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Circleville Fire District – Board Oversight (2013M-343)
… the Board’s oversight of selected financial activities for the period January 1, 2012 through August 18, 2013. … governs the District. The District’s general fund budget for the 2012 and 2013 fiscal years were $626,319 and … has not entered into an agreement with the District’s bank for electronic transfers. The treasurer performed online …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/circleville-fire-district-board-oversight-2013m-343Town of Newfield – Selected Financial Activities (2013M-2)
… Supervisor and four council members. For the 2012 fiscal year, the Town had budgeted appropriations of approximately … Board, and the annual reports filed with OSC are over one year late. The Town’s unaccounted-for water of 39 percent was … standard, costing the Town approximately $19,000 each year. Water bills were calculated inaccurately. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/04/26/town-newfield-selected-financial-activities-2013m-2Village of Upper Brookville – Justice Court (2013M-160)
… review procedures and oversight over the court clerk for the period June 1, 2011, to September 30, 2012. … the court clerk to record, sign and submit timesheets for time worked to her supervisor for approval. The Justices did not establish adequate …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-upper-brookville-justice-court-2013m-160Contract Advisory No. 3
… Statewide Financial System, the agency must complete one or more of the following fields: 1) Description, 2) Transaction Amount, 3) New Begin Date, and/or 4) New Expire Date. Not all of these are required fields … Renewal/Amendment Beginning Date (“RAB Date”) field on the Single Transaction Summary (STS) or the AC340-S submitted …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/3-entering-contract-amendment-begin-and-expire-dates-statewide-financial-systemOther Bulletin No. 55.1
… Bulletin No. Other-55 . This bulletin is superseded by Payroll Bulletin No. Other-55.2 . Purpose The purpose of … Prior to Processing The following Control-D report was made available for agency use on 04/15/2021 (Administration). … biweekly stipend amount. In addition, updates will be made to all subsequent rows requiring an increased biweekly …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-551-april-2020-state-university-construction-fund-scf-civilMiddletown Enlarged City School District – Financial Condition (2017M-245)
… The Middletown Enlarged City School District is located in the City of Middletown and Towns of Goshen, Wallkill and Wawayanda in Orange County. The District, which is governed by a … The Board appropriated $27 million of fund balance in District budgets for the last five years, but only $1.4 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/16/middletown-enlarged-city-school-district-financial-condition-2017m-245North Collins Central School District – Financial Management (2016M-189)
… budget. Develop a written policy indicating how much money will be reserved, how each reserve will be funded and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-collins-central-school-district-financial-management-2016m-189East Meadow Union Free School District – Financial Condition (2015M-332)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … Recommendations Revise the District’s fund balance policy to ensure compliance with statutory requirements and use the … of unrestricted fund balance that is not needed to fund operations. Adopt budgets with realistic expenditure …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/east-meadow-union-free-school-district-financial-condition-2015m-332Contributing Toward Your Retirement – Special 20- and 25-Year Plans
… treated as taxable income, however because you made post-tax contributions, a portion of your pension would be … portion of your refund, and you may also be subject to a tax penalty. Please read the election form carefully before submitting and speak to a tax advisor if you have questions. Tier 5 Members You must …
https://www.osc.ny.gov/retirement/publications/1517/contributing-toward-your-retirementShelter Island Union Free School District –Financial Condition (2014M-132)
… audit was to examine the District’s financial condition for the period July 1, 2012 through December 31, 2013. … and 100 employees. The District’s actual expenditures for the 2012-13 fiscal year were $9.1 million. Key Findings … operating surpluses totaling approximately $1.2 million for these four years rather than deficits. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/shelter-island-union-free-school-district-financial-condition-2014m-132Laurens Central School District – Budgeting and Reserves (2013M-135)
… The Board adopted budgets that included the use of surplus fund balance to finance operations in an effort to avoid … raising unnecessary real property taxes. However, although fund balance was included in the budgets, the District has not actually used fund balance to finance operations since 2008. In fact, the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/laurens-central-school-district-budgeting-and-reserves-2013m-135State Police Bulletin No. SP-215
… Purpose The purpose of this bulletin is to inform the Division of State Police of OSC’s automatic … Police Benevolent Association and provides for increases to Location Pay, Supplemental Location Pay, and Expanded Duty … will be paid using the following effective dates and check date: Payments Pay Cycle/Pay Period Type Payment Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-215-april-2021-increases-location-pay-supplemental-location-pay-andCity of Little Falls – Internal Controls Over Selected City Operations (2013M-214)
… Purpose of Audit The purpose of our audit was to examine the City's internal controls over the Treasurer's Office and …
https://www.osc.ny.gov/local-government/audits/city/2013/11/29/city-little-falls-internal-controls-over-selected-city-operations-2013m-214Travel Advisory No. 5
… Retention – Travel and Expense was updated. Guidance: The Office of the State Comptroller (OSC) updated Chapter XIII, … in a central location – e.g., the agency’s Finance Office. Agencies are not permitted to allow individual … reports in a central location, e.g. agency’s Finance Office. Individual travelers are not permitted to retain the …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/5-gfo-updates-record-retention-travel-and-expenseVillage of Malverne – Procurement (2017M-16)
… 2016-17 fiscal year. Key Findings Village officials have not enforced compliance with the Village’s procurement … after a purchase has been made). Village officials did not enforce the procurement policy requirement for documented …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-malverne-procurement-2017m-16State Agencies Bulletin No. 180
… LEG (NHRP 719). The report will be available on non pay week Tuesdays and will include the positions which are … Questions regarding this bulletin may be directed to the Payroll Audit mailbox. … To provide information about a new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/180-overfilled-salaried-positionsCorning City School District – Procurement (2016M-222)
… Key Findings The District's procurement policy does not include procedures for the procurement of professional services. District officials did not always solicit competition through requests for proposals …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/corning-city-school-district-procurement-2016m-222Bath Central School District – Reserves (2016M-401)
… the balances will be used to finance related costs. Return money improperly maintained in the debt reserve to the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/bath-central-school-district-reserves-2016m-401Service Credit – Divorce and Your Benefits
… may also affect the ex-spouse’s share, depending on when it was earned. The most commonly used equitable distribution … with service earned outside the marital period even if it was purchased during the marriage. Similarly, service …
https://www.osc.ny.gov/retirement/members/divorce/service-creditCity of Yonkers – Payroll (2017M-212)
… of Audit The purpose of our audit was to determine whether City officials established adequate internal controls over … City of Yonkers is located in Westchester County and has a population of approximately 200,800. The City is governed by …
https://www.osc.ny.gov/local-government/audits/city/2018/03/02/city-yonkers-payroll-2017m-212