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Cohoes City School District – Budgeting (2016M-111)
… if District officials properly managed fund balance and reserves for the period July 1, 2012 through June 30, … reserves, determining how much should be accumulated and how and when the funds will be used. As of June 30, 2015, the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cohoes-city-school-district-budgeting-2016m-111Cortland Enlarged City School District - Budget Review (B4-15-12)
… for payroll, health insurance, retirement, debt and utilities by $3.2 million. The District’s budget includes … Develop appropriation budgets that are reasonable and based on prior years’ actual amounts with appropriate … financing sources. Examine the use of fund balance and reserve funds as recurring financing sources and consider …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/cortland-enlarged-city-school-district-budget-review-b4-15-12Accounts Payable Advisory No. 9
… Subject: Making Payments to National Grid Guidance: This advisory has been updated to reflect new requirements for entering a unique invoice … ensure there is a unique invoice number for each voucher. Due to National Grid’s billing cycle, Business Units may …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/9-complex-entity-national-gridFishers Island Union Free School District – Five Point Plan (2015M-320)
… for proposal process when selecting its external audit firm. Key Recommendations Develop and adopt written policies …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/fishers-island-union-free-school-district-five-point-plan-2015m-320Edgemont Union Free School District – Procurement of Professional Services (2016M-126)
… internal controls over the District’s procurement process for the period July 1, 2014 through January 13, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $54.1 … District officials did not develop or implement procedures for staff to follow when procuring professional services. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/edgemont-union-free-school-district-procurement-professional-servicesYonkers City School District – Fixed Assets (2015M-229)
… Purpose of Audit The purpose of our audit was to review controls over the District’s fixed assets for the period July 1, 2013 through April 14, 2015. … we selected to review, 10 were either not tagged or the asset tag information did not agree with the accounting …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/yonkers-city-school-district-fixed-assets-2015m-229State Agencies Bulletin No. 1790
… in the New York State Deferred Compensation Plan for calendar year 2020. The regular yearly contribution amount … a combined maximum total contribution of $39,000.00 for calendar year 2020. Employees are not eligible to choose both … Catch-Up” and the “50 and Over Catch-Up” in the same calendar year. Affected Employees Employees enrolled in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1790-deferred-compensation-maximum-contribution-limits-calendar-year-2020State Agencies Bulletin No. 1700
… increase from $18,500 to $19,000. An additional deferment is available to employees age 50 and over. These employees … this bulletin may be directed to http://www.nysdcp.com or by calling the Nationwide Helpline at …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1700-deferred-compensation-maximum-contribution-limits-calendar-year-2019Town of Pitcairn – Claims Auditing (2024M-69)
… totaling $38,138 were paid without evidence of an audit and 26 claims totaling $15,593 did not include adequate … purposes. 24 claims for diesel fuel totaling $66,516 and one paving claim totaling $99,691 were approved by the … The Board improperly donated $1,500 to a volunteer group and paid utility bills totaling $811 for a private …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pitcairn-claims-auditing-2024m-69State Police Bulletin No. SP-243
… Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. … The purpose of this bulletin is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-243-modification-deduction-code-302-pba-disability-insuranceEmerging Manager Program
… assist in the timely deployment of capital, perform due diligence and recommend managers to participate in the program. Each year, the Fund also seeks to graduate emerging managers to direct investments by the …
https://www.osc.ny.gov/common-retirement-fund/emerging-managerOpinion 92-27
… request by an officer or employee. You state that a city council member wishes to donate his salary to a … company or credit union doing business in the State of New York, shall in any way operate to prevent the payment of such …
https://www.osc.ny.gov/legal-opinions/opinion-92-27XII.9.D Refunds Owed to the State – XII. Expenditures
… the State using the Statewide Financial System (SFS) for a vendor in the New York State Vendor File. When a vendor owes … a check for, the Business Unit has the following four options to recover the funds. This section outlines the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9d-refunds-owed-stateOpinion 91-6
… and supplies by a political subdivision through the New York State Office of General Services, subject to rules … consolidations, codifications or restatements of pre-1953 special or local laws applicable to a local …
https://www.osc.ny.gov/legal-opinions/opinion-91-6Opinion 93-5
… TOWNS -- Budget (effect of late publication of notice of hearing) TOWN LAW, §108; COUNTY LAW, §227: Where a town … date specified in Town Law, §109, the fact that the public hearing on the preliminary budget is held, on proper notice, … before the date specified in Town Law, §109, the public hearing on the preliminary budget was held, pursuant to …
https://www.osc.ny.gov/legal-opinions/opinion-93-5DiNapoli Statement on Greenville Arrest for Alleged Theft of Taxpayer Funded Resources
… the following statement regarding the arrest of Terry Williams for alleged theft of fuel from the Town of … by DiNapoli’s office and the New York State Police. "Mr. Williams allegedly abused his position by taking, for his own … my ongoing partnership with the New York State Police, Mr. Williams' alleged acts have been brought to light and he will …
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)
… whether District officials paid employee salaries and wages accurately for the period July 1, 2016 through July … with officials, District officials accurately calculated and paid gross salaries and wages. Key Recommendations There were no written …
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)
… 2014-15 through 2016-17 and it appears they did so again in 2017-18. Unrestricted fund balance ranged between 7.6 and …
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)
… Purpose of Audit The purpose of our audit was to assess the County’s procedures for … July 22, 2016. Background Ulster County is composed of 20 towns, three villages and one city and has a population …
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)
… agreed with our recommendations and indicated they planned to take corrective action. … Village of Lisle Board Oversight …
https://www.osc.ny.gov/local-government/audits/village/2018/09/21/village-lisle-board-oversight-2018m-124