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Whitesboro Central School District – Claims Auditing (2016M-115)
… July 1, 2014 through December 31, 2015. Background The Whitesboro Central School District is located in the Towns of … Whitesboro Central School District Claims Auditing 2016M115 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/whitesboro-central-school-district-claims-auditing-2016m-115Lake Pleasant Central School District – Payroll (2016M-8)
… July 1, 2014 through September 30, 2015. Background The Lake Pleasant Central School District is located in the Town of Lake Pleasant and the Village of Speculator in Hamilton … Lake Pleasant Central School District Payroll 2016M8 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/lake-pleasant-central-school-district-payroll-2016m-8Elizabethtown-Lewis Central School District – Claims Processing (2015M-297)
… Purpose of Audit The purpose of our audit was to review the District’s claim processing … Central School District is located in the Towns of Chesterfield, Lewis and Westport in Essex County. The … 240 students, is governed by an elected five-member Board of Education. Budgeted general fund appropriations for the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/elizabethtown-lewis-central-school-district-claims-processing-2015m-297City of Norwich - Capital Planning (2019M-88)
… complete report - pdf] Audit Objective Determine whether City officials are properly planning for capital needs. Key … and complete inventories of vehicles and equipment. The City has approximately $1.8 million in capital needs that … capital assets and maintenance and replacement schedules. City officials disagreed with certain aspects of our findings …
https://www.osc.ny.gov/local-government/audits/city/2019/08/16/city-norwich-capital-planning-2019m-88Centereach Fire District – Procurement (2016M-342)
… District is a district corporation of the State, distinct and separate from the Town of Brookhaven in Suffolk County. The District provides fire protection and emergency rescue services to approximately 31,500 residents and is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/11/18/centereach-fire-district-procurement-2016m-342Opinion 98-21
… corporation may participate in a cooperation agreement only for the performance of those functions which it is … to provide (see Public Health Law, §3008[7]). There are only limited circumstances, however, in which the board of … enter into a contract for the provision of those services only with a city, town, village or fire district which has in …
https://www.osc.ny.gov/legal-opinions/opinion-98-21State Agencies Bulletin No. 1383
… for processing the 2015 Special Assignment to Duty Pay. Affected Employees Employees of the Department of … Rights-of-Way are eligible for Special Assignment to Duty Pay. Effective Date(s) Administration Pay Period 26L, paychecks dated 04/08/15 Eligibility Criteria …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1383-2015-special-assignment-duty-pay-calendar-year-2014State Agencies Bulletin No. 1306
… Purpose To provide agency instructions for processing the 2014 Special Assignment to Duty Pay. Affected Employees Employees of the Department … To provide agency instructions for processing the 2014 Special Assignment to Duty Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1306-2014-special-assignment-duty-pay-calendar-year-2013Le Roy Fire Department Inc. – Oversight of Fire Department Finances (2014M-025)
… for the three years were $2,400. Key Findings The Business Officers did not establish adequate internal … funds with little or no oversight by any of the other Business Officers. We found that the Treasurer made $18,100 … these two organizations. The Business Officers did not compare transactions on the bank statements with amounts …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/le-roy-fire-department-inc-oversight-fire-department-finances-2014m-025Selected Aspects of Discretionary Spending
… adequately supported, and properly approved. Our audit period was April 1, 2010 to March 31, 2012. Background … “discretionary costs” that support overall objectives. The audit identified a total of $2.65 million of Authority … of discretionary spending are appropriate and the dollar thresholds for each. In addition, the policies should state …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spendingThe Child Study Center of New York – Compliance With the Reimbursable Cost Manual
… the Programs. The ineligible costs included: $121,255 in employee fringe benefit costs that were incorrectly allocated …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/child-study-center-new-york-compliance-reimbursable-cost-manualBornhava – Compliance With the Reimbursable Cost Manual
… (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) … by SED to provide preschool special education services and is reimbursed for these services through rates set by … full-time equivalent ratios for certain employees, and $5,182 in other than personal service costs that …
https://www.osc.ny.gov/state-agencies/audits/2016/10/26/bornhava-compliance-reimbursable-cost-manualCrossroads Center for Children – Compliance With the Reimbursable Cost Manual
… determine whether the costs reported by Crossroads Center for Children, (Crossroads) on its Consolidated Fiscal Report … 30, 2014. Background Crossroads is an SED-approved, not-for-profit organization located in Schenectady, New York. … the ages of three and five years. Crossroads is reimbursed for preschool special education services through rates set by …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/crossroads-center-children-compliance-reimbursable-cost-manualState Agencies Bulletin No. 1233
… 2011-2016 Agreements between the State of New York and the Civil Service Employees Association (CSEA) and the 2011-2015 … page or the Time Entry Interface (NPAY502) using Earnings Code SAD . Earnings Begin Date: 03/14/13 Earnings End Date: 03/27/13 Earn Code: SAD Units: 1 Payroll Register and Employee’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1233-2013-special-assignment-duty-pay-calendar-year-2012Opinion 97-8
… LOCAL LAWS -- Claims (certification requirement) SECOND CLASS CITIES LAW, §64; MUNICIPAL HOME RULE LAW, … St Comp, 1956, p 442). In this regard, we note that Second Class Cities Law, §64 prescribes the audit of claims … chapter 550 of the Laws of 1983 for the express purpose of making vendor certification or verification "optional with …
https://www.osc.ny.gov/legal-opinions/opinion-97-8City of Ogdensburg – Budget Review (B3-16-20)
… and expenditure projections in the City’s proposed budget for the 2017 fiscal year are reasonable. Background The preliminary budget developed by the City Manager for 2017 included two options for consideration by the City Council: one that proposed …
https://www.osc.ny.gov/local-government/audits/city/2016/12/07/city-ogdensburg-budget-review-b3-16-20Accounts Payable Advisory No. 30
… Judgments, and Settlement Agreements Policy: The purpose of this advisory is to inform Business Units of: the account codes for claims, awards, judgments and … posted in the SFS since April 1, 2013 involving a Claim, Award, Judgment or Settlement (excluding those payments made …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/30-claims-awards-judgments-and-settlement-agreementsState Agencies Bulletin No. 1065
… Routes within New York State or any NYS highway routes or parkway systems at least 1/3 of the time actually worked in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1065-2011-special-assignment-duty-pay-sad-earned-calendar-year-2010-certainDiNapoli: Former State Employee Arrested for Falsely Claiming She Never Received $4K Loan Check from New York State and Local Retirement System
… System (NYSLRS) that she never received a $4,055 loan check to get a replacement check in the same amount. … Retirement System by lying that she had never received a loan check,” said State Comptroller DiNapoli. “Thanks to my … October 14, 2021, she submitted a request to NYSLRS for a loan against her pension in the amount of $4,055. After she …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-former-state-employee-arrested-falsely-claiming-she-never-received-4k-loan-check-new-yorkXII.9.F Correcting Payments Processed Against the Incorrect Purchase Order – XII. Expenditures
… SECTION OVERVIEW AND POLICIES The purpose of this section is to provide … a purchase order to encumber funds against the contract, and then liquidate against the purchase order through the … of Appropriations Against Contract Expenditures . Process and Document Preparation: In the event that a Business Unit …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9f-correcting-payments-processed-against-incorrect-purchase-order