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Town of Albion – Supervisor’s Records and Reports (2024M-111)
… 2023 accounting records, as required by New York State Town Law (Town Law) Section 123. Recommendations The … corrective action. Appendix B includes our comment on an issue raised in the Town’s response. … Determine …
https://www.osc.ny.gov/local-government/audits/town/2024/11/08/town-albion-supervisors-records-and-reports-2024m-111Pavilion Central School District – Claims Audit (2024M-108)
… and corrected and that District officials paid more for goods and services than necessary. Of the 324 claims we … approved 173 claims totaling approximately $1.04 million for payment. We identified more than one concern with … information needed to support that the purchases were for a valid District purpose. Recommendations The audit …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/pavilion-central-school-district-claims-audit-2024m-108Sherman Central School District – Claims Audit (2024M-92)
… claims prior to payment. Key Findings The claims auditor does not meet the Board of Education’s (Board) minimum qualifications for the position, was not provided the District’s policies … properly audit all claims prior to payment. According to a District official, historically the Board appoints one of …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/sherman-central-school-district-claims-audit-2024m-92County of Putnam – Recreation and Golf Course Collections (2024M-50)
… remitted and reported collections accurately and in a timely manner and whether the collections were … remit documentation and report collections accurately and in a timely manner. As a result, officials do not have … recorded, deposited, remitted and reported accurately and in a timely manner, there is an increased risk that funds may …
https://www.osc.ny.gov/local-government/audits/county/2024/09/20/county-putnam-recreation-and-golf-course-collections-2024m-50Cuddebackville Fire District – Board Oversight (2024M-94)
… completed and took no action, until our audit, to follow up with the CPA. Ensure the required Annual Financial Reports …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/07/cuddebackville-fire-district-board-oversight-2024m-94State Comptroller DiNapoli Statement on New York City's Fiscal Year 2026 Executive Budget
… increase to revenue collections projected before the end of FY 2026, a substantial increase from January’s projection. … the city has not changed its assumptions for the receipt of federal funding to reflect the potential impact of recent federal actions, as many of these actions are …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-statement-new-york-citys-fiscal-year-2026-executive-budgetAmani Public Charter School – Purchasing and Claims Approval (2025M-11)
… 18 purchases totaling $543,474 out of a sample of 21 (86 percent) totaling $763,413 required by School policy to be … charges tested, totaling $9,126.Also 28 out of 35 charges (80 percent) totaling $7,627, were not supported by a receipt, a …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/amani-public-charter-school-purchasing-and-claims-approval-2025m-11Division of Housing and Community Renewal Bulletin No. DH-64
… between the State of New York and DC37, provides for payment of performance advances on April 1 to eligible RRSU … effective date and check date: Pay Cycle/Pay Period Type Payment Effective Date Check Date Administration 1 Lag … is below the Job Rate of the employee’s grade on the payment effective date based on the 04/01/10 Salary Schedule …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-64-april-2014-district-council-37-dc37-rent-regulationDivision of Housing and Community Renewal Bulletin No. DH-68
… Purpose To inform the Division of Housing and Community Renewal of OSC’s automatic … employee’s record will not be updated: Position and Job do not match FIS Missing FIS At or Below Current FIS Below … 14 The following procedures must be used by the agency when submitting transactions in Administration Pay Period …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-68-october-2014-district-council-37-dc-37-rent-regulationDivision of Housing and Community Renewal Bulletin No. DH-76
… Renewal who meet the eligibility criteria Background Chapter 182 of the Laws of 2014, which implemented the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-76-october-2015-district-council-37-dc-37-rent-regulationCity of Peekskill – Financial Condition (2014M-105)
… were effectively managing the City’s fund balance for the period January 1, 2011 through December 31, 2013. … City Common Council. Budgeted general fund expenditures for the 2013 fiscal year were approximately $35.3 million. …
https://www.osc.ny.gov/local-government/audits/city/2014/06/20/city-peekskill-financial-condition-2014m-105Accounts Payable Advisory No. 55
… – Invoice Received Date Guidance: Effective July 12, 2018, the Invoice Received Date is required for all payments to vendors classified as “procurement … suppliers.” Bulkload agencies are able to submit the Invoice Received Date to the SFS. However, if the Invoice …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/55-invoice-received-dateGeorge F. Johnson Memorial Library – Library Expenditures (2016M-214)
… The George F. Johnson Memorial Library is located in the Town of Union and the Village of Endicott in Broome County. The Library is governed by a nine-member …
https://www.osc.ny.gov/local-government/audits/library/2016/08/05/george-f-johnson-memorial-library-library-expenditures-2016m-214CUNY Bulletin No. CU-399
… and Agency Shop Fee increase. Affected Employees Employees in Bargaining Units TS and SL in titles of Maintenance Worker and Cement Mason Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-399-international-brotherhood-teamsters-local-237-dues-andTown of Roseboom - Long-Term Planning (2018M-115)
… Develop long-term financial and capital plans to ensure financial resources are available to replace capital assets in a timely manner. Adopt a … that establishes the levels of fund balance and reserves to be maintained. Town officials agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-roseboom-long-term-planning-2018m-115Accounts Payable Advisory No. 56
… –Separation of Duties Guidance: According to the Standards for Internal Control in New York State Government , separation of duties is a … and responsibilities among various employees and subunits. This separation helps to reduce the risk of error, waste, or …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/56-separation-dutiesWaterford-Halfmoon Union Free School District - Financial Management (2017M-243)
… [read complete report - pdf] Audit Objective Determine whether the Board … The Board overestimated appropriations by an average of nearly $2.8 million annually from 2014-15 through 2016-17, … estimates for expenditures. Develop a plan for the use of excess unrestricted fund balance in the general fund. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/15/waterford-halfmoon-union-free-school-district-financial-management-2017mCUNY Bulletin No. CU-530
… Council 37 (DC37) Local 384 in Bargaining Units TH, CC and CD Effective Date(s) Paychecks dated March 3, 2016 OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-530-district-council-37-local-384-dues-and-agency-shop-feeCUNY Bulletin No. CU-500
… increase the current amount of $25.45 to $25.75 for annual employees, and $13.70 to $13.95 for hourly employees. Agency Actions Notify affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-500-dc37-local-384-dues-and-agency-shop-fee-increaseCUNY Bulletin No. CU-482
… increase the current amount of $25.20 to $25.45 for annual employees and $13.50 to $13.70 for hourly employees. Agency Actions Notify affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-482-dc37-local-384-dues-and-agency-shop-fee-increase