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Village of Victory – Audit Follow Up (2010M-35-F)
… released in August 2010. Background The Village of Victory is located in Saratoga County with a population of approximately 500. The Village is governed by the Board of Trustees which consists of two …
https://www.osc.ny.gov/local-government/audits/village/2013/04/05/village-victory-audit-follow-2010m-35-fDutchess County Water and Wastewater Authority – Cash Receipts (2016M-360)
… The Dutchess County Water and Wastewater Authority is a public benefit corporation that was established in 1991 … at the request of Dutchess County. The Authority is governed by an appointed five-member Board of Directors: …
https://www.osc.ny.gov/local-government/audits/county/2016/11/25/dutchess-county-water-and-wastewater-authority-cash-receipts-2016m-360Town of Hillsdale – Justice Court Operations (2014M-312)
… Purpose of Audit The purpose of our audit was to examine internal controls over the Court’s financial … and review the accuracy of the Court’s accounting records to ensure that cash balances can be compared to the reconciled bank balances each month. …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/13/town-hillsdale-justice-court-operations-2014m-312Unified Court System Bulletin No. UCS-45
… the use of deduction code 380 AFLAC Voluntary Supplemental Insurance Program. Previously Bargaining Unit SY (refer to … 9, 2001 Agency Actions No agency action is required. The insurance company will submit transactions directly to OSC. … Questions Employees may contact the administrator of this insurance program, AFLAC, toll free at (800) 366-3436. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-45-voluntary-insurance-program-certain-employees-unified-courtNorth Amityville Fire Company – Audit Follow-Up (2022M-163-F)
… 6 in the Town of Babylon in Suffolk County. The Company is governed by its adopted bylaws. The elected five-member Board is responsible for managing the Company’s financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/06/20/north-amityville-fire-company-audit-follow-2022m-163-fBuffalo United Charter School - Financial Management (2018M-197)
… received to National Heritage Academies, Inc. (NHA), which is responsible for the general management and control of the … and conditions of any management agreement to ensure it is reasonable and in the School’s best interest. School …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/03/22/buffalo-united-charter-school-financial-management-2018m-197Geneseo Central School District - Online Banking (2019M-172)
Determine whether District officials ensured online banking transactions were appropriate and secure
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/geneseo-central-school-district-online-banking-2019m-172McLean Fire District - Financial Operations (2017M-296)
… prompt corrective action. The Treasurer did not adequately secure unused check stock. Key Recommendations The Board … established as a result of our audit. The Treasurer should secure District check stock. District officials agreed with …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/05/mclean-fire-district-financial-operations-2017m-296Town of Milo - Real Property Tax Exemption Administration (2018M-210)
… other exemptions. The Assessor: Granted exemptions without applications, renewal forms or other supporting …
https://www.osc.ny.gov/local-government/audits/town/2019/01/18/town-milo-real-property-tax-exemption-administration-2018m-210Town of Bath - Real Property Tax Exemptions Administration (2018M-209)
… whether the Assessor properly administered select real property tax exemptions. Key Findings We reviewed … Determine whether the Assessor properly administered select real property tax exemptions …
https://www.osc.ny.gov/local-government/audits/town/2019/01/25/town-bath-real-property-tax-exemptions-administration-2018m-209Hudson Falls Central School District - Retiree Insurance Contributions (2018M-18)
… recorded and deposited. We reviewed contributions for 40 retirees, totaling $33,139, and noted minor …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/hudson-falls-central-school-district-retiree-insurance-contributionsBeaver Dams Volunteer Fire Company, Inc. - Financial Activities (2018M-17)
… The Board should develop and adopt policies and procedures for fundraising activities. Company officials generally …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/06/15/beaver-dams-volunteer-fire-company-inc-financial-activitiesTown of Patterson - Recycling Center Cash Receipts (2019M-237)
… in discrepancies with 44 of 76 remittances (58 percent) to the Town Clerk. Center cash collection records were … and incomplete. We found that Town officials were unable to locate 41 special permits issued and three pressnumbered … Recommendations Ensure that cash collections are remitted to the Clerk timely and intact. Ensure that cash collections …
https://www.osc.ny.gov/local-government/audits/town/2020/03/20/town-patterson-recycling-center-cash-receipts-2019m-237State Comptroller DiNapoli Releases School District Audit
… students should have been classified as a nonresident student and should have been billed tuition. In addition, some student records contained insufficient documentation to …
https://www.osc.ny.gov/press/releases/2020/12/state-comptroller-dinapoli-releases-school-district-auditState Agencies Bulletin No. 1202
… Purpose To explain changes made in PayServ prior to the SSN Decoupling conversion Affected Employees Users of … To explain changes made in PayServ prior to the SSN Decoupling conversion …
https://www.osc.ny.gov/state-agencies/state-agencies/1202-changes-w-2-reprint-page-payservState Agencies Bulletin No. 303
… of a new deduction code 322. Affected Employees Employees in bargaining unit 01 represented by the New York State … action is necessary, unless the employee has a change in bargaining unit or is permanently removed from the payroll. In these cases, the agency must end date the deduction. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/303-nyscopba-cancer-insurance-aflac-deduction-code-322State Agencies Bulletin No. 273
… cancel all deductions. Agency Actions No agency action is necessary, unless the employee has a change in bargaining unit or is permanently removed from the payroll. In these cases the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/273-nyscopba-legal-plan-deduction-code-372Opinion 88-57
… where the classification has a rational basis and is not arbitrary, where there is uniformity within the class, and where the classification … St Comp No. 70-649, p 125). Typically, each classification is unique, involving legislative determinations which must be …
https://www.osc.ny.gov/legal-opinions/opinion-88-57Opinion 96-3
… (competitive bidding not an exception); (recoupment of contract cost through fees not an exception) -- Interest in Contract (village trustee providing environmental review … A village trustee would have a prohibited interest in a contract for environmental review and planning services …
https://www.osc.ny.gov/legal-opinions/opinion-96-3