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Bradford Central School District – Claims Auditor (2022M-157)
… We reviewed 74 claims totaling approximately $3 million and found that: 70 claims totaling $2.96 million did not … Educational Services (GST BOCES), inappropriately audited and approved 25 claims for the GST BOCES service charges … million. This compromised the claims auditor’s objectivity and independence. The Board of Education (Board) should have …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/bradford-central-school-district-claims-auditor-2022m-157Accounts Payable Advisory No. 72
… necessary to assist with voucher processing when acquiring real property (i.e., land). This includes processing …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/72-land-acquisition-paymentsSyosset Central School District - Payroll (2018M-42)
… if officials ensured the accuracy of the compensation paid and benefits provided to employees. Noteworthy Achievements … over the payroll function to ensure that compensation paid and benefits provided to employees are accurate. We analyzed … $124.3 million to ensure the accuracy of compensation paid and benefits provided to employees. Except for minor …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/syosset-central-school-district-payroll-2018m-42Plainview-Old Bethpage Central School District - Retiree Health Insurance (2018M-148)
… Objective Determine whether the District is paying health insurance premiums for deceased retirees or their dependents. … verify whether retirees were living and still eligible for coverage. Key Recommendations Establish a process to …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/21/plainview-old-bethpage-central-school-district-retiree-health-insuranceState Comptroller Thomas P. DiNapoli on the Passing of Former Senator Joe Bruno
… "New York lost an icon today with the passing of Former Senate Majority Leader Joe Bruno. The senator served his community for over three decades, the last … across the state of New York." … New York lost an icon today with the passing of Former Senate Majority Leader Joe …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-thomas-p-dinapoli-passing-former-senator-joe-brunoSherman Central School District – Claims Audit (2024M-92)
… was unaware of how to properly perform her job duties and did not properly audit all claims prior to payment. … more than $1.2 million were not properly authorized and approved. 81 claim packets totaling approximately $91,000 … As a result, improper or unsupported claims may be paid and may not be detected and corrected. Recommendations The …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/sherman-central-school-district-claims-audit-2024m-92Hampton Bays Union Free School District - Claims Processing (2018M-68)
… and/or a policy governing employees’ use of the District’s Amazon Prime (Amazon) account. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/hampton-bays-union-free-school-district-claims-processing-2018m-68Bainbridge Fire District - Board Oversight (2018M-252)
… Board reviewed the Treasurer’s reports on a monthly basis and reviewed all claims before payment. Although the Treasurer’s financial records and reports accurately and properly accounted for all financial activities, the …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/02/08/bainbridge-fire-district-board-oversight-2018m-252Payroll Forms
… for instructions for completing fillable and Excel version forms. AC 873 – Extra Service Payroll Voucher ( Fillable PDF … Deposit Form Personal Privacy Protection Law Release Forms and Instructions Personal Privacy Protection Law …
https://www.osc.ny.gov/state-agencies/payroll/formsVendor Responsibility Review Process
… information, see How to Conduct a Responsibility Review. What must be filed For each contract, the State contracting … see How to Make a Responsibility Determination. What happens after filing Our office will review the Vendor Responsibility …
https://www.osc.ny.gov/state-vendors/vendrep/vendor-responsibility-review-processVillage of Trumansburg - Ambulance Fund Accountability (2018M-168)
… properly accounted for ambulance funds. Key Findings As of May 31, 2018, the ambulance fund had an unidentified cash … balance of $16,100. The Village’s general fund and the Town of Hector were overpaid $12,231. The ambulance fund owes … Perform a monthly accountability of the ambulance fund. Research unidentified funds, collect any amounts owed by …
https://www.osc.ny.gov/local-government/audits/village/2018/11/30/village-trumansburg-ambulance-fund-accountability-2018m-168Foreign Fire Insurance Report Filing
… and benevolent associations which receive and use foreign fire insurance tax proceeds (commonly referred to as … relating to such monies with our office. Annual Report Form [pdf] For assistance with the completion of the annual … additional information about the foreign fire tax program, contact the Bureau of Revenue and Expenses at …
https://www.osc.ny.gov/local-government/required-reporting/foreign-fire-insurance-report-filingSchodack Valley Fire District – Cash Disbursements (2016M-98)
… were adequately supported, properly authorized and for valid District purposes for the period January 1, … District is a district corporation of the State, distinct and separate from the Town of Schodack, Rensselaer County. … implemented adequate procedures over cash disbursements and disbursements were adequately supported, properly …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/05/07/schodack-valley-fire-district-cash-disbursements-2016m-98Accounts Payable Advisory No. 7
… XII, Section 5.C - Selecting the Appropriate Vendor and Address Sequence , Business Units must select the correct Vendor ID and Address Sequence when processing payments to vendors. …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/7-complex-entity-barnes-nobleRetiring with an Outstanding Loan – Special 20- and 25-Year Plans
… Tier 2 and 3 (Article 11) Members If you retire with an outstanding loan, the … at retirement. The approximate reductions are for calendar year 2024. The amount of the reduction changes annually. Age …
https://www.osc.ny.gov/retirement/publications/1517/retiring-outstanding-loanCarthage-West Carthage Water Pollution Control Facility – Cash Disbursements (2015M-35)
… August 31, 2014. Background The Carthage-West Carthage Water Pollution Control Facility provides waste treatment to the Villages of Carthage and West Carthage, …
https://www.osc.ny.gov/local-government/audits/joint-activity/2015/05/08/carthage-west-carthage-water-pollution-control-facility-cash-disbursementsSullivan County Board of Cooperative Educational Services – Central Business Office Internal Controls (2015M-331)
… (CBO) internal controls over the cash disbursements and payroll processes for the period July 1, 2014 through … is an association of eight component school districts and provides almost 60 educational and administrative services to the districts, including CBO …
https://www.osc.ny.gov/local-government/audits/boces/2016/02/26/sullivan-county-board-cooperative-educational-services-central-business-officeLeaves of Absence – Police and Fire Plan
… Tier 1 members receive full credit for sick leave at half pay; Tier 2, 3, 5 and 6 members receive half credit for sick leave at half pay. Since service is usually not credited …
https://www.osc.ny.gov/retirement/publications/1512/leaves-absenceLeaves of Absence – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Tier 1 members receive full credit for sick leave at half pay; Tier 2, 3, 5 and 6 members receive half credit for sick leave at half pay. Since service is usually not credited …
https://www.osc.ny.gov/retirement/publications/1511/leaves-absenceLeaves of Absence – Career Plan
… Tier 1 members receive full credit for sick leave at half pay; Tier 2, 3, 5 and 6 members receive half credit for sick leave at half pay. Since service is usually not credited …
https://www.osc.ny.gov/retirement/publications/1642/leaves-absence