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Town of Howard - Fund Balance Management (2018M-192)
… and capital plans. Use surplus funds as a financing source for funding one-time expenditures, needed reserves and/or reducing …
https://www.osc.ny.gov/local-government/audits/town/2019/01/11/town-howard-fund-balance-management-2018m-192Accounts Payable Advisory No. 41
… Subject: Using requisitions and/or purchase orders (POs) for centralized contract … This is to remind Business Units to use a requisition and/or purchase order with a contract ID reference when purchasing from centralized …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/41-requisitions-and-purchase-orders-centralized-contract-purchasesGet Help
… Members and Retirees of the New York State and Local Retirement System Learn more about online services for members, retirees and beneficiaries of the New York State and Local Retirement …
https://www.osc.ny.gov/online-services/get-helpAndes Central School District - Cafeteria Operations (2019M-26)
… [read complete report - pdf] Audit Objective Determine whether District … The District has the lowest average daily participation for breakfast and second lowest for lunch as compared to all Delaware County school …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/12/andes-central-school-district-cafeteria-operations-2019m-26Town of Hyde Park – Sexual Harassment Prevention Training (S9-23-12)
… Determine whether Town of Hyde Park (Town) employees and elected officials completed annual sexual harassment … Findings SHP Training was not provided to all employees and elected officials. Of the 20 total individuals we tested … to complete the training. Town officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/town/2023/09/15/town-hyde-park-sexual-harassment-prevention-training-s9-23-12Local Government Data
… Download annual financial data spreadsheets by class of local government and year. Use Open Book New York to see data for … Access Local Government Data Sets Fiscal Stress Monitoring System Justice Court Fund Data Local Government Entities by …
https://www.osc.ny.gov/local-government/dataState Agencies Bulletin No. 1352
… indicator, grade, bargaining unit, pay basis code, and regular position location, as of the last day of the … must submit the appropriate Additional Pay Adjustment when making changes to an employee’s location pay record. Agencies … over 9 pay periods late and retroactive payments over one year old. Questions Questions regarding this bulletin may …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1352-new-control-d-report-npay799-location-pay-exceptions-reportOpinion 95-2
… PUBLIC HOUSING LAW, §52; EXECUTIVE LAW, §§818, 819: The amount billed by a cable television company to a municipal housing authority as a "pass through" to the customer of a franchise fee imposed upon the cable company by a city is not a municipal "fee" falling within the exemption of Public …
https://www.osc.ny.gov/legal-opinions/opinion-95-2Carthage-West Carthage Water Pollution Control Facility – Cash Disbursements (2015M-35)
… independent of the cash disbursement process reviews the bank reconciliations. No Facility official reviews the … work. Key Recommendations Provide the Board with monthly bank reconciliations, including bank statements and canceled …
https://www.osc.ny.gov/local-government/audits/joint-activity/2015/05/08/carthage-west-carthage-water-pollution-control-facility-cash-disbursementsBeaver Dams Volunteer Fire Company, Inc. - Financial Activities (2018M-17)
… Treasurers did not maintain complete, accurate, and up-to-date accounting records and reports or perform monthly … The Treasurer should maintain complete, accurate and up-to-date records and reports, and perform monthly bank … and have initiated, or indicated they planned to initiate corrective action. … Beaver Dams Volunteer Fire …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/06/15/beaver-dams-volunteer-fire-company-inc-financial-activitiesOther Bulletin No. 11
… 4% salary increase for employees in NS (SG 600) positions and hourly employees. Annual employees receive a 4% increase … (Pay Rate Change/Correct Salary) for annual employees and PAY/CRT (Pay Rate Change/Change Rate) for hourly … (Pay Rate Change/Correct Salary) for annual employees and PAY/CRT (Pay Rate Change/Change Rate) for hourly …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-11-2010-salary-increase-suny-construction-fund-employeesNorth Rose-Wolcott Central School District – Smart Schools Bond Act Allocations (2022M-116)
… purchases made during fiscal years 2019-20, 2020-21 and 2021-22. Officials were unable to provide an explanation … District officials agreed with our recommendations and have initiated corrective action. … Determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/23/north-rose-wolcott-central-school-district-smart-schools-bond-actCUNY Bulletin No. CU-661
… HMO Health Insurance. Affected Employees CUNY employees with HIP HMO health insurance coverage through the City of … paychecks dated November 21, 2019 Institution Current and paychecks dated December 5, 2019 Institution Lag OSC … implement the bi-weekly health insurance rate changes and description changes as requested by the City of New York, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-661-city-new-york-hip-hmo-health-insurance-rate-changesCarmel Central School District - Extra-Classroom Activities (2018M-45)
… the ECA fund policy and establish written procedures to supplement it. District officials agreed with our findings …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/carmel-central-school-district-extra-classroom-activities-2018m-45Opinion 93-21
… This opinion represents the views of the Office of the State Comptroller at the time it was … (procedures for sale of) REFERENDUM -- Mandatory (need for to sell fire truck in fire district) -- Permissive (need for to sell fire truck in fire district) PERSONAL …
https://www.osc.ny.gov/legal-opinions/opinion-93-21Clinton County - Separation Payments (2018M-44)
… four former employees were overpaid a combined total of $10,089 and three former employees were underpaid a combined total of $403. Key Recommendations Implement an independent review and approval of separation payments. Direct the County’s legal counsel to …
https://www.osc.ny.gov/local-government/audits/county/2018/06/15/clinton-county-separation-payments-2018m-44Lake George Central School District - Purchasing (2018M-167)
… the District sought competition when purchasing goods and services that fell below the statutory bidding … totaling about $152,000. The Board did not develop and implement procedures to seek competition for purchasing … employees and officials. District officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/16/lake-george-central-school-district-purchasing-2018m-167Town of New Hartford – Sexual Harassment Prevention Training (S9-23-11)
… Determine whether Town of New Hartford (Town) employees and elected officials completed annual sexual harassment … Key Findings SHP Training was provided to most employees and elected officials. Of the 20 total individuals we tested … to complete the training. Town officials generally agreed with our recommendations and have indicated they planned to …
https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-new-hartford-sexual-harassment-prevention-training-s9-23-11Berlin Central School District - Vehicle Fuel Inventory (2018M-02)
… Vehicle mileage records are not compared to fuel consumption. Storage tanks are not adequately secured or … daily basis. Mileage records are compared to vehicle fuel consumption. The storage tanks are inspected monthly. The …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/berlin-central-school-district-vehicle-fuel-inventory-2018m-02Corinth Central School District - Medicaid Reimbursements (2019M-129)
… procedures to ensure Medicaid claims were submitted and reimbursed for all eligible services provided. Claims were not submitted and reimbursed for 273 eligible services totaling $16,910. … for reimbursement. District officials generally agreed with our recommendations and have initiated, or indicated …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/corinth-central-school-district-medicaid-reimbursements-2019m-129