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Orleans County – Court and Trust Funds (2014M-043)
… Purpose of Review The purpose of our review was to determine whether the County Treasurer’s controls are adequate to ensure that financial activity is properly recorded and … 1, 2011 through January 1, 2014. Background Pursuant to a court order, certain assets may be provided to the court …
https://www.osc.ny.gov/local-government/audits/county/2014/02/14/orleans-county-court-and-trust-funds-2014m-043Town of Woodbury – Physical Accessibility to Programs and Services (S9-24-32)
… physical accessibility for the 131 components identified in this report. Town officials agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-woodbury-physical-accessibility-programs-and-services-s9-24-32Town of Clifton Park – Physical Accessibility to Programs and Services (S9-24-27)
… parking spaces. Two components at the Building and Grounds Department, including interior office signs with …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-clifton-park-physical-accessibility-programs-and-services-s9-24-27Village of Floral Park – Physical Accessibility to Programs and Services (S9-24-34)
… physical accessibility for the 83 components identified in this report. Village officials agreed with our findings …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/14/village-floral-park-physical-accessibility-programs-and-services-s9-24-34City of Long Beach – Physical Accessibility to Programs and Services (S9-24-36)
… 61 at the City Hall, such as at least one van accessible parking space, accessible parking spaces with marked access … at least 18 inches of maneuvering clearance on the latch side of the door and interior signs with raised lettering and Braille mounted on the latch side of office doors. 25 at the Community Center, such as …
https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-long-beach-physical-accessibility-programs-and-services-s9-24-36Overtime Compensation – Enhanced Reporting
… be paid for additional hours worked beyond one's regular schedule and payment must be at a greater rate than one's regular rate of pay. For example: Overtime paid at time and a half, double … the definition of earnings for the purposes of a member’s pension calculation) and needs to be reported to NYSLRS. This …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/overtime-compensationNYS Travel Information
… Moving Expense Reimbursement AC 3256-S :Statement of State Corporate Travel Card Charges AC 3257-S : Claim for Travel …
https://www.osc.ny.gov/state-agencies/travelDiNapoli: New Law Makes It Easier for the Comptroller To Return Your Lost Money
… legislation enabling the Office of the State Comptroller to expedite certain unclaimed funds payments of $250 or less. … submit a claim for abandoned property of $250 or less that can be validated. The legislation (A.10219/S.9410) was … lost money even faster while still ensuring the funds get back into the hands of their rightful owners. “I want to …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-new-law-makes-it-easier-comptroller-return-your-lost-moneyState Authority Contract Approval, Reporting and Filing
… Review and Approval All State authorities are required to submit certain contracts and contract amendments for prior … Amendments Require Prior Approval or Filing How and When to Submit an Annual Report Every State authority must report … for its coming fiscal year. These annual reports are due 30 days before the end of the authority’s current fiscal …
https://www.osc.ny.gov/public-authorities/state-authority-contract-approval-reporting-and-filingState Agencies Bulletin No. 170
… replaces the section titled "Ending Additional Pay" found in Bulletin #96, page 2. Affected Employees Annual salaried … the employee was eligible for the earnings. Put "0" (zero) in the Annual Addl Earnings. The system will not calculate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/170-canceling-additional-annual-salary-factorState Agencies Bulletin No. 1860
… Purpose The purpose of this bulletin is to provide agencies with instructions for processing taxable … Background Per IRS Publication 15-B, Employer’s Tax Guide to Fringe Benefits, the first $5,250 of educational assistance provided to an employee under an educational assistance program is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1860-educational-assistance-benefitsFinancial Reporting and Asset Allocation
… the public with a clear view of New York State Common Retirement Fund (Fund) management and investments. Monthly … regulations of the New York State Department of Financial Services. 2022 Report 2019 Report 2016 Report 2013 Report …
https://www.osc.ny.gov/common-retirement-fund/resources/financial-reporting-and-asset-allocationVillage of Atlantic Beach - Cash Disbursement (2018M-253)
… that they obtained the required number of bids, quotes or request for proposals (RFPs) for seven purchases totaling …
https://www.osc.ny.gov/local-government/audits/village/2019/05/03/village-atlantic-beach-cash-disbursement-2018m-253Vendor File Advisory No. 3
… intervention. This includes: The Vendor’s ID, A temporary login number for the Primary Contact to access the online …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/3-obtaining-vendors-primary-contact-email-addressCUNY Bulletin No. CU-423
… date and flat amount based upon the deduction amount the employee has elected. Questions Questions regarding the CUNY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-423-new-vendor-cuny-transit-spending-account-programMcConnellsville Fire District – Financial Operations (2014M-19)
… The purpose of our audit was to review the oversight of financial operations of the District for the period of … records were not maintained and monthly and annual financial reports were not prepared. The Board did not follow … has not adopted a code of ethics, procurement policy or an investment policy. The Board did not conduct a thorough audit …
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)
… in which it is located. The District, which is governed by an elected five-member Board of Commissioners, serves … Key Recommendations Ensure that all claims are audited by the entire Board before payment. Ensure that all employee pay rates and increases are approved by the Board. Require each employee to complete a time …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/29/islip-terrace-fire-district-claims-audit-and-payroll-2015m-49Essex Fire District No. 2 – Cash Disbursements (2015M-167)
… of our audit was to examine internal controls over the District’s cash disbursements for the period January 1, 2014 through April 30, 2015. … No. 2 is a district corporation of the State, separate and distinct from the Town of Essex in Essex County. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/30/essex-fire-district-no-2-cash-disbursements-2015m-167Bloomingburg Joint Fire District – Internal Controls Over Financial Operations (2013M-42)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that disbursements … by the Board. The Treasurer does not provide check numbers to the Board and no one compares canceled check images to the Board-approved abstracts. Key Recommendation Segregate …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/bloomingburg-joint-fire-district-internal-controls-over-financialSeneca County – Water and Sewer Operations (2017M-4)
… November 1, 2016. Background Seneca County is located in the Finger Lakes region of western New York, has a population of approximately 35,000 and encompasses 10 towns … with clearly defined terms and expectations. Prepare a cost analysis to calculate the necessary sewer rates to be …
https://www.osc.ny.gov/local-government/audits/county/2017/06/02/seneca-county-water-and-sewer-operations-2017m-4