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Three Village Central School District – Financial Operations (2021M-141)
… [ read complete report - pdf ] Audit Objective Determine whether Three … the Treasurer’s duties or provide greater oversight as a compensating control. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/three-village-central-school-district-financial-operations-2021m-141Johnstown Public Library – Cash Receipts (2014M-304)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls over the Library’s cash … points for greater accountability. Establish procedures to ensure that cash and checks are stored in a secure location until deposited and to require that receipts are deposited in the bank in a …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/johnstown-public-library-cash-receipts-2014m-304Brighton Memorial Library – Board Oversight (2015M-116)
… failed to review the bank statements, reconciliations and investment statements. Key Recommendations Audit and approve all claims prior to payment and document the approval in the minutes. Establish a policy …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/brighton-memorial-library-board-oversight-2015m-116Otisco Fire District – Financial Operations (2016M-415)
… the Board had adequate financial management procedures in place to annually report the District’s financial … the State, distinct and separate from the Town of Otisco in Onondaga County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/17/otisco-fire-district-financial-operations-2016m-415Town of Beekman – Misappropriation of Cash Receipts (2015M-41)
… five-member Town Board, is located in Dutchess County and has a population of approximately 15,000. In February … larceny in the theft of $390,178 from the Town and, on March 5, was charged with grand larceny related to … was not deposited into any of the Town’s bank accounts and cannot be accounted for. The Board did not adequately …
https://www.osc.ny.gov/local-government/audits/town/2015/04/17/town-beekman-misappropriation-cash-receipts-2015m-41Shelter Island Union Free School District - Fund Balance (2020M-23)
… from 2015-16 through 2018-19. As a result, $1.7 million in appropriated fund balance was not used to fund operations … employee benefit accrued liability reserve. Create CAPs in response to external audit reports that indicate who will …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/24/shelter-island-union-free-school-district-fund-balance-2020m-23Village of Waterford – Board Oversight (2022M-70)
… and reviewed. Ensure all claims paid in advance were for allowable purposes, audit claims paid in advance of audit … Board meeting, or ensure annual audits were conducted in a timely manner. Key Recommendations Establish sufficient … indicated they planned to take corrective action. Appendix B includes our comment on issues raised in the Village’s …
https://www.osc.ny.gov/local-government/audits/village/2022/07/29/village-waterford-board-oversight-2022m-70Opinion 91-44
… (health insurance) FIRE DISTRICTS -- Appropriations and Expenditures (health insurance for fire commissioners) … to Article XI of the Civil Service Law (§160 et seq .) and regulations of the president of the Civil Service … Service Law, §160; 4 NYCRR 73). Pursuant to Article XI and the regulations, a fire district, as a "district …
https://www.osc.ny.gov/legal-opinions/opinion-91-44State Agencies Bulletin No. 960
… On December 10, 2009, the Governor signed into law pension reform legislation (Assembly Bill No. A40026 and … constitutional requirements, only applies to new members of ERS who first join on or after January 1, 2010. Some of the significant changes impacting Tier 5 members include, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/960-new-tier-5-benefit-structure-new-york-state-employees-retirement-systemOpinion 2003-1
… within the extension. Towns are authorized to establish and extend water districts upon petition of owners of taxable … of the Town Law (§209-a, et seq .). Under both articles 12 and 12-A, a public hearing is required (Town Law §§193, … of establishing a water district are assessed, levied and collected in the same manner and at the same time as …
https://www.osc.ny.gov/legal-opinions/opinion-2003-1Opinion 94-24
… that bear on the issues discussed in the opinion. BONDS AND NOTES -- Referendum Requirements (for bonds with proposed … -- Permissive (need for when town purchases real property and constructs town hall) TOWN LAW, §220; LOCAL FINANCE LAW, … land for a town hall with current year tax revenues and to construct the town hall using such revenues, each …
https://www.osc.ny.gov/legal-opinions/opinion-94-24Opinion 89-9
… deceased employee) SURROGATE'S COURT PROCEDURE ACT, §1310: A municipality may pay the unclaimed wages of a deceased … pursuant to this section. You ask about the disposition of an unclaimed paycheck of a deceased county employee who died intestate. According to your letter, the only known heir of the deceased employee is a sister, who has been …
https://www.osc.ny.gov/legal-opinions/opinion-89-9Opinion 88-9
… real property by district governed by separate board) TOWN LAW, §§202-b, 215[5], 216: A town board may delegate to a … is needed for an anticipated enlargement of the district's pumping, filtration and purification facilities. You also …
https://www.osc.ny.gov/legal-opinions/opinion-88-9VII.2.A Direct Journal Payment – VII. State Revenues and Appropriated Loan Receivables
… can only be done on an AR Deposit using two sequences that net the deposit total to zero. These corrections should be … can only be done on an AR Deposit using two sequences that net the deposit total to zero. These corrections should be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2a-direct-journal-paymentComptroller DiNapoli Releases School District Audits
… supporting documentation for collections, including 23 of 48 deposits totaling $45,518. REACH Academy Charter School …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-school-district-audits-0Early Childhood Learning Center of Greene County – Compliance With the Reimbursable Cost Manual
… (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) … expenses that lacked sufficient supporting documentation and $645 for certain non-audit services, depreciation, and advertising expenses that were not reimbursable. Key …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/early-childhood-learning-center-greene-county-compliance-reimbursable-cost-manualCapital Planning (Follow-Up)
… which NFTA provided $10.4 million. The remaining capital funds were provided by either the State or federal …
https://www.osc.ny.gov/state-agencies/audits/2018/09/04/capital-planning-followCity of Glen Cove– Budget Review (B7-13-16)
… review was to determine whether the significant revenue and expenditure projections in the City’s proposed budget for … operating expenditures with unrealistic revenue estimates and one-shot revenues is not prudent. The City projects … surpluses for the 2013 fiscal year for the general fund and the water fund. However, due to overstated revenue …
https://www.osc.ny.gov/local-government/audits/city/2013/10/16/city-glen-cove-budget-review-b7-13-16CUNY Bulletin No. CU-602
… to include additional information required for OSC’s audit and approval. Effective Date Immediately Agency Actions … form requires agencies to provide additional information and certify that they have verified all prior service with … plan providers. The fields below have been added and should be completed by the Agency: Last 4 of SSN Hire …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-602-revised-form-tiaa-eligible-employeesState Agencies Bulletin No. 1614
… Purpose To inform agencies of the change of the income code field on the Federal Tax Data page in PayServ for Non … View PeopleSoft has removed the numeric income code value field on the Federal tax Data page. Agencies will no longer …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1614-change-non-resident-alien-nra-income-codes-payserv