Search
South Mountain Hickory Common School District – Cash Disbursements (2016M-109)
… of the District’s cash disbursement practices for the period July 1, 2014 through December 18, 2015. … and an elected Tax Collector. Budgeted appropriations for the 2015-16 fiscal year were $427,903. Key Finding The Trustee and Treasurer ensured that disbursements were for proper District purposes and adequately supported. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/south-mountain-hickory-common-school-district-cash-disbursements-2016mWest Hempstead Water District – Life Insurance (2016M-393)
… our audit was to examine the District’s provision of life insurance policies as a fringe benefit for the period January … Key Finding The District paid for individual whole life insurance coverage for seven individuals, even though there was statutory authority only to provide group life insurance. Key Recommendation Review the life insurance …
https://www.osc.ny.gov/local-government/audits/district/2017/03/03/west-hempstead-water-district-life-insurance-2016m-393Opinion 88-43
… in the opinion. WORKERS' COMPENSATION -- Self-Insurance (reimbursement of sheriff's personnel account for General … LAW, §§6-j, 207-c; WORKERS' COMPENSATION LAW, §25(4): When deputy sheriffs and county corrections officers are injured … revd on dissent 41 NY2d 931, 394 NYS2d 637; 1982 Opns St Comp No. 82-92, p 113). Further, it has been held that the …
https://www.osc.ny.gov/legal-opinions/opinion-88-43XII.7.B Voucher Denials – XII. Expenditures
… WCB - Need Contracted Rate 27 Contract expired and needs amendment 28 Incorrect Department Code 29 Payment needs to be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7b-voucher-denialsMiddle Island Fire District – Budgeting Practices (2013M-93)
… the statutory limit by as much as $21,500 in 2010, 2012, and 2013. The Board did not receive complete and accurate financial information from the Treasurer. … on reasonable assumptions using historical trends and/or actual expenditures. Review guidance regarding the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/middle-island-fire-district-budgeting-practices-2013m-93Bloomingburg Fire Company #1 – Disbursements (2013M-83)
… our audit was to evaluate the internal controls over the Company’s disbursements for the period April 1, 2011, to February 22, 2013. Background The Bloomingburg Fire Company #1 is a volunteer organization located in the Village of Bloomingburg in Sullivan County. The Company officers consist of a President, Vice-President, …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/28/bloomingburg-fire-company-1-disbursements-2013m-83Department of Transportation Bulletin No. DOT-12
… 2008 implementing agreements between the State of New York and the Civil Service Employees Association provides for Call … maintenance program of the Highway Maintenance Division and who were called out ten (10) or more times during the … as Begin Date Earn Code: COB Amount: Payroll Register and Employee’s Paycheck The Earn Code COB and the amount will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-12-call-out-response-payment-employees-engaged-winter-maintenanceLiberty Central School District – Budget Review (B4-14-6)
… the accumulated deficit in the District’s general and food service funds as of June 30, 2002. Local Finance Law … of our review, except for certain matters related to the food service fund, we found that the significant revenue and … prepared a projection of year-end fund balance for the food service fund while also improving the overall solvency …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/liberty-central-school-district-budget-review-b4-14-6State Agencies Bulletin No. 302
… The report includes: Department ID, Employee ID, Name, and the non-bar code address, including zip code, as entered … total number of employees, total addresses not barcodeable and any foreign addresses for a Department. OSC Actions … address that meets US Postal Service bar code standards and provide that address to the payroll office. Inform …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/302-npay766-employee-address-not-barcodeable-reportState Agencies Bulletin No. 2267
… Purpose: The purpose of this bulletin is to request verification of the agency’s address to be displayed on Employee Form W-2 for Tax Year 2024. Effective Dates: This bulletin is effective immediately. OSC Actions: OSC will update … The purpose of this bulletin is to request verification of the agencys address to be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2267-verification-agency-return-address-employee-form-w-2-wage-and-taxNiskayuna Central School District – Financial Condition (2012M-218)
… Purpose of Audit The purpose of our audit was to examine the … The Niskayuna Central School District is located in the Town of Niskayuna, in Schenectady County. The District is governed by the Board …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/01/niskayuna-central-school-district-financial-condition-2012m-218State Agencies Bulletin No. 2158
… Purpose: The purpose of this bulletin is to request verification of the agency’s address to be displayed on Employee Form W-2 for Tax Year 2023. … providing the correct address prior to November 17, 2023 . Changes to the agency name field must … The purpose of this bulletin is to request verification of the agencys address to be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2158-verification-agency-return-address-employee-form-w-2-wage-and-taxState Agencies Bulletin No. 2136
… new earnings code will be applied to paycheck dated May 24, 2023, and employees will see an increased taxable gross … Dates: The new earnings code will be applied to the May 24, 2023, paycheck. OSC Actions: OSC has created a new … will be applied using code TBA to the check dated May 24, 2023, to increase the taxable gross and ensure taxes are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2136-new-earn-code-tba-tax-balance-adjustment-correct-q22-overpaymentsV.3.G Product Code – V. Chart of Accounts (COA) Governance
… The Product ChartField is used to record revenue or expenses related to agency-provided goods or services at a more detailed level than statewide (e.g., revenue/expenses related to specific fees, fines or licenses). Product values can be … The Product ChartField is used to record revenue or expenses related to agencyprovided goods …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3g-product-codeState Comptroller Releases Municipal Audits
… County) The board properly planned the waste water treatment plant (WWTP) project but could have better managed …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-releases-municipal-auditsCentral Square Central School District – Fund Balance (2022M-196)
… maintained surplus fund balance within the statutory limit and maintained reserve funds at reasonable levels. Key … officials reduced the transparency of District finances and kept $8 million from productive use. Although the … overstated accrued liabilities, nonspendable fund balance and encumbrances, which resulted in surplus fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/10/central-square-central-school-district-fund-balance-2022m-196City of Long Beach – Budget Review (B18-7-5)
… and whether the City took appropriate action to implement or resolve recommendations from our budget review issued in …
https://www.osc.ny.gov/local-government/audits/city/2018/05/08/city-long-beach-budget-review-b18-7-5SUNY Bulletin No. SU-135
… Pursuant to Chapter 137, Section 16 of the Laws of 2004 and the 2003-2007 agreement between UUP and the State of New York, the basic annual salary of … 5, 2007, paychecks dated May 2, 2007 Contract Provisions and Eligibility Criteria To be eligible for the $500 salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-135-april-1-2007-500-salary-increase-employees-representedFinger Lakes United Cerebral Palsy – Compliance With the Reimbursable Cost Manual
… (CFR) were properly calculated, adequately documented and allowable under the State Education Department’s (SED’s) … with learning disabilities in Geneva, Canandaigua, and Waterloo, NY. Happiness House is reimbursed for preschool … directly related to the special education program and properly documented. For the fiscal year ended June 30, …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/finger-lakes-united-cerebral-palsy-compliance-reimbursable-cost-manualOpinion 88-69
… GENERAL MUNICIPAL LAW, §122-b: A village may contract for services with a private volunteer ambulance service with … also contracts. You ask whether a village may contract for services with a private volunteer ambulance service, … within which the village is located also contracts for services with the same volunteer ambulance service. General …
https://www.osc.ny.gov/legal-opinions/opinion-88-69