletin No. 1614
… income code field on the Federal Tax Data page in PayServ for Non Resident Aliens (NRAs) Affected Employees … to ensure accurate 1042-S reporting. OSC Change in PayServ for Agency View PeopleSoft has removed the numeric income … income code field on the Federal Tax Data page in PayServ for Non Resident Aliens NRAs …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1614-change-non-resident-alien-nra-income-codes-payservCity of Yonkers – Budget Review (B23-6-6)
… The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City’s adopted budget for fiscal year 2023-24 and the related justification … operating and debt service funding of $733.8 million for the Yonkers Public Schools (District) and $698.2 million …
https://www.osc.ny.gov/local-government/audits/city/2023/07/07/city-yonkers-budget-review-b23-6-6Yorkshire-Pioneer Central School District – In-School Internet Connectivity (S9-22-4)
… bandwidth totaled 1.0 Gigabits per second (Gbps) for Internet service. Overall, of the 33 teachers surveyed … bandwidth usage, and the District provided a system for users to submit Internet connectivity issues for resolution. Our audit focused on the Internet …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/yorkshire-pioneer-central-school-district-school-internet-connectivity-s9Palmyra-Macedon Central School District – In-School Internet Connectivity (S9-22-2)
… bandwidth totaled 1.0 Gigabits per second (Gbps) for Internet service. Overall, of the 20 teachers surveyed … District monitored bandwidth usage and provided a system for users to submit Internet connectivity issues for resolution. Our audit focused on the Internet …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/palmyra-macedon-central-school-district-school-internet-connectivity-s9Bethlehem Central School District – In-School Internet Connectivity S9-22-1
… Internet connectivity met the FCC’s recommended bandwidth of 100 Megabits per second (Mbps) per 1,000 students, as … schools. 500 Mbps, with the ability to burst to a total of 1 Gbps for its high school primary Internet Service. … population), 27 of 28 teachers responding to our survey who used Internet resources to provide instruction were …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2022/07/15/bethlehem-central-school-district-school-internet-connectivity-s9-22-1City of Newburgh – Budget Review (B23-6-9)
… review was to determine whether the significant revenue and expenditure projections in the City’s 2023 proposed … must be submitted to the State Comptroller for examination and recommendations. Key Findings The City’s use of … approximately $2.5 million of sewer fund balance and appropriated $24,770 of fund balance for the water fund. …
https://www.osc.ny.gov/local-government/audits/city/2023/11/17/city-newburgh-budget-review-b23-6-9Capital One Bank Accounts
… governed by a 23-member Board of Directors, whose members are nominated by the Governor and confirmed by the State … for opening bank accounts, including instructions that are to be followed by consultants and contractors who handle …
https://www.osc.ny.gov/state-agencies/audits/2014/01/27/capital-one-bank-accountsAssessment and Collection of Selected Fees and Penalties (Follow-Up)
… had not collected about $3.8 million in fees and penalties for the Public Work Enforcement Fund (Fund), the boiler … in addressing the issues identified in our initial report. For example, the Department has: Improved its methods used to … supported, opposed nor recommended a bill submitted for a legislative change in the asbestos abatement fee …
https://www.osc.ny.gov/state-agencies/audits/2015/02/05/assessment-and-collection-selected-fees-and-penalties-followCity of Yonkers – Budget Review (B24-6-7)
… $81.2 million more than the City’s budget for 2023-24, an increase of 5.7 percent. Key Findings The 2024-25 budget …
https://www.osc.ny.gov/local-government/audits/city/2024/07/12/city-yonkers-budget-review-b24-6-7Standardizing Overtime Reporting
… is calculated for certain members of the New York State and Local Employees’ Retirements System. Memo Bill Text … is calculated for certain members of the New York State and Local Employees Retirements System …
https://www.osc.ny.gov/legislation/standardizing-overtime-reportingLump Sum Payments – Enhanced Reporting
… through Retirement Online to fill out the Statement of Accrued Payments and Leave Credits Form (RS6221) after a … Applications page for more information. For members of most tiers and plans, a lump sum payment for up to 30 … to NYSLRS Employer Reporting for review. If the payment is pensionable, you will be asked to submit the appropriate …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/lump-sum-paymentsXII.9.A Obtaining Statewide Financial System Payment Data – XII. Expenditures
… agencies with guidance on obtaining historical data for payments made in the Statewide Financial System (SFS). … Transaction Preparation: Agencies may need historical data for payments made in the SFS for various purposes, including internal audits and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9a-obtaining-reports-or-information-office-state-comptroller