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Town of Kingsbury – Water Fees (2016M-400)
… of our audit was to review the Town’s process for billing and collecting water fees for the period January 1, 2015 … The Town of Kingsbury is located in Washington County and has a population of approximately 12,700. The Town is … ensured that the Town properly bills, collects, records and deposits water fees. Key Recommendations There are no …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kingsbury-water-fees-2016m-400Poland Central School District – Procurement (2015M-355)
… in the Towns of Newport, Norway, Ohio, Russia, Salisbury and Webb in Herkimer County. The District, which operates two … are $13.5 million. Key Finding The District procured goods and services in accordance with its policy and the statutory requirements. Key Recommendations There are …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/poland-central-school-district-procurement-2015m-355Albany City School District – Payroll (2017M-97)
… of our audit was to determine whether employee salaries and wages were accurately paid for the period July 1, 2015 … District officials, the District accurately calculated and paid gross salaries and wages. Key Recommendation There were no written …
https://www.osc.ny.gov/local-government/audits/school-district/2017/08/18/albany-city-school-district-payroll-2017m-97Half Hollow Hills Central School District – Procurement (2016M-239)
… School District is located in the Towns of Huntington and Babylon in Suffolk County. The District, which operates … $241 million. Key Finding The District procured goods and services in accordance with its policy and statutory requirements. Key Recommendations There were no …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/half-hollow-hills-central-school-district-procurement-2016m-239Rye Neck Union Free School District – Health Insurance Cost Savings (2022M-164)
… Total savings could range between approximately $130,000 and $190,000 annually 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 … officials generally agreed with our recommendation and indicated they will consider our recommendation. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/rye-neck-union-free-school-district-health-insurance-cost-savings-2022mVillage of Voorheesville – Claims Processing (2014M-135)
… the Village’s internal controls over claims processing for the period June 1, 2012 through March 31, 2014. … five-member Board of Trustees. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $2.1 … claims processing were adequate to ensure that claims were for appropriate purposes, adequately supported and properly …
https://www.osc.ny.gov/local-government/audits/village/2014/07/25/village-voorheesville-claims-processing-2014m-135Village of Galway – Claims Processing (2014M-79)
… the Village’s internal controls over claims processing for the period of June 1, 2012 through January 31, 2014. … comprises a Mayor and two Trustees. Reported expenditures for the fiscal year ending May 31, 2013 totaled $61,068. Key … established and follow a good system of internal controls for the approval of claims. Key Recommendations There are no …
https://www.osc.ny.gov/local-government/audits/village/2014/06/13/village-galway-claims-processing-2014m-79Teacher Days Worked Calculator
… Please refer to the Salary Manual, Payroll Bulletins and Bargaining Agreements for additional information. … Calculator Instructions Enter the first date of work and the day after last date of work for the academic year, and then select Calculate . (Repeat this process for any …
https://www.osc.ny.gov/state-agencies/payroll/teacher-days-worked-calculatorXIII.10.D Refunds Owed to the State by an Employee - To Agency Sole Custody Account – XIII. Employee Expense Reimbursement
… Refunds to an Agency Sole Custody Account Process and Transaction … of SFS. The Business Unit must maintain documentation to support the advance to the employee and must make that available to the Office of … section provides Online Agencies with information related to refunds owed to the State by an employee using the Due to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10d-refunds-owed-state-employee-using-due-state-offsetVillage of Red Hook - Clerk-Treasurer's Duties (2019M-101)
… by the Treasurer. Key Recommendation Consider creating and designating both a Treasurer and a Clerk position as Village employees to ensure that the … officials disagreed with certain aspects of our findings and recommendation, but indicated they have initiated …
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)
… all professional services. Enter into written agreements and pass resolutions for current and future professional services. District officials agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/croton-harmon-union-free-school-district-professional-services-2019m-51Town of Johnstown – Payroll (2014M-55)
… in Fulton County, has a population of approximately 7,100 and is governed by an elected five-member Town Board. … Enforce the timesheet policy, implement policies 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-55Town of Fishkill – Audit Follow-Up (2013M-246-F)
… was to assess the Town’s progress, as of March 25, 2015, in implementing our recommendations in the audit report released in February 2014. Background The Town of Fishkill is located … was to assess the Towns progress as of March 25 2015 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/town/2015/06/19/town-fishkill-audit-follow-2013m-246-fWest Seneca Fire District #3 - Capital Reserves (2019M-248)
… Recommendations Ensure budgets include the planned funding and use of reserves. Ensure reserve expenditures comply with … District officials generally agreed with our findings and recommendations and indicated they plan to take corrective action. …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/03/20/west-seneca-fire-district-3-capital-reserves-2019m-248Opinion 97-25
… after the board approves the applications) PUBLIC OFFICERS AND EMPLOYEES -- Ethics (performance of services by board … approves the applications, the board member constructs and installs the signs for the clients under the approved … for the sketches, but is compensated for the construction and installation of the signs. Under these circumstances, you …
https://www.osc.ny.gov/legal-opinions/opinion-97-25State Agencies Bulletin No. 1735
… subject to all employment and income taxes. Miscellaneous Payment Information The Minimum Wage Differential is included …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1735-minimum-wage-differential-annual-employeesState Agencies Bulletin No. 288
… and Name. The pre-printed Federated Code, which appears at the top right of the form, should be used as the deduction …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/288-2002-sefa-campaignOpinion 90-12
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer …
https://www.osc.ny.gov/legal-opinions/opinion-90-12Opinion 97-13
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. VOLUNTEER … may not be granted points for training unless the training is approved by the chief or board of fire commissioners. You … approved as an active member of a fire department or fire company by the authorities in control of the department or …
https://www.osc.ny.gov/legal-opinions/opinion-97-13III.9 Provisions for 15 Day Prompt Payment Interest Eligibility – III. Statewide Financial System (SFS)
… 179-f. This certification must be completed by means of an account established within the Statewide Financial System … invoice into the agency’s system name, email address, and phone number of an agency contact person any other relevant …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii9-provisions-15-day-prompt-payment-interest-eligibility