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Masonville Fire District – Financial Activities (2020M-165)
… Board did not: Review adequate supporting documentation for nine disbursements totaling $57,374. Approve 12 …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/26/masonville-fire-district-financial-activities-2020m-165The Academy Charter School - Credit Card Expeditures (2019M-80)
… had no receipts attached to the claims. 39 receipts in our test, totaling $25,342, were not itemized to show the … Ensure that credit card users include a list of officials in attendance for meal expenditures along with itemized …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/06/academy-charter-school-credit-card-expeditures-2019m-80Village of Andover – Water and Electric Cash Receipts (2019M-152)
… and electric cash receipts were recorded and deposited in a timely and accurate manner. Key Findings We reviewed … and found that they were properly recorded and deposited in a timely manner. However, the Board has not established … action. Appendix B includes our comment on an issue raised in the Village’s response. … Determine whether water and …
https://www.osc.ny.gov/local-government/audits/village/2019/10/25/village-andover-water-and-electric-cash-receipts-2019m-152Poughkeepsie City School District - Budgeting (2018M-226)
… with the statutory limit. Surplus funds can be used as a financing source for funding one-time expenditures, funding needed reserves, …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/poughkeepsie-city-school-district-budgeting-2018m-226Poughkeepsie City School District - Payroll (2019M-110)
… agreed with our recommendations and indicated they plan to initiate corrective action. … Determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/poughkeepsie-city-school-district-payroll-2019m-110Town of Palermo - Timeliness of the Supervisor’s Records and Reports (2020M-67)
… Conduct an annual audit of the Town Supervisor’s records, or engage an independent accountant to conduct the audit. … agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/town/2020/08/21/town-palermo-timeliness-supervisors-records-and-reports-2020m-67Village of Broadalbin - Board Oversight of Cash Receipts and Disbursements (2020M-76)
… Sufficient compensating controls were not implemented to minimize the risks associated with the lack of segregation … receive or review bank statements or canceled check images to help minimize the risk of unauthorized transactions or … and have initiated or indicated they planned to initiate corrective action. … Determine whether the Board …
https://www.osc.ny.gov/local-government/audits/village/2020/08/14/village-broadalbin-board-oversight-cash-receipts-and-disbursements-2020m-76Groton Central School District – Cash Management (2020M-124)
… corrective action. Appendix B includes our comments on issues raised in the District’s response letter. … …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/29/groton-central-school-district-cash-management-2020m-124Shenendehowa Central School District – Longevity Payments (2023M-165)
… Key Recommendations Establish written procedures to ensure longevity payments for employees leaving District service are calculated according to the terms of the CBAs. Ensure CBAs include language for … and have initiated, or indicated they planned to initiate corrective action. … Determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/shenendehowa-central-school-district-longevity-payments-2023m-165Raquette Lake Union Free School District - Business Office Operations (2023M-151)
… Implement controls to safeguard the Treasurer’s signature on disbursement checks and monitor the third-party online …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/12/raquette-lake-union-free-school-district-business-office-operations-2023mFire District Information
… [pdf] Filing an Annual Financial Report with OSC Length of Service Award Programs (LOSAP) Model Notes: Defined … Part 155 - Covers defined benefit programs [pdf] Summary of Regulations [pdf] Training Training Requirements for Fire … for Implementing New Training Requirements [pdf] List of Training Providers For Training Providers: Application to …
https://www.osc.ny.gov/local-government/resources/fire-district-informationTown of Plymouth – Fuel and Motor Oil Inventories and Procurement (2024M-16)
… (District) totaling $7,203. Potential cost savings on fuel purchases totaling $39,435 had Town officials used an …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-fuel-and-motor-oil-inventories-and-procurement-2024m-16XI.18 Overview – XI. Procurement and Contract Management
… State procurement processes. Legislative requirements with a narrow focus on a specific procurement process or contract type may be found in sections/subsections related to the specific topic area. Guide to Financial Operations REV. 03/19/2012 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18-overviewCUNY Bulletin No. CU-292
… Affected Employees Annual and hourly grade 600 employees in Bargaining Unit TI with a title of Theatre Technician, … processed for all eligible salaried and hourly employees in Pay Period 1C, paychecks dated 4/12/07 Background Pursuant … The new rates and other information are contained in a memorandum dated February 1, 2007 from Carmelo Batista, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-292-cuny-salary-increases-employees-international-allianceVillage of Copenhagen – Transparency of Fiscal Activities (S9-24-15)
… (OSC), and Reported the results of the Village’s fiscal activities to the public in a transparent manner. … 2022-23 financial records and reports, as required by New York State Village Law (Village Law) Section 4-408. Ensure …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-copenhagen-transparency-fiscal-activities-s9-24-15DiNapoli Announces Results of General Obligation Bond Sale
… Tax-Exempt Refunding Bonds. The refunding will result in lower debt service payments, saving New York taxpayers …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-announces-results-general-obligation-bond-saleState Agencies Bulletin No. 646
… a maximum bi-weekly deduction amount of $15.57. Purpose To notify agencies of the new dues structure change, new dues … codes. The current deduction code will show the Year-to-Date balance amount; the new deduction code will show the current deduction amount and Year-to-Date balance beginning with paychecks dated July 12, 2006 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/646-dues-structure-change-hourly-exceptional-hourly-and-fee-employeesCalculating the Maximum Amount Eligible for Amortization or the Graded Payment – Contribution Stabilization Program
… Retirement System’s Actuary determines the System average and graded rates . Graded rates are calculated based on a … Employer’s billable salary (reported salary between 4/1/22 and 3/31/23) $100,000,000 Employer’s normal contribution* … for deficiencies, previous amortizations, incentive costs and prior years’ adjustments. Example of Amortization …
https://www.osc.ny.gov/retirement/employers/csp/calculating-maximum-amount-eligible-amortization-or-graded-paymentState Comptroller Thomas P. DiNapoli Statement on the Death of Chief Justice Kaye
… the boundaries of the law and tradition. Her contribution to New York will be remembered, studied and make a difference for years to come.” … New York lost one of our legal pioneers today …
https://www.osc.ny.gov/press/releases/2016/01/state-comptroller-thomas-p-dinapoli-statement-death-chief-justice-kayeXII.6 Overview – XII. Expenditures
… This section provides Business Units with guidance on how to process certain payment situations where the type of … required by the Office of the State Comptroller. Guide to Financial Operations REV. 01/26/2015 …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii6-overview