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Plainedge Union Free School District – Financial Condition and Extra-Classroom Activity Funds (2017M-189)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … advisors ensure that pre-numbered receipts are issued when funds are collected. If not practical, the Board should …

https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/plainedge-union-free-school-district-financial-condition-and-extra

Ordinary Death Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)

… to an ordinary death benefit, in lieu of a monthly pension, if your death is not attributable to an on-the-job … retired) members generally are not entitled to a monthly pension benefit.The first $50,000 of this benefit is paid in …

https://www.osc.ny.gov/retirement/publications/1511/ordinary-death-benefit

County of Rockland – Budget Review (B6-16-19)

… expenditure projections in the County’s proposed budget for the 2017 fiscal year are reasonable. Background The … 2017 proposed budget does not include potential increased salary costs that may result from employee contract … deficit. Assess the sufficiency of the appropriation for salary costs and increase the appropriation if necessary. … …

https://www.osc.ny.gov/local-government/audits/county/2016/11/14/county-rockland-budget-review-b6-16-19

Ordinary Death Benefit – Career Plan

… to an ordinary death benefit, in lieu of a monthly pension, if your death is not attributable to an on-the-job … retired) members generally are not entitled to a monthly pension benefit. The first $50,000 of this benefit is paid in …

https://www.osc.ny.gov/retirement/publications/1642/ordinary-death-benefit

City of Lockport – Independent Audit Services (2014M-238)

… Purpose of Audit The purpose of our audit was to determine the adequacy of the … January 1, 2012 through December 31, 2012. Background The City of Lockport is located in Niagara County and has a … 21,100. The City is governed by an elected Common Council and has an elected Treasurer who is chief financial …

https://www.osc.ny.gov/local-government/audits/city/2014/12/05/city-lockport-independent-audit-services-2014m-238

Ordinary Death Benefit – Non-Contributory Plan with Guaranteed Benefits

… to an ordinary death benefit, in lieu of a monthly pension, if your death is not attributable to an on-the-job … retired) members generally are not entitled to a montly pension benefit. The first $50,000 of this benefit is paid in …

https://www.osc.ny.gov/retirement/publications/1513/ordinary-death-benefit

CUNY Bulletin No. CU-580

… Purpose To provide agency instructions for processing the CUNY Rate … of Mechanics Background The rate increases are pursuant to the New York City Comptroller’s Consent Determination … 03/09/2017. Agency Actions Reporting the Rate Increases To increase the hourly rate(s), the agency must submit the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-580-cuny-rate-increase-supervisor-mechanics

CUNY Bulletin No. CU-302

… of the change in the deduction calculation routine for Deduction Code 582 (SS/Med Deficiency). Affected … OSC Actions OSC will change the calculation routine for Deduction Code 582 from Flat Amount to Percent of Total … of the change in the deduction calculation routine for Deduction Code 582 SSMed Deficiency …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-302-change-deduction-calculation-routine-deduction-code-582

Woodbourne Fire District – Board Oversight (2023M-98)

… operations, including controls for wire transfers, online banking, investments, procurement, travel and …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/woodbourne-fire-district-board-oversight-2023m-98

Hannibal Fire Company – Misappropriation of Funds (2023M-59)

… also did not obtain an annual independent audit of Company records, as required. At the onset of the audit, we learned …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/07/21/hannibal-fire-company-misappropriation-funds-2023m-59

Village of Suffern – Budget Review (B8-15-13)

… future operating surpluses. The Board adopted a local law which allows the Village to override the tax levy … Recommendations Amend the proposed budget or adopt a local law overriding the tax levy limit before adopting the …

https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-suffern-budget-review-b8-15-13

Village of Ilion – Information Technology (2015M-34)

… policy or local law consistent with the requirements of State Technology Law. Implement processes for the Water …

https://www.osc.ny.gov/local-government/audits/village/2015/07/31/village-ilion-information-technology-2015m-34

Town of Bombay – Justice Court Operations (2015M-208)

… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over the Court’s … receipts, and did not compare manual cash receipt records to the bank deposits. Accurate and complete bail records were … Investigate the missing collections and take action to recover them. Segregate duties over cash collections and …

https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-bombay-justice-court-operations-2015m-208

Safe Schools Against Violence in Education (SAVE) Act - Safety Plans - 2019-MS-1

… plans and building-level emergency response plans in compliance with the New York State Safe Schools Against … whether 17 school districts two charter schools were in compliance with the New York State Safe Schools Against …

https://www.osc.ny.gov/local-government/audits/charter-school/2019/07/25/safe-schools-against-violence-education-save-act-safety-plans-2019-ms-1

State Comptroller DiNapoli Releases Municipal Audits

… following local government audits were issued. Tompkins County Industrial Development Agency – Project Approval and Monitoring (Tompkins County) While the board evaluated projects prior to their … New York . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government …

https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-municipal-audits

Village of Woodridge – Financial Condition (2013M-172)

… Purpose of Audit The purpose of our audit was to determine whether the Board properly managed the Village’s … financial condition for the period August 1, 2011, to April 2, 2013. Background The Village of Woodridge is … highway department garage in January 2013 and changing the date of elections. The Board could make improvements in …

https://www.osc.ny.gov/local-government/audits/village/2013/11/15/village-woodridge-financial-condition-2013m-172

Buffalo Academy of Science Charter School – School Building Lease (2013M-138)

… Purpose of Audit The purpose of our audit was to examine the School’s process for selecting and negotiating the related financial terms to obtain building space for school operations for the period July 1, 2006, to April 22, 2013. Background The Buffalo Academy of Science …

https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/buffalo-academy-science-charter-school-school-building-lease-2013m-138

Town of Genesee Falls – Fiscal Stress (2013M-146)

… is directly impacted by borrowings from the highway fund, it is even more important that the Board properly oversees …

https://www.osc.ny.gov/local-government/audits/town/2013/06/12/town-genesee-falls-fiscal-stress-2013m-146

Village of Bellerose – Procurement and Cash Receipts (2014M-218)

… Purpose of Audit The purpose of our audit was to review the Village’s procurement and cash … 1, 2012 through December 31, 2013. Background The Village of Bellerose is located in the Town of Hempstead in Nassau …

https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bellerose-procurement-and-cash-receipts-2014m-218

VII.10.E Cash Advance Reimbursement – VII. State Revenues and Appropriated Loan Receivables

… allowable and documented State expenses. Reimbursements to cash advance accounts are required at least once a month. … this Guide for further information. It is not appropriate to use the advance account codes (59001-59005) on a cash … reviews and approves the payment, an ACH payment is made to the agency’s bank account. For salary advance …

https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10e-cash-advance-reimbursement