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Opinion 94-9
… Law, §60(a) and Public Officers Law, §70-a made by chapter 725 of the Laws of 1975 permit a county to designate as one … things, it is entered as second-class mail matter. Chapter 725 of the Laws of 1975, however, added to both General … [Emphasis added] The legislative history of chapter 725 of the Laws of 1975 indicates that its immediate purpose …
https://www.osc.ny.gov/legal-opinions/opinion-94-9Payroll Improvement Project Bulletin No. PIP-007
… with information about changes to the Direct Deposit Record and the steps needed to enact these changes, including … version 9.2 with an expected Go Live date of March 15, 2021. In PayServ v 9.2, the Employee Record (Empl Rcd) can no … changes must be made in PayServ before noon on March 11, 2021 in order to be converted to v 9.2. Employees who do not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-007-direct-deposit-record-changes-requiring-modificationsBrownfield Cleanup Program
… is confirmed at a site, it is added to the State’s public Registry of Inactive Hazardous Waste Disposal Sites (Registry). DEC attempts to identify the responsible party or … under the Brownfield Program, sites are not added to the Registry and owners receive an added benefit of being able to …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/brownfield-cleanup-programOpinion 90-18
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … of materials, equipment and supplies through the New York State Office of General Services, and General Municipal Law, …
https://www.osc.ny.gov/legal-opinions/opinion-90-18Oversight 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-yorkOversight 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-contractsCost-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-resourcesState 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-checksVI.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-policieslawsArrochar 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-incLaGrange Fire District – Board Oversight (2014M-127)
… Purpose of Audit The purpose of our audit was to examine the … December 13, 2013. Background The LaGrange Fire District is a district corporation of the State, distinct and separate … Town of LaGrange and the County of Dutchess, in which it is located. The District, which is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/14/lagrange-fire-district-board-oversight-2014m-127McConnellsville Fire District – Financial Operations (2014M-19)
… Purpose of Audit The purpose of our audit was to review the oversight … 31, 2013. Background The McConnellsville Fire District is a district corporation of the State, distinct and separate … of Vienna and Annsville, in Oneida County. The District is governed by a five-member Board of Commissioners. Its …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/mcconnellsville-fire-district-financial-operations-2014m-19Islip Terrace Fire District – Claims Audit and Payroll (2015M-49)
… the District’s claims audit process and payroll procedures for the period January 1, 2013 through May 31, 2014. … and separate from the Town of Islip, Suffolk County, in which it is located. The District, which is governed by an … 5,600 residents within the Town. Budgeted appropriations for 2014 totaled approximately $2.47 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/29/islip-terrace-fire-district-claims-audit-and-payroll-2015m-49Clyde Fire Company – Controls Over Financial Activity (2015M-072)
… Purpose of Audit The purpose of our audit was to examine the internal controls over the Company’s financial operations for the period January 1, 2013 … Treasurer’s work during the audit period. The Treasurer does not perform formal bank reconciliations for the general …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/08/14/clyde-fire-company-controls-over-financial-activity-2015m-072McGraw Central School District – Fund Balances (2017M-248)
… for the 2017-18 fiscal year total approximately $12.1 million. Key Findings District officials appropriated, on … were not used as intended and could be overfunded by $1.8 million as of June 30, 2017. Key Recommendations Adopt … fund balance that will not be used. Develop a plan for the use of excess unrestricted fund balance in a …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mcgraw-central-school-district-fund-balances-2017m-248EDSS - Create Users and Assign Roles
… Authorizer, who can: create and assign other users, reset passwords, and lock or unlock the account. Basically, …
https://www.osc.ny.gov/state-agencies/contracts/edss-create-users-and-assign-rolesBohemia Fire District – Purchasing and Employee Overtime Costs (2017M-158)
… Purpose of Audit The purpose of our audit was to examine the … September 30, 2016. Background The Bohemia Fire District is a district corporation of the State, distinct and separate … emergency services to approximately 10,000 residents, is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/03/bohemia-fire-district-purchasing-and-employee-overtime-costs-2017m-158Pine City Volunteer Fire Department, Inc. – Financial Activities (2017M-140)
… of Audit The purpose of our audit was to determine whether Department officials ensured that financial activity was … January 1, 2016 through June 19, 2017. Background The Pine City Volunteer Fire Department, Inc. provides fire protection services for …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/10/13/pine-city-volunteer-fire-department-inc-financial-activitiesLancaster Central School District – Financial Condition (2016M-101)
… Purpose of Audit The purpose of our audit was to review the … The Lancaster Central School District (District) is located in the Towns of Lancaster, Cheektowaga and Elma in … operates seven schools with approximately 5,700 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lancaster-central-school-district-financial-condition-2016m-101