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State Agencies Bulletin No. 257
… in Bargaining Units 02, 03, 04, 35, 41, 42, 47, 79, 87 and 97 represented by the Civil Service Employees Association … Effective Date(s) Administration checks dated May 23, 2001 and Institution checks dated May 31, 2001 Agency Actions No …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/257-new-insurance-program-csea-membersOperational Advisory No. 32
… Subject : Chapter VII.3 Refund of Appropriation/AP Adjustment Vouchers Guidance : The Office of the State Comptroller (OSC) has updated Chapter … Citibank but the refund would be from the actual vendor (i.e. Staples). Agencies must include the Citibank voucher ID …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/32-refund-appropriation-ap-adjustment-voucher-guidelinesGeneva City School District - Reserves (2018M-51)
… financed reserves. Key Findings The Board has not adopted a reserve policy. The Board did not include provisions to fund reserves in its annual budgets. Seven reserves with balances totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/22/geneva-city-school-district-reserves-2018m-51Cheektowaga-Maryvale Union Free School District - Continuing Education (2019M-123)
… Key Findings Community education financial activity was not accounted for in the correct fund. Certain literacy program revenue was … Fringe benefit costs were disproportionately charged to the community education program expenditure account …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/06/cheektowaga-maryvale-union-free-school-district-continuing-educationBroome County – Financial Condition (2013M-224)
… our audit was to examine the County’s financial condition for the period January 1, 2012, to February 21, 2013. … serves as the Chair. The County’s budgeted expenditures for fiscal year 2013 included amounts totaling approximately $247.7 million for the general fund, $9.6 million for the County road fund, …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/broome-county-financial-condition-2013m-224Village of Gowanda – Procurement (2013M-175)
… the Village’s purchasing practices for the period June 1, 2011, through April 26, 2013. Background The Village of … for the 2012-13 fiscal year included appropriations of $1.6 million for the general fund, $695,327 for the sewer fund … and $445,993 for the water fund. Key Finding We tested 16 purchases totaling $408,028 made in the 2011-12 and …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-gowanda-procurement-2013m-175Unified Court System Bulletin No. UCS-71
… Purpose To notify agencies of the new Deduction Code 300 , MetLife Permanent Life Program. Affected Employees … Deduction CD (Agency) page and enter Deduction Code 300 with the applicable effective date and flat amount. … Met Life at (516) 739-5384 or e-mail pweess@metlife.com . … To notify agencies of the new Deduction Code 300 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-71-voluntary-metlife-permanent-life-program-certain-employeesState Comptroller DiNapoli Releases School Audits
… School District and the Peru Central School District . "In an era of limited resources and increased accountability, … school finances and operations, my office continues to provide taxpayers the assurance that their money is being … District – Fund Balance (Cortland County) The board did not appropriately manage the district's fund balance to …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-school-audits-0August 1999: New York State Environmental Facilities Corporation State Revolving Loan Funds
… and public authorities nearly $5 billion in long and short term loans to finance eligible clean water and drinking water … from the revolving fund (long term leverage loans, short term direct loans, and long term direct loans) and the …
https://www.osc.ny.gov/local-government/publications/august-1999-new-york-state-environmental-facilities-corporation-state-revolving-loan-fundsAccounts Payable Advisory No. 16
… XII, Section 5.C - Selecting the Appropriate Vendor and Address Sequence , Business Units must select the correct Vendor ID and Address Sequence when processing payments to …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/16-complex-entity-long-island-power-authorityLetchworth Central School District - Reserves (2018M-176)
… District officials disagreed with certain aspects of our findings and recommendations. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/letchworth-central-school-district-reserves-2018m-176Unified Court System Bulletin No. UCS-20
… be directed to the Payroll Deductions mailbox. To obtain authorization cards and for information about employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-20-new-voluntary-insurance-code-certain-employees-unified-courtEssex County Sheriff’s Department – Internal Controls Over Cash Receipts and Disbursements (2013M-35)
… Purpose of Audit The purpose of our audit was to examine the Sheriff’s Departments’ internal controls over … to September 30, 2012. Background Essex County is located in northeastern New York State and has a population of … million. Key Findings Cash receipts and disbursements were not processed in accordance with the policy. The civil clerk …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-sheriffs-department-internal-controls-over-cash-receipts-andWatervliet City School District – Payroll and Claims Processing (2013M-4)
… of Audit The purpose of our audit was to examine the District’s payroll and claims processing operations for the period July 1, 2011, to June 30, 2012. Background The Watervliet City School District is located in the City of Watervliet in …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/watervliet-city-school-district-payroll-and-claims-processing-2013m-4Uniondale Union Free School District – Procurement (2016M-195)
… Purpose of Audit The purpose of our audit was to assess the District’s procurement procedures for the period July 1, 2014 through … The Uniondale Union Free School District is located in the Town Hempstead, Nassau County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/uniondale-union-free-school-district-procurement-2016m-195Binghamton-Johnson City Joint Sewage Treatment Plant – Sewage Operation Costs (2015M-213)
… Purpose of Audit The purpose of our audit was to determine if sewage treatment services were provided … January 1, 2012 through December 31, 2014. Background In 1965, the City of Binghamton and the Village of Johnson … Findings The quality of the discharged treated flow does not meet the New York State Department of Environmental …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/binghamton-johnson-city-joint-sewage-treatment-plant-sewage-operation-costs-2015mThree Town Fire District - Board Oversight of Financial Activities (2018M-106)
… financial reports, which limited the Board’s ability to manage the District’s financial affairs. The Board did not … agreed with our recommendations and indicated they planned to initiate corrective action. … Three Town Fire District …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/09/07/three-town-fire-district-board-oversight-financial-activities-2018m-106Hoags Corners Volunteer Fire Company, Inc. – Internal Controls (2014M-09)
… Purpose of Audit The purpose of our audit was to assess Fire Company controls over financial activities for … The Hoags Corners Volunteer Fire Company is located in Rensselaer County and provides fire protection services to … although the by-laws require timely deposits, "timely" is not defined in the by-laws. The Treasurer does not issue any …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/hoags-corners-volunteer-fire-company-inc-internal-controls-2014m-09Comptroller DiNapoli Releases Municipal Audits
… , Willsboro Fire District and the Town of Wilson . “In today’s fiscal climate, budget transparency and … municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … Financial Activities (Essex County) The treasurer does not maintain running cash balances in the check book …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-auditsRichmond Fire District – Internal Controls Over Financial Operations (2013M-357)
… Purpose of Audit The purpose of our audit was to determine whether District controls are adequate to ensure … 7, 2013. Background The Richmond Fire District, located in Ontario County, is a district corporation of the State, … over the last three years because the Board has not adequately budgeted for expenditures. Specifically, the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/richmond-fire-district-internal-controls-over-financial-operations-2013m