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East Kingston Volunteer Fire Company – Financial Activities (2017M-191)
… The Board of Directors is composed of five elected members and is responsible for the Company’s overall financial … For 2014, Company revenues totaled about $214,000 and expenses totaled about $163,000. Key Findings The Board did not establish policies and procedures for cash receipts, cash disbursements, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/12/15/east-kingston-volunteer-fire-company-financial-activitiesPine City Volunteer Fire Department, Inc. – Financial Activities (2017M-140)
… Purpose of Audit The purpose of our audit was to determine whether Department officials ensured that … accountability. Individual claims were not reviewed prior to payment approval. The Department does not have a code of … required by statute. Key Recommendations Amend the bylaws to provide for adequate segregation of duties and oversight …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/10/13/pine-city-volunteer-fire-department-inc-financial-activitiesTown of Minerva – Payroll and Cash Receipts (2015M-342)
… Purpose of Audit The purpose of our audit was to review the internal controls in place over the Town’s … not established proper controls over payroll, the clerk to the Supervisor overpaid herself $13,940 for unauthorized … at $8,235 that she had not earned and was not entitled to. The Board failed to establish comprehensive written …
https://www.osc.ny.gov/local-government/audits/town/2017/10/06/town-minerva-payroll-and-cash-receipts-2015m-342Southern Tier East Regional Planning Development Board – Board Oversight (2017M-165)
… to develop clear and adequate policies and procedures or ensure that existing policies and procedures were …
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/southern-tier-east-regional-planning-development-board-board-oversight-2017m-165Salamanca City School District – Financial Management and Payroll (2017M-138)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management practices and … the statutory limit. Review all reserves at least annually to determine if the amounts reserved are necessary and reasonable. Any excess funds should be transferred to unrestricted fund balance (where allowed by law) or to …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/salamanca-city-school-district-financial-management-and-payroll-2017m-138Mount Vernon City School District – Purchasing and Claims Auditing (2017M-198)
… period July 1, 2015 through April 3, 2017. Background The Mount Vernon City School District is located in the City of Mount Vernon in Westchester County. The District had … Mount Vernon City School District Purchasing and Claims …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mount-vernon-city-school-district-purchasing-and-claims-auditing-2017mMcGraw Central School District – Fund Balances (2017M-248)
… purpose of our audit was to determine whether the Board and District officials ensured that the general fund balance and reserve fund levels were reasonable for the period July … 10 percentage points. Reserves were not used as intended and could be overfunded by $1.8 million as of June 30, 2017. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mcgraw-central-school-district-fund-balances-2017m-248CUNY Bulletin No. CU-359
… Questions about this bulletin may be e-mailed to the Non Executive Audit mailbox. Questions about Deductions may …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-359-establishment-new-bargaining-units-and-benefit-programsState Police Bulletin No. SP-213
… Troopers (PBA), provides for an annual hazardous duty payment. Effective Dates 2020 State Police Hazardous Duty Pay … of Absence/MLL), and who returns to the payroll by 10/31/2021, may receive the payment upon the return from leave. OSC Actions OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-213-2020-state-police-hazardous-duty-payState Police Bulletin No. SP-212
… Association (NYSPIA), provides for an annual expertise payment. Effective Dates The 2020 State Police Expertise Pay … of Absence/MLL), and who returns to the payroll by 10/31/2021, may receive the payment upon the return from leave. OSC Actions OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-212-2020-state-police-expertise-payState Police Bulletin No. SP-223
… of State Police in the State Police Troopers Unit – BU07 and the State Police Commissioned/Non-Commissioned Officers … report will be available for agency use: NPAY770 – One Time Payment Report This report identifies all employees … Goal Balance: Same as Annual Addl Earnings (to prevent making another payment) Retirement Information Hazardous Duty …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-223-2021-state-police-hazardous-duty-payState Agencies Bulletin No. 1942
… following fields: Name Emplid Employee Record Department ID Retropay Sequence Number Earnings Code Retropay Effective Date (first date … Processing USA > Produce Payroll > Review Paycheck 2. Search for employee and select the check where the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1942-new-locked-queries-review-retroactive-payments-employees-paycheckState Comptroller DiNapoli Releases Audits
… a risk that providers could exceed their maximum cost per child if they were serving significantly fewer children and … did not reduce their expenditures proportionately. Based on observations of program attendance at selected providers, … Auditors also identified $38,514 paid to six providers for program expenses that could not be supported or included …
https://www.osc.ny.gov/press/releases/2019/10/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 2085
… annualized equivalent of the minimum wage for their work location. Affected Employees: Employees in hourly or annual … The minimum hourly wage for State employees whose job location is within the five boroughs of New York City (NYC), … of the minimum hourly rate associated with their position location (hourly rate x 2088 = annualized equivalent). …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2085-december-2022-increase-minimum-wageState Comptroller DiNapoli Releases Municipal and School Audits
… average of $1.6 million annually for a three-year period. Delaware Academy Central School District at Delhi – Financial Management (Delaware County) The board and district officials failed to …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-and-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… by an act of the state Legislature for the city to issue debt to liquidate the deficits. Village of North Haven …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-0Opinion 88-72
… residents of the portion of the town within the district and that a number of town residents within the district are … sewer district. Although the provisions of Articles 12 and 12-A of the Town Law and Article 5-A of the County Law do not specifically provide …
https://www.osc.ny.gov/legal-opinions/opinion-88-72I.5 OSC Bureau Contact Information – I. OSC Guide to Financial Operations Overview
The SFS Help Desk is the central pointofcontact for systemrelated questions and problems of a technical nature for SFS users
https://www.osc.ny.gov/state-agencies/gfo/chapter-i/i5-osc-bureau-contact-informationDiNapoli: Audit Shows Mixed Results on School Districts' Compliance With Physical Education Rules
… "As childhood obesity continues to plague our children, it’s more important than ever to get students moving and help … of 120 minutes of PE during the course of five classes per week. For grades 4-6, the requirement is 120 minutes of PE during three classes, unless the …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-audit-shows-mixed-results-school-districts-compliance-physical-education-rulesBeaver River Central School District – Payroll (2016M-247)
… located in the Towns of Croghan, New Bremen and Watson in Lewis County. The District, which operates one school with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/beaver-river-central-school-district-payroll-2016m-247