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Details About the Audit Process
… economically, ethically, and equitably. The audit process is an integral part of providing an independent, objective, … from the earliest stages to the final report. It describes what auditors look for and their professional auditing … of your perspective on our findings and recommendations. What Happens After We Receive Your Response? Once we receive …
https://www.osc.ny.gov/state-agencies/audits/details-about-audit-processState Agencies Bulletin No. 2179
… Purpose: The purpose of this bulletin is to inform agencies of additional eligibility criteria … which may impact employees who were previously ineligible to receive a Non-Pensionable Lump Sum Payment. In addition, the purpose of this bulletin is to inform agencies of OSC’s automatic processing of these …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2179-expanded-eligibility-criteria-regarding-combined-service-civil-serviceOpinion 2024-1
… VILLAGE LAW, § 11-1112. We are in receipt of the City of Troy’s (“City”) resolution no. 2024-127, adopted by the City … opinion from our Office “declaring that the City of Troy may lawfully issue general obligation bonds to fund … across the State, including $3,846,900 to the City of Troy, to improve their drinking water infrastructure by …
https://www.osc.ny.gov/legal-opinions/opinion-2024-1Barnard Fire District – Financial Condition (2015M-145)
… managed the District’s financial condition and operations for the period January 1, 2013 through December 31, 2014. … Board of Fire Commissioners. The general fund budget for 2015 totals approximately $3.9 million. Key Findings The … did not adopt detailed budget policies and procedures for accurately estimating revenues, expenditures and …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/09/25/barnard-fire-district-financial-condition-2015m-145Town of Marlborough - Water and Sewer Financial Operations (2018M-160)
… and sewer bills. Key Findings As of December 31, 2017, the water fund owed the general fund $340,000. The Budget Officer made billing … the water and sewer rates to be billed. Review and repay all outstanding interfund advances. Ensure late penalties are …
https://www.osc.ny.gov/local-government/audits/town/2018/10/26/town-marlborough-water-and-sewer-financial-operations-2018m-160New Hyde Park Fire District - Payroll (2018M-165)
… Determine whether District officials implemented a system to ensure that payroll was properly segregated and that … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/26/new-hyde-park-fire-district-payroll-2018m-165East Meadow Public Library – Claims Auditing (2017M-275)
… conducted an effective audit of claims prior to payment for the period July 1, 2016 through June 30, 2017. Background … not obtain the required number of quotations or proposals for five purchases totaling $27,129. Key Recommendations … procurement and purchasing policy before approving claims for payment. …
https://www.osc.ny.gov/local-government/audits/library/2018/03/09/east-meadow-public-library-claims-auditing-2017m-275City of Yonkers – Procurement of Professional Services (2017M-268)
… The City of Yonkers is located in Westchester County and has a population of approximately 200,800. The City is … $9.2 million. Key Recommendation The Board of Contracts and Supplies should revise its procurement policy to require …
https://www.osc.ny.gov/local-government/audits/city/2018/02/23/city-yonkers-procurement-professional-services-2017m-268Jefferson Community College – Procurement (2017M-156)
… 1, 2015 through November 28, 2016. Background Jefferson Community College, which is part of the State University of … Jefferson Community College Procurement 2017M156 …
https://www.osc.ny.gov/local-government/audits/community-college/2017/10/27/jefferson-community-college-procurement-2017m-156Town of Carrollton – Justice Court Operations (2018M-21)
… balances exceeded known liabilities by a combined total of approximately $6,340 as of October 12, 2017, and Court officials were unable to determine the composition of these excess balances. The Justices' bail reports included … Town of Carrollton Justice Court Operations 2018M21 …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/05/11/town-carrollton-justice-court-operations-2018m-21Town of Hartwick – Water District Operations (2017M-250)
… was to determine whether the Board ensured that bills for water services were charged equitably to all system users for the period January 1, 2016 through July 27, 2017. … an elected five-member Town Board. Water district receipts for 2016 totaled $126,100. Key Findings District officials …
https://www.osc.ny.gov/local-government/audits/town/2018/05/04/town-hartwick-water-district-operations-2017m-250Chenango Fire Company – Controls Over Financial Activities (2014M-290)
… to examine the Company’s controls over financial activity for the period January 1, 2013 through September 9, 2014. … The Company is incorporated under New York State Not-For-Profit Corporation Law and is located in the Town of … and six elected Business Officers, who are responsible for the Company’s overall financial management. During our …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/chenango-fire-company-controls-over-financial-activities-2014mSaratoga Youth Recreation – Financial Activities (2016M-258)
… and reported and that Program moneys were safeguarded for the period January 1, 2014 through May 31, 2016. … agreements to operate youth development programs for children residing in the Towns of Saratoga and … District, in Saratoga County. Budgeted appropriations for 2016 total approximately $6,200. Key Finding The Board …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/10/28/saratoga-youth-recreation-financial-activities-2016m-258Aurora-Colden Fire District No. 6 – Financial Activity (2017M-208)
… totaling $345,300. Key Finding The District did not solicit competition, or retain evidence of soliciting …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/29/aurora-colden-fire-district-no-6-financial-activity-2017m-208State Agencies Bulletin No. 958
… Purpose To notify agencies of a new insurance deduction code. Affected Employees Employees in Bargaining Units 01 and … 14, 2010 Background NYSCOPBA has requested a new deduction code for New York Long Term Care Brokers, Ltd. as general … To notify agencies of a new insurance deduction code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/958-new-deduction-code-540-nyscopba-long-term-careSUNY Bulletin No. SU-212
… 21P ) and agency shop fee (Deduction Code 215 UUP Fee Payer 26P and 262 UUP Fee Payer 21P ) as follows: The deduction for employees with a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-212-united-university-professions-uup-change-dues-structureSUNY Bulletin No. SU-226
… 2015 OSC Actions OSC will update the base annual salary for the calculation of dues (Deduction Codes 222 UUP Member … 26P or 262 UUP Fee Payer 21P) as follows: The deduction for employees with a base annual salary of $28,803 or less is .9% of the adjusted biweekly gross. The deduction for employees with a base salary of $28,804 or more is 1% of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-226-united-university-professions-uup-change-dues-structureShenendehowa Central School District – Claims Processing (2016M-137)
… Purpose of Audit The purpose of our audit was to review the District’s claims processing for the period July 1, 2014 through January 31, 2016. … appropriate procedures over the claims processing function to ensure that claims were properly itemized and supported; …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/shenendehowa-central-school-district-claims-processing-2016m-137Three Village Central School District – Fuel Inventories (2015M-271)
… are in place to control fuel assets. District officials do not review fuel transaction reports or reconcile fuel …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/three-village-central-school-district-fuel-inventories-2015m-271Veterans Day Message from State Comptroller DiNapoli
… On Tuesday, we honor the men and women who have bravely served in our country’s Armed Forces. With crises and conflicts continuing around the world, this Veterans Day … have made on our behalf, putting their lives on the line and leaving family and loved ones behind to protect our …
https://www.osc.ny.gov/press/releases/2014/11/veterans-day-message-state-comptroller-dinapoli