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Beaver Dams Volunteer Fire Company, Inc. - Financial Activities (2018M-17)
… [read complete report - pdf] Audit Objective Determine if Company officials ensured that financial activities were properly recorded and reported, and that Company moneys were safeguarded. Key Findings The Board has … and reports or perform monthly bank reconciliations. Company officials did not maintain adequate fundraising …
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)
… complete report - pdf] Audit Objective Determine whether Recycling Center (Center) cash collections were adequately …
https://www.osc.ny.gov/local-government/audits/town/2020/03/20/town-patterson-recycling-center-cash-receipts-2019m-237State 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
… Association will send OSC a file to start and/or cancel the deduction. Agency Actions No agency action is …
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-96-3New York State Comptroller Thomas P. DiNapoli Statement on Executive Budget Proposal
… multiple threats to the state’s financial picture. There is no doubt that New York state faces many challenges ahead. … income tax collections were strong in December, the future is clouded with uncertainty. The federal tax bill’s impact on New York’s budget is yet to be fully determined, but we know it will force …
https://www.osc.ny.gov/press/releases/2018/01/new-york-state-comptroller-thomas-p-dinapoli-statement-executive-budget-proposalDiNapoli Announces $114 Million of G.O. Bonds Awarded
… Quality (1986), Clean Water/Clean Air (1996), Rebuild and Renew New York Transportation (2005) and Smart Schools …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-announces-114-million-go-bonds-awardedXV.6.B Negative Payroll Balances – XV. End of Year
… negative balances and be especially diligent in the effort to ‘clean up’ negative balances that will lapse during the … month or period involved. Budgets are not permitted to lapse with a negative balance and should be handled with the highest priority. In addition to the lapsing negative balances, agencies should also be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv6b-negative-payroll-balancesXII.8 Overview – XII. Expenditures
… SECTION OVERVIEW AND POLICIES Business Units create vouchers in the Accounts Payable module … System (SFS) to (a) pay vendors that provided goods or services to New York State, or (b) refund New York State … A voucher that is paid follows these processing stages: A Business Unit creates and approves a voucher. The voucher is …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii-overviewVendor File Advisory No. 1
… the Vendor File. If a DBA is entered, the vendor may not pass the IRS TIN match and therefore, may not be registered …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/1-regarding-doing-business-dbaTown of Wolcott – Information Technology (2020M-126)
… department software or implement compensating controls for software deficiencies. Town officials generally agreed …
https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-information-technology-2020m-126Red Creek Central School District – Financial Management (2020M-75)
… Findings Actions taken by the Board and District officials to manage financial condition were not transparent and more taxes were levied than necessary to sustain operations. Approximately $1.5 million (72 … appropriating the amount of fund balance that will be used to fund operations. Develop multiyear financial and capital …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/18/red-creek-central-school-district-financial-management-2020m-75Health Sciences Charter School - Student Enrollment and Billing (2019M-99)
… Determine whether student enrollment and billings to school districts of residence are accurate and supported. … School did not: Correctly calculate State aid attributable to students receiving special education services. As a … (SED) guidelines. Use the correct number of school days to calculate tuition for 85 students who attended the School …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/07/26/health-sciences-charter-school-student-enrollment-and-billing-2019m-99Urban Choice Charter School – Information Technology (2013M-53)
Urban Choice Charter School Information Technology 2013M53
https://www.osc.ny.gov/local-government/audits/charter-school/2013/05/17/urban-choice-charter-school-information-technology-2013m-53Village of Endicott – Disbursements (2021M-124)
… report - pdf ] Audit Objective Determine whether Village of Endicott (Village) officials ensured that non-payroll … or in a timely manner. Claims were not properly audited. Of the $23.1 million in non-payroll disbursements made during … Determine whether Village of Endicott Village officials ensured that nonpayroll …
https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-endicott-disbursements-2021m-124Sullivan County Board of Cooperative Educational Services – Separation Payments (2021M-171)
… Board of Education (Board) approval to waive certain employment terms. As a result, seven of the 21 separation …
https://www.osc.ny.gov/local-government/audits/boces/2022/01/28/sullivan-county-board-cooperative-educational-services-separation-payments-2021mTown of Gaines – Town Clerk/Tax Collector (2021M-172)
… (Town) Clerk/Tax Collector (Clerk) adequately performed her financial duties. Key Findings The Clerk did not adequately perform her financial duties. The Clerk did not: Deposit collections … Gaines Town Clerk Tax Collector Clerk adequately performed her financial duties …
https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-gaines-town-clerktax-collector-2021m-172