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North Shore Central School District – Fuel Inventory (2017M-89)

… The North Shore Central School District is located in the Town of Oyster Bay in Nassau County. The District, … do not have sufficient information to ensure that the log is complete and accurate. Key Recommendations Ensure … maintain a running record of gallons dispensed on the fuel log. Reconcile the fuel log to inventory records. Any …

https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/north-shore-central-school-district-fuel-inventory-2017m-89

City of Binghamton – City Operations (2015M-280)

… through May 21, 2015. Background The City of Binghamton is located in Broome County. The City, which has approximately 47,000 residents, is governed by a seven-member Common Council. The 2015 …

https://www.osc.ny.gov/local-government/audits/city/2016/06/03/city-binghamton-city-operations-2015m-280

Town of Summerhill – Fund Balance and Budget Monitoring (2013M-27)

… Purpose of Audit The purpose of our audit was to review the Town’s financial management and budgeting … financial condition for the period January 1, 2009, to December 31, 2012. Background The Town of Summerhill is … were approximately $743,000. Key Findings The Board did not adopt structurally balanced budgets or monitor the budget …

https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-summerhill-fund-balance-and-budget-monitoring-2013m-27

Wyandanch Union Free School District – Budget Review (B23-7-1)

… district is authorized to issue the deficit obligations, and for each subsequent fiscal year during which the deficit … year. Key Findings We found that the significant revenue and expenditure projections in the proposed budget are … than the $7.9 million projected expenditure for 2022-23 and $3.9 million, or 54 percent, more than the $7.4 million …

https://www.osc.ny.gov/local-government/audits/charter-school/2023/04/07/wyandanch-union-free-school-district-budget-review-b23-7-1

Town of Big Flats – Financial Management (2013M-170)

… 1, 2010, to May 1, 2013. Background The Town of Big Flats is located in Chemung County and has a population of … Town of Big Flats Financial Management 2013M170 …

https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-big-flats-financial-management-2013m-170

Travel Advisory No. 2

… Official Station Office of the State Comptroller (OSC) Travel Manual Guidance : In accordance with the OSC Travel Manual an employee’s official station (i.e., usual … and not for the convenience of an employee or to maximize travel expense reimbursement. In most cases, the official …

https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/2-taxable-travel

Division of Housing and Community Renewal Bulletin No. DH-22

… April 1, 2004. Payments may be submitted by the agency beginning in Pay Period 15L, paychecks dated 11/15/06. … at or above the Job Rate of their position. Agency Actions Beginning in Pay Period 15L, the agency may submit Longevity …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-22-change-longevity-payment-eligibility-employees

State Comptroller DiNapoli Releases Municipal Audits

… or annually audit the treasurer’s records. Competition for heating oil was not sought and had officials worked with the … district could have saved $2,805, or 21% of the district’s heating oil costs. Track state and local government spending …

https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-audits-1

XI.2.M Acknowledgment of Contractor’s Signature – XI. Procurement and Contract Management

… All contracts or amendments between the State of New York and any contractor (whether individual, … partnership, or corporate) must have proper acknowledgment of the contractor's signature affixed thereto. Refer to attachment for examples of acknowledgments . The requirement for acknowledgment …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2m-acknowledgment-contractors-signature

IX.12.K Functional Clearance Patterns – IX. Federal Grants

… liabilities, it is necessary for OSC to develop functional clearance patterns. This is done by compiling data from the … then uses this information to calculate dollar-weighted clearance patterns for all payments made from federal funds. …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12k-functional-clearance-patterns

IX.12.G Check Clearance Patterns – IX. Federal Grants

… A “check clearance pattern” projects the amount subtracted from a … state makes a disbursement of federal funds. That is, the clearance pattern reflects how those checks clear the bank … the U.S. Treasury may require states to develop check clearance patterns for the purpose of: Timing the drawdown of …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12g-check-clearance-patterns

Appendix B – Selected Legal References Pertaining to the Audit of Claims Function – Improving the Effectiveness of Your Claims Auditing Process

… – Town Law Sections 20(3)(b), 29(7), 34(1), 1 8, 1 9, 125 and 215(1-b); Highway Law Section 284 Fire Districts – …

https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-b-selected-legal-references-pertaining-audit-claims-function

XIII.10.D Refunds Owed to the State by an Employee - To Agency Sole Custody Account – XIII. Employee Expense Reimbursement

… This section provides Online Agencies with information related to refunds owed to the State by an …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10d-refunds-owed-state-employee-using-due-state-offset

CUNY Bulletin No. CU-838

… Purpose: The purpose of this bulletin is to notify agencies of health benefit rate changes. Affected … Questions regarding this bulletin should be directed to the University Director of Employee Benefits at CUNY … The purpose of this bulletin is to notify agencies of health benefit rate changes …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-838-city-new-york-health-benefit-rate-changes

Ellicottville Central School District - Information Technology (2019M-14)

… assets. Employees accessed websites for social networking, shopping, travel and other personal use. In addition, …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/ellicottville-central-school-district-information-technology-2019m-14

Town of Almond - Tax Collection (2019M-188)

… (Clerk) recorded, deposited and remitted real property tax collections in a timely and accurate manner. Key Findings The Clerk did not deposit or remit all tax collections in a timely manner. The Clerk did not always … issue receipts or retain adequate evidence of receipt for tax payments collected or to establish tax payment dates. Key …

https://www.osc.ny.gov/local-government/audits/town/2019/12/06/town-almond-tax-collection-2019m-188

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