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Contract Advisory No. 12
… The e-Documents system will also be used to electronically sign contracts submitted via the Gateway when those contracts … routed to OSC for approval, and if so, to which BOC audit team it will be assigned, Audit Type will now also indicate …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/12-electronic-contracting-grants-gateway-transactionsSweet Home Central School District – Financial Management (2016M-207)
… The Sweet Home Central School District is located in the Towns of Amherst and Tonawanda in Erie County. The District, which operates six schools with … officials improperly set aside more than $6.5 million in a debt reserve. Because District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/sweet-home-central-school-district-financial-management-2016m-207Red Creek Protective Fire Company, Inc. – Controls Over Financial Activities (2014M-271)
… Audit The purpose of our audit was to evaluate whether the Company’s internal controls ensure that financial activity was properly recorded and reported and that Company moneys were safeguarded for the period January 1, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/red-creek-protective-fire-company-inc-controls-over-financialClark Mills Fire District – Controls Over Financial Activities (2014M-315)
… 2014 fiscal year. Key Findings The Board did not adopt an investment policy as required by GML. The District has been using a credit union for the deposit and temporary investment of District funds, which is not authorized by GML. … and 2013 as required by GML. Key Recommendations Adopt an investment policy as required by GML. Deposit and invest …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/clark-mills-fire-district-controls-over-financial-activities-2014m-315Mount Vernon Industrial Development Agency – Project Approval and Monitoring (2013M-364)
… The Mount Vernon Industrial Development Agency is located in the City of Mount Vernon in Westchester County and is … Its purpose is to promote, develop, encourage and assist in acquiring, constructing, improving, maintaining or … Policy to projects. Several projects did not include a cost-benefit analysis. Project documents, such as signed …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/04/18/mount-vernon-industrial-development-agency-project-approvalFiling Requirements – World Trade Center Presumption
… , we strongly encourage you to file an Application for World Trade Center Notice (RS6047-N) by September 11, 2026. Filing this Notice will protect your rights, and the … disability retirement will become effective as of the date of reclassification. It is not retroactive to your date …
https://www.osc.ny.gov/retirement/publications/world-trade-center/filing-requirementsRhinebeck Central School District – Extra-Classroom Activities (2017M-135)
… is located in the Towns of Clinton, Hyde Park, Milan, Red Hook, Rhinebeck and Stanford in Dutchess County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/rhinebeck-central-school-district-extra-classroom-activities-2017m-135Ordinary Death Benefit – New Career Plan
… first $50,000 of this benefit is paid in the form of group term life insurance, which is currently exempt from federal income tax. …
https://www.osc.ny.gov/retirement/publications/1515/ordinary-death-benefitOrdinary Death Benefit – Police and Fire Plan
… Your beneficiary may be entitled to an ordinary death benefit if your death is not attributable to an on-the-job accident. The … terminated by resignation, employer action or any other means while receiving those benefits; or Within 12 months of …
https://www.osc.ny.gov/retirement/publications/1512/ordinary-death-benefitSouth Huntington Union Free School District – Financial Condition (2016M-132)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, 2014 through December 31, 2015. Background The South Huntington Union Free School District is located in the Town of Huntington, Suffolk …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/south-huntington-union-free-school-district-financial-condition-2016m-132North Merrick Union Free School District – Treasurer’s Duties (2013M-366)
… upon request. … North Merrick Union Free School District Treasurers Duties 2013M366 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/north-merrick-union-free-school-district-treasurers-duties-2013m-366Westmoreland Central School District – Financial Condition (2014M-283)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Central School District is located in the Towns of Vernon, Westmoreland and Whitestown and the City of Rome in Oneida County and has approximately 950 students …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/westmoreland-central-school-district-financial-condition-2014m-283Floral Park-Bellerose Union Free School District – Financial Management (2013M-359)
… year’s operations, District officials actually used $2.5 million (24 percent) of unexpended surplus funds for … to make it appear that they were in compliance with the 4 percent statutory limit, when in fact, they were not. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/14/floral-park-bellerose-union-free-school-district-financial-managementPlattsburgh Public Library – Circulation Desk Cash Receipts (2015M-8)
… over cash receipts recorded in the system or the cash register and stated that one employee was required to count … compare the total amount of cash collected with the cash register tapes. Key Recommendations Establish comprehensive … receipts collected and compare the total with the cash register tapes. Compare the amounts collected as recorded in …
https://www.osc.ny.gov/local-government/audits/library/2015/04/03/plattsburgh-public-library-circulation-desk-cash-receipts-2015m-8State Comptroller DiNapoli Releases Municipal Audits
… issued. City of Elmira – Audit Follow Up (Chemung County) A prior audit of the city found the council and city … spending, the state's 180,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-auditsRed Flags – Improving the Effectiveness of Your Claims Auditing Process
… should use common sense and reasonable skepticism when any claim appears to be out of the ordinary. Even when all required … voids or credits New vendors, especially if payment goes to a post office (PO) box Items purchased that are not …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/red-flagsRipley Central School District – Payroll and Leave Accruals (2021M-53)
… were not properly reviewed or approved, as required. In addition, the payroll clerk (clerk) did not deduct a total …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-payroll-and-leave-accruals-2021m-53Andes Central School District – Financial Management (2013M-250)
… The Andes Central School District (District) is located in Delaware County. The District is governed by a Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/andes-central-school-district-financial-management-2013m-250DiNapoli: Local Sales Tax Collections Up 3.8% in August
… Local sales tax collections in New York state increased by 3.8% in August compared to the same month in 2023, according … DiNapoli. Overall, local collections totaled $1.85 billion for the month, up $68 million year over year. “Growth in … reflects reported sales by vendors. The next quarterly numbers (for July-September) will be available in October. …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-local-sales-tax-collections-3-point-8-percent-augustDiNapoli: Local Sales Tax Collections Nearly Flat in July
… tax collections in New York state increased by 0.2% in July compared to July 2023, according to data released today by State Comptroller … reflects reported sales by vendors. The next quarterly numbers (for July-September) will be available in October. …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-local-sales-tax-collections-nearly-flat-july