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City of Hudson – Internal Controls Over Cash Receipts (2013M-102)
… controls over cash receipts for the period January 1, 2011, to November 13, 2012. Background The City of Hudson … receipts for cash transactions without maintaining a log of these receipts. Certain Departments issued permits, … were generated from standard computer forms and printed on multi-use paper with numbers that were handwritten. …
https://www.osc.ny.gov/local-government/audits/city/2013/06/28/city-hudson-internal-controls-over-cash-receipts-2013m-102Swan Lake Fire District – Internal Controls Over Financial Operations (2013M-258)
… Purpose of Audit The purpose of our audit was to determine whether District … and reported and that District moneys are safeguarded for the period January 1, 2012 to June 27, 2013. Background The Swan Lake Fire District is a district corporation of the … The purpose of our audit was to determine whether District …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/29/swan-lake-fire-district-internal-controls-over-financial-operations-2013mNiagara County – County Bridge Maintenance (S9-13-2)
… 31, 2011. Background The County covers 522 square miles and has approximately 216,000 residents. The County is … of Public Works (DPW) is responsible for the maintenance and monitoring of approximately 88 County-owned bridges. The … Of the flags not responded to timely, one was a red flag that was responded to 91 days after received; 49 days …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/niagara-county-county-bridge-maintenance-s9-13-2Ausable Valley Central School District – Internal Controls Over Selected Financial Activities (2013M-299)
… over departmental cash receipts and information technology for the period July 1, 2011, through May 31, 2013. Background … and internal controls over departmental cash receipts. Open swim program cash receipts were not properly accounted … that they did not need to fulfill their day-to-day job responsibilities. Although the District’s technology …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/ausable-valley-central-school-district-internal-controls-over-selectedRochester City School District – Budget Review (B20-2-1)
… City School District’s (District) adopted budgets for the 2018-19 and 2019-20 fiscal years. Background The … deficit of approximately $31.6 million, even accounting for the numerous cost-savings and avoidance measures, … first effort is the recent review of the adopted budgets for the 2018-19 and 2019-20 fiscal years. Thereafter we will …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/23/rochester-city-school-district-budget-review-b20-2-1Contributing Toward Your Retirement – State University Police Plan
… Tier 1, 2 and 3 Members If you are a Tier 1 or 2 member, or a Tier 3 member covered by Article 11 benefits, you are not … State University Police Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383d …
https://www.osc.ny.gov/retirement/publications/1823/contributing-toward-your-retirementArea #9 – Wireless Network – Information Technology Governance
… wired networks, including viruses, malware, unauthorized access and data loss. However, they are considered inherently … additional security precautions to prevent unauthorized access and eavesdropping. Although wireless environments and … physical location and broadcasting power of wireless access points; Maintaining an inventory of and monitoring …
https://www.osc.ny.gov/local-government/publications/it-governance/area-9-wireless-networkXI.2.O Contracts with Not-for-Profit Organizations – XI. Procurement and Contract Management
… register with the Office of the Attorney General (OAG). In addition, the Estates, Powers and Trusts Law (EPTL) § … organization "shall not be qualified to make application for funds or grants or to receive such funds from any … organizations to the Office of the State Comptroller (OSC) for approval, State agencies must provide charities …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2o-contracts-not-profit-organizationsXV.12 Refund of Appropriation and Report of Moneys Received – XV. End of Year
… For current End of Fiscal Year (FYE) deadlines and notices, please visit the … charging appropriations that are scheduled to lapse at the end of March, entered online and not approved by OSC will no … For current End of Fiscal Year FYE deadlines and notices please visit the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv12-refund-appropriation-and-report-moneys-receivedUnited HealthCare – Compensation and Benefit Costs for the Empire Plan for the Period January 1, 2008 through December 31, 2010
… whether United’s charges were accurate and related to the administration of the Empire Plan. The audit covers the … costs charged to the State to be related to United’s administration of the Empire Plan’s medical/surgical program. … whether Uniteds charges were accurate and related to the administration of the Empire Plan …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/united-healthcare-compensation-and-benefit-costs-empire-plan-period-january-1-2008-throughSelected Aspects of Discretionary Spending
… directors. To accomplish its mission, the Authority incurs direct costs for specific program purposes, and it incurs … almost $8,000 for an employee appreciation/holiday dinner. Two payments totaling $5,100 for food provided at …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spending-0Accounts Payable Advisory No. 31
… 52022 Propane (non-vehicle use) Gas 52025 Gas Transmission Heating & Cooling Fuel Commodity 52030 H&C Commodity – Bio … Commodity – Wood 52041 H&C Commodity – Unclassified Fuel Heating & Cooling Fuels 52050 H&C - Transmission …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/31-accounting-utility-paymentsLincoln Fire District – Financial Activities (2012M-228)
… 31, 2012. Background The Lincoln Fire District is located in Madison County. The District’s general fund budget totaled …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/lincoln-fire-district-financial-activities-2012m-228Nassau County – Contract Approval Process (2012M-192)
… Although we found that County contracts are authorized in accordance with the County Charter and the Nassau County …
https://www.osc.ny.gov/local-government/audits/county/2013/03/14/nassau-county-contract-approval-process-2012m-192Emergency Service Communication Surcharges (2017-MS-4)
… to improve their county’s 911 systems and operations, for the period January 1, 2014 through October 5, 2016. … the surcharge. Various county departments are responsible for the collection of these surcharge revenues, while the … picture and video messages to 911. 1 Voice over Internet protocol …
https://www.osc.ny.gov/local-government/audits/county/2018/04/20/emergency-service-communication-surcharges-2017-ms-4Child Development Center of the Hamptons Charter School – Financial Management (2013M-98)
… School funds are used effectively and efficiently. The Agreement between the management corporation and the School … monthly banking transaction reports, as required by the Agreement. Instead, the financial reports provided to the … in the financial reports. Key Recommendations Follow the Agreement between the management corporation and the School …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/05/child-development-center-hamptons-charter-school-financial-managementDiNapoli Releases Bond Calendar for March and April
… New York State Housing Finance Agency, and the Triborough Bridge and Tunnel Authority. Calendar: Securities …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-releases-bond-calendar-march-and-aprilDiNapoli Releases Bond Calendar for June and July
… by the Office of the State Comptroller. The prospective calendar includes anticipated bond sales by the following … Jersey, and the Triborough Bridge and Tunnel Authority. Calendar Securities Coordinating Committee (SCC) Forward Issuance Bond Calendar …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-releases-bond-calendar-june-and-julyVested Retirement Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… benefit at the earliest possible date, file a retirement application within 90 days before you become eligible. If we receive your retirement application after you become eligible, your vested retirement will be effective on the date the application is received. Remember, it is up to you to file a …
https://www.osc.ny.gov/retirement/publications/1511/vested-retirement-benefitOrdinary Disability – State University Police Plan
… credit, you may be eligible for an ordinary disability retirement benefit. The Benefit If approved, this is a … percent of your FAS for each year of credited service, plus 1.66 percent of your FAS for each year of service you … attorney may file your application for ordinary disability retirement benefits. If you are eligible, applications for …
https://www.osc.ny.gov/retirement/publications/1823/ordinary-disability