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Cost-Saving Ideas: Containing Employee Health Insurance Costs
… you should always look for ways to contain health insurance costs without cutting current benefit levels. … of health benefits for retirees. Self-Fund Your Health Insurance Instead of continually paying premiums to an insurance company, consider self-funding a health insurance …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-containing-employee-health-insurance-costsState Comptroller DiNapoli Releases Municipal Audits
… the charter-established deadline and the proposed budgets for the general and recreation funds are not structurally … as in the three previous years, allocates appropriations for personal services, contractual expenditures and employee … not establish procedures to evaluate labor costs by town. For example, timecard information was not used to monitor …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: State's Tuition Assistance Program Not Keeping Up With Inflation, Tuition Costs
… enrollment in many sectors, before rebounding in AY 2024-25. Between AYs 2008-09 and 2024-25, the average award increased only 21% to $2,643, …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-states-tuition-assistance-program-not-keeping-inflation-tuition-costsComptroller DiNapoli Statement on Rosh Hashanah
… made the following statement on the eve of Rosh Hashanah: “Tonight marks the beginning of Rosh Hashanah, the …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-statement-rosh-hashanahXIX.1.A When is a Project ID Needed – XIX. Project Costing (PCIP)
… Improvement Project (PCIP) establishes standard guidance for when a project is needed. The following table explains if … Threshold No (cost thresholds do not need to be considered for project creation) Guide to Financial Operations REV. … Improvement Project PCIP establishes standard guidance for when a project is needed …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1a-when-project-id-neededAccounts Payable Advisory No. 55
… Subject: Invoice Received Date Reference: Guide to Financial Operations (GFO), Chapter XII, Section 5.F – Invoice Received Date Guidance: Effective July 12, 2018, the Invoice Received Date is required for all payments to vendors classified as … Invoice Received Date …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/55-invoice-received-dateAccounts Payable Advisory No. 56
… of duties Reference: Guide to Financial Operations (GFO), Chapter XI-A, Section 1.A –Separation of Duties Guidance: … information on Separation of Duties, please refer to GFO Chapter XI-A, Section 1.A – Separation of Duties . …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/56-separation-dutiesState Comptroller DiNapoli Releases School District Audits
… IT equipment. They did not adopt a comprehensive written policy for establishing and maintaining IT equipment … the district’s reported surplus fund balance as of June 30, 2021 was 10%, exceeding the statutory limit of 4%. When … of Personal, Private and Sensitive Information on Mobile Computing Devices (Cayuga County) District officials …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-school-district-auditsOpinion 91-30
… vendor pursuant to any State commodities purchase contract let by the Office of General Services "which specifies such … or services are provided pursuant to an award or contract let after public notice and competitive bidding", there is no …
https://www.osc.ny.gov/legal-opinions/opinion-91-30DiNapoli: School Bus Safety Needs Improvement
… upstate school districts and their compliance with school bus safety requirements. The audit found school districts are not confirming all school bus drivers are completing required training and drug testing, and that school bus safety drills and inspections are done. "When parents …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-school-bus-safety-needs-improvementXV.16.B Sole Custody Reporting – XV. End of Year
… On or before April 1st of each year, the Online Services Sole Custody … On or before April 1st of each year the Online Services Sole Custody …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv16b-sole-custody-reportingAccounts Payable Advisory No. 11
… XII, Section 6.Q - Paying and Reconciling Procurement Card Charges , Section 6.Q- Paying and Reconciling Travel Card Changes and Section 6.Q - Paying and Reconciling … SFS automatically places the checkmark in the “Separate Payment” box in the Payment Options section of the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/11-separate-payments-citibankCattaraugus County - Onoville Marina and Probation Department (2018M-32)
… Marina employees did not accurately record the number of tickets sold and may not have collected and reported the … is owed. Key Recommendations Maintain copies of tickets or ticket stubs sold and count money collected on a … no other evidence documenting receipt (e.g., pressnumbered tickets) is available and retained. Take further action to …
https://www.osc.ny.gov/local-government/audits/county/2018/09/07/cattaraugus-county-onoville-marina-and-probation-department-2018m-32Brookfield Central School District – Claims Audit Process (2018M-6)
… Purpose of Audit The purpose of our audit was to determine whether claims were adequately … Key Findings The Board appointed two of its members to audit claims rather than the entire Board as required by … Brookfield Central School District Claims Audit Process 2018M6 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/brookfield-central-school-district-claims-audit-process-2018m-6Broome County – Financial Condition (2017M-187)
… County, located in the central southern portion of upstate New York commonly referred to as the Southern Tier, has a population of approximately 200,000 and encompasses 16 towns, …
https://www.osc.ny.gov/local-government/audits/county/2018/02/08/broome-county-financial-condition-2017m-187Onondaga-Cortland-Madison Board of Cooperative Educational Services – Managed Technical Support (2016M-299)
… billed and use a consistent billing method to bill for the servic …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/16/onondaga-cortland-madison-board-cooperative-educational-services-managed-technicalHauppauge Union Free School District – Overtime (2016M-70)
… costs. A security guard worked 33.5 overtime hours for video room coverage, which may have been able to be … whether work shifts can be rearranged to incorporate video room coverage into a regular workday. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/hauppauge-union-free-school-district-overtime-2016m-70Islip Union Free School District – Financial Condition (2013M-213)
… the period July 1, 2011, to April 30, 2013. Background The Islip Union Free School District is located in the Town of Islip in Suffolk County. The District is governed by the … Islip Union Free School District Financial Condition 2013M213 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/islip-union-free-school-district-financial-condition-2013m-213Chenango Valley Central School District – Budget Review (B4-16-5)
… the accumulated deficit in the District’s general fund and food service fund as of June 30, 2008. Local Finance Law …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/11/chenango-valley-central-school-district-budget-review-b4-16-5Carle Place Union Free School District – Payroll (2016M-69)
… audit was to review the District’s internal controls over payroll for the period July 1, 2014 through October 31, 2015. … fiscal year are $47.7 million. Key Finding Although the payroll clerk performs procedures to double check her own … process should involve someone independently reviewing payroll prior to processing. Key Recommendation District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/carle-place-union-free-school-district-payroll-2016m-69