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Herkimer Central School District – Financial Condition (2016M-68)
… Purpose of Audit The purpose of our audit was to examine the District’s financial activities for the period … have a long-term plan in place but has hired a consultant to assist with long-term planning. Key Recommendations … budgets, consider the amount of fund balance available to appropriate during budget development and work toward …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/herkimer-central-school-district-financial-condition-2016m-68Harrisville Central School District – Claims Audit (2016M-215)
… The Harrisville Central School District is located in the Towns of Croghan and Diana in Lewis County and the Towns of Fowler and Pitcairn in St. Lawrence County. The District, which operates one …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/harrisville-central-school-district-claims-audit-2016m-215City of Gloversville – Parking Violation Operations (2016M-231)
… Purpose of Audit The purpose of our audit was to review the City’s parking violation operations for the period January 1, 2014 through April 30, 2016. Background The City of Gloversville is located in Fulton County and has approximately 15,000 residents. The City is governed by an elected eight-member City Council. …
https://www.osc.ny.gov/local-government/audits/city/2016/09/30/city-gloversville-parking-violation-operations-2016m-231Management of Energy Consumption (Follow-Up)
… recommendations made in our initial report, Management of Energy Consumption ( 2011-S-4 ). Background Our initial … determined OCFS officials were not effectively managing energy consumption and had not achieved the 35 percent energy reduction goals set forth in Executive Order 111. Key …
https://www.osc.ny.gov/state-agencies/audits/2015/01/06/management-energy-consumption-followOntario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Payroll (2023M-16)
… In addition, it cost BOCES approximately $111,000 annually for time spent in the review, approval and manual entry into … Key Recommendations Review payroll processes for efficiency improvement opportunities. Work with …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-payrollVillage of Suffern – Budget Review (B6-16-8)
… review was to determine whether the significant revenue and expenditure projections in the Village’s tentative budget … accumulated deficit in the Village’s general, water, sewer and capital projects funds as of May 31, 2015. Local Finance … are outstanding. Key Findings Significant revenue and expenditure projections in the tentative budget are …
https://www.osc.ny.gov/local-government/audits/village/2016/04/20/village-suffern-budget-review-b6-16-8Granville Central School District – Medicaid Reimbursements (2021M-90)
… revenues totaling $9,011, from 50 percent reimbursement of eligible costs. Key Recommendations Establish procedures …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/27/granville-central-school-district-medicaid-reimbursements-2021m-90Ramapo Catskill Library System – Procurement (2015M-84)
… County. The Library System serves 47 chartered public libraries in the Counties of Rockland, Orange, Sullivan and … by an 11-member Board of Trustees, elected by the member libraries’ board members. Budgeted appropriations for 2014 … making purchases on behalf of the System’s member public libraries. Library System officials have not adopted a …
https://www.osc.ny.gov/local-government/audits/library/2015/07/03/ramapo-catskill-library-system-procurement-2015m-84Gold Coast Public Library District – Claims Audit (2014M-237)
… Public Library District is located in the Towns of Oyster Bay and North Hempstead in Nassau County. The District was …
https://www.osc.ny.gov/local-government/audits/library/2014/10/08/gold-coast-public-library-district-claims-audit-2014m-237Town of Deerpark – Budget Review (B6-13-18)
… expenditure projections in the Town’s preliminary budget for the 2014 fiscal year are reasonable. Background The Town … operating deficits to submit their preliminary budgets for the next fiscal year to the State Comptroller for review … deficit obligations are outstanding. Key Findings Based on the results of our review, we found that revenue and …
https://www.osc.ny.gov/local-government/audits/town/2013/11/01/town-deerpark-budget-review-b6-13-18Newark Valley Fire District - Board Oversight (2020M-30)
… 2017 and 2018. The Treasurer did not file required annual update documents with the Office of the State Comptroller as of the end of our audit. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/01/newark-valley-fire-district-board-oversight-2020m-30Town of Blooming Grove – Board Oversight of Recreation Department Cash Receipts (2014M-360)
… 17, 2014. Background The Town of Blooming Grove is located in Orange County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2015/03/04/town-blooming-grove-board-oversight-recreation-department-cash-receipts-2014m-360State Agencies Bulletin No. 819
… the employee is hired. For most employees, this is the only address in PayServ and is printed on all documents that … the paycheck or direct deposit advice. If the employee has only one effective date for the CHK address and that …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/819-procedures-employee-address-changes-payservOpinion 94 - 23
… shall be acknowledged or proved in the same manner as a deed to be recorded. [Emphasis added]. Thus, section 170(1) … shall be acknowledged or proved in the same manner as a deed to be recorded. [Emphasis added]. Under section 170(2), … shall be acknowledged or proved in the same manner as a deed to be recorded. * * * Under this section, joint town …
https://www.osc.ny.gov/legal-opinions/opinion-94-23Unified Court System Bulletin No. UCS-171
… by the change. Instead the following message will appear only once, upon saving the transaction: In order to prevent …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-171-changes-position-management-update-incumbent-process-unifiedMedicaid Program – Opioid Prescriptions for Medicaid Recipients in an Opioid Treatment Program
… Purpose To determine if the Department of Health has taken sufficient steps to safeguard Medicaid recipients who are receiving opioids while also in a Treatment Program for opioid use disorder. This audit covered the period … To determine if the Department of Health has taken sufficient …
https://www.osc.ny.gov/state-agencies/audits/2018/11/20/medicaid-program-opioid-prescriptions-medicaid-recipients-opioid-treatment-programOpinion 92-4
… district may pay for supervised physical fitness training sessions for its active volunteer firefighters so long as the … moneys to pay for supervised physical fitness training sessions for active volunteer firefighters of the fire … it appears that the contract for the supervised training sessions will not be subject to competitive bidding. …
https://www.osc.ny.gov/legal-opinions/opinion-92-4Opinion 93-27
… §1262(c): When a town and the villages within the town all elect to receive their shares of county sales tax in … For purposes of this inquiry, we assume the town and all villages within the town have elected to receive their … as amended by L 1984, ch 850, provides that, if a town and all villages within the town elect to receive their shares of …
https://www.osc.ny.gov/legal-opinions/opinion-93-27Pension Payment Option Election – Divorce and Your Benefits
… All options will pay the member a monthly benefit for life. The Single Life Allowance is the maximum benefit available. Or, a member … when the member dies. There is a larger benefit reduction (cost) for the Pop-Up Joint Allowance in order to provide the …
https://www.osc.ny.gov/retirement/members/divorce/pension-payment-option-electionDue Diligence for Companies Holding Abandoned Funds
… funds are required to attempt to contact the rightful owner of the property before transferring, or escheating, the … property report. In the notice, be sure to tell the owner that their property will be reported as abandoned … your report. Include that date in the notice to give the owner a deadline for contacting you. Exemptions to this …
https://www.osc.ny.gov/unclaimed-funds/reporters/due-diligence-companies-holding-abandoned-funds