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State Agencies Bulletin No. 184
… Date September 5, 2000 OSC Actions OSC has purged public and private queries from the PS Query database that were not … Payroll Bulletin #175. Only those query which were renamed and started with "%" were retained. After the records were … sign (%) was removed from the remaining, renamed queries, and the query names were restored to their original format. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/184-purged-queriesTown of Moriah - Leave Accruals (2019M-168)
… employees’ leave accrual records during the audit period and found that none were accurately maintained. As a result, … were overstated by 701.75 hours, valued at $15,253 and understated by 86.5 hours, valued at $1,484. Key … Town’s legal counsel to review the identified overpayments and take appropriate action to recover those funds. Ensure …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-moriah-leave-accruals-2019m-168IX.12.A Key Provisions – IX. Federal Grants
… The following are the key provisions of the CMIA: Federal … expenditures for any federal program, as recorded in a given Single Audit, exceed the CMIA program threshold … or settlement of electronic fund transfers (EFT). Guide to Financial Operations REV. 03/19/2012 … The following are the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12a-key-provisionsSchuylerville Central School District – Medicaid Reimbursements (2021M-131)
… totaling $6,375. The District lacked adequate procedures to ensure Medicaid claims were submitted and reimbursed. … system (system). Key Recommendations Establish procedures to ensure all documentation requirements are met to submit … for all eligible services provided. Review all unclaimed services and submit any eligible claims for …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/schuylerville-central-school-district-medicaid-reimbursements-2021m-131Assessment of Costs to Administer the Workers' Compensation Program for the Three State Fiscal Years Ended March 31, 2020
… The Board’s mission is to protect the rights of employees and employers by ensuring the proper delivery of benefits and by promoting compliance with the Workers’ Compensation … carriers, the State Insurance Fund, self-insurers, and self-insured political subdivisions of the State. Under …
https://www.osc.ny.gov/state-agencies/audits/2021/09/29/assessment-costs-administer-workers-compensation-program-three-state-fiscal-years-endedMasonville Fire District – Financial Activities (2020M-165)
… payment. Audit the Treasurer’s records. Ensure sensitive and personal electronic data was adequately protected because … personal computer to maintain District financial records and perform online banking transactions. Key Recommendations … adequate documentation, auditing claims before payment and annually auditing the Treasurer’s records. Ensure that …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/26/masonville-fire-district-financial-activities-2020m-165Village of Pittsford – Audit Follow-Up (2017M-51-F)
The purpose of our review was to assess the Villages progress as of August 2020 in implementing our recommendations in the audit report released in July 2017
https://www.osc.ny.gov/local-government/audits/village/2021/02/12/village-pittsford-audit-follow-2017m-51-fTown of DeKalb – Financial Management (2016M-427)
… did not periodically review Town accounting records that are maintained by its accounting firm. The Town has …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dekalb-financial-management-2016m-427Town of Liberty – Justice Court Operations (2016M-336)
… Justices did not reconcile unpaid tickets between the DMV and Court records to ensure defendants’ DMV records are accurate and fines are collected or tickets are referred to the DMV … should sign all disbursement checks. Periodically review and reconcile the DMV pending tickets report to the Court …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-liberty-justice-court-operations-2016m-336Village of Newport – Financial Management (2017M-12)
… Trustees, has a population of approximately 640. General fund budgeted appropriations for 2016 totaled approximately … through 2015-16, budgeted appropriations in the general fund exceeded actual expenditures by an annual average of $99,600 (36.8 percent). Unrestricted fund balance increased $148,357 (60 percent) over the past …
https://www.osc.ny.gov/local-government/audits/village/2017/04/28/village-newport-financial-management-2017m-12Rome City School District – Financial Management (2015M-215)
… to examine the District’s financial management practices for the period July 1, 2013 through January 31, 2015. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $110.4 … limit. Ensure that budgets presented to District residents for approval are transparent and inform them of the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/rome-city-school-district-financial-management-2015m-215Town of Sempronius – Real Property Tax Exemptions Administration (2023M-66)
… of Sempronius (Town) Assessor properly administered select real property tax exemptions. Key Findings The Assessor did not properly administer all of the real property tax exemptions we reviewed. The Assessor did … granted exemptions qualify. Review data entered in the Real Property Tax System (RPTS) periodically to ensure …
https://www.osc.ny.gov/local-government/audits/town/2023/08/18/town-sempronius-real-property-tax-exemptions-administration-2023m-66Village of Ocean Beach – Clerk-Treasurer Compensation (2022M-79)
… compensatory (comp) time. $11,000 per year of costs to the Village for the Clerk-Treasurer’s personal use of a …
https://www.osc.ny.gov/local-government/audits/village/2022/10/14/village-ocean-beach-clerk-treasurer-compensation-2022m-79Pittsfield Fire District – Board Oversight (2016M-305)
… Purpose of Audit The objective of our audit was to examine internal controls over the … The Pittsfield Fire District is a district corporation of the State, distinct and separate from the Town of …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/12/09/pittsfield-fire-district-board-oversight-2016m-305Integrity
… NYS Department of Correctional Services Former and Current Federal Inmates PACER (Public Access to Court … Accusations of Fraud Better Business Bureau Health, Safety and Environmental Violations Department of Labor – … – Enforcement & Compliance History US Department of Health and Human Services Charity Reports Standards for Charity …
https://www.osc.ny.gov/state-vendors/vendrep/integrityOpinion 92-1
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues …
https://www.osc.ny.gov/legal-opinions/opinion-92-1Opinion 2008-5
… FIRE COMPANY -- Powers and Duties (amount payable to volunteer fire company under fire protection contract); … under fire protection contract); (submission of budget to village and town under fire protection contract) FIRE … to the company? (4) May the fire company be required to submit a budget to the village and town before receiving its …
https://www.osc.ny.gov/legal-opinions/opinion-2008-5New York State Comptroller Thomas P. DiNapoli Statement on the Passing of Vincent Graber
… of the aisle. He will be missed. He was a powerful voice for western New York and championed important safety initiatives such as the infant car seat law and the seat belt law, both of which served as …
https://www.osc.ny.gov/press/releases/2014/07/new-york-state-comptroller-thomas-p-dinapoli-statement-passing-vincent-graberIRS Pension Limitation – Police and Fire Plan
… that qualified pension plans, including the New York State and Local Retirement System, may use in calculating benefits. … affects members who first join on or after April 1, 1996, and currently excludes earnings over $250,000 (effective … (April 1st – March 31st). The amount is set by federal law and is periodically adjusted for inflation. …
https://www.osc.ny.gov/retirement/publications/1512/irs-pension-limitationIRS Pension Limitation – Non-Contributory Plan with Guaranteed Benefits
… that qualified pension plans, including the New York State and Local Retirement System, may use in calculating benefits. … affects members who first join on or after April 1, 1996, and currently excludes earnings over $250,000 (effective … (April 1st – March 31st). The amount is set by federal law and is periodically adjusted for inflation. …
https://www.osc.ny.gov/retirement/publications/1513/irs-pension-limitation