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Town of Bolton - Urban Development Action Grant Repayment Funds (2017M-216)
… the Urban Development Action Grant (UDAG) repayment money for eligible purposes and if the corresponding financial … Board’s use of UDAG repayment money totaling $4.5 million for long-term loans to fund capital projects was not … than as a receivables and due to other funds, resulting in an understatement of nearly $3.6 million in the CD fund as …
https://www.osc.ny.gov/local-government/audits/town/2018/05/18/town-bolton-urban-development-action-grant-repayment-funds-2017m-216Kings Park Central School District – Fuel Inventory (2015M-282)
… evaluate the District’s controls over its fuel inventory for the period July 1, 2014 through July 31, 2015. Background … The Kings Park Central School District is located in the Town of Smithtown in Suffolk County. The District, … five-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $83.6 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/kings-park-central-school-district-fuel-inventory-2015m-282Town of Stephentown – Records and Reports (2012M-209)
… and accuracy of the Town’s records and reports for the period January 1, 2008, to December 31, 2011. Background The Town of Stephentown is located in Rensselaer County, and has a population of approximately … members and the Town Supervisor, and is responsible for managing Town operations and overseeing the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-stephentown-records-and-reports-2012m-209Town of Long Lake – Capital Projects and Reserve Funds (2012M-235)
… members. The Town’s adopted budget for 2012 is $4,012,006. Key Findings Town officials have not closed out a capital … amount when funding two reserves by a total of $101,445. Key Recommendations Properly close-out the completed capital …
https://www.osc.ny.gov/local-government/audits/town/2013/02/08/town-long-lake-capital-projects-and-reserve-funds-2012m-235Clarence Fire District – Purchasing (2016M-297)
… audit was to examine the District’s purchasing practices for the period January 1, 2015 through June 21, 2016. … State, distinct and separate from the Town of Clarence, in Erie County. The District is governed by an elected … Board of Fire Commissioners. Budgeted appropriations for 2016 total $944,965. Key Findings The purchasing policy …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/11/04/clarence-fire-district-purchasing-2016m-297State Agencies Bulletin No. 1165
… 5 day DRL. Questions Any questions should be sent to the payroll deduction mailbox at [email protected] …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1165-2011-2012-days-worked-adjustment-bargaining-unit-21State Comptroller DiNapoli Releases School Audits
… other reserve funds. Solvay Union Free School District – Payroll (Onondaga County) District officials have effectively … comprehensive practices for processing and verifying payroll payments. However, auditors found instances where …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-school-audits-0Saugerties Central School District – Extra-Classroom Activities (2017M-77)
… officials’ management of extra-classroom activities for the period July 1, 2015 through December 31, 2016. … The Saugerties Central School District is located in the Towns of Saugerties, Ulster and Woodstock in Ulster … Board of Education. The District’s budget appropriations for the 2016-17 fiscal year were approximately $61 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/14/saugerties-central-school-district-extra-classroom-activities-2017m-77Town of Barrington – Financial Management (2017M-103)
… Board hired an accounting firm to perform bookkeeping and payroll duties without a written contract or proper oversight …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-barrington-financial-management-2017m-103State Agencies Bulletin No. 2135
… Increase to Hazard Duty Pay. Affected Employees Employees in Administrative Services Unit (BU02), Operational Services … the Civil Service Employees Association (CSEA), provides for an increase in Hazard Duty Pay for employees who are currently receiving Hazard Duty CSEA …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2135-april-2023-increase-hazard-duty-pay-employees-represented-civil-serviceWyandanch Public Library – Oversight of Library Resources (2013M-399)
… with timekeeping requirements or implement procedures for payroll processing, and the Board President routinely changed … a comprehensive policy and written procedures governing payroll, pursue recovery of incorrect payments and restrict access to the payroll system to only those employees authorized to process …
https://www.osc.ny.gov/local-government/audits/library/2014/11/20/wyandanch-public-library-oversight-library-resources-2013m-399Village of Pomona – Financial Condition (2015M-272)
… July 10, 2015. Background The Village of Pomona is located in the Towns of Haverstraw and Ramapo in Rockland County. The Village, which has a population of approximately 3,100, is governed by a Village Board. The general fund’s budgeted …
https://www.osc.ny.gov/local-government/audits/village/2015/12/31/village-pomona-financial-condition-2015m-272North Tonawanda City School District – Information Technology (2023M-102)
… Audit Objective Determine whether North Tonawanda City School District (District) officials properly secured user … initiated or plan to initiate corrective action. … audit school north tonawanda …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/north-tonawanda-city-school-district-information-technology-2023m-102Operational Advisory No. 31
… Change Guidance : Effective April 1, 2019 a change in workflow was implemented for GLJEs. In conjunction with the Statewide Financial System … during the next batch process, Routed to OSC BSAO Workflow for additional review, or Auto Denied (denial reason will be …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/31-general-ledger-journal-entries-workflow-changeHerkimer Central School District – 2014 Building Renovation Capital Project (2022M-136)
… investigation involving the former clerk of the works. In March 2022, the former clerk of the works was arrested for defrauding the New York State and … payments. In September 2022, the former clerk of the works pled guilty to attempted scheme to defraud and paid …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/herkimer-central-school-district-2014-building-renovation-capital-projectOpinion 88-15
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Insurance … and 82-234, pgs 15 and 294). Similarly, if, as attorney for the school district, you have any of the powers or duties … General Municipal Law, §802(1)(h) provides an exception for contracts in which an officer or employee has an …
https://www.osc.ny.gov/legal-opinions/opinion-88-15Operational Advisory No. 13
… of accounting periods open within the Statewide Financial System (SFS). Guidance After the close of business on July … 2017 Project Costing July 1, 2017 October 31, 2017 Asset Management March 1, 2017 March 31, 2018 Accounts Receivable …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/13-august-2017-monthly-advisory-open-accounting-periodsProperty Tax Freeze Credit
… total household income must be $500,000 or less) and the school district where the homeowner’s property is located …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/property-tax-freeze-creditDivision of Housing and Community Renewal Bulletin No. DH-22
… Questions regarding this bulletin may be directed to the Payroll Audit mailbox. … To provide information regarding …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-22-change-longevity-payment-eligibility-employeesCity of Binghamton – City Operations (2015M-280)
… purpose of our audit was to assess the City’s operations for costs savings and revenue enhancement opportunities for the period January 1, 2014 through May 21, 2015. Background The City of Binghamton is located in Broome County. The City, which has approximately 47,000 …
https://www.osc.ny.gov/local-government/audits/city/2016/06/03/city-binghamton-city-operations-2015m-280