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Town of Laurens - Budget Review (B4-14-21)
… allocation of payroll expenditures in the highways funds does not appear to be equitable. The Town’s tentative budget …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-laurens-budget-review-b4-14-21Town of Boonville – Claims Auditing and Conflict of Interest (2014M-373)
… Purpose of Audit The purpose of our audit was to review the claims audit process and to determine if there … June 30, 2014. Background The Town of Boonville is located in Oneida County, has a population of approximately 4,600 … the general and highway funds. Key Findings The Board has not established an effective claims audit process. A Board …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-boonville-claims-auditing-and-conflict-interest-2014m-373Village of Nissequogue – Information Technology (2015M-31)
… as the administrator of the financial software who does not perform or monitor the Village’s financial …
https://www.osc.ny.gov/local-government/audits/village/2015/05/01/village-nissequogue-information-technology-2015m-31VII.10.I Closing a Cash Advance – VII. State Revenues and Appropriated Loan Receivables
… When the need for a Cash Advance ceases, the agency is required to return the money to the State Treasury. A final reconciliation of the account must be done to demonstrate that the cash in the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10i-closing-cash-advanceDavenport Fire District – Financial Activities (2020M-147)
… There were no records to support the collection of hall rental receipts. As a result, the Board of Fire Commissioners (Board), the District’s Treasurer … not require the Treasurer to prepare and submit reports of the District’s financial activities for them to …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/26/davenport-fire-district-financial-activities-2020m-147Town of Worth – Financial Operations (2014M-323)
… the Supervisor’s financial duties. Ensure that the Town does not enter into any contract with a Town officer or …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-worth-financial-operations-2014m-323Canaseraga Central School District – Cafeteria Cash Receipts (2014M-57)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over cafeteria cash receipts … does not routinely receive and review certain reports to facilitate the reconciliation and verification of the … the daily cafeteria sales report and bank deposit amount to the student accounts report and composition of cash …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/canaseraga-central-school-district-cafeteria-cash-receipts-2014m-57Town of Cheektowaga – Credit Card Purchases (2017M-18)
… $92.3 million. Key Findings The credit card policy does not identify specific individuals who are authorized to …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-cheektowaga-credit-card-purchases-2017m-18Barker Central School District – Purchasing (2016M-208)
… formal guidance for acquiring and documenting price quotes for purchases below the competitive bidding … of the District’s informal policy for securing price quotes for purchases under the competitive bidding … Revise the purchasing policy to indicate when competitive quotes are required and describe the documentation that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/barker-central-school-district-purchasing-2016m-208Eastchester Union Free School District – Financial Management (2016M-59)
… Budgets did not include estimated amounts for refunds of real property taxes or amounts to fund them. District officials issued debt to pay for refunds of real property taxes. The District does not have a written, … as financing sources for expenditures for the refund of real property taxes instead of issuing debt. Develop a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/eastchester-union-free-school-district-financial-management-2016m-59Accounts Payable Advisory No. 12
… #,-) or spaces in the invoice field of vouchers payable to Citibank Guidance: Citibank reports that it continues to receive Business Units’ payments with data in the invoice … XII, Section 6.Q - Paying and Reconciling Procurement Card Charges , Section 6.Q.- Paying and Reconciling Travel …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/12-citibank-account-numbers-invoice-fieldOgdensburg City School District – Payroll (2016M-250)
… The purpose of our audit was to evaluate the District's payroll procedures for the period July 1, 2014 through March … segregate the payroll clerk’s duties so that the clerk does not control all aspects of payroll transactions. If it …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/ogdensburg-city-school-district-payroll-2016m-250Clarence Fire District – Purchasing (2016M-297)
… 2016 total $944,965. Key Findings The purchasing policy does not require the solicitation of multiple quotations or …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/11/04/clarence-fire-district-purchasing-2016m-297State Agencies Bulletin No. 1067
… Affected Employees Longevity-eligible employees in BU05 with an Increment Code of 1976-2006, 0010, 0110, 0210, 0310, … Pay page will be populated for eligible employees with the following: Earnings Code: LLS Effective Date: 4/1/11 … April 6, 2011 for Institution agencies. Inactive Employees with Outstanding Overpayments For employees who are Inactive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1067-april-2011-public-employees-federation-pef-longevity-lump-sum-paymentState Agencies Bulletin No. 970
… 2010 Performance Advance will be automatically updated from 0001 to 2010 These employees will not receive an … or on a preferred list on March 31, 2010 and who returns from such leave between April 1, 2010 and March 31, 2011 is … of a disciplinary action or who takes a voluntary demotion from a permanent position after the completion of a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/970-april-2010-civil-service-employees-association-csea-longevity-lump-sumXII.6.U Payments Pursuant to Awards and Non-Judicial Settlement Agreements – XII. Expenditures
… voluntarily entered into by a Business Unit and another party to resolve a legal dispute: after a proceeding has been … enters into a Settlement Agreement to compensate a private party for damages sustained as a result of State action. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6u-payments-pursuant-awards-and-non-judicial-settlement-agreementsOpinion 88-55
… This opinion represents the views of the Office of the State Comptroller at the time … §1402; VILLAGE LAW, §§4-412(3)(9), 10-1018: While there is no statute requiring the fire company which constitutes … in section 10-1018 of the Village Law, and if so, what may be included in that report. Initially, we note that …
https://www.osc.ny.gov/legal-opinions/opinion-88-55Opinion 89-32
… authorize conduct otherwise prohibited. August 30, 1989 Nancy Rhodes, Treasurer County of Hamilton … Whether a county …
https://www.osc.ny.gov/legal-opinions/opinion-89-32DiNapoli: Nearly 14% of New Yorkers Live in Poverty; Surpasses National Average for Eight Straight Years
… year to assist low-income families. The federal government funds the bulk of the safety net, providing 87% of funding … of need that reflect modern living standards. Assess current programs for potential improvements, including the … and families. This report reveals we have a lot of work to do, but our families deserve nothing less.” “I would like to …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-nearly-14-percent-of-new-yorkers-live-poverty-surpasses-national-average-eight-straight-yearsChild Care in NY Challenged by Staff Shortages, High Prices and Too Few Slots
… least three children under the age of five per available slot in registered home-based providers or day care centers. … children under the age of five per available child care slot in local day care centers or registered home-based care … with the lowest level of availability (higher children-per-slot ratios) tend to be in more rural areas, while districts …
https://www.osc.ny.gov/press/releases/2025/02/child-care-ny-challenged-staff-shortages-high-prices-and-too-few-slots