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Holland Central School District – Claims Audit (2021M-210)
… [ read complete report - pdf ] Audit Objective Determine whether the Holland … Superintendent’s secretary as the Board’s claims auditor for 12 of 14 months. Key Recommendations Ensure that the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/holland-central-school-district-claims-audit-2021m-210Accounts Payable Advisory No. 71
… Subject : New Form 1099-NEC and Updated Form 1099-MISC Reference : Guide to Financial Operation, …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/71-processing-payments-subject-federal-reportingWhat Is a Claim? – Improving the Effectiveness of Your Claims Auditing Process
… payment of money due for goods that have been delivered or services that have been provided. A claim generally must be in writing and can be in any reasonable form prescribed by the local government or school district, so long as it is properly itemized and …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/what-claimAccess Controls Over Selected Critical Systems (Follow-Up)
… issuance of the follow-up report to provide information on any actions that are planned to address the unresolved issues …
https://www.osc.ny.gov/state-agencies/audits/2020/12/29/access-controls-over-selected-critical-systems-followCourt Facilities Aid and Assistance Program
To determine if the Office of Court Administration is ensuring court facility aid and assistance programs are being used for only eligible expenses
https://www.osc.ny.gov/state-agencies/audits/2019/12/18/court-facilities-aid-and-assistance-programState Contract and Payment Actions in October
… Inc. for reconstruction of the recreation area at Jones Beach State Park. State University of New York at Albany $3.9 …
https://www.osc.ny.gov/press/releases/2019/12/state-contract-and-payment-actions-octoberFormer Perry Ambulance Service Manager Pleads Guilty To Larceny
… Service Business Manager Darcy J. Conaway pled guilty to petit larceny for stealing more than $5,000 from ambulance funds, according to New York State Comptroller Thomas P. DiNapoli and Wyoming … District Attorney Donald G. O’Geen. Conaway was sentenced to a one year conditional discharge after paying the …
https://www.osc.ny.gov/press/releases/2020/01/former-perry-ambulance-service-manager-pleads-guilty-larcenyRipley Central School District – Financial Management (2021M-23)
… written multiyear financial plan and did not adhere to the fund balance policy. Key Recommendations Adopt budgets … the amount of appropriated fund balance that will be used to fund operations. Develop and adopt a comprehensive written multiyear financial plan and adhere to the fund balance policy. District officials generally …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-financial-management-2021m-23IV.4.A Department Operations – Personal Service – IV. Accounting Codes - Uses and Descriptions
… 50307 211/212 Retiree – Temp – Lump Sum Compensation to any Section 211/212 employee upon separation from State … Temp – Additional Compensation Additional compensation to any Section 211/212 employee that supplements base pay. This … reflects those hours worked in excess of 40 hours in any work week by a regular employee who is eligible for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4a-department-operations-personal-serviceMiddletown No. 1 Fire District – Annual Financial Reports (2020M-160)
… Treasurer did not file annual financial reports with OSC for fiscal years 2015-2019 in compliance with General …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/26/middletown-no-1-fire-district-annual-financial-reports-2020m-160DiNapoli: April Sales Tax Collections Decline Over 24 Percent After COVID-19 Shutdown
… Local sales tax collections dropped 24.4 percent in April compared to April 2019, leaving many of New York’s local governments grappling with shortfalls, … are vital for the counties and cities that are on the front lines of fighting the COVID-19 pandemic. They are the …
https://www.osc.ny.gov/press/releases/2020/05/dinapoli-april-sales-tax-collections-decline-over-24-percent-after-covid-19-shutdownAssessment Roll Verification (ARV) for School Districts
… year. Since municipalities within a school district may have different assessment roll dates, a school district may have different assessment roll years used to levy taxes in a …
https://www.osc.ny.gov/local-government/required-reporting/assessment-roll-verification-arv-school-districtsDue Diligence for Companies Holding Abandoned Funds
… transferring, or escheating, the property to New York State. This process, called due diligence, is not only required by the New York State Abandoned Property Law (APL), but is good customer … property and transferred to the Office of the New York State Comptroller unless they claim it before the date you …
https://www.osc.ny.gov/unclaimed-funds/reporters/due-diligence-companies-holding-abandoned-fundsCompliance With Executive Order 88 – Energy Efficiency in State Buildings
… Objectives To determine if the Department of Corrections and Community … Supervision (DOCCS) has developed targets and plans to effectively meet its contributions toward Executive Order …
https://www.osc.ny.gov/state-agencies/audits/2020/01/30/compliance-executive-order-88-energy-efficiency-state-buildingsState Agencies Bulletin No. 1847
… the 2016-2019 PEF/New York State Agreement, teachers who have elected to be paid over the school year will be paid … Pay/Inconvenience Pay for 21P Employees If the employee does not have a Location Pay record on the Additional Pay … An overpayment recovery must be submitted to recover any contract earnings. CAL to 21P Effective 09/01/2020 in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1847-restoration-contract-pay-and-additional-pay-21p-institution-teachersComptroller DiNapoli Releases School Audits
… Mileage information submitted by the transportation vendor for fuel reimbursements was not supported by appropriate documentation and the district was overbilled for fuel for the 2013-14 fiscal year. Also, district officials have …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-audits-0Collateral Loan/Pawn Brokers
… Fee: $5.00 Collateral Loan Broker’s Registration Statement Unclaimed Property Forms Industry Specific Handbook - Pawn Brokers … location. Supplemental Registration Fee: $2.50 Reporting Unclaimed Property and Sales Pawn brokers, or collateral loan …
https://www.osc.ny.gov/unclaimed-funds/reporters/collateral-loanpawn-brokersOther Bulletin No. 77
… Code of ANN on the payment effective date; and Did not have a withholding recommendation approved by DOB. Promotion … Performance Advance but were promoted to a higher grade in any bargaining unit prior to April 2024 may be eligible for a … processing for Administration Pay Period 5L. If the agency does not submit the transaction to withhold the full …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-77-april-2024-state-university-construction-fund-scfOther Bulletin No. 76
… this payment via direct deposit. For employees who do not have direct deposit, this payment will be processed in a … processing for Administration Pay Period 5L. If the agency does not submit the transaction to withhold the full value of … cannot be included in the compensation calculation of any overtime earned after the date of the appointment. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-76-april-2024-state-university-construction-fund-scfCompliance With State Arts Education Requirements
… education reduces the risk of students dropping out of school and helps them develop their creativity, motivation, … State Education Department (SED) Regulations, each high school student must earn at least one unit of Arts education (i.e., visual arts, music, dance, or theater) during their stay to receive a high school …
https://www.osc.ny.gov/state-agencies/audits/2014/02/28/compliance-state-arts-education-requirements