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Brighton Memorial Library – Board Oversight (2015M-116)
… January 1, 2014 through February 28, 2015. Background The Brighton Memorial Library is a municipal library located in the Town of Brighton, Monroe County. The Library, which received its … Brighton Memorial Library Board Oversight 2015M116 …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/brighton-memorial-library-board-oversight-2015m-116Town of Chemung – Intermunicipal Consolidation Agreement (2022M-207)
… labor costs. Officials did not establish procedures to evaluate labor costs by town. For example: Timecard information was not used to monitor labor costs for services provided to Ashland. Highway employees’ timecards did not always …
https://www.osc.ny.gov/local-government/audits/town/2023/04/21/town-chemung-intermunicipal-consolidation-agreement-2022m-207Village of Waterford – Board Oversight (2022M-70)
… provided adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of … or ensure annual audits were conducted in a timely manner. Key Recommendations Establish sufficient compensating … to take corrective action. Appendix B includes our comment on issues raised in the Village’s response letter. …
https://www.osc.ny.gov/local-government/audits/village/2022/07/29/village-waterford-board-oversight-2022m-70Cohoes City School District – Medicaid Reimbursements (2022M-107)
… Medicaid reimbursements by submitting claims for all services provided to Medicaid eligible students with signed … by submitting claims for all eligible Medicaid services provided. We reviewed reimbursements for 20 eligible … Claims were not submitted for 814 eligible Medicaid services. Had these services been claimed, the District could …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/cohoes-city-school-district-medicaid-reimbursements-2022m-107Port Washington Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-33)
… Department (SED) regulations. Only teaching staff and teaching assistants at the middle school were offered the … maintain documentation to support attendance for training and we were unable to determine which staff members … Recommendation Provide mental health training to all staff and ensure it is completed by September 15, as required. Such …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/port-washington-union-free-school-district-mental-health-trainingMalone Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-32)
… to support attendance for the training was not maintained and we were unable to determine the staff who attended and completed the training. Key Recommendation Provide mental health training to all staff and ensure it is completed by September 15, as required. Such …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/malone-central-school-district-mental-health-training-component-new-yorkShelter Island Union Free School District - Fund Balance (2020M-23)
… Surplus fund balance levels exceeded the statutory limit by at least 5.4 percentage points from fiscal years … used to fund operations during this time. The unemployment insurance reserve was overfunded and the employee benefit … needed or used to fund operations. Review the unemployment insurance reserve and determine whether the balance is …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/24/shelter-island-union-free-school-district-fund-balance-2020m-23Town of Beekman – Misappropriation of Cash Receipts (2015M-41)
… audit was to evaluate internal controls over the Town’s cash receipts for the period January 1, 2013 through July 31, 2014. … in our audit. Key Findings A total of $149,219 in cash was not deposited into any of the Town’s bank accounts … our audit was to evaluate internal controls over the Towns cash receipts for the period January 1 2013 through July 31 …
https://www.osc.ny.gov/local-government/audits/town/2015/04/17/town-beekman-misappropriation-cash-receipts-2015m-41State Agencies Bulletin No. 960
… to select a Contribution Status of “Contributing” and an Election Option Code of “SEO” (Standard Election Option). Although all agencies will have the ability … Date of Membership per the information provided in the *Election Date field. Enter the Benefit Plan of “ ERSBT5 ” in …
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
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-2003-1Opinion 89-9
… of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court cases or statutory … deceased employee) SURROGATE'S COURT PROCEDURE ACT, §1310: A municipality may pay the unclaimed wages of a deceased …
https://www.osc.ny.gov/legal-opinions/opinion-89-9Opinion 88-9
… Prior to such delegation, the town board must call and conduct a public hearing on the increase or improvement … enlargement of the district's pumping, filtration and purification facilities. You also state that no town … in accordance with the provisions of sections 202-b and 216 of the Town Law. Section 202-b of article 12 of the …
https://www.osc.ny.gov/legal-opinions/opinion-88-9Opinion 94-24
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-94-24Opinion 91-44
… insurance plan. October 16, 1991 Richard T. Nolan, Esq. Mt. Sinai Fire District …
https://www.osc.ny.gov/legal-opinions/opinion-91-44VII.2.A Direct Journal Payment – VII. State Revenues and Appropriated Loan Receivables
… received by an agency that do not need to be applied to a customer AR Item, such as miscellaneous receipts. The process … in error. Additional fields on the Payments tab include: Customer ID: A Customer ID is required when depositing receipts from public … received by an agency that do not need to be applied to a customer AR Item such as miscellaneous receipts …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2a-direct-journal-paymentState Agencies Bulletin No. 1971
… This bulletin is superseded by Payroll Bulletin No. 1971.1 . Purpose The … this bulletin is to provide step-by-step guidance to enter a Direct Deposit and provide the details of the new Direct … last 4 of the employee’s SSN. Phone: OSC does not specify what phone number the employee must provide. However, if the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1971-direct-deposit-guidance-and-audit-queryCity of Yonkers – Budget Review (B18-6-7)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers’ financial condition in the current and future … City of Yonkers Budget Review B1867 …
https://www.osc.ny.gov/local-government/audits/city/2018/07/30/city-yonkers-budget-review-b18-6-7Department of Transportation Bulletin No. DOT-14
… 2008 implementing agreements between the State of New York and the Civil Service Employees Association provides for Call … maintenance program of the Highway Maintenance Division and who were called out ten (10) or more times during the … Earn Code: COB Amount: Applicable Amount Payroll Register and Employee Paycheck The Earn Code COB and the amount will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-14-call-out-response-payment-employees-engaged-winter-maintenanceDepartment of Transportation Bulletin No. DOT-16
… 2008 implementing agreements between the State of New York and the Civil Service Employees Association provides for Call … maintenance program of the Highway Maintenance Division and who were called out ten (10) or more times during the … Earn Code: COB Amount: Applicable Amount Payroll Register and Employee Paycheck The Earn Code COB and the amount will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-16-call-out-response-payment-employees-engaged-winter-maintenanceDepartment of Transportation Bulletin No. DOT-18
… Bonus Pay for eligible employees. The Winter Maintenance season is from November 1, 2010 to April 15, 2011. … and who were called out ten (10) or more times during the season will receive payments based on the following: … 95% Calls $500.00 Employees who were Active during the season but have been Inactive since March 31, 2011 also will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-18-call-out-response-payment-employees-engaged-winter-maintenance