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Pleasantville Union Free School District – Claims Auditing (2022M-136)
… auditor was properly trained or had necessary access to District records for the claims auditor to effectively perform the Board’s claims audit …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/pleasantville-union-free-school-district-claims-auditing-2022m-136Town of Chester – Justice Court Operations and Credit Card and Employee Reimbursements (2017M-67)
Town of Chester Justice Court Operations and Credit Card and Employee Reimbursements 2017M67
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-chester-justice-court-operations-and-credit-card-and-employeeCity of Middletown – Payroll and Leave Benefits (2024M-26)
… potential overpayments totaling $191,253. As a result, the City paid employees for time they did not work or accrue. … (CBAs). Key Recommendations Ensure employees worked the hours that they were scheduled to work and were paid for … processing policies and written procedures that address the audit deficiencies. City officials disagreed with …
https://www.osc.ny.gov/local-government/audits/city/2025/05/09/city-middletown-payroll-and-leave-benefits-2024m-26Oil Spill Fund
… York Environmental Protection and Spill Compensation Fund The Oil Spill Fund protects our air, soil and water supplies from toxic petroleum spills. Although the Oil Spill Fund plays many roles, its priorities are to: pay for spill clean-up costs when the responsible party (spiller) doesn’t; compensate spill …
https://www.osc.ny.gov/about/oil-spill-fundPartial Lump Sum Payment – Special 20- and 25-Year Plans
… under Section 383-e or 383-f eligible for a partial lump sum payment at retirement? Yes, eligible members can choose to …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/partial-lump-sum-paymentSeaford Fire District – Length of Service Award Program (2014M-319)
… year was $113,300. Key Findings The District’s LOSAP point system is not consistent with New York State General … the records maintained for activities performed under the point system were accurate and complete. Key Recommendations Review and amend the District’s point system to ensure it is consistent with GML. Ensure that …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/21/seaford-fire-district-length-service-award-program-2014m-319Smithtown Fire District – Capital Project (2014M-231)
… and Suffolk County in which it is located. The District covers nearly 18 square miles and services approximately …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/14/smithtown-fire-district-capital-project-2014m-231Sidney Fire Department and Related Fire Companies – Financial Activities (2014M-213)
… The Companies’ Trustees did not use bank statements while performing required annual audits. The Department President …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/31/sidney-fire-department-and-related-fire-companies-financialSchuyler Heights Fire District – Claims Processing (2014M-124)
… Purpose of Audit The purpose of our audit was to review the District’s internal controls over claims processing for the period January 1, 2012 through December 31, 2013. … total $553,000. Key Findings Board members other than the Secretary and Chairman did not review claims. The Board did …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/schuyler-heights-fire-district-claims-processing-2014m-124Malta Ridge Volunteer Fire Company, Inc. - Controls Over Financial Operations (2014M-178)
… Executive Committee is responsible for running the Company’s overall fiscal affairs. The Company’s revenues for the 2013 fiscal year were approximately $1.8 … committee, which included the Treasurer, did not audit bills or review the Treasurer’s records. Only the Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/12/malta-ridge-volunteer-fire-company-inc-controls-over-financialComptroller DiNapoli Statement on the Passing of Assemblywoman Barbara Clark
… lost one of its greatest legislators. Assemblywoman Clark and I were “classmates,” who were elected to the Assembly together in 1986. She stood out from the start, for her devotion to her constituents in Queens County and for her tireless efforts to improve the lives and …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-statement-passing-assemblywoman-barbara-clarkCUNY Bulletin No. CU-467
… Purpose To notify agencies of a Dues and Agency Shop Fee increase. … (Code 254) and Agency Shop Fees (Code 283) from $22.68 to $22.83 for full-time employees and $14.55 to $14.65 for hourly employees. Agency Actions Notify … To notify agencies of a Dues and Agency Shop Fee increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-467-district-council-37-local-2627-dues-and-agency-shop-feeOpinion 98-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether the county may enter into a contract without competitive bidding pursuant to the authority set forth in General Municipal Law 99r …
https://www.osc.ny.gov/legal-opinions/opinion-98-1Opinion 90-39
… DISTRICTS -- Taxes (imposition of special tax or user fee) LOCAL LAWS -- Fees (imposition on behalf of fire district) -- … special tax or user fee on behalf of a fire district) TOWN LAW, §181(1); MUNICIPAL HOME RULE LAW, … to section 181 of the Town Law. As to whether a town, by local law, may impose a "special tax" on behalf of a fire …
https://www.osc.ny.gov/legal-opinions/opinion-90-39XI.16 Vendor Responsibility – XI. Procurement and Contract Management
… by government entities, anti-trust investigations, ethical violations, tax delinquencies, debarment or suspension by a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi16-vendor-responsibilityState Agencies Bulletin No. 1675
… in reconciling employees’ Social Security Numbers and names in the NYS payroll system (PayServ) with the Social Security Administration (SSA) system Affected … any State Agency that is responsible for the inaccuracy of an employee’s job record in the NYS Payroll System. OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1675-verification-employees-social-security-number-ssn-and-name-be-reportedState Agencies Bulletin No. 1604
… employee’s correct SSN has been entered in the National ID field in Personal Information as follows: Workforce … Agency letterhead should be used when providing a copy of the letter to the employee.) Agency payroll officers … changed his or her name and has not yet obtained a new card from the SSA, provide the employee with Form SS-5 for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1604-verification-employees-social-security-number-ssn-and-name-be-reportedOpinion 93-28
… STREETS AND HIGHWAYS -- Improvements (CHIPs moneys subject to section 284 agreement) SUPERINTENDENT OF HIGHWAYS -- Relations With Town Board (CHIPs moneys subject to section 284 agreement) MUNICIPAL FUNDS -- Highway Fund (CHIPs moneys subject to section 284 agreement) HIGHWAY LAW, §§10-c, 284: …
https://www.osc.ny.gov/legal-opinions/opinion-93-28Opinion 96-21
… issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Beach Erosion Control Districts (increase or improvement of … destroyed or worn-out facilities or appurtenances by beach erosion control district) TOWN LAW, §§198(10-a), … the installation of a sand-filled geotube at a town-owned beach in a town beach erosion control district which was …
https://www.osc.ny.gov/legal-opinions/opinion-96-21Accounts Payable Advisory No. 43
… X and XII: Chapter Name Description of Change X.3 Vendor Registration Updates to reorder X.3 X.3.A Agency Vendor Registration New due to reordering of X.3 X.3.A Resolving Vendor Registration Issues Updates to reorder X.3 - Used to be X.3.B …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/43-gfo-updates-supplier-prompt-payment-interest-and-more