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Le Roy Central School District – Payroll (2016M-412)
… Background The Le Roy Central School District is located in the Towns of Le Roy, Bergen, Pavilion and Stafford in Genesee County and the Town of Caledonia in Livingston County. The District, which operates two …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/10/le-roy-central-school-district-payroll-2016m-412Ulster Board of Cooperative Educational Services – Internal Controls Over Purchasing (2016M-158)
… Purpose of Audit The purpose of our audit was to evaluate the effectiveness of the procurement process for the period July 1, 2014 through …
https://www.osc.ny.gov/local-government/audits/boces/2016/07/08/ulster-board-cooperative-educational-services-internal-controls-over-purchasingSouth Mountain Hickory Common School District – Cash Disbursements (2016M-109)
… 1, 2014 through December 18, 2015. Background The South Mountain Hickory Common School District is located in the Town of Binghamton in … has 33 resident students who attend Binghamton City School District on a tuition basis. The District is governed … South Mountain Hickory Common School District Cash Disbursements …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/south-mountain-hickory-common-school-district-cash-disbursements-2016mCortland County Industrial Development Agency – Project Management (2015M-303)
… County Industrial Development Agency is an independent public benefit corporation created in 1974 by the State …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/01/22/cortland-county-industrial-development-agency-projectCobleskill-Richmondville Central School District – Special Education Services (2015M-345)
… Purpose of Audit The purpose of our audit was to determine whether the District provided cost-effective special education services and whether the tuition rate charged covered the cost of providing these …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/cobleskill-richmondville-central-school-district-special-educationVacating Orders – Divorce and Your Benefits
… include the date on which the original DRO was signed and language specifically vacating that DRO. In addition, a … that the court may have additional requirements for the contents of a Vacating Order. Rev. 2/23 …
https://www.osc.ny.gov/retirement/members/divorce/vacating-ordersState Agencies Bulletin No. 783
… Management Confidential employees (Bargaining Units 06, 18, 46, 66) Effective Date(s) January 1, 2008 Background … in the Management Confidential bargaining units (BU 06, 18, 46, 66) was established. Per Civil Service Attendance and … 94-02, when Management Confidential employees have an accident that is work-related and time from the job is missed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/783-new-workers-compensation-actionreason-code-management-confidentialVillage of Delanson – Internal Controls Over Selected Financial Operations (2012M-232)
… Purpose of Audit The purpose of our audit was to examine disbursements and the real property tax and water rent billings and collections for the period June 1, 2010, to April 30, 2012. Background The …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-delanson-internal-controls-over-selected-financial-operations-2012m-232Village of Chatham – Internal Controls Over Selected Financial Activities (2013M-132)
… activities, including the Village’s online banking, for the period June 1, 2011, to September 26, 2012. … of the days or hours worked, such as calendars and logs, for four salaried employees, and timesheets for two part-time employees were not signed by their …
https://www.osc.ny.gov/local-government/audits/village/2013/08/23/village-chatham-internal-controls-over-selected-financial-activities-2013m-132Government-Wide Financial Data – 2021 Financial Condition Report
… process is complete (full accrual basis), as opposed to when they are actually received or paid (cash basis). Each … of resources (the consumption of net assets applicable to a future reporting period); Liabilities; Deferred inflows … of resources (the acquisition of net assets applicable to a future reporting period); and The difference between …
https://www.osc.ny.gov/reports/finance/2021-fcr/government-wide-financial-dataDiNapoli: Former Alexandria Town Clerk Pleads Guilty in Theft
… by residents for fines, fees and surcharges, according to State Comptroller Thomas P. DiNapoli. “For years, Ms. Peck … the Jefferson County District Attorney’s office and the State Police for their hard work on this case.” “The Jefferson County District Attorney’s …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-former-alexandria-town-clerk-pleads-guilty-theftGovernment-Wide Financial Data – 2022 Financial Condition Report
… Governmental activities: includes most of the State’s core services as well as general administrative support. … revenues include: Charges to customers or others for services related to the program; Grants and contributions … revenues. For prior years’ comparative government-wide data, please see the Statistical Section of the Annual …
https://www.osc.ny.gov/reports/finance/2022-fcr/government-wide-financial-dataState Agencies Bulletin No. 1664
… To inform agencies of updated procedures for processing union dues deductions in PayServ Affected Employees Employees … who are seeking to initiate or terminate deductions for union dues (except Courts, SUNY and CUNY) Background A recent … for initiating and terminating payroll deductions for union dues has highlighted the need to ensure that all …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1664-updated-procedures-initiating-or-terminating-payroll-deductions-unionDelaware County – Assigned Counsel (2016M-384)
… purpose of our audit was to review the County’s assigned counsel plan and the implementation of that plan, and how courts within the County determined assigned counsel eligibility for the period January 1, 2015 through … Board is responsible for establishing a plan for providing counsel to individuals charged with a crime, or otherwise …
https://www.osc.ny.gov/local-government/audits/county/2017/08/18/delaware-county-assigned-counsel-2016m-384County of Clinton Industrial Development Agency – Project Monitoring (2014M-205)
… The County of Clinton Industrial Development Agency is an independent public benefit corporation established in 1971. The Agency is governed by a seven-member board appointed by the Clinton County … Exemption Policy (UTEP) requirements for monitoring the sales and use tax exemptions used by approved projects. The …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/12/12/county-clinton-industrial-development-agency-projectOrleans Niagara Board of Cooperative Educational Services – Financial Management (2016M-72)
… Purpose of Audit The purpose of our audit was to review the BOCES’ management of financial activities for the period July 1, 2011 through December 2, 2015. Background …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/orleans-niagara-board-cooperative-educational-services-financial-management-2016mVII.10.E Cash Advance Reimbursement – VII. State Revenues and Appropriated Loan Receivables
… the advance account codes (59001-59005) on a cash advance reimbursement voucher because it will incorrectly increase … vouchers charging advance account codes. After OSC’s Bureau of State Expenditures reviews and approves the payment, an ACH payment is made to the agency’s bank account. For salary advance reimbursements, special …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10e-cash-advance-reimbursementAltona Volunteer Fire Company, Inc. – Financial Operations (2016M-201)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls over the Company’s financial operations for the period January 1, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/30/altona-volunteer-fire-company-inc-financial-operations-2016mCity of Jamestown – Internal Controls Over Selected Financial Operations (2013M-72)
… Purpose of Audit The purpose of our audit was to review the City’s internal controls over procurement and cash receipts … January 1, 2011, through January 31, 2013. Background The City of Jamestown is located in Chautauqua County and has a population of approximately 31,000. The City is governed by the City Charter, general laws of the …
https://www.osc.ny.gov/local-government/audits/city/2013/06/14/city-jamestown-internal-controls-over-selected-financial-operations-2013m-72DiNapoli: Former Pennellville Fire Chief Pleads Guilty
… all fire protection providers to safeguard public assets and tighten their oversight to prevent such thefts. I thank the New York State Police and Oswego County District Attorney Gregory Oakes for taking … have led to more than 130 arrests and $26 million in money recovered since 2011. Since taking office in 2007, …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-former-pennellville-fire-chief-pleads-guilty