Search
IX.12 Overview – IX. Federal Grants
… Congress enacted the Cash Management Improvement Act of 1990 (CMIA) to ensure efficiency, effectiveness, and equity in the exchange of funds between the Federal Government and states. More …
https://www.osc.ny.gov/state-agencies/chapter-ix/ix12-overviewState Police Bulletin No. SP-170
… Employees Employees of the Division of State Police in the State Police Investigators Unit (BCI) – BU62 who meet … 2016 State Police Holiday Bonus Payment will be processed in a separate check in Administration Pay Period 17L/18C, paychecks dated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-170-2016-state-police-holiday-bonus-paymentStatistical and Information
… school district, fire district and joint activity in the State. This data is comparable to the data that … . Overlapping Real Property Taxes (2000 - 2012) [Data in PDF and Excel] - Comprehensive statistics and pertinent … Debt (1995) - The 19 page booklet (only available in hard copy) describes the procedures for counties, cities, …
https://www.osc.ny.gov/local-government/publications/statistical-and-informationState Police Bulletin No. SP-83
… Affected Employees Investigators and Senior Investigators in Bargaining Unit 62 Background Chapter 8 of the Laws of … of Sergeant. Effective Date(s) Payments are to be made in the employee’s regular paycheck or direct deposit advice … The amount of the Lump Sum Payment is not included in the calculation of overtime, but is included as salary for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-83-permanent-rank-sergeant-payment-employees-represented-nys-policeState Police Bulletin No. SP-77
… Affected Employees Investigators and Senior Investigators in Bargaining Unit 62 Background Chapter 8 of the Laws of … rank of Sergeant. Effective Date Payments are to be made in the employee's regular check for Pay Period 8L/9C dated … The amount of the Lump Sum Payment is not included in the calculation of overtime, but is included as salary for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-77-permanent-rank-sergeant-payment-employees-represented-nys-policeState Police Bulletin No. SP-42
… in the employee's regular check for pay period 5L/6C dated June 20, 2001 Contract Provision and Eligibility Criteria …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-42-permanent-rank-sergeant-payment-employees-represented-nys-policeState Agencies Bulletin No. 1104
… Purpose To notify the agencies of changes to the file and provide the new file layout Affected Employees None … Length Bank Code Char 9 Account Type Char 1 Deposit Amount Number 11 These fields will be displayed in this order up to eight …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1104-changes-nhrp501-master-file-include-direct-deposit-dataVillage of Odessa – Clerk-Treasurers' Records and Reports (2020M-11)
… reported an additional 392 . 54 days worked to the New York State and Local Retirement System (NYSLRS). Key …
https://www.osc.ny.gov/local-government/audits/village/2023/06/16/village-odessa-clerk-treasurers-records-and-reports-2020m-11Nassau Board of Cooperative Educational Services – Network User Accounts (2022M-77)
… user accounts to help prevent unauthorized use, access and/or loss. Key Findings BOCES officials did not establish … BOCES has an increased risk of unauthorized access to and use of the BOCES network and potential loss of important data. In addition to …
https://www.osc.ny.gov/local-government/audits/boces/2022/09/09/nassau-board-cooperative-educational-services-network-user-accounts-2022m-77Town of Saratoga – Budgeting and Fund Balance Management (2022M-82)
… budgets expecting operating deficits totaling $1,041,991 in the three main operating funds, but operating surpluses … the ensuing year’s appropriations as of December 31, 2021 in the town-wide (TW) general, town-outside-village (TOV) … a plan to reduce the amounts of surplus fund balance in a manner that benefits Town taxpayers. Ensure transfers …
https://www.osc.ny.gov/local-government/audits/town/2022/09/02/town-saratoga-budgeting-and-fund-balance-management-2022m-82Lynbrook Union Free School District – Medicaid Reimbursements (2022M-81)
… In addition, officials: Did not establish written Medicaid claim procedures or provide supervision over the Medicaid …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/lynbrook-union-free-school-district-medicaid-reimbursements-2022m-81Coeymans Hollow Fire Corporation – Board Oversight (2022M-84)
… Review claim documentation for appropriateness and did not sign vouchers to approve claims for payment. Establish … cash receipts records and the Treasurer deposits funds in a timely manner. Perform bank reconciliations for all Company bank accounts. Except as specified in Appendix A, Company officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/11/10/coeymans-hollow-fire-corporation-board-oversight-2022m-84Accounts Payable Advisory No. 27
… XII, Section 5.G - Entering the Appropriate Obligation and Accounting Dates on Vouchers has been updated to include … XII, Section 5.G – Entering the Appropriate Obligation and Accounting Dates on Vouchers . … Determining Accounting …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/27-voucher-accounting-dateTown of Southampton-Peconic Bay Community Preservation Fund (P7-23-21
Determine whether Town of Southampton Town officials properly administered the Peconic Bay Community Preservation Fund CPF to ensure that all collections were properly supported recorded and deposited and that disbursements were proper
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-southampton-peconic-bay-community-preservation-fund-p7-23-21Village of Madison - Collections (2023M-160)
… the collections were not always recorded and deposited in a timely manner and the Board of Trustees (Board) did not … did not record 27 water fund collections totaling $4,120 in a timely manner. Officials did not receive any reports … Key Recommendations Record and deposit collections in a timely manner. Develop written policies and establish …
https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-madison-collections-2023m-160Greater Southern Tier Board of Cooperative Educational Services – Capital Assets (2024M-35)
… BOCES officials did not properly monitor and account for all capital assets and have not conducted periodic physical …
https://www.osc.ny.gov/local-government/audits/boces/2024/06/21/greater-southern-tier-board-cooperative-educational-services-capital-assets-2024mTown of Worcester – Claims Audit (2022M-145)
… were made for unsupported and/or improper claims and not in the best interest of the taxpayers. In our sample of 199 claims totaling $824,330, 166 claims … approving payment. Ensure that Town personnel involved in the procurement process are aware of, and comply …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-worcester-claims-audit-2022m-145William Floyd Union Free School District – Check Signing and Online Banking (2022M-192)
… (Board) and District officials ensured check signings and online banking transactions were appropriate and secure. Key … six District accounts. District officials did not conduct online banking transactions in the most secure manner through … maintains control of her electronic check signature at all times. Designate a Deputy Treasurer to sign checks and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/03/william-floyd-union-free-school-district-check-signing-and-online-bankingCheektowaga Economic Development Corporation (CEDC) – Revolving Loan Program (2021M-85)
… (CEDC) Board properly managed and monitored the revolving loan fund program. Key Findings The CEDC Board did not properly manage or monitor the revolving loan fund program and was unaware inadequate accounting … records were not complete, accurate or up to date. Loan repayments were not properly accounted for or deposited …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/11/05/cheektowaga-economic-development-corporation-cedc-revolvingSidney Central School District - Financial Management (2019M-243)
… reported fund balances exceeded its statutory limit in all three fiscal years. After adding back unused … and reduce them to reasonable levels, as appropriate, in accordance with applicable statutes. Reduce surplus fund balance in a manner that benefits District taxpayers. Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sidney-central-school-district-financial-management-2019m-243