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Westchester County – Budget Review (B18-6-2)
… to $538.4 million. The County budgeted $246.6 million in State aid revenue, which may be overestimated. Four of the … by the law. Key Recommendations Monitor sales tax and State aid revenues throughout the fiscal year and make any …
https://www.osc.ny.gov/local-government/audits/county/2018/03/30/westchester-county-budget-review-b18-6-2East Meadow Union Free School District – Financial Condition (2015M-332)
… the same three-year period. The workers’ compensation reserve fund and the unemployment insurance reserve fund are overfunded. Key Recommendations Revise the … budgets with realistic expenditure estimates. Use excess reserve funds to benefits District residents, in accordance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/east-meadow-union-free-school-district-financial-condition-2015m-332Plattsburgh Housing Authority – Tenant Rents (2015M-260)
… audit was to review the Authority’s internal controls over tenant rents for the period July 1, 2014 through July 31, … policies and procedures over the billing and collection of tenant rents. Billing and collection duties were not properly … and internal controls over the billing and collection of tenant rents. Segregate duties over the billing and …
https://www.osc.ny.gov/local-government/audits/city/2016/01/29/plattsburgh-housing-authority-tenant-rents-2015m-260Otisco Fire District – Financial Operations (2016M-415)
… Purpose of Audit The purpose of our audit was to examine whether the Board had adequate financial management procedures in place to annually report the District’s financial activity, review … did not present bank reconciliations and bank statements to the Board for review. Key Recommendations Ensure that the …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/17/otisco-fire-district-financial-operations-2016m-415Union Springs Central School District – Retiree Health Insurance Contributions (2016M-75)
… our audit was to assess the controls over retiree health insurance contributions for the period July 1, 2014 through … change, the District will pay more than it should for the insurance coverage. Key Recommendation Enhance procedures to … all retirees and their spouses/dependents receiving health insurance coverage. Such procedures could include regularly …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/union-springs-central-school-district-retiree-health-insuranceSchuylerville Central School District – Fund Balance (2016M-113)
… County. The District, which operates three schools with approximately 1,700 students, is governed by an elected … the District’s unrestricted fund balance is in compliance with the statutory limits and reduce the amount of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/schuylerville-central-school-district-fund-balance-2016m-113Opinion 88-69
… the town, in which the village is located, also contracts. You ask whether a village may contract for services with a …
https://www.osc.ny.gov/legal-opinions/opinion-88-69State Comptroller DiNapoli Releases Municipal & School Audits
… Auditors identified $41,000 in payroll payments to 12 employees that were either inaccurate or not authorized by …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-3State Agencies Bulletin No. 1890
… to inform agencies of the content information for the 2020 Form W-2. Affected Employees All employees who receive a Form W-2 Wage and Tax Statement for calendar year 2020 are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1890-form-w-2-wage-and-tax-statement-calendar-year-2020Fire Safety (2015-MS-1)
… to the following municipalities: Cities of Ithaca [pdf] , North Tonawanda [pdf] , Plattsburgh [pdf] , Poughkeepsie … from five municipalities (Hempstead, Lindenhurst, North Tonawanda, Plattsburgh and Poughkeepsie) did not review … drills. Five municipalities (Lindenhurst, Hempstead, North Tonawanda, Saratoga Springs and White Plains) did not …
https://www.osc.ny.gov/local-government/audits/city/2015/05/27/fire-safety-2015-ms-1Montrose Fire District – Claims Auditing (2025M-53)
… for preventing unauthorized, improper or fraudulent claims from being paid. A fire district board must audit the claims … report must be prepared and forwarded to our office within 90 days. To the extent practicable, implementation of the CAP …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/17/montrose-fire-district-claims-auditing-2025m-53Comptroller DiNapoli Releases Municipal Audits
… elected town clerk and justice. Village of Atlantic Beach – Cash Disbursement (Nassau County) The board did not … that were inadequately supported. Village of Atlantic Beach – Payroll (Nassau County) Although department …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-releases-municipal-auditsPayroll Improvement Project Bulletin No. PIP-006
… Training, Agency File Interface Testing, and Project Go Live. Effective Dates All timelines contained in this … File Interface Testing: December, 7 – 18, 2020 Project Go-Live: February 10, 2021 at Noon Agency Training and Testing … 18, 2020, during Agency Testing and Training. Project Go Live PayServ will be unavailable from noon February 10 – 15, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-006-payroll-improvement-project-agency-timelineAppendix A – Auditing Authority – Legal References – Improving the Effectiveness of Your Claims Auditing Process
… District Board of Education / Trustees. Education Law Sections 1604, 1724, 1804 (1), 1903(1), 2524, 2580 Board may, … create the office of claims auditor. Education Law Sections 1604(35), 1709(20-a), 1804(1), 1903(1), 2526 and … Office of county comptroller or county auditor. County Law Sections 575, 577 and 600 Town or Special District Town …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-auditing-authority-legal-referencesJoin Our Information Technology Team
… and motivated information technology professionals to join our team in entry-level positions, or as transfers into more advanced roles. We also offer a paid … specialists identify technology solutions, develop systems to support agency partners and use data analytics to improve …
https://www.osc.ny.gov/jobs/information-technologyAccounts Payable Advisory No. 20
… unless certified to dispose of the originals by the New York State Archives. Business Units must also comply with the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/20-document-attachments-sfsXII.5.E Processing Vouchers Against a Purchase Order – XII. Expenditures
… SECTION OVERVIEW AND POLICIES Business Units should, where practicable, use purchase orders … amount within the Business Unit’s authority as established in a law or contract. In addition, the purchase order establishes the encumbrance …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii5e-processing-vouchers-against-purchase-orderMalta Ridge Volunteer Fire Company, Inc. - Controls Over Financial Operations (2014M-178)
… within the Village of Round Lake. The Company is governed by a five-member Board of Trustees and an Executive Committee … signatures on all checks in accordance with the Company’s by-laws. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/12/malta-ridge-volunteer-fire-company-inc-controls-over-financialService Retirement Benefits – Special 20- and 25-Year Plans
… of 62% of their FAE. Section 383-e is a 20-year plan, for Tier 5 and 6 members only . What is the pension benefit calculation for … of 62% of their FAE. Section 383-f is a 25-year plan, for Tier 2 and 3 members only. Do members in the Section 383-e or …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/service-retirement-benefitsState Agencies Bulletin No. 1968
… Community Campaign (FCC) Code, which appears on the authorization card, must be used as the Deduction Code. Cards … will be sent to the vendor. Agency Actions Business Services Center Hosted Agencies (BSC) The BSC will provide … processing the SEFA pledge cards to agencies they service. Non-BSC Hosted Agencies Regarding employees not enrolling …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1968-2022-state-employees-federated-appeal-sefa-campaign