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Half Hollow Hills Central School District – Procurement (2016M-239)

… Purpose of Audit The purpose of our audit was to examine the District’s procurement procedures for the …

https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/half-hollow-hills-central-school-district-procurement-2016m-239

Rye Neck Union Free School District – Health Insurance Cost Savings (2022M-164)

… could achieve cost-savings by offering a buyout in lieu of health insurance coverage. Total savings could range … if the District offered family plan coverage buyouts of $4,500 or $6,000 and individual plan coverage buyouts of $2,000 or $2,500. Key Recommendation Consider offering a …

https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/rye-neck-union-free-school-district-health-insurance-cost-savings-2022m

Village of Voorheesville – Claims Processing (2014M-135)

… The Village of Voorheesville is located in Albany County and has a population of approximately 2,800. The Village is … claims were for appropriate purposes, adequately supported and properly audited and approved. Key Recommendations There are no …

https://www.osc.ny.gov/local-government/audits/village/2014/07/25/village-voorheesville-claims-processing-2014m-135

Village of Galway – Claims Processing (2014M-79)

… Purpose of Audit The purpose of our audit was to examine the Village’s internal controls over claims processing for the period of June 1, 2012 through January 31, 2014. Background The … Village of Galway Claims Processing 2014M79 …

https://www.osc.ny.gov/local-government/audits/village/2014/06/13/village-galway-claims-processing-2014m-79

XIII.10.D Refunds Owed to the State by an Employee - To Agency Sole Custody Account – XIII. Employee Expense Reimbursement

… custody account, the advance must be reconciled outside of SFS. The Business Unit must maintain documentation to … to the employee and must make that available to the Office of the State Comptroller upon request. The employee must … a check payable to the sole custody account at the time of submission of the expense report for the fund advanced and …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10d-refunds-owed-state-employee-using-due-state-offset

Village of Red Hook - Clerk-Treasurer's Duties (2019M-101)

… with statutes. Key Finding The Board engaged the services of a contractor to assist the Treasurer with her duties. … statute. Village officials disagreed with certain aspects of our findings and recommendation, but indicated they have …

https://www.osc.ny.gov/local-government/audits/village/2019/10/11/village-red-hook-clerk-treasurers-duties-2019m-101

Croton-Harmon Union Free School District - Professional Services (2019M-51)

… Determine if District officials sought competition for procurement of professional services. Key Findings … $128,205 during the audit period. Have written agreements for four professional service providers who were paid $58,409 … the audit period. Key Recommendations Seek competition for all professional services. Enter into written agreements …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/croton-harmon-union-free-school-district-professional-services-2019m-51

Town of Johnstown – Payroll (2014M-55)

… and procedures for employees’ paid leave and review all payrolls …

https://www.osc.ny.gov/local-government/audits/town/2014/07/03/town-johnstown-payroll-2014m-55

Town of Fishkill – Audit Follow-Up (2013M-246-F)

… Purpose of Audit The purpose of our review was to assess the Town’s progress, as of March 25, 2015, in implementing our recommendations in the … The purpose of our review was to assess the Towns progress as of March 25 2015 in implementing our recommendations in the …

https://www.osc.ny.gov/local-government/audits/town/2015/06/19/town-fishkill-audit-follow-2013m-246-f

West Seneca Fire District #3 - Capital Reserves (2019M-248)

… Ensure budgets include the planned funding and use of reserves. Ensure reserve expenditures comply with legal requirements to publish notices of permissive referendum. District officials generally agreed …

https://www.osc.ny.gov/local-government/audits/fire-district/2020/03/20/west-seneca-fire-district-3-capital-reserves-2019m-248

State Agencies Bulletin No. 1735

… converted to an hourly rate, is less than the Division of the Budget (DOB) approved minimum wage Affected Employees … employees whose job location is within the five boroughs of New York City (NYC), $12.00 for State employees whose job location is within the counties of Nassau, Suffolk or Westchester, or $11.10 for State …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1735-minimum-wage-differential-annual-employees

State Agencies Bulletin No. 288

… card and verify the completeness, accuracy and legibility of Federated Fund Code, Amount of Deduction, Employee's Agency Code, Social Security Number … pre-printed Federated Code, which appears at the top right of the form, should be used as the deduction code. Cards, …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/288-2002-sefa-campaign

Opinion 90-12

… This opinion represents the views of the Office of the State Comptroller at the time it was … out of moneys paid into court. CPLR 2607 requires a copy of the court order to be certified by the clerk of … treasurer may pay out court funds upon being served with a copy of a court order, certified by an attorney, authorizing …

https://www.osc.ny.gov/legal-opinions/opinion-90-12

Opinion 97-13

… FIREFIGHTERS -- Service Award Programs (service credit for training taken during a period of suspension); (service credit for training taken without approval) GENERAL MUNICIPAL LAW, … serving a disciplinary suspension may not earn points for training courses taken during the suspension. A volunteer …

https://www.osc.ny.gov/legal-opinions/opinion-97-13

III.9 Provisions for 15 Day Prompt Payment Interest Eligibility – III. Statewide Financial System (SFS)

… system of state government and identifies that it is seeking expedited payment as a small business. This section … of this certification will identify that the business is seeking expedited payment as a small business on all … as an acceptable electronic submittal system. Any agency seeking to have an agency system interface deemed an …

https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii9-provisions-15-day-prompt-payment-interest-eligibility

XIX.7 Moving Expenditures Charged Prior to Conversion to a PCIP Converted Project ID – XIX. Project Costing (PCIP)

… requiring an expenditure credit (whether via Refund of Appropriation, General Ledger Journal Entry or AP Journal … New Analysis Type of ‘REF’ To transfer the expenditure costs from the NYS01 … Ledger Journal Entry (“GLJE”) with an analysis type of ‘REF’ on the old NYS01 project line crediting the …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix7-moving-expenditures-charged-prior-conversion-pcip-converted-project-id

Opinion 97-25

… represent that they will not perform compensated services for applicants to the board until after the board approves … -- Ethics (performance of services by board member for applicant to the board) GENERAL MUNICIPAL LAW, … he or she will not agree to perform compensated services for an applicant to the agency until after the agency …

https://www.osc.ny.gov/legal-opinions/opinion-97-25

One-Year FAS – Career Plan

… the last 12 months preceding retirement. The calculation of a one-year FAS can include, but is not limited to, the following types of payments: Regular salary; Overtime;* Holiday pay; … immediately preceding retirement. The following types of payments are not considered regular compensation and, in …

https://www.osc.ny.gov/retirement/publications/1642/one-year-fas