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City of Saratoga Springs – Financial Condition (2012M-201)
… is governed by its Charter and other general laws of the State of New York. The City Council, consisting of five … surplus has significantly increased from $165,723 on December 31, 2006 to $6.2 million on December 31, 2011. As of October 31, 2012, the fiscal year …
https://www.osc.ny.gov/local-government/audits/city/2013/02/15/city-saratoga-springs-financial-condition-2012m-201Town of Gardiner – Selected Financial Activities (2013M-67)
… The former Supervisor paid $173,000 to the Library as settlement for the balance of the 2011 real property taxes, …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-gardiner-selected-financial-activities-2013m-67Town of Ellenburg – Justice Court and Town Clerk Financial Operations and Wind Power Revenues (2013M-190)
… review the Town’s financial operations and the use of the wind power revenues for the period January 1, 2012, to … highway fund. The Town has received about $2.9 million in wind power-related revenues during the period January 1, …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-ellenburg-justice-court-and-town-clerk-financial-operations-and-wind-powerState Agencies Bulletin No. 1912
… and/or chartfield strings in PayServ may require updates for lapsing. Affected Employees All agencies with … be lapsing on 06/30/2021 and will no longer be available for payroll charges. Effective Dates This will be effective … SFS will need to be completed before 06/17/2021 in order for them to be used in PayServ for the Institution check …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1912-updating-payserv-chartfield-strings-june-lapsing-eventsDisposal of Electronic Devices
… OGS' Surplus Unit. Key Findings Seven of the 36 computer hard drives readied for surplus still contained data, even … indicating all information had been removed. Two of these hard drives contained personal, private and/or sensitive … home addresses and financial information. One of these two hard drives also contained potentially inappropriate …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/disposal-electronic-devicesVillage of Monticello – Board Oversight (2013M-226)
… in management and oversight of Village operations and model an appropriate leadership model. Audit and approve all claims prior to payment, and …
https://www.osc.ny.gov/local-government/audits/village/2014/02/14/village-monticello-board-oversight-2013m-226Opinion 2001-12
… This opinion represents the views of the Office of the State Comptroller at the time … incurred under these provisions. It is clear that this amendment was intended to authorize municipalities and school … We are mindful that there is some indication in the legislative history of the 1984 amendment suggesting that the …
https://www.osc.ny.gov/legal-opinions/opinion-2001-12Opinion 2006-1
… other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the … Town Law §120, certification of the payroll or other claim for compensation of town officers and employees is a … ( id .). We note that section 10 of the Municipal Home Rule Law authorizes towns to adopt local laws, not …
https://www.osc.ny.gov/legal-opinions/opinion-2006-1XI.12.B Contract Assignments – XI. Procurement and Contract Management
… This section outlines the procedures to be followed by a State agency to execute the transfer of the rights, … of all transfers under a contract and that their consent is required for certain transfers. State Finance Law, Article … was subject to OSC approval, the contract assignment agreement requires approval by the Attorney General and OSC. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12b-contract-assignmentsOversight of Afterschool and Summer Youth Employment Contracts
… To determine whether the New York City Department of Youth & Community Development (Department) effectively … Program (COMPASS) provides school-age youth with academic support, arts, cultural experiences, and sports/recreation …
https://www.osc.ny.gov/state-agencies/audits/2019/06/28/oversight-afterschool-and-summer-youth-employment-contractsOversight of Contract Expenditures of Phoenix House New York
… is effectively monitoring its contracts with Phoenix House New York (PHNY) to ensure reimbursed claims are … PHNY was one of six affiliates operated by the Phoenix House Foundation (Foundation), a nationally recognized and …
https://www.osc.ny.gov/state-agencies/audits/2019/01/09/oversight-contract-expenditures-phoenix-house-new-yorkCost-Saving Ideas: School District Auditing - Roles, Responsibilities and Resources
… As a member of a board of education (board), you’re responsible for … Request for Proposals (RFP) for External Auditor," - State Education Department For more information New York … Department Office of Professions’ New York State School Boards Association New York State Council of School …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-roles-responsibilities-and-resourcesArrochar Meats, Inc.
… to Superstorm Sandy. Background During emergencies, the National Guard provides relief services under the day-to-day direction … York, that regularly provides food to the New York Army National Guard (National Guard). We reviewed seven vouchers …
https://www.osc.ny.gov/state-agencies/audits/2015/07/29/arrochar-meats-incVI.2.B Policies/Laws – VI. Budgets
… and reserve. Any amount budgeted as available can be used for expenditures or the encumbering of purchase requisitions … orders. Any amount in the reserve is not available for any type of financial transaction. Only DOB can authorize … or InterUnit Budget Transfer journals are permissible for these ledgers. For more information on the use of Budget …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi2b-policieslawsState Agencies Bulletin No. 1818
… in paycheck distribution and release of direct deposit funds if the Legislature has not passed, and the Governor has … for the paycheck dated the same week. This allows the funds to be received by employee banks to deposit them timely … on March 24, 2020, OSC is not permitted to distribute funds dated in the new fiscal year until the Legislature …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1818-possible-delay-direct-deposit-funds-and-paycheck-distribution-april-1State Agencies Bulletin No. 1835
… enroll in full direct deposit. Effective Date(s) The new locked queries are available immediately. OSC Actions OSC has created two new locked queries to help agencies identify employees that … account. Agency Actions Agencies can run the following locked queries to identify employees that receive a paper …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1835-new-queries-identify-employees-receiving-paper-checksFranklin County – Procurement (2016M-366)
… our audit was to review the County’s procurement practices for the period January 1, 2015 through July 31, 2016. … a seven-member County Legislature. Budgeted appropriations for 2016 totaled approximately $101.2 million. Key Findings … Documentation was not maintained to support the reasoning for the Legislature’s selection of a service provider. Key …
https://www.osc.ny.gov/local-government/audits/county/2017/01/06/franklin-county-procurement-2016m-366Burnt Hills-Ballston Lake Central School District – Leave Accruals and Separation Payments (2015M-357)
… was to evaluate the accuracy of the District’s accounting for leave time and separation payments for the period July 1, 2014 through September 30, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $62.8 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/burnt-hills-ballston-lake-central-school-district-leave-accruals-andGeorge Junior Republic Union Free School District – Tuition Billing (2015M-325)
George Junior Republic Union Free School District Tuition Billing 2015M325
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/george-junior-republic-union-free-school-district-tuition-billing-2015mArdsley Union Free School District – Reserve Funds (2015M-348)
… identifying the leave balances for employees entitled to a payout at retirement included employees who were not eligible for a payout based on the collective bargaining agreement. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/ardsley-union-free-school-district-reserve-funds-2015m-348