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Department of Transportation Bulletin No. DOT-27
… Purpose To provide agency instructions for processing the 2015 Shift Lump Sum Payment. Affected … receive a lump sum payment of $400. Employees eligible for the 2015 Shift Lump Sum Payment of $400 shall not receive Inconvenience Pay for the same period of the employee’s winter maintenance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-27-2015-shift-lump-sum-payment-winter-maintenance-seasonDepartment of Transportation Bulletin No. DOT-29
… Purpose To provide agency instructions for processing the 2016 Shift Lump Sum Payment. Affected Employees Employees in the CSEA …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-29-2016-shift-lump-sum-payment-winter-maintenance-seasonVillage of New York Mills – Justice Court (S9-14-4)
… not properly reporting unresolved traffic tickets to the State’s Department of Motor Vehicles (DMV). We found weak … trail and insufficient automated controls. … Village of New York Mills Justice Court S9144 …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-new-york-mills-justice-court-s9-14-4III.6 SFS Reporting – III. Statewide Financial System (SFS)
… to obtain system information. Reports provide information in an optimized format to meet the business management and … the accessibility of information will vary depending on network load. For example, if a voucher was paid within … reports after this delay. Non-real-time reports depend on batch processing to populate information and may …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii6-sfs-reportingTown of Warwick - Water and Sewer Fund Financial Condition (2018M-259)
… Key Recommendations Develop reasonable revenue estimates for the water and sewer districts, and monitor and adjust …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-warwick-water-and-sewer-fund-financial-condition-2018m-259Chenango Valley Central School District -- Budget Review (B19-4-2)
… The Chenango Valley Central School District is located in Broome County. Chapter 260 of the Laws of 2008 authorizes the District to issue debt in an aggregate principal amount not to exceed $3.5 million to liquidate the accumulated deficit in the District’s general fund and food service fund as of …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/12/chenango-valley-central-school-district-budget-review-b19-4-2Travel Advisory No. 5
… documentation supporting Travel and Expense transactions for six years. Online agencies are required to use the … documents in support of Travel and Expense transactions for supervisory review/approval and for OSC audit. The scanned images may also be used as the …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/5-gfo-updates-record-retention-travel-and-expenseCity of Newburgh – Budget Review (B17-6-18)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2018 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, is authorized to issue debt not to exceed $15 million to liquidate the accumulated deficit in the general fund as of December 31, 2010. New York State …
https://www.osc.ny.gov/local-government/audits/city/2017/11/14/city-newburgh-budget-review-b17-6-18Town of Deerpark – Budget Review (B17-6-17)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … located in Orange County, issued debt totaling $868,000 to liquidate the accumulated deficit in the Town’s general … Law requires all municipalities that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/town/2017/11/10/town-deerpark-budget-review-b17-6-17Town of Frankfort - Board Oversight (2018M-58)
… health insurance benefits averaging $183,000 annually for elected officials in 2016 and 2017. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-frankfort-board-oversight-2018m-58Creditable Service – State Police Plan
… may also receive credit for service as a: Police officer in the New York State Department of Environmental … and deputy sheriff service; Detective investigator service in the office of a district attorney; Service as uniformed personnel in institutions under the jurisdiction of the Department of …
https://www.osc.ny.gov/retirement/publications/1518/creditable-serviceOperational Advisory No. 3
… Guidance: Agency transaction processors, reviewers and approvers are reminded that if any chart of account … review process, the transaction must be re-budget checked and be in a valid budget status prior to submittal to OSC. … for processing. Failure to review the budget check status and obtain a valid budget status may result in the …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/3-budget-check-reminderElmsford Union Free School District – IT Asset Management (S9-22-9)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … officials cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. We … combined costs of $4,111 were located but not inventoried. In addition, annual inventories were not conducted and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/elmsford-union-free-school-district-it-asset-management-s9-22-9Cortland County - Financial Management and Reporting (2019M-162)
… Filed the 2017 annual financial report (AUD) with the State Comptroller’s Office (OSC) 519 days late because of the …
https://www.osc.ny.gov/local-government/audits/county/2019/11/27/cortland-county-financial-management-and-reporting-2019m-162Greenville Fire District - Fixed Assets (2019M-223)
… officials had adequate controls to safeguard District assets. Key Findings Although the District purchased fixed assets totaling $145,398 during our audit period, the … a comprehensive policy or procedures to safeguard fixed assets. The District’s inventory list did not contain …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/02/28/greenville-fire-district-fixed-assets-2019m-223State Agencies Bulletin No. 180
… Active employees (incumbents and employees on paid leave of absence) in multi-filled salaried positions when the … include the positions which are overfilled on the last day of the pay period (pay end date) for the specified check date. OSC may withhold salary payments of employees in overfilled positions. Agency Actions Review …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/180-overfilled-salaried-positionsLittle Flower Union Free School District – Fixed Assets (2022M-78)
… officials properly recorded and accounted for fixed assets. Key Findings The Board of Education (Board) and District officials did not ensure fixed assets were recorded and accounted for properly. A physical … the lack of regular inventory checks contributed to: 231 assets that cost $48,700 were not in the District’s inventory …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/little-flower-union-free-school-district-fixed-assets-2022m-78City of North Tonawanda – Audit Follow-Up (2020M-90-F)
… of North Tonawanda’s (City’s) progress, as of August 2024, in implementing our recommendations in the audit report City of North Tonawanda – Financial Condition (2020M-90), released in August 2020. The audit determined that the Mayor and …
https://www.osc.ny.gov/local-government/audits/city/2025/03/07/city-north-tonawanda-audit-follow-2020m-90-fMaine Endwell Central School District – Budget Review (B4-13-14)
… expenditure projections in the District’s proposed budget for the 2013-14 fiscal year are reasonable. Background The … located in Broome County. The District’s proposed budget for the 2013-14 school year is almost $45 million. Key … limit. Key Recommendation There are no recommendations for this budget review. … Maine Endwell Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/maine-endwell-central-school-district-budget-review-b4-13-14Accounts Payable Advisory No. 48
… efficiencies for the State. Also, in the event of unclaimed funds, a standard name format increases the likelihood of …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/48-paying-single-payment-vendor