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Randolph Academy Union Free School District – Financial Management (2015M-248)
… District is a special act school district, created by the State Legislature in 1985, operating in the Town of Randolph … it rebills districts and agencies for services, from the State Education Department (SED) an average of 688 days after …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/randolph-academy-union-free-school-district-financial-management-2015mEast Moriches Union Free School District -- Budget Review (B7-16-3)
… County. Pursuant to Chapter 354 of the Laws of 2006, the State Legislature authorized the District to issue debt … obligations to fund operating deficits to submit to the State Comptroller each year, starting with the fiscal year …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/east-moriches-union-free-school-district-budget-review-b7-16-3Town of Greenport – Town Clerk Operations (2017M-3)
… Purpose of Audit The purpose of our audit was to review the Clerk’s financial operations … 1, 2015 through September 23, 2016. Background The Town of Greenport is located in Columbia County and has a … Town of Greenport Town Clerk Operations 2017M3 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greenport-town-clerk-operations-2017m-3Workers' Compensation Program: Statement of Assessable Expenses for the Three Fiscal Years Ended March 31, 2011
… and self-insured political subdivisions of the State. The Law requires that recoverable expenses be audited by the State Comptroller. Key Finding We found the Statements …
https://www.osc.ny.gov/state-agencies/audits/2013/05/13/workers-compensation-program-statement-assessable-expenses-three-fiscal-years-ended-marchOtselic Valley Central School District – Procurement (2022M-58)
… have saved $13,781 on fuel costs had they been able to use State contracts. Procurement policies and procedures were … Periodically compare prices for goods and services to State contracts and contracts bid by other governments. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/otselic-valley-central-school-district-procurement-2022m-58Town of Carroll – Town Clerk (2022M-20)
… report - pdf] Audit Objective Determine whether the Town of Carroll (Town) Clerks (Clerks) recorded, deposited and … or to the appropriate State agencies by the 15th of each month. For example, a former Clerk held water rents … Determine whether the Town of Carroll Town Clerks Clerks recorded deposited and reported …
https://www.osc.ny.gov/local-government/audits/town/2022/06/24/town-carroll-town-clerk-2022m-20Town of Clarence Industrial Development Agency – Project Approval and Monitoring (2020M-97)
… CIDA’s annual report was accurate before submitting it to State oversight agencies. Key Recommendations Approve … information on CIDA’s website. Submit accurate reports to State oversight agencies. Although IDA officials disagreed …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2021/09/10/town-clarence-industrial-development-agency-projectTown of Rosendale – Justice Court (2014M-232)
… reported $500,514 in fines, fees and surcharges to the State Justice Court Fund. Key Findings Because the Court … Take action to recover any moneys due to the Town and the State and monitor Court activities, including the segregation …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/10/30/town-rosendale-justice-court-2014m-232Columbia County – Court and Trust Funds (2014M-353)
… of abandoned property that were not turned over to the State Comptroller. The County Clerk’s register of moneys and … moneys deemed abandoned property are turned over to the State Comptroller in a timely manner. Maintain an up-to-date …
https://www.osc.ny.gov/local-government/audits/county/2015/01/16/columbia-county-court-and-trust-funds-2014m-353Town of Pitcairn – Claims Auditing (2024M-69)
… that competition was sought. Competition or the use of State contract could have saved money. For example, a State diesel fuel contract could have saved the Town about …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pitcairn-claims-auditing-2024m-69On-Time Performance
… seven days a week. Organizationally, SIR reports to MTA-New York City Transit’s Department of Subways (Subways). SIR …
https://www.osc.ny.gov/state-agencies/audits/2015/09/15/time-performanceAccount Authorization Form
… Account Authorization Form (link opens in new window) Note: this form has been posted in Adobe Acrobat …
https://www.osc.ny.gov/online-services/account-authorization-formVII.2 Miscellaneous Receipts / Accounts Receivable Receipts Overview – VII. State Revenues and Appropriated Loan Receivables
… Agencies receive revenue payments for a variety of reasons. The recording of a cash receipt is the recognition of moneys received from internal or external sources. Most cash receipts are … payment on the AR Deposit. The payment sequences must add up to the total deposit amount or the deposit will not …
https://www.osc.ny.gov/state-agencies/chapter-vii/vii2-miscellaneous-receipts-accounts-receivable-receipts-overviewChild Support and Spousal Maintenance – Divorce and Your Benefits
… cannot be applied toward the member’s pension payments. A new Income Withholding Order must be served on NYSLRS after …
https://www.osc.ny.gov/retirement/members/divorce/child-support-and-spousal-maintenanceCUNY Bulletin No. CU-691
… The query will prompt for: Calendar Year – Enter 2018 Coverage Elect Date (Greater than) – Enter 3/31/2012 Coverage … Date field. Enter the employee’s Date of Membership in the Election Date field. The same election date should be carried forward from the previous …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-691-two-year-look-back-tier-6-cuny-optional-retirement-plan-orpAnnual Financial Report Filing Deadlines
… for all counties, cities, towns and villages. Class of Local Government Filing Deadline Extension to Filing … OSC from the municipal chief fiscal officer before the end of original filing period. Villages: Population 5,000 - … OSC from the municipal chief fiscal officer before the end of original filing period. Villages: Population < 5,000 Fire …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-report-filing-deadlinesIX.5 Federal Billing & Invoicing Overview – IX. Federal Grants
… process is initiated. To allow the state to take advantage of discounts on payments to vendors under the Procure to Pay … systematically until such time that the payment date of the voucher has been reached. For additional CMIA … see Section 12 - Cash Management Improvement Act (CMIA) of this Chapter. Billing for Federal grant drawdown is set up …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5-overviewIX.5 Federal Billing & Invoicing – IX. Federal Grants
… process is initiated. To allow the state to take advantage of discounts on payments to vendors under the Procure to Pay … systematically until such time that the payment date of the voucher has been reached. For additional CMIA … see Section 12 - Cash Management Improvement Act (CMIA) of this Chapter. Billing for Federal grant drawdown is set up …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5-federal-billing-invoicingTown of Milton – Financial Records and Reports and Sales Tax Revenues (2014M-357)
… not file an accurate 2013 annual financial report with the State Comptroller. The Town improperly budgeted and allocated … presented in the annual financial report to the State Comptroller is accurate. Budget and account for sales …
https://www.osc.ny.gov/local-government/audits/town/2015/03/20/town-milton-financial-records-and-reports-and-sales-tax-revenues-2014m-357Town of Sardinia – Tax Relief Rebate Program (2014M-189)
… audit was to review the Town’s tax relief rebate program for the period August 1, 2013 through June 3, 2014. … property tax relief payment. Budgeted appropriations for 2014 total approximately $1.8 million. Key Findings We … and the application process. Review and approve all claims for payment to ensure that they are supported by sufficient …
https://www.osc.ny.gov/local-government/audits/town/2014/11/14/town-sardinia-tax-relief-rebate-program-2014m-189