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IX.5 Federal Billing & Invoicing Overview – IX. Federal Grants
… Once an agency’s Customer Contract, Grant Award, Project, and Activities have been established in … Improvement Act (CMIA) of this Chapter. Billing for Federal grant drawdown is set up at the project level via the … Control section in order to properly bill the Federal Government for reimbursement. Guide to Financial Operations …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5-overviewTown of Cambria – Capital Projects Financing (2017M-161)
… is governed by an elected five-member Town Board, provides services including highway maintenance, snow removal, water … a $200,000 BAN to finance project costs for a town park comfort station and deposited the proceeds into the general … only when it is needed to fund project costs. Transfer comfort station BAN proceeds improperly deposited in the …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-cambria-capital-projects-financing-2017m-161Village of Endicott -- Budget Review (B17-4-7)
… actions, such as decreasing expenditure estimates or passing an override local law, to avoid adopting a budget …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-endicott-budget-review-b17-4-7State Agencies Bulletin No. 1350
… name and Social Security number on their employees’ Form W-2. This requirement also applies to resident and … employees. To ensure this requirement is met prior to Form W-2 production, OSC and agency Personnel/Payroll … Details Tab, Date of Death must be populated using the format of MM/DD/YYYY. NOTE: When an agency is made aware that …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1350-verification-employees-social-security-number-ssn-and-name-be-reportedState Comptroller DiNapoli Releases Municipal & School Audits
… local government audits were issued. Garrison Union Free School District – Information Technology (IT) (Putnam … follow after an unexpected IT disruption or disaster. As a result, district officials have an increased risk they may … placements. As a result, as of June 30, 2023, the district had not claimed $55,771 in state aid to which it was …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-auditsTown of Cato – Supervisor’s Records and Reports (2025M-141)
… adequate oversight. The lack of oversight resulted in errors and deficiencies in the Town’s accounting records remaining undetected and … These errors and deficiencies included $348,817 in receipts and $744,572 in disbursements that were not …
https://www.osc.ny.gov/local-government/audits/town/2026/03/27/town-cato-supervisors-records-and-reports-2025m-141Overview – Career Plan
… is usually your years of employment immediately before retirement. The calculation of your FAS can include, but is not limited to, the following types of payments. In some cases, certain restrictions may apply. … form of termination pay; Payments made in anticipation of retirement; Lump sum payment for deferred compensation; and …
https://www.osc.ny.gov/retirement/publications/1642/overviewOverview – New Career Plan
… credited service and your final average salary (FAS). For Tier 1, 2, 3 and 5 members, FAS is the average of the wages … months of service when your earnings were highest. For Tier 6 members, it is the average of your highest 60 consecutive …
https://www.osc.ny.gov/retirement/publications/1515/overviewOverview – Non-Contributory Plan with Guaranteed Benefits
… and your final average salary (FAS). For Tier 1, 2, 3 and 5 members, FAS is the average of the wages you earned … may apply. Regular salary; Overtime if earned in the period used in the FAS;* Holiday pay; Noncompensatory overtime earned for each year in …
https://www.osc.ny.gov/retirement/publications/1513/overviewOverview – Basic Plan with Increased-Take-Home-Pay (ITHP)
… credited service and your final average salary (FAS). For Tier 1, 2, 3 and 5 members, FAS is the average of the wages … months of service when your earnings were highest. For Tier 6 members, it is the average of your highest 60 consecutive …
https://www.osc.ny.gov/retirement/publications/1511/overviewOverview – Police and Fire Plan
… salary; Overtime earned in the period used in the FAS;* Holiday pay; Noncompensatory overtime earned for each year in …
https://www.osc.ny.gov/retirement/publications/1512/overviewHewlett Bay Fire District
… Purpose of Audit The purpose of our audit was to assess the District’s procedures for procuring … Consider amending the District’s procurement policy to include the use of competitive methods when procuring …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/hewlett-bay-fire-districtVillage of Sandy Creek – Cash Receipts and Disbursements (2017M-36)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that … 1, 2015 through August 31, 2016. Background The Village of Sandy Creek is located in Oswego County and has a … Village of Sandy Creek Cash Receipts and Disbursements 2017M36 …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-sandy-creek-cash-receipts-and-disbursements-2017m-36Village of Westfield – Water and Sewer Operations (2014M-209)
… The Treasurer only relevied closed overdue water and sewer accounts instead of all unpaid accounts. The Village did not charge penalties for late … an ordinance to encourage the timely collection of overdue accounts. Key Recommendations Ensure that the Treasurer …
https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-westfield-water-and-sewer-operations-2014m-209Village of Cape Vincent – Payroll and Claims Auditing (2015M-131)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls over payroll and … by the Board or by establishing an Office of the Auditor to fulfill the claims audit function. …
https://www.osc.ny.gov/local-government/audits/village/2015/08/28/village-cape-vincent-payroll-and-claims-auditing-2015m-131Voorheesville Central School District – Extra-Classroom Activities (2017M-181)
… documentation for all ECA fund collections. Ensure that disbursement requests are adequately supported and approved …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/08/voorheesville-central-school-district-extra-classroom-activities-2017mTown of Union Vale – Procurement and Information Technology (2017M-172)
… services. Adopt policies for Internet use, implement web filtering software and review web usage logs for unauthorized personal Internet use. …
https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-union-vale-procurement-and-information-technology-2017m-172Village of Nassau – Budgeting (2018M-3)
… 2014 through September 30, 2017. Background The Village of Nassau is located in the Town of Nassau in Rensselaer County and has a population of … Village of Nassau Budgeting 2018M3 …
https://www.osc.ny.gov/local-government/audits/village/2018/04/20/village-nassau-budgeting-2018m-3Brentwood Public Library – Leave Accruals (2018M-26)
Brentwood Public Library Leave Accruals 2018M26
https://www.osc.ny.gov/local-government/audits/library/2018/04/20/brentwood-public-library-leave-accruals-2018m-26Saratoga Springs City School District – Fund Balance (2016M-99)
… Springs and portions of the Towns of Greenfield, Malta, Milton, Saratoga and Wilton in Saratoga County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/saratoga-springs-city-school-district-fund-balance-2016m-99