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Addison Central School District – Financial Condition Audit Follow Up (2016M-30-F)
… addison school audit follow up financial condition …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/10/addison-central-school-district-financial-condition-audit-follow-2016m-30Brighton Central School District – Separation Payments Audit Follow Up (2016M-119-F)
… in July 2016. Background The District serves the Towns of Brighton and Pittsford in Monroe County. An elected … audit follow up brighton school separation payments …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/03/brighton-central-school-district-separation-payments-audit-follow-2016mTown of Seneca Falls – Audit Follow Up (2018M-144-F)
… - pdf] | [read complete 2019 report - pdf] Purpose of Audit The purpose of our review was to assess the Town of Seneca Falls (Town) progress, as of July 2022, in …
https://www.osc.ny.gov/local-government/audits/town/2023/01/20/town-seneca-falls-audit-follow-2018m-144-fVillage of South Glens Falls – Audit Follow-Up (2014M-102-F)
… Purpose of Review The purpose of our review was to assess the Village’s progress, as of February 2016, in implementing our recommendations in the … Village of South Glens Falls Audit FollowUp 2014M102F …
https://www.osc.ny.gov/local-government/audits/village/2016/05/06/village-south-glens-falls-audit-follow-2014m-102-fVillage of Ballston Spa – Audit Follow-Up (2017M-256-F)
… [read complete report - pdf] [read 2018 report] Purpose of Audit The purpose of our review was to assess the Village’s progress, as of August 2019, in implementing our recommendations in the …
https://www.osc.ny.gov/local-government/audits/village/2019/10/25/village-ballston-spa-audit-follow-2017m-256-fV.3.D Accounts – V. Chart of Accounts (COA) Governance
… the SHARE SetID, which means all agencies will be able to access the complete list of Account codes in the SFS. The Account ChartField is … of conversion-only and configuration-specific values, to which alphanumeric values have been assigned for easy …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3d-accountsTown of Hempstead Sanitary District No. 2 – Financial Condition and Procurement (2016M-388)
… $12 million. Key Findings The Board did not adopt a policy to address the level of unrestricted fund balance to … District officials made 38 purchases totaling $395,731 without the use of requisitions or purchase orders and made … competitive bidding process and obtain written and verbal quotes for procurements between $1,000 and the bidding …
https://www.osc.ny.gov/local-government/audits/district/2017/03/17/town-hempstead-sanitary-district-no-2-financial-condition-and-procurement-2016mDiNapoli Testifies Before U.S. House Committee on Financial Services Subcommittee on Diversity & Inclusion
… Read written testimony: https://www.osc.state.ny.us/files/press/pdf/hfsc-written-testimony-2021.pdf … Comptroller Thomas P DiNapoli testified today before the US House Committee on Financial Services Subcommittee on …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-testifies-us-house-committee-financial-services-subcommittee-diversity-inclusionOpinion 96-18
… 86-8, p 14; 1981 Opns St Comp No. 81-344, p 376). There is no State statute which authorizes a village to conduct an … interest in becoming a separate city). Accordingly, it is our opinion that, absent an act of the State Legislature, … become a city. Our reference to an act of the Legislature is for informational purposes only and is not a …
https://www.osc.ny.gov/legal-opinions/opinion-96-18State Agencies Bulletin No. 560
… employees. This earn code must be submitted with Earn Codes RCL and SBU . Refer to the chart below for calculation information. Recall OT Earn Codes for Classified Employees The following charts are Recall OT Earn Codes with their descriptions and appropriate usage. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/560-review-and-update-recall-overtime-pay-eligible-employees-classified-andOpinion 91-39
… of any municipal corporation ... to which any salary ... is attached, except ... an elective public office ..." … added). This exception for elective office, however, is limited. Section 150, as amended by L 1984, ch 117, … an elective public office and then "accepts appointment, is re-elected or takes a new oath of office to the same …
https://www.osc.ny.gov/legal-opinions/opinion-91-39Opinion 91-59
… been created by special act of the State Legislature and is authorized to receive direct payment of foreign fire … Association may expend foreign fire insurance tax moneys is the care and relief of disabled or indigent volunteer and exempt firemen and their families. The Association is not authorized to expend these moneys for any other …
https://www.osc.ny.gov/legal-opinions/opinion-91-59More About This Retirement Plan – State Police Plan
… the special 20-year State Police retirement plan. (There is no Tier 4 in PFRS.) These benefits are provided by Section … State of New York, administers this plan. Our main office is in Albany, New York. This publication is a general summary of membership benefits, rights and …
https://www.osc.ny.gov/retirement/publications/1518/more-about-retirement-planElectronic Documents Submission System (EDSS)
… The Electronic Documents Submission System (EDSS) allows users to easily and securely … has implemented another phase of the Electronic Documents Submission System EDSS a new service that allows …
https://www.osc.ny.gov/state-agencies/contracts/electronic-documents-submission-system-edssRed Flags – Improving the Effectiveness of Your Claims Auditing Process
… Claims with certain characteristics may have a higher risk of error or fraud. Officials should use common sense and reasonable skepticism when any claim appears to be out of the ordinary. Even when all required documentation is submitted, remain skeptical, especially of claims that are not routine. In today’s electronic …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/red-flagsInstitute of Technology at Utica/Rome – Selected Employee Travel Expenses
… and under the control of agency management, include car rentals, meals, lodging, transportation, fuel, and …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/institute-technology-uticarome-selected-employee-travel-expensesKiantone Independent Fire Department, Inc. – Internal Controls Over Financial Operations (2013M-295)
… and reported and that Department moneys are safeguarded for the period January 1, 2012 to September 5, 2013. … The Kiantone Independent Fire Department, Inc. is located in the Town of Kiantone, in Chautauqua County. The Department … the Treasurer. The Department’s budget totaled $174,935 for the 2013 fiscal year. Key Findings The Board generally …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/12/13/kiantone-independent-fire-department-inc-internal-controlsVillage of Mexico – Financial Management (2023M-170)
… – pdf] Audit Objective Determine whether the Village of Mexico (Village) Board of Trustees (Board) adopted realistic budgets and managed … a fund balance policy and maintained an excessive level of unassigned surplus fund balance in the general fund; … Determine whether the Village of Mexico Village Board of Trustees Board adopted realistic …
https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-mexico-financial-management-2023m-170Rotterdam Princetown No. 5 Fire District – Internal Controls Over Financial Operations (2013M-372)
… Purpose of Audit The purpose of our audit was to determine whether District controls are … 2013. Background The District is a district corporation of the State, distinct and separate from the Towns of …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/21/rotterdam-princetown-no-5-fire-district-internal-controls-over-financialDutchess Board of Cooperative Educational Services – Electricity Contract Monitoring and Billing (2023M-45)
… Educational Services (BOCES) officials monitored electricity rates to ensure they were at the lowest possible cost and ensured that invoices for electricity usage were accurate. Key Findings BOCES officials … the invoices for electricity supplied and paid duplicate charges totaling $86,958. Key Recommendations Monitor the …
https://www.osc.ny.gov/local-government/audits/boces/2023/09/08/dutchess-board-cooperative-educational-services-electricity-contract-monitoring-and