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Randolph Academy Union Free School District – Financial Management (2015M-248)
… to review the District’s financial management practices for the period July 1, 2009 through September 25, 2015. … Board of Education. General fund budgeted appropriations for the 2014-15 fiscal year totaled approximately $7.2 … rates, with which it rebills districts and agencies for services, from the State Education Department (SED) an …
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)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s … School District is located in Suffolk County. Pursuant to Chapter 354 of the Laws of 2006, the State Legislature … to issue obligations to fund operating deficits to submit to the State Comptroller each year, starting with the …
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)
… The Town of Greenport is located in Columbia County and has a population of approximately 4,200. The Town is … press-numbered duplicate receipts for all transactions and did not perform monthly bank reconciliations. The Clerk … did not submit a monthly report of all moneys received and disbursed to the Supervisor and did not make …
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
… Compensation Program Statement of Assessable Expenses for the three fiscal years ended March 31, 2011. Background … and non-occupational disability and sickness. Coverage for these benefits, with limited exception, is to be provided … the costs to administer the Workers' Compensation Program for the three fiscal years ended March 31, 2011, in …
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)
… a competitive process to procure goods and services not subject to competitive bidding. Key Findings District … always seek competition to procure goods and services not subject to competitive bidding. Out of nine purchases under … detailed guidance for procuring goods and services not subject to competitive bidding requirements. Periodically …
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)
… The Clerks did not remit water rents and Clerk fees to the Town Supervisor (Supervisor) or to the appropriate State agencies by the 15th of each month. … a former Clerk held water rents totaling $94,200 for up to two months before remitting them to the Supervisor. Key …
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)
… Approve projects that include measurable goals in project agreements. Monitor all active projects to … Appendix C includes OSC’s comments on issues raised in the IDA’s response. …
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)
… Purpose of Audit The purpose of our audit was to examine Justice Court … The purpose of our audit was to examine Justice Court receipts for the period January 1 2012 through …
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)
… County officials have established appropriate controls to safeguard and account for court and trust funds for the … County officials have established appropriate controls to safeguard and account for court and trust funds for the …
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)
… (Town) Town Board (Board) properly audited claims prior to payment. Key Findings The Board did not properly audit all claims prior to payment. Of 173 claims we reviewed totaling $620,325, 96 … Town Town Board Board properly audited claims prior to payment …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pitcairn-claims-auditing-2024m-69North Patchogue Fire District – Fuel Inventory and Cash Disbursements (2015M-81)
North Patchogue Fire District Fuel Inventory and Cash Disbursements 2015M81
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/17/north-patchogue-fire-district-fuel-inventory-and-cash-disbursements-2015mRaquette Lake Fire District No. 3 –Internal Controls (2013M-379)
… deposits were not recorded in the checkbook register and a running cash balance was not maintained. The Treasurer has …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/12/raquette-lake-fire-district-no-3-internal-controls-2013m-379Travel Advisory No. 17
… : Agency Provided Meals to State Employees As a reminder, the Office of the State Comptroller (OSC) Travel Manual states if the employee’s agency or another agency provides meals … As a reminder the Office of the State Comptroller OSC Travel Manual states if the …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/17-agency-provided-meals-state-employeesData Breach
… Services to notify, within 24 hours following the discovery of a data breach or receiving notice of a data … Services to notify within 24 hours following the discovery of a data breach the chief information officer or …
https://www.osc.ny.gov/legislation/data-breachDiNapoli: No Good Options for MTA to Manage Hole in Capital Funding
… $1.78 billion. Normal Replacement: Railcars and Buses, $2.75 billion. System Improvements: Accessibility and Signal … meet the loss of congestion pricing revenue, inclusive of $2 billion in federal matching funds for SAS Phase 2. The MTA must work with its federal partners to move …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-no-good-options-mta-manage-hole-capital-fundingXV.16.C Agency Financial Reporting Package (AFRP) – XV. End of Year
… financial statements. Representatives from each reporting entity are contacted quarterly through email with login …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv16c-agency-financial-reporting-package-afrpDivision of Housing and Community Renewal Bulletin No. DH-59
… make the LLS payment after the employee completes six (6) full pay periods in the lower grade using the same effective … listing should be submitted on the Correction Sheet . The form may be duplicated if additional copies are needed. Add … Reduction in Work Schedule (VRWS) on 03/31/13 receive the full LLS payment amount based on the employee’s increment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-59-april-2013-district-council-37-dc37-longevity-lump-sumChild Support and Spousal Maintenance – Divorce and Your Benefits
… An Income Withholding Order for child support or spousal maintenance that was served on a member’s employer … on NYSLRS after the member retires for child support or spousal maintenance to be deducted. NYSLRS can also deduct spousal maintenance if required by a DRO, but not child …
https://www.osc.ny.gov/retirement/members/divorce/child-support-and-spousal-maintenanceCUNY Bulletin No. CU-691
… Purpose The purpose of this bulletin is to provide agencies with instructions on how to update a Tier 6 employee’s Retirement Plan page due to the two-year look back. Affected Employees Tier 6 CUNY … The purpose of this bulletin is to provide agencies with instructions on how to update a Tier …
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-orpVII.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 … Agencies receive revenue for a variety of reasons …
https://www.osc.ny.gov/state-agencies/chapter-vii/vii2-miscellaneous-receipts-accounts-receivable-receipts-overview