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North Colonie Central School District – Claims Processing (2013M-9)
… its dental insurance provider via automated clearing house (ACH) debits for payments made on behalf of District …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/29/north-colonie-central-school-district-claims-processing-2013m-9Clarence Central School District – Financial Condition Management (2022M-46)
… appropriations from 2018-19 through 2020-21 by a total of $16 million and appropriated $6.4 million that was not needed …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/clarence-central-school-district-financial-condition-management-2022m-46Town of Summerhill – Fund Balance and Budget Monitoring (2013M-27)
… As a result, budget amendments were not made until the last Board meeting of the year, after the over-expenditures … and structurally balanced budgets, using actual financial results from prior years and other relevant and available data. Review …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-summerhill-fund-balance-and-budget-monitoring-2013m-27Town of West Union – Board Oversight and Cash Receipts and Disbursements (2014M-307)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight and the … January 1, 2013 through June 26, 2014. Background The Town of West Union is located in Steuben County and had a …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-west-union-board-oversight-and-cash-receipts-and-disbursements-2014m-307College of Nanoscale Science and Engineering – Network Security Controls
… Centers of the State University of New York (SUNY). It maintains the most advanced research complex of its kind …
https://www.osc.ny.gov/state-agencies/audits/2013/04/25/college-nanoscale-science-and-engineering-network-security-controlsVillage of Munnsville – Financial Operations (2012M-239)
… properly monitored the Village’s financial operations for the period June 1, 2011, to May 31, 2012. Background The … a Mayor and four Trustees. Budgeted appropriations for the fiscal year ended May 31, 2012, were approximately … to manage emergencies and other unanticipated occurrences. For example, in two of the last four fiscal years, Village …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-munnsville-financial-operations-2012m-239Whitney Point Central School District – Information Technology (2023M-179)
… Key Recommendations Develop written procedures for managing nonstudent network user accounts that include …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/whitney-point-central-school-district-information-technology-2023m-179Montauk Fire District – Board Oversight (2024M-117)
… [read compete report – pdf] Audit Objective Determine whether the Montauk … As a result, the Board diminished the District’s transparency and its ability to assess the District’s financial operations. Specifically: Mandated annual audits of the District’s financial or length of …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/montauk-fire-district-board-oversight-2024m-117Plymouth Fire District – Controls Over Financial Activity (2014M-211)
… to examine the District’s oversight of financial activity for the period January 1, 2013 through June 16, 2014. … distinct and separate from the Town of Plymouth, located in Chenango County. The District is governed by a five-member … Board of Fire Commissioners. The general fund budget for the 2014 fiscal year totaled $145,078. Key Findings The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/03/plymouth-fire-district-controls-over-financial-activity-2014m-211More About This Retirement Plan – Article 14 Benefits
… This retirement plan summary describes benefits provided by Article 14 of the Retirement and Social Security Law (RSSL) as enacted by the … the Comptroller of the State of New York, administers this plan. Our main office is in Albany, New York. This …
https://www.osc.ny.gov/retirement/publications/1644/more-about-retirement-planUniondale Union Free School District – Procurement (2016M-195)
… items and pricing on the invoices matched the contracts or cooperative bids. Not all purchases were made with … purchasing goods and services from government contracts or cooperative bids. Ensure that purchases are not made until …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/uniondale-union-free-school-district-procurement-2016m-195State Agencies Bulletin No. 291
… . Questions regarding this bulletin may be directed to the Payroll Deductions mailbox. … To explain the use of the new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/291-new-deduction-code-899-new-york-state-nys-world-trade-center-relief-fundState Agencies Bulletin No. 2300
… The purpose of this bulletin is to notify agencies of the 2025 maximum salary limit for ORP and VDC plan members. … and 408 (k) (6) (D) (ii) will increase to $350,000 for the 2025 calendar year. Effective Dates: Effective beginning … Questions regarding this bulletin may be directed to the Payroll Retirement mailbox. … The purpose of this bulletin is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2300-maximum-salary-limit-members-optional-retirement-plan-orp-and-voluntaryOpinion 93-28
… except debt service (see Highway Law, §§10-c[5]; L 1993, ch 53 [1993-94 Aid to Localities Budget, pp 230-231]; L 1993, ch 56, §§2-4, 13, 14; L 1993, ch 57, §§199, 200). Highway Law, §284 requires the town board …
https://www.osc.ny.gov/legal-opinions/opinion-93-28XI.18.D Sales and Compensating Use Tax Documentation – XI. Procurement and Contract Management
… the documentation that must be submitted to the Office of the State Comptroller's (OSC) Bureau of Contracts to … record. The law provides that before a qualifying contract may take effect, the contractor must be in … the contractor must certify, prior to the commencement date of the renewal term, that the contractor has filed with …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18d-sales-and-compensating-use-tax-documentationCost-Saving Ideas: Justice Court Consolidation Process
… File Resolution/Petition with Town Clerks Joint Public Hearing Held on Notice Resolution/Petition Approved Prepare Joint … with Town Clerks Joint Public Hearing Held on Notice Resolution/Petition Approved Prepare Joint …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-justice-court-consolidation-processState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … Metropolitan Transportation Authority (MTA) New York City Transit: New Customer-Focused Subway Metrics (2018-S-72) … For two key performance measures – mean distance between failures and ridership – auditors identified …
https://www.osc.ny.gov/press/releases/2020/02/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 969
… with instructions for processing the second installment of the Voluntary Severance Program payment. Affected … covers the payment of the second installment. Effective Date(s) Payments will be made in separate checks dated … Date: Enter the date of the day after the Termination or Retirement effective date. Earnings End Date: Enter the same …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/969-executive-voluntary-severance-program-payments-second-installmentCity of Long Beach – Budget Review (B17-7-9)
… Purpose of Budget Review The purpose of our budget review was to … their proposed budgets for the next fiscal year to the State Comptroller for review while the deficit obligations … The proposed budget includes revenue estimates of $44.3 million. This includes refuse and garbage charges of $9.45 …
https://www.osc.ny.gov/local-government/audits/city/2017/05/11/city-long-beach-budget-review-b17-7-9Opinion 2002-13
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … expenses for the department's annual fund-raising drive, it is our opinion that reasonable expenditures may be made … or a portion of the tax to the fire department of which it is part (see Insurance Law §§9104[f][1], 9105[d][3][A]). … …
https://www.osc.ny.gov/legal-opinions/opinion-2002-13