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XVI.3.G Legal Compliance – XVI. Financial Reporting
… 1200 – Generally Accepted Accounting Principles and Legal Compliance , (1200.108-.111 Conflicts between Legal Provisions and GAAP) Process and Document Preparation: … basis reporting requires the disclosure of violations of legal and contractual provisions that could have a material …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3g-legal-complianceVolunteer Firefighters – Travel and Conference Expense Management
… incurred while attending training schools and courses of instruction for firefighters. General Municipal Law 12 … on the location of the training school or course of instruction. See Appendix A for more information on required … incurred while attending training schools and courses of instruction for firefighters …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/volunteer-firefightersCortland Housing Authority – Financial Condition (2015M-205)
… Purpose of Audit The purpose of our audit was to assess the Authority’s financial condition for the period … City of Cortland in Cortland County and was established to provide low-rent housing for qualified individuals. The …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/10/23/cortland-housing-authority-financial-condition-2015m-205Town of Fayette - Long-Term Planning and Information Technology (2019M-234)
… long-term financial and capital plans for a three- to five-year period. Develop and implement written IT … officials agreed with our findings and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2020/05/01/town-fayette-long-term-planning-and-information-technology-2019m-234Bemus Point Central School District - Capital Projects (2019M-212)
… project to the voters in a more transparent manner. The Board did not approve change orders or competitively bid seven change orders totaling $362,000 that exceeded the statutory bid limit. Key Recommendations Present the capital project …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/14/bemus-point-central-school-district-capital-projects-2019m-212Pittsford Central School District – Payroll (2021M-129)
… 63 employees we tested. However officials did not ensure: Payroll certifications were completed in a timely manner. Payroll process inefficiencies were identified and corrected. … and processing of direct deposits. Routinely review the payroll process for efficiency improvement opportunities. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/pittsford-central-school-district-payroll-2021m-129Seminars for Local Officials
… is not an easy task and that finding time in your schedule for essential training to enhance your fiscal oversight responsibilities can be difficult. For that reason, OSC’s Local Official Training Unit offers seminars for municipal and school district governing boards and other …
https://www.osc.ny.gov/local-government/academy/seminars-local-officialsState Comptroller Thomas P. DiNapoli Statement on Enacted State Budget
… "The passage of the 2014-15 state budget is a positive step for New York state. Governor Cuomo and the … The passage of the 201415 state budget is a positive step for New York state Governor Cuomo and the …
https://www.osc.ny.gov/press/releases/2014/04/state-comptroller-thomas-p-dinapoli-statement-enacted-state-budgetAccounts Payable Advisory No. 48
… Subject: Paying a Single Payment Vendor Reference: Guide to Financial … Operations (GFO), Chapter XII, Section 6.D – Paying a Single Payment Vendor Update: The Office of the State … vendor name information on a voucher when paying a single payment vendor in the Statewide Financial System …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/48-paying-single-payment-vendorCUNY Bulletin No. CU-588
… automatically be updated as follows: Bargaining Unit TA Old Rate: $49.69 New Rate: $62.19 Bargaining Unit T6 Old Rate: $46.16 New Rate: $58.66 Agency Actions Notify …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-588-united-brotherhood-carpenters-and-joiners-america-ubcjaCUNY Bulletin No. CU-285
… 378 . Affected Employees Employees in Bargaining Units SB, SE, SL, SM, SP, ST, SU, SV, SW, SX, SZ, TS and TT …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-285-deduction-code-378-future-planning-insuranceCUNY Bulletin No. CU-284
… 535 . Affected Employees Employees in Bargaining Units SB, SE, SL, SM, SP, ST, SU, SV, SW, SX, SZ, TS and TT …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-284-new-deduction-code-535-aflac-cuny-catastrophic-illnessAccounts Payable Advisory No. 40
… Operations (GFO), Chapter XII, Section 5.E - Paying for Miscellaneous Charges has been added, with the following … the voucher in the SFS should be used, including the “Misc Charge Amount” field. Effective immediately, vouchers which contain information in the “Misc Charge Amount” field will be rejected. …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/40-misc-charge-amount-field-balancing-sectionTown of Kirkwood - Board Oversight (2018M-71)
… and water and sewer billing adjustments. Perform, or cause to be performed, the required annual audit of the … agreed with our recommendations and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2018/07/20/town-kirkwood-board-oversight-2018m-71Village of Depew - Purchasing (2018M-158)
… Retain evidence of quotes or Village officials’ attempts to obtain quotes with the claim. Village officials agreed … and have initiated, or indicated they planned to initiate, corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2018/11/30/village-depew-purchasing-2018m-158Hampton Bays Union Free School District - Claims Processing (2018M-68)
… purchase orders. The purchasing agent approved 34 percent of the purchases tested, or 74 invoices for $19,845, after … ordered. Key Recommendations Enforce the District’s policy of not allowing confirming purchase orders. Develop … a policy governing employees’ use of the District’s Amazon Prime (Amazon) account. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/hampton-bays-union-free-school-district-claims-processing-2018m-68DiNapoli Statement on Greenville Arrest for Alleged Theft of Taxpayer Funded Resources
… Comptroller Thomas P. DiNapoli released the following statement regarding the arrest of Terry Williams for alleged theft of fuel from the … State Comptroller Thomas P DiNapoli released the following statement regarding the arrest of Terry Williams for alleged …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-statement-greenville-arrest-alleged-theft-taxpayer-funded-resourcesTown of Sheldon – Financial Management (2017M-261)
… Purpose of Audit The purpose of our audit was to determine whether the Board effectively managed and … plan. Key Recommendations Revise the fund balance policy to ensure a reasonable amount of unrestricted fund balance is …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-sheldon-financial-management-2017m-261Chappaqua Central School District – Financial Condition (2015M-193)
… Central School District is located in the Town of New Castle, Westchester County. The District, which operates six …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/chappaqua-central-school-district-financial-condition-2015m-193Village of Lindenhurst – Sexual Harassment Prevention Training (S9-23-13)
… officials completed annual sexual harassment prevention training (SHP Training). Key Findings None of the Village’s 240 total … employees and six elected officials were provided SHP Training during the 2021 annual training period. Key …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/22/village-lindenhurst-sexual-harassment-prevention-training-s9-23-13