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Town of Colchester – Financial Condition (2016M-376)
… of unassigned, committed and reserved fund balances and how and when committed and reserved funds will be used. Adopt …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-colchester-financial-condition-2016m-376Shelter Rock Public Library District – Bank Reconciliations (2015M-249)
… 1, 2014 through June 30, 2015. Background The Shelter Rock Public Library District is located in the Town of North … Shelter Rock Public Library District Bank Reconciliations 2015M249 …
https://www.osc.ny.gov/local-government/audits/library/2015/12/18/shelter-rock-public-library-district-bank-reconciliations-2015m-249Village of Canajoharie – Procurement (2015M-36)
… audit was to review the Village’s procurement practices for the period June 1, 2013 through October 31, 2014. Background The Village of Canajoharie is located in the Town of Canajoharie in Montgomery County, and has a … five-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year total approximately $3.4 million. …
https://www.osc.ny.gov/local-government/audits/village/2015/06/15/village-canajoharie-procurement-2015m-36Protection of Child Performers
… Child Performers Unit (Unit) is responsible for monitoring compliance with all parts of the Law and NYCRR. The Law and … performers program, detect violations, and prevent non-compliance with legal requirements. We found instances where: … not have the necessary controls to monitor and enforce compliance with regulations designed to protect child …
https://www.osc.ny.gov/state-agencies/audits/2017/07/27/protection-child-performersOperational Advisory No. 29
… of Taxation and Finance (DTF) Treasury and OSC to process stop payment requests for checks. Effective July 1, 2025 , … changes will go into effect: Agencies will now enter stop payment requests directly into the SFS for all refund … (ASA) to assign the new role of NYF_AGY_AP_PYM_STOP_REQ to agency staff that will enter stop payment …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/29-gfo-updates-reissuing-or-cancelling-refund-vendor-employee-expense-or-sspState Agencies Bulletin No. 2011
… Questions regarding taxes may be directed to the Tax and Compliance mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2011-april-2022-increase-location-pay-downstate-adjustment-and-location-payState Comptroller DiNapoli Releases School District Audits
… card charges reviewed were adequately supported and for valid purposes, only one was properly approved. The … not maximize Medicaid reimbursements by submitting claims for all eligible Medicaid services provided. Claims were not … fund balance and invalid encumbrances are added back to surplus fund balance, it increased to approximately …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-0Slingerlands Fire District – Professional Services (2014M-250)
… review whether the District obtained professional services in accordance with its purchasing policy for the period … District is a district corporation of the State, distinct and separate from the Towns of Bethlehem and New Scotland in Albany County. The District is governed …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/07/slingerlands-fire-district-professional-services-2014m-250Yates County – County Clerk Cash Receipts (2015M-223)
… our audit was to examine the Clerk’s cash receipt process for the period January 1, 2014 through August 19, 2015. … a 14-member Board of Legislators. Budgeted appropriations for 2015 total approximately $42.8 million. Key Findings The … adequately segregated. Employees record some cash receipts in the accounting system under a generic user name. Key …
https://www.osc.ny.gov/local-government/audits/county/2015/12/04/yates-county-county-clerk-cash-receipts-2015m-223Moriah Central School District – Internal Controls Over Leave Accruals (2014M-84)
… 31, 2014. Background The Moriah Central School District is located in the Towns of Crown Point, Moriah and Westport in Essex County. The District is governed by an elected nine-member Board of Education and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/moriah-central-school-district-internal-controls-over-leave-accrualsEvans-Brant Central School District – Travel Expenditures and Reimbursements (2014M-194)
… rates for lodging. Key Recommendations Monitor and enforce compliance with travel and conference policies. Consider …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/03/evans-brant-central-school-district-travel-expenditures-andState Agencies Bulletin No. 1885
… Purpose The purpose of this bulletin is to notify agencies that the pensionable … Affected Employees Employees who are Tier 6 members of ERS Plan Type 7Y are affected. Background In accordance with Chapter 368 of the Laws of 2018, the OT cap increases each calendar year. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1885-tier-6-pensionable-overtime-earnings-limit-calendar-year-2021-employees2021 Financial Condition Report – 2021 Financial Condition Report
… Yorkers in responding to the multitude of challenges. The impact of the economic shutdown on the State’s financial plan was sudden and dramatic; …
https://www.osc.ny.gov/reports/finance/2021-fcrCircleville Fire District – Board Oversight (2013M-343)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of selected financial activities for the period January 1, …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/circleville-fire-district-board-oversight-2013m-343Village of New York Mills – Justice Court (S9-14-4)
… determine if Court officials properly collected, reported and remitted moneys on behalf of the Court for the period … The Village covers approximately one square mile and has approximately 3,300 residents. The Board of Trustees … collected 810 payments totaling approximately $67,700 in fines, surcharges and fees from January 1, 2012 through …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-new-york-mills-justice-court-s9-14-4School Districts’ Energy Performance Contracts (2013-MR-1)
… purpose of our audit was to review the projected cost and energy savings achieved by energy performance contracts (EPC) entered into by eight … August 21, 2013. Background An EPC is an agreement with an energy services company in which energy systems are … School Districts Energy Performance Contracts 2013MR1 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/school-districts-energy-performance-contracts-2013-mr-1Oysterponds Union Free School District – Financial Management, Check Signing and Information Technology
… estimates of revenues and expenditures. Discontinue the practice of adopting budgets that result in the appropriation … Real Property Tax Law statutory limits. Discontinue the practice of authorizing and allowing the Board President to …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/oysterponds-union-free-school-district-financial-management-check-signingInternal Control System Components
… Purpose To determine whether the Office of Temporary and Disability Assistance’s (Office) management of its … the New York State Governmental Accountability, Audit and Internal Control Act requiring each State agency to … its operations. The Division of the Budget’s Budget Policy and Reporting Manual Bulletin B-350 requires the head of each …
https://www.osc.ny.gov/state-agencies/audits/2015/08/04/internal-control-system-componentsShelter Island Union Free School District –Financial Condition (2014M-132)
… of the District’s unexpended surplus fund balance is in compliance with Real Property Tax Law statutory limits. Amend … should transfer moneys in this reserve to other reserves, compliance with statutory directives. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/shelter-island-union-free-school-district-financial-condition-2014m-132Amsterdam Housing Authority – Claims Processing and Related Not-for-Profit Corporations (2013M-126)
… with relevant provisions of State Public Housing Law, and the rules and regulations prescribed by the Federal Department of Housing and Urban Development. The Authority’s 2012 fiscal year … Amsterdam Housing Authority Claims Processing and Related NotforProfit Corporations 2013M126 …
https://www.osc.ny.gov/local-government/audits/city/2013/08/23/amsterdam-housing-authority-claims-processing-and-related-not-profit-corporations