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State Agencies Bulletin No. 421
… Purpose To explain the use of the new Earnings Code LOM (Location Other Amount) for employees who receive a location … To explain the use of the new Earnings Code LOM Location Other Amount for employees who receive a location …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/421-new-earnings-code-location-payOpinion 92-31
… LAW, §4-412(1): A village, by local law, may provide for the publication and distribution of a newsletter for its … reports, bulletins or other information relating to the official acts and meetings of the officers, employees, … activity or pursuant to express statutory authority, it is not a proper municipal purpose to raise revenues by …
https://www.osc.ny.gov/legal-opinions/opinion-92-31State Agencies Bulletin No. 2354
… bulletin is to provide processing instructions to agencies for entering the new Weekend Voluntary Overtime Differential for eligible employees at DOCCS. Affected Employees: … Weekend Voluntary Overtime Differential has been approved for certain employees in a position represented by the SSU - …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2354-new-weekend-voluntary-overtime-differential-eligible-employeesOversight of Child Protective Services (Follow-Up)
… Objective To assess the extent of implementation of the three recommendations included in our initial audit report, Oversight of Child Protective Services (Report 2021-S-17 ). About the … To assess the extent of implementation of the three recommendations included in …
https://www.osc.ny.gov/state-agencies/audits/2024/09/06/oversight-child-protective-services-followState Comptroller DiNapoli Releases School District Audits
… either not posted or comprehensive, resulting in a lack of transparency. Officials did not post external audit … non-resident tuition (NRT) rates in the best interest of school district taxpayers. The board approved NRT … maximum allowable rates and actual BOCES costs by a total of $1.29 million, or an average of $430,000 each school year. …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Audits
… needs assessment or social impact study to identify the number or location of individuals in need of problem gambling … had a sufficient number of treatment programs available for problem gamblers or whether OASAS’ limited resources were … implemented both recommendations contained in the initial report. Division of Criminal Justice Services: Monitoring and …
https://www.osc.ny.gov/press/releases/2020/05/state-comptroller-dinapoli-releases-auditsTown of Davenport - Transparency (2018M-85)
Town of Davenport Transparency 2018M85
https://www.osc.ny.gov/local-government/audits/town/2018/08/31/town-davenport-transparency-2018m-85Town of Victory – Justice Court (2013M-66)
… Purpose of Audit The purpose of our audit was to review internal controls over the Court’s … January 1, 2012, to February 1, 2013. Background The Town of Victory is located in Cayuga County and has a population … Town of Victory Justice Court 2013M66 …
https://www.osc.ny.gov/local-government/audits/justice-court/2013/04/26/town-victory-justice-court-2013m-66Holland Patent Central School District – Access to the Student Information System (2016M-326)
… information (PPSI) in the student information system (SIS) for the period July 1, 2015 through July 31, 2016. Background … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $31 … District officials granted unnecessary permissions for changing student grades, assuming accounts and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/holland-patent-central-school-district-access-student-information-systemTown of Red Hook - Financial Condition (2018M-171)
… balance policy that allowed for unexpended surplus funds of up to 70 percent of annual expenditures. The policy did not define the time … plans specifying the Town’s objectives and goals for use of accumulated funds. Key Recommendations Consider reducing … Town of Red Hook Financial Condition 2018M171 …
https://www.osc.ny.gov/local-government/audits/town/2018/11/02/town-red-hook-financial-condition-2018m-171Required Reporting
… Annual Financial Report (AFR) Chart of Accounts Lookup Information on AFR Non-Filers AFR Filing … Escrow Fund Court and Trust Reporting AC231 – Report of the Condition of all Court and Trust Funds [.xlsx] AC237 – Statement of …
https://www.osc.ny.gov/local-government/required-reportingVillage of Alfred – Information Technology (2017M-236)
… Purpose of Audit The purpose of our audit was to assess the Village’s information … June 1, 2015 through July 7, 2017. Background The Village of Alfred is located in the Town of Alfred in Allegany County … Village of Alfred Information Technology 2017M236 …
https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-alfred-information-technology-2017m-236City of Hornell – Information Technology (2017M-293)
… Purpose of Audit The purpose of our audit was to determine whether the City adequately … April 1, 2015 through October 2, 2017. Background The City of Hornell is located in Steuben County and has a population … City of Hornell Information Technology 2017M293 …
https://www.osc.ny.gov/local-government/audits/city/2018/03/23/city-hornell-information-technology-2017m-293Town of Sharon – Fund Balance (2017M-271)
… our audit was to determine whether the Board ensured that fund balance was reasonable for the period January 1, 2016 … Key Findings Town-wide (TW) and town-outside-village (TOV) fund balances grew by 28 and 79 percent, respectively, from … not developed multiyear financial or capital plans or a fund balance policy. Key Recommendations Reduce TW and TOV …
https://www.osc.ny.gov/local-government/audits/town/2018/03/21/town-sharon-fund-balance-2017m-271City of Yonkers – Payroll (2017M-212)
… July 1, 2015 through February 14, 2017. Background The City of Yonkers is located in Westchester County and has a … City of Yonkers Payroll 2017M212 …
https://www.osc.ny.gov/local-government/audits/city/2018/03/02/city-yonkers-payroll-2017m-212Washington County – Procurement (2017M-224)
… with its procurement policy and statutory requirements for the period January 1, 2016 through May 31, 2017. … each of the County's 17 towns. Budgeted appropriations for 2017 totaled approximately $113.4 million. Key Findings … required number of quotes or perform competitive bidding for 16 purchases totaling $154,083 and did not seek …
https://www.osc.ny.gov/local-government/audits/county/2018/02/02/washington-county-procurement-2017m-224Schenevus Central School District – Budgeting (2014M-123)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for the period July 1, 2012 through December 18, 2013. … was not formally established and was not funded according to statutory requirements, and the insurance and debt service …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/schenevus-central-school-district-budgeting-2014m-123Town of Cheektowaga – Credit Card Purchases (2017M-18)
… Purpose of Audit The purpose of our audit was to review credit card use and purchases for … 1, 2015 through December 14, 2016. Background The Town of Cheektowaga is located in Erie County and has a population … Town of Cheektowaga Credit Card Purchases 2017M18 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-cheektowaga-credit-card-purchases-2017m-18Town of Kortright – Financial Management (2016M-397)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management … 1, 2015 through August 25, 2016. Background The Town of Kortright is located in Delaware County and has a … Town of Kortright Financial Management 2016M397 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kortright-financial-management-2016m-397Dolgeville Central School District – System Access Controls (2016M-265)
… Fulton County. The District, which operates three schools with approximately 920 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/dolgeville-central-school-district-system-access-controls-2016m-265