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City of Watertown – Sexual Harassment Prevention Training (S9-23-3)

… action. Appendix B includes our comment on an issue raised in the City’s response letter. … audit watertown city …

https://www.osc.ny.gov/local-government/audits/city/2023/09/01/city-watertown-sexual-harassment-prevention-training-s9-23-3

Village of Gilbertsville – Cash Receipts and Disbursements (2014M-267)

… Purpose of Audit The purpose of our audit was to examine the Village’s cash receipt and disbursement practices for the period June … 2014. Background The Village of Gilbertsville is located in the Town of Butternuts, Otsego County, and has …

https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-gilbertsville-cash-receipts-and-disbursements-2014m-267

Town of Southold – Sexual Harassment Prevention Training (S9-23-10)

… report – pdf] Audit Objective Determine whether Town of Southold (Town) employees and elected officials completed … not provided to all employees and elected officials. Of the 45 total individuals we tested (26 selected employees and … elected officials, and include five of the 16 individuals in our testing that did not complete the annual SHP Training. …

https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-southold-sexual-harassment-prevention-training-s9-23-10

St. Lawrence County Industrial Development Agency – Project Approval and Monitoring (2021M-151)

Determine whether the St. Lawrence County Industrial Development Agency (SLCIDA) Board appropriately evaluated projects before approval and subsequently monitored the performance of businesses that received financial benefits.

https://www.osc.ny.gov/files/local-government/audits/2021/pdf/st-lawrence-county-ida-2021-151.pdf

Copiague Fire – Mechanic Shop Operations (2021M-93)

Determine whether the Copiague Fire District (District) Board of Fire Commissioners (Board) and District officials adequately monitored the mechanic shop’s (Shop’s) financial condition and safeguarded District assets.

https://www.osc.ny.gov/files/local-government/audits/2022/pdf/copiague-2021-93.pdf

Town of Elba - Real Property Tax Exemptions (2018M-261)

… $6 million, on properties with a total assessed value of $15.5 million. The Assessor: Granted or subsequently …

https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-elba-real-property-tax-exemptions-2018m-261

Opinion 90-3

… legislative body; and using the taxable assessed value of all other real property. When a village elects direct cash … bears to the aggregate full valuation of real property in all of the cities and towns in such area" (emphasis added). …

https://www.osc.ny.gov/legal-opinions/opinion-90-3

Opinion 89-52

… and instructors to stimulate the improvement of training courses and the provision of courses in a manner which encourages participation. Such … be limited to the location, scheduling and structure of courses. (Emphasis added) We believe that the Legislature's …

https://www.osc.ny.gov/legal-opinions/opinion-89-52

II.4.C Cash and Basic Financial Statements – II. New York State Financial Accounting

… funding progress for other postemployment benefits and pension plans. Budgetary comparison schedules should present … postemployment benefits (OPEB) should present changes in net OPEB liabilities and related ratios, and a Schedule of … employer contributions, and changes in the net pension liability and related ratios. The government-wide financial …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4c-cash-and-basic-financial-statements

Village of Port Dickinson – Capital Asset Accountability (2023M-68)

… current capital asset list (asset list). We were unable to definitively locate and trace 32 of 35 assets reviewed to the Village’s asset list because the asset, purchase … agreed with our recommendations and indicated they planned to initiate corrective action. Appendix B includes our …

https://www.osc.ny.gov/local-government/audits/village/2023/08/18/village-port-dickinson-capital-asset-accountability-2023m-68

Qualified Personal Service Contracts (QPSC) Listing

… Governor Paterson issued Executive Order No. 6: Ensuring the Cost-Effectiveness of Contracts for Personal Services. … Personal Services Contracts (QPSCs) to a Task Force and on their agencies' websites. A QPSC is any new, renewed, … pursuant to State Finance Law §163 or §136-A, under which: The contract was approved on or after August 4, 2008; The …

https://www.osc.ny.gov/procurement/qualified-personal-service-contracts-qpsc-listing

Opinion 91-42

… This opinion represents the views of the Office of the State Comptroller at the time … treasurer); (cooperative investment of department funds and village funds); (gift of department funds to village … agree to transfer custody of village fire department funds from the department to the village treasurer for investment …

https://www.osc.ny.gov/legal-opinions/opinion-91-42

Accounts Payable Advisory No. 37

… have not reconciled their credit card charges timely. In fact, some unreconciled charges date back to April 2012. … Travel (NET) Charges To run reports to obtain details in SFS about outstanding credit card charges, navigate in the SFS as follows: Procurement Card transactions SFS Main …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/37-reconciliation-credit-card-transactions

State Agencies Bulletin No. 1685

… Comp Time II Cash Out should be processed in the following pay periods: Pay Period Effective Date Check Date Administration Pay Period 16L 11/14/18 11/28/18 Administration Pay Period …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1685-2018-csea-and-pef-over40-comp-time-ii-cash-out

Prompt Payment

… Signed into law on December 11, 2015 as Chapter 548 of the Laws of 2015 – A.7579 (Peoples-Stokes) / S.4929 … of time a payment is delayed due to the fund or sub-fund from which the payment is to be made having insufficient … of time a payment is delayed due to the fund or subfund from whic …

https://www.osc.ny.gov/legislation/prompt-payment

Village of Belmont – Water and Sewer Operations (2014M-101)

… was to review the Village’s water and sewer operations for the period June 1, 2012 through February 20, 2014. … four-member Board of Trustees. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $1 million, including $451,000 for the general fund, $216,000 for the water fund and …

https://www.osc.ny.gov/local-government/audits/village/2014/08/22/village-belmont-water-and-sewer-operations-2014m-101

SUNY Bulletin No. SU-129

… Purpose To inform agencies of OSC’s automatic processing and to provide instructions for … and changes. Affected Employees Graduate student employees in Bargaining Unit 28 Background The 2006 agreement between the State of New York and the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-129-october-1-2006-3-salary-increase-employees-graduate

Health Sciences Charter School - Student Enrollment and Billing (2019M-99)

… Determine whether student enrollment and billings to school districts of residence are accurate and supported. Key Findings The School did not: Correctly calculate State aid attributable to … receiving special education services. As a result, the School billed the Buffalo City School District (BCSD) $78,000 …

https://www.osc.ny.gov/local-government/audits/charter-school/2019/07/26/health-sciences-charter-school-student-enrollment-and-billing-2019m-99