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Fabius-Pompey Central School District – Budget Review (B3-14-5)
… District’s tentative budget for the 2014-15 fiscal year are reasonable. Background The Fabius-Pompey Central School … State Comptroller for review while the deficit obligations are outstanding. Key Findings Based on the results of our … revenue and expenditure projections in the proposed budget are reasonable. The District’s proposed budget currently …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/08/fabius-pompey-central-school-district-budget-review-b3-14-5Town of Thurman – Garbage Bag Inventory and Collections (2016M-399)
… Town Clerk. Garbage bags provided to the transfer station are not adequately secured during the hours of operation and are stored in an open box on a table at the transfer station. … at the transfer station to ensure all cash receipts are properly accounted for and remitted to the Supervisor’s …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-thurman-garbage-bag-inventory-and-collections-2016m-399XVI.2 Financial Reporting Policies – XVI. Financial Reporting
… accordance with GAAP. GASB Statements and Interpretations are the main sources for GAAP guidance. GASB Statements and Interpretations are periodically incorporated in the Codification of … (GASB Codification). Specific applicable principles are referenced in the topical sections of this chapter. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi2-financial-reporting-policiesTown of Stephentown – Records and Reports (2012M-209)
… affairs. The Town’s budgeted expenditures for 2012 are approximately $1.4 million. Key Findings The Town does … Recommendations Ensure that the Town’s accounting records are complete, accurate, and maintained in a timely manner. … any differences disclosed by the reconciliation process are promptly identified and resolved. File the Town’s annual …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-stephentown-records-and-reports-2012m-209Fabius-Pompey Central School District – Budget Review (B3-13-5)
… District’s tentative budget for the 2013-14 fiscal year are reasonable. Background The Fabius-Pompey Central School … State Comptroller for review while the deficit obligations are outstanding. Key Findings Based on the results of our … revenue and expenditure projections in the proposed budget are reasonable. The District’s proposed budget currently …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/05/fabius-pompey-central-school-district-budget-review-b3-13-5State Agencies Bulletin No. 2026
… in both the 403(b) and Deferred Compensation programs are affected. Effective Dates Changes will be made effective … is used to determine the order in which deductions are taken when an employee’s gross salary is insufficient to … may see changes in the order in which their deductions are withheld. Questions Questions may be directed to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2026-new-deduction-priority-supplemental-retirement-annuity-sra-and-taxQuaker Street Fire District – Board Oversight (2021M-96)
… bidding statutes and purchasing policy requirements are followed. Ensure all fuel card charges are sufficiently supported prior to payment. Ensure that AUDs are filed in a timely manner. District officials generally …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/12/29/quaker-street-fire-district-board-oversight-2021m-96Copenhagen Volunteer Fire Department, Inc. – Financial Activities (2021M-114)
… policies and enforce compliance. Ensure all claims are audited and approved before payment and adequately … supported. Ensure adequate cash receipts records are maintained and deposits are made in a timely manner. Department officials generally …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/12/22/copenhagen-volunteer-fire-department-inc-financial-activitiesTown of Sidney – Supervisor’s Disbursements (2015M-214)
… verify that only those disbursements approved by the Board are made. The payroll vendor electronically affixes the … images to verify that only Board-approved disbursements are made including those disbursements made for payroll … related expenditures. Approve payroll before checks are electronically signed and maintain control over the …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-sidney-supervisors-disbursements-2015m-214State Agencies Bulletin No. 1887
… eligible for the New York State Paid Family Leave Program are affected. Background: The New York State Department of … with a regular work schedule of 20 or more hours per week are eligible after 26 consecutive weeks of employment. … a regular work schedule of less than 20 hours per week are eligible after 175 days worked. OSC Actions: OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1887-2021-paid-family-leave-rate-increaseState Agencies Bulletin No. 1807
… Affected Employees Executive Law Section 169 Commissioners are affected. Background Pursuant to the recommendations of … of the following Executive Law Section 169 Commissioners are increased as follows: Tier-A Commissioners $210,000 … Executive Law Section 169 Commissioners salary increases are effective Administration Pay Period 20L, paychecks dated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1807-january-1-2020-salary-increases-executive-law-section-169-commissionersTown of Alexandria - Redwood Water and Sewer District Charges (2019M-90)
… they conform to applicable State law. Ensure procedures are in place to verify residents are properly billed in accordance with the ordinances. Ensure meter readings are reliable. Town officials agreed with our recommendations …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-redwood-water-and-sewer-district-charges-2019m-90State Agencies Bulletin No. 1804
… eligible for the New York State Paid Family Leave Program are affected. Background The New York State Department of … with a regular work schedule of 20 or more hours per week are eligible after 26 consecutive weeks of employment. … a regular work schedule of less than 20 hours per week are eligible after 175 days worked. OSC Actions OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1804-2020-new-york-state-paid-family-leave-program-rate-increaseGlenham Fire District – Cash Disbursements (2016M-380)
… supporting documentation. Although fire districts are not required to pay sales tax on purchases and services … that no claims, other than those allowed under Town Law, are paid prior to the Board’s audit and approval. Ensure that all claims are supported by adequate documentation prior to approving …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/03/glenham-fire-district-cash-disbursements-2016m-380Town of Deerpark – Budget Review (B6-14-17)
… expenditure projections in the Town’s preliminary budget for the 2015 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 while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/town/2014/10/31/town-deerpark-budget-review-b6-14-17Salem Volunteer Fire Department, Inc. - Financial Activities (2019M-205)
… complete report - pdf] Audit Objective Determine whether Department officials ensured financial activities were … the bylaws. The Board did not ensure that the Treasurer’s records were annually reviewed, as required by the bylaws, or …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/12/20/salem-volunteer-fire-department-inc-financial-activities-2019mSpackenkill Union Free School District – Professional Services (2021M-89)
… officials sought competition for the procurement of professional services and entered into written agreements … seeking competition. This represents at least 60 percent of the total paid to professional service providers during … bid every three years. Key Recommendations The Board of Education (Board) should ensure professional services are …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/15/spackenkill-union-free-school-district-professional-services-2021m-89Otsego Northern Catskills Board of Cooperative Educational Services – Fixed Assets (2021M-88)
… Three assets totaling more than $6,000 were not located. Seven assets totaling $18,600 were found at different …
https://www.osc.ny.gov/local-government/audits/boces/2021/07/30/otsego-northern-catskills-board-cooperative-educational-services-fixed-assets-2021mDiNapoli Statement on the Passing of His Father Nicholas DiNapoli
… and grandfather in the world. My brother James and I are grateful for the expressions of support offered by so … during dad's last days, the dedicated staff of Hospice are truly a blessing and we are so thankful for their mission of compassion and comfort.” …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-statement-passing-his-father-nicholas-dinapoliPearl River Union Free School District – Fixed Assets (2022M-126)
… and up-to-date. All fixed assets on the inventory list are immediately tagged and are in known locations. Disposals are properly authorized. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/pearl-river-union-free-school-district-fixed-assets-2022m-126