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August 1999: New York State Environmental Facilities Corporation State Revolving Loan Funds
… EFC must pass a resolution authorizing the issuance of serial bonds in the full amount of the application to EFC. At the time of the closing the local government issues serial bonds which are held by EFC as security for the … used to subsidize the borrower's interest expense on the serial bonds, producing a lower effective rate of interest. …
https://www.osc.ny.gov/local-government/publications/august-1999-new-york-state-environmental-facilities-corporation-state-revolving-loan-fundsUnified Court System Bulletin No. UCS-125
… Purpose To notify the Unified Court System of the modified eligibility for Deduction Code 380 , AFLAC … Bargaining Unit SA represented by the Citywide Association of Law Assistants of the Civil, Criminal and Family Courts Effective Date(s) … To notify the Unified Court System of the modified eligibility for Deduction Code 380 AFLAC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-125-change-eligibility-aflac-voluntary-supplementary-insuranceUnified Court System Bulletin No. UCS-124
… Program. Affected Employees Employees in Bargaining Unit SA represented by the Citywide Association of Law Assistants …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-124-change-eligibility-metlife-whole-life-insurance-programUnified Court System Bulletin No. UCS-111
… Insurance Program. Affected Employees Employees in Bargaining Unit SN represented by the Court Attorneys …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-111-change-eligibility-aflac-voluntary-supplementary-insurancesTaconic Hills Central School District – Financial Management (2019M-155)
… Findings The Board overestimated appropriations by a total of $12.6 million from 2013-14 through 2017-18. As of June 30, 2018, surplus fund balance totaled approximately … estimates for revenues and appropriations and the amount of fund balance that will be used to fund operations. Reduce …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/taconic-hills-central-school-district-financial-management-2019m-155Town 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-342Village of Parish – Board Oversight (2012M-240)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of the claims and annual audit processes for the period June 1, 2010, to March 31, 2012. Background The Village of Parish is … ensure that all claims were audited, were audited prior to payment, and did not properly audit all claims to ensure …
https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-parish-board-oversight-2012m-240Orleans/Niagara Board of Cooperative Educational Services – Capital Assets (2023M-103)
… Objective Determine whether the Orleans/Niagara Board of Cooperative Educational Services (BOCES) capital asset … for $115,351 (two capital assets, with a purchase price of $4,437, had more than one exception).Specifically: 27, … and a portable video magnifier, purchased for a total of $4,769, could not be located. These discrepancies occurred …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/orleansniagara-board-cooperative-educational-services-capital-assets-2023m-103Little Flower Union Free School District – Fixed Assets (2022M-78)
… contributed to: 231 assets that cost $48,700 were not in the District’s inventory records. 175 assets that cost $179,000 were not accurately recorded in the inventory records and assigned tag numbers. 37 assets … District officials disagreed with certain findings in our report. Appendix B includes our comments on issues …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/little-flower-union-free-school-district-fixed-assets-2022m-78Batavia City School District – Information Technology Equipment Inventory (2022M-74)
… written policy for establishing and maintaining controls to appropriately track and inventory IT equipment. Maintain a … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/batavia-city-school-district-information-technology-equipment-inventoryFrankfort-Schuyler Central School District – Information Technology Assets and Network Access (2022M-151)
… network user accounts were not needed. Enter into a service level agreement (SLA) with each of the District’s IT service providers to clearly identify the IT services and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/30/frankfort-schuyler-central-school-district-information-technology-assetsWillsboro Fire Department – Financial Operations (2014M-206)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the … The Willsboro Fire Department is located in the Town of Willsboro in Essex County. The Department provides fire …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/10/willsboro-fire-department-financial-operations-2014m-206CUNY Bulletin No. CU-551
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee … and automatically increase the current amount of $44.14 to $48.64. Agency Actions Notify affected employees. … Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-551-international-union-painters-and-allied-trades-iupat-localCUNY Bulletin No. CU-655
… by Payroll Bulletin CU-655.1 Purpose To notify agencies of health benefits rate changes for GHI-CBP Health Insurance Affected Employees CUNY employees with … To notify agencies of health benefits rate changes for GHICBP Health Insurance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-655-city-new-york-health-insurance-rate-changesCUNY Bulletin No. CU-655.1
… Payroll Bulletin CU-655 Purpose To notify agencies of health benefits rate changes for GHI-CBP Health Insurance Affected Employees CUNY employees with … To notify agencies of health benefits rate changes for GHICBP Health Insurance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-6551-city-new-york-health-insurance-rate-changesNotice of Assessment on State Lands
… statutory language with operational procedures relating to assessments on state lands. Memo Bill Text Status … statutory language with operational procedures relating to assessments on state lands …
https://www.osc.ny.gov/legislation/notice-assessment-state-landsTown of Hempstead Sanitary District Number 14 – Board Oversight (2017M-40)
… Purpose of Audit The purpose of our audit was to assess the Board’s oversight of the District’s financial operations for the period January … Town of Hempstead Sanitary District Number 14 Board Oversight …
https://www.osc.ny.gov/local-government/audits/district/2017/06/02/town-hempstead-sanitary-district-number-14-board-oversight-2017m-40Village of St. Johnsville – Records and Reports (2015M-1)
… 1, 2011 through August 31, 2014. Background The Village of St. Johnsville is located in the Town of St. Johnsville, Montgomery County, and has a population of … Village of St Johnsville Records and Reports 2015M1 …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-st-johnsville-records-and-reports-2015m-1Village of Greenwich – Justice Court Operations (2014M-023)
… and issued. Further, Court officials did not use manual press numbered duplicate receipts as a mitigating control. … to the reconciled bank balance each month. Use manual press numbered receipts in addition to the computer generated …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/05/30/village-greenwich-justice-court-operations-2014m-023State Comptroller DiNapoli Releases Municipal Audits
… ensure the required financial information was filed in a timely manner. Selkirk Fire Company No. 2 – Board Oversight … adequate accounting records, deposited collections timely and intact and made mandatory filings accurately and in a timely fashion. Slate Hill Fire District – Procurement and …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-municipal-audits