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XII.9.D Refunds Owed to the State – XII. Expenditures
… The SFS will offset any future payments made by any Business Unit to the vendor in question. To process a … will not reject interagency credit memo vouchers issued by bulkload agencies until such time that SFS makes a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9d-refunds-owed-stateOpinion 91-6
… GENERAL MUNICIPAL LAW, §103: A local government may not, by local law, authorize the purchase of commodities from … Services Administration contracts. You ask whether a town, by local law, may authorize the purchase of commodities from … part, as follows: Except as otherwise expressly provided by an act of the legislature or by a local law adopted prior …
https://www.osc.ny.gov/legal-opinions/opinion-91-6Opinion 93-5
… than the dated specified in Town Law, §108 would not, by itself, invalidate the budget. You state that, although a … budget as submitted or amended "shall be finally adopted" by resolution of the town board not later than the twentieth … alterations and revisions, if any, as shall have been made by the board, "shall constitute" the budget for the ensuing …
https://www.osc.ny.gov/legal-opinions/opinion-93-5DiNapoli Statement on Greenville Arrest for Alleged Theft of Taxpayer Funded Resources
… The theft was discovered following an investigation by DiNapoli’s office and the New York State Police. "Mr. Williams allegedly abused his position by taking, for his own personal use, fuel that was meant for official public business and paid for by taxpayers," DiNapoli said. "Thanks to my ongoing …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-statement-greenville-arrest-alleged-theft-taxpayer-funded-resourcesIslip Union Free School District – Payroll (2017M-291)
… a result of this audit. … Islip Union Free School District Payroll 2017M291 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/islip-union-free-school-district-payroll-2017m-291Warrensburg Central School District - Financial Condition Management (2017M-265)
… Determine whether District officials effectively managed the District’s financial condition. Key Findings District … fund balance ranged between 7.6 and 14.4 percent of ensuing years’ appropriations, exceeding the 4 percent statutory limit. Five completed capital …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/warrensburg-central-school-district-financial-condition-management-2017mCounty of Ulster – Property Tax Exemptions (2016M-333)
… of approximately 182,000. The County is governed by an elected 23-member County Legislature. Key Finding The …
https://www.osc.ny.gov/local-government/audits/county/2016/12/02/county-ulster-property-tax-exemptions-2016m-333Village of Lisle - Board Oversight (2018M-124)
… rates. All nine hourly employees were underpaid by a total of $2,800. Key Recommendations Perform or provide …
https://www.osc.ny.gov/local-government/audits/village/2018/09/21/village-lisle-board-oversight-2018m-124Accounts Payable Advisory No. 48
… Section 6.D – Paying a Single Payment Vendor Update: The Office of the State Comptroller (OSC) has updated the policy … efficiencies for the State. Also, in the event of unclaimed funds, a standard name format increases the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/48-paying-single-payment-vendorCity of Poughkeepsie – Audit Follow-Up (2013M-30-F)
… has approximately 33,000 residents. The City is governed by an elected Mayor and an eight member elected Common …
https://www.osc.ny.gov/local-government/audits/city/2015/05/01/city-poughkeepsie-audit-follow-2013m-30-fTeacher Days Worked Calculator
… Use the Teacher Days Worked Calculator to determine the total number of days worked in an … and Bargaining Agreements for additional information. Calculator Instructions Enter the first date of work and the … total number of days worked, select Total . … Use this calculator to determine the total number of days worked in an …
https://www.osc.ny.gov/state-agencies/payroll/teacher-days-worked-calculatorRye Neck Union Free School District – Health Insurance Cost Savings (2022M-164)
… or $2,500. Key Recommendation Consider offering a buyout to help reduce costs. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/rye-neck-union-free-school-district-health-insurance-cost-savings-2022mTown of Kingsbury – Water Fees (2016M-400)
… Purpose of Audit The purpose of our audit was to review the Town’s process for billing and collecting water … 31, 2016. Background The Town of Kingsbury is located in Washington County and has a population of approximately … approximately $2.9 million. Key Finding Town officials have ensured that the Town properly bills, collects, records …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kingsbury-water-fees-2016m-400Village of Galway – Claims Processing (2014M-79)
… Purpose of Audit The purpose of our audit was to examine the Village’s internal controls over claims …
https://www.osc.ny.gov/local-government/audits/village/2014/06/13/village-galway-claims-processing-2014m-79West Seneca Fire District #3 - Capital Reserves (2019M-248)
… capital reserves. Key Findings The Board funded reserves by $500,000 more than the amounts included in the annual …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/03/20/west-seneca-fire-district-3-capital-reserves-2019m-248Village of Red Hook - Clerk-Treasurer's Duties (2019M-101)
… the contractor performed those duties without oversight by the Treasurer. Key Recommendation Consider creating and … the Treasurer’s financial duties are performed as required by statute. Village officials disagreed with certain aspects …
https://www.osc.ny.gov/local-government/audits/village/2019/10/11/village-red-hook-clerk-treasurers-duties-2019m-101Croton-Harmon Union Free School District - Professional Services (2019M-51)
… if District officials sought competition for procurement of professional services. Key Findings District officials did not: Use competitive methods to select seven of 25 professional service providers who were paid $128,205 … if District officials sought competition for procurement of professional services …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/croton-harmon-union-free-school-district-professional-services-2019m-51Village of Voorheesville – Claims Processing (2014M-135)
… Purpose of Audit The purpose of our audit was to examine the Village’s internal controls over claims processing for the period … 2014. Background The Village of Voorheesville is located in Albany County and has a population of approximately 2,800. …
https://www.osc.ny.gov/local-government/audits/village/2014/07/25/village-voorheesville-claims-processing-2014m-135XIII.10.C Refunds Owed to the State by an Employee – XIII. Employee Expense Reimbursement
If an employee was issued a check from a Business Units sole custody account the advance must be reconciled outside of SFS
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10c-refunds-owed-state-employeeTown of Johnstown – Payroll (2014M-55)
… has a population of approximately 7,100 and is governed by an elected five-member Town Board. Budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/town/2014/07/03/town-johnstown-payroll-2014m-55