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Kent Fire District No. 1 - Financial Operations (2019M-37)
… budgeted. The Board was unable to provide documentation of four required permissive referendums and legal notices. … that are complete and accurate, including estimates of fund balance and realistic estimates of appropriations. … our comments on issues raised in the District’s response letter. … Determine whether the Board effectively managed the …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/07/03/kent-fire-district-no-1-financial-operations-2019m-37State Agencies Bulletin No. 692
… and Licensure Exam Fee Reimbursements are subject to tax withholding and are required to be reported on Federal Form …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/692-reporting-certification-and-licensure-exam-fee-reimbursement-clefr-2006State Agencies Bulletin No. 1002
… to Form W-2s. Please note, corrections made to Form W-2s for Social Security Number and/or Name only will not appear … on this report. Please refer to the following bulletins for additional information on this process: Per Payroll … Payroll Bulletin 611 (New Prior Year Social Security and Medicare Tax Refund Certification Form), any employee who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1002-new-agency-control-d-report-form-w2-c-corrected-wage-and-tax-statementIV.1 Overview – IV. Accounting Codes - Uses and Descriptions
… reporting functions depend on accurate account coding on all transactions within the SFS. Preparation of Financial … is a read-only component of the SFS Tree Manager folder. All SFS users have access to Tree Viewer, regardless of their … Protection Fund. For non-Federal State Operations, all appropriations shall be made by agency, by program, and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv1-overviewWestfield Academy and Central School District - Financial Management (2018M-67)
… limit by more than $650,000 (4 percentage points) as of June 30, 2017. The Board appropriated fund balance not … operations and overestimated appropriations by a total of approximately $2.7 million (6 percent). The Board did not … our comments on issues raised in the District’s response letter. … Westfield Academy and Central School District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/westfield-academy-and-central-school-district-financial-management-2018mOpinion 89-19
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … RULES, §§8017(a), 8022; SOCIAL SERVICES LAW, §61: A county department of social services is subject to pay the appellate …
https://www.osc.ny.gov/legal-opinions/opinion-89-19Andover Central School District – Internal Controls Over Reserve Funds (2013M-162)
… audit was to review internal controls over reserve funds for the period July 1, 2007, through April 30, 2013. … five elected members. The District's budgeted expenditures for the 2012-13 fiscal year were $8.2 million. Key Findings … reserves must be prepared and submitted to the Board for review that includes a summary statement of projected use …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/13/andover-central-school-district-internal-controls-over-reserve-fundsDiNapoli: Potsdam Audit Finds Missing Court Funds
… the fraud, DiNapoli’s office shared the findings with the New York State Police and St. Lawrence County District Attorney … Attorney with one count of grand larceny in the second degree, a class C felony, and one count of falsifying …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-potsdam-audit-finds-missing-court-fundsUnadilla Valley Central School District – Non-Resident Special Education Student Tuition (2022M-44)
… officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/unadilla-valley-central-school-district-non-resident-special-educationWestchester County Sisters Charged With Hiding Their Mother's Death to Steal From Retirement System
… Attorney Anthony A. Scarpino, Jr. announced the arrests of Annette Bigelow, 59, and Mary Nash, 58, for allegedly … her sister, Mary Nash, stole nearly $22,000 in pension payments from the New York State and Local Employees … “Defrauding the retirement system is stealing from each of us. Comptroller DiNapoli and his office continue to focus …
https://www.osc.ny.gov/press/releases/2019/11/westchester-county-sisters-charged-hiding-their-mothers-death-steal-retirement-systemDivision of Housing and Community Renewal Bulletin No. DH-26
… OSC and the effective date of a promotion within the last calendar year will be included on the report. OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-26-october-2007-merit-step-eligibility-informationDiNapoli: NYC Department of Education is Not Doing Enough to Prepare Students for Higher Education
… to obtain or complete higher education, such as at a college or trade school. The audit found a significant number … significant racial, ethnic and geographic disparities in college readiness. “It is the DOE’s responsibility to ensure … do not graduate high school.” DOE considers students college ready if they meet its criteria for graduating high …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-nyc-department-education-not-doing-enough-prepare-students-higher-educationRoxbury Central School District - Health Insurance Buyouts (2019M-89)
Determine whether District payments for health insurance buyouts were costeffective supported by collective bargaining agreements and correctly calculated
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/roxbury-central-school-district-health-insurance-buyouts-2019m-89XI.18.H The Infrastructure Investment Act – XI. Procurement and Contract Management
… The Infrastructure Investment Act 1 (“the Act”) allows for a design-build contract, an alternative delivery method, for capital projects 2 located in New York State related to … Development Authority and the Battery Park City Authority for capital projects. New York State Department of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18h-infrastructure-investment-actDiNapoli: Needles, Birth Control Go Missing From NYC School Health Centers
… that an audit of the New York State Department of Health (DOH) found that medications and potentially hazardous … medical supplies were unaccounted for at its School-Based Health Centers (Centers). “The state Department of Health …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-needles-birth-control-go-missing-nyc-school-health-centersPerformance Incentive Program
… uses reasonable criteria to measure employee performance and whether incentive awards are warranted and justified. Our … Incentive Program (Program) to reward its employees for meeting performance goals. A series of legal opinions and … million, or a 57 percent share, of the total awards while accounting for less than 3 percent of the workforce. Over the …
https://www.osc.ny.gov/state-agencies/audits/2015/02/27/performance-incentive-programOpinion 91-2
… determining conflicts of interest) NEW YORK CONSTITUTION, ARTICLE X, §5; GENERAL MUNICIPAL LAW, §§800(3), 801; RACING, … Law"], §502[1]; General Construction Law, §65[b][3]). Article X, §5 of the State Constitution vests in the … Court further declared that: Under the plain language of article X, the State Comptroller is granted the discretionary …
https://www.osc.ny.gov/legal-opinions/opinion-91-2Cortlandville Fire District – Credit Cards (2020M-57)
… were adequately supported, for appropriate purposes and paid timely. Key Findings The Board approved credit card … incurred penalty charges totaling $393 for late payments and $192 for interest. Key Recommendations Adhere to the credit card policy and ensure that supporting documentation is provided with …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/07/10/cortlandville-fire-district-credit-cards-2020m-57State Agencies Bulletin No. 882
… employees’ salaries and the processing of necessary salary corrections. Affected Employees Non-Statutory … as creditable service when reconstructing the employee’s salary: Office of Court Administration City University of New … to which such salary can be assigned on the PEF salary schedule in effect on the appointment date to the graded …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/882-new-method-calculating-salaries-employees-upon-movement-public-employeesOverview – Regional State Park Police Plan
… calculation of your FAS can include, but is not limited to, the following types of payments. In some cases, certain … that can be included in your FAS calculation is limited to 15 percent of your salary. … Regional State Park Police …
https://www.osc.ny.gov/retirement/publications/1867/overview