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Chestertown Fire District – Claims Processing (2016M-387)
… Town of Chester in Warren County. The District is governed by an elected five-member Board of Fire Commissioners. … Board does not perform a deliberate audit of each claim by comparing the claim as listed on the abstract against … of all claims and ensure that all claims are supported by adequate documentation and included on the abstract prior …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/24/chestertown-fire-district-claims-processing-2016m-387Town of Darien – State Contract Loader Purchases (2013M-88)
… Town officials did not obtain the relevant State contract price lists, apply the appropriate contract discounts, or … two loaders. Key Recommendations Request the appropriate price lists from the vendor when purchasing equipment on …
https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-darien-state-contract-loader-purchases-2013m-88Cincinnatus Central School District – Procurement (2021M-111)
… As a result, goods and services may not have been procured in a manner that ensured the economical use of public funds. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/cincinnatus-central-school-district-procurement-2021m-111IX.7.K Record Retention – IX. Federal Grants
… must be in full compliance with all applicable federal laws, rules and regulations (e.g., for Department of Health … must be in full compliance with all applicable federal laws rules and regulations e …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7k-record-retentionPenfield Central School District – Procurement (2022M-76)
… totaling $4.6 million. From seven professional service providers totaling $3.3 million. District officials … services. Complete a cost-benefit analysis for major District initiatives. District officials disagreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/21/penfield-central-school-district-procurement-2022m-76Orange Lake Fire District – Budgeting Practices (2015M-146)
… District reserves and the Board applied operating surplus funds to its reserves, which was not included in the budget. … accounts for reasonableness and accumulate only those funds necessary to fund planned purchases. …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/09/25/orange-lake-fire-district-budgeting-practices-2015m-146Town of Plymouth – Board Oversight (2016M-190)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of selected Town activities, including … The purpose of our audit was to examine the Boards oversight …
https://www.osc.ny.gov/local-government/audits/town/2016/08/26/town-plymouth-board-oversight-2016m-190Benefits
… while maintaining work-life balance. A Full-Range of Insurance Options Comprehensive health, dental and vision insurance packages (including prescription drug coverage) … employees, who have other employer-sponsored group health insurance, to opt-out of their insurance coverage in exchange …
https://www.osc.ny.gov/jobs/benefitsSUNY Bulletin No. SU-140
… has requested a new deduction code for Liberty Mutual Insurance Company for a personal line of insurance products (auto, home, renters) for their members. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-140-new-deduction-code-536-liberty-mutual-insuranceCity of Johnstown – Internal Controls Over Payroll (2015M-75)
… adequate internal controls were maintained over the City’s payroll procedures for the period January 1, 2014 through … policies and procedures for preparing and disbursing the payroll or for maintaining timekeeping records. Not all … Establish written policies and procedures for processing payroll and maintaining time records. Require department …
https://www.osc.ny.gov/local-government/audits/city/2015/07/17/city-johnstown-internal-controls-over-payroll-2015m-75Annual Audit
… New York State Workers’ Compensation Law and mandated fee schedules. Background The Board processed claims totaling …
https://www.osc.ny.gov/state-agencies/audits/2018/07/26/annual-auditAlbany Public Library – Leave Accruals (2015M-293)
… Purpose of Audit The purpose of our audit was to review the Library’s internal controls … The Albany Public Library is located in the City of Albany, Albany County. The Library, which is a Public …
https://www.osc.ny.gov/local-government/audits/library/2016/02/12/albany-public-library-leave-accruals-2015m-293Lackawanna City School District - Tuition (2019M-59)
… District did not have adequate and up-to-date residency information to support tuition charges totaling $2.5 million …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/lackawanna-city-school-district-tuition-2019m-59State Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … to protect taxpayer dollars from waste, fraud and abuse. New York’s school districts annually spend approximately $60 … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-auditsOpinion 88-21
… the issues discussed in the opinion. ZONING AND PLANNING - Park Lands (use of park trust fund moneys to construct indoor recreational facility); (use of park trust fund moneys to construct recreational building in … Concerning the use of park trust funds received by a village from subdividers …
https://www.osc.ny.gov/legal-opinions/opinion-88-21XIV.9 Statewide Financial System Imaging and Attachment Guidance – XIV. Special Procedures
… Financial System (SFS), as well as a summary of State Archives’ and the Office of the State Comptroller (OSC) … The State General Schedule, issued by the New York State Archives, includes requirements for agencies on how long to … These requirements can be found at http://www.archives.nysed.gov/records/retention-schedules . Agencies may …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv9-statewide-financial-system-imaging-and-attachment-guidanceState Comptroller DiNapoli and Department of Financial Services Superintendent Harris Designate New Banking Development District To Support Community Banking in South Bronx
… (BDD) and presented $35 million in New York state deposits to Ponce Bank’s Westchester Avenue Branch. The BDD program, … Stratton, Soundview, Soundview-Bruckner and Unionport. To encourage participation in the BDD program, the State Comptroller’s office makes public deposits available to banks and credit unions to open or maintain a bank branch. …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-and-department-financial-services-superintendent-harris-designate-newState Agencies Bulletin No. 1471
… or more record number Background As part of the New York State Correctional Officers & Police Benevolent Association, … Code Description 410 Health Care Spending Account 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 426 … Deficiency GARNSH Garnishments HIATRG Regular After Tax Health HIATSP Special After Tax Health Adj HIBTRG Regular …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1471-repayment-new-york-state-correctional-officers-police-benevolentState Agencies Bulletin No. 1474
… Code Description D4C 12-13 CSEA DRP -1.538% R9C 12-13 CSEA Retro DRP -1.538% D5C 12-13 CSEA DRP Oth -1.538% D6C 12-13 … taxable gross and will be reported on the employee’s Form W-2. Payroll Register and Employee’s Paycheck/Advice The … be returned with a completed Next of Kin Affidavit ( Form AC 934-P ), original Death Certificate and a Report of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1474-repayment-civil-service-employees-association-csea-administrationXVI.4.A Cash and Investments – XVI. Financial Reporting
… ) most recently updated by GASB Statement No. 72 - Fair Value Measurement and Applicatio n GASB Statement No. 28 … which requires reporting by the Investment Type, Fair Value and Investment Maturities in Years (segregated by: … currency risk by investment, currency, maturity, and fair value. Disclose foreign currency-denominated investments …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4a-cash-and-investments