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IX.10.C Federal Treasury Offset Program (TOP) Agency Responsibilities – IX. Federal Grants
… or contest the billing. If a notice of unpaid debt is received by a state agency, the notice will provide the … believes the debt collection notice was issued in error or is erroneous, the state agency should immediately contact the … debts owed to federal agencies. If a Treasury offset is taken, a notice is sent to the state agency that had funds …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix10c-federal-treasury-offset-program-top-agency-responsibilitiesNorthern Adirondack Central School District – Financial Condition (2020M-51)
… complete report - pdf ] Audit Objective Determine whether the Board and District officials effectively manage the District’s financial condition. Key Findings Expenditures … by a total $626,000 in 2017-18 and 2018-19. Additionally, the budgets are not structurally balanced and have used $1.5 …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/25/northern-adirondack-central-school-district-financial-condition-2020m-51Town of Walton – Incompatible Duties (2016M-309)
… 2015 through July 26, 2016. Background The Town of Walton is located in Delaware County and has a population of approximately 5,600. The Town is governed by an elected five-member Town Board, and the … office has expressed the view that the office of the Clerk is incompatible with the Supervisor’s bookkeeper position. No …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-walton-incompatible-duties-2016m-309Opinion 89-32
… between county and corporation of which county treasurer is stockholder) -- Stock Ownership (county treasurer as … of the contract (General Municipal Law, §800[3]), and is also deemed to have an interest in any contract of a corporation any stock of which is owned or controlled directly or indirectly by the officer …
https://www.osc.ny.gov/legal-opinions/opinion-89-32Operational Advisory No. 13
… June 2017 . SFS will inform all users when the system is available. OSC will be leaving one prior month open in the … to month end with an accounting date in a period that is about to be closed should be monitored. Agencies are asked … needs a transaction posted to the accounting period that is closing, the transaction needs to be completed by 3 PM on …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/13-august-2017-monthly-advisory-open-accounting-periodsOpinion 88-53
… vacations pursuant to a collective bargaining agreement is not includable in the calculation of one year final … vacations pursuant to a collective bargaining agreement is includable in the calculation of one year final average … service' to mean fixed regular wages, as respondent has, is consistent with both the plain meaning of 'salary' and a …
https://www.osc.ny.gov/legal-opinions/opinion-88-53City of Newburgh – Budget Review (B22-6-10)
… Background The City of Newburgh, located in Orange County, is authorized by Chapter 223 of the Laws of 2010 to issue … as of December 31, 2010. During the time that Chapter 223 is in effect, the City’s proposed annual budgets must be … close gaps in the budget decreases the fund balance that is available to cover unforeseen circumstances. The City has …
https://www.osc.ny.gov/local-government/audits/city/2022/11/18/city-newburgh-budget-review-b22-6-10XI-A.6 Auto-Sourcing Purchase Orders – XI-A. Purchasing
… SECTION OVERVIEW AND POLICIES The Statewide Financial System’s (SFS) auto-sourcing … functionality allows online agencies to streamline the procurement process by systematically creating a purchase … The Statewide Financial Systems SFS autosourcing …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a6-auto-sourcing-purchase-ordersApalachin Fire District – Oversight of Financial Operations (2013M-25)
… February 4, 2013. Background The Apalachin Fire District is a district corporation of the State, distinct and separate …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/10/apalachin-fire-district-oversight-financial-operations-2013m-25Henry Johnson Charter School – Financial Operations (2014M-214)
… 30, 2014. Background The Henry Johnson Charter School is a public school not under control of the school board, located in the City of Albany. The School, which is governed by an eight member Board of Trustees, had 365 … that the Foundation will provide. The compact contract is not sufficiently detailed to determine how the quality of …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/10/31/henry-johnson-charter-school-financial-operations-2014m-214Middle Country Public Library – Treasurer (2015M-291)
… 30, 2015. Background The Middle Country Public Library is located in the Town of Brookhaven in Suffolk County. The Library, which is governed by an elected five-member Board of Trustees, is a school district public library that received its charter …
https://www.osc.ny.gov/local-government/audits/library/2016/01/22/middle-country-public-library-treasurer-2015m-291Elmira City School District – Financial Condition (2014M-348)
… 24, 2014. Background The Elmira City School District is located in the City of Elmira and the Town of Elmira, Chemung County. The District, which is governed by an elected nine-member Board of Education, … and maintained. Develop a multiyear financial plan that is sustainable and includes information related to …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/06/elmira-city-school-district-financial-condition-2014m-348East Bloomfield Fire District – Financial Operations (2017M-154)
… distinct and separate from the Town of East Bloomfield, in Ontario County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/17/east-bloomfield-fire-district-financial-operations-2017m-154West Islip Union Free School District – Payroll (2016M-78)
… 2015. Background The West Islip Union Free School District is located in the Town of Islip in Suffolk County. The … operates seven schools with approximately 4,600 students, is governed by an elected seven-member Board of Education. … not control all aspects of payroll transactions. If it is impractical to adequately segregate the payroll clerks’ …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/west-islip-union-free-school-district-payroll-2016m-78Sodus Central School District – Financial Management (2016M-392)
… audit was to evaluate the District’s financial management for the period July 1, 2014 through June 30, 2016. Background … seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $27.5 million. Key Findings For fiscal years 2012-13 through 2015-16, operations resulted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/sodus-central-school-district-financial-management-2016m-392Johnstown Public Library – Cash Receipts (2014M-304)
… May 31, 2014. Background The Johnstown Public Library is a Municipal Public Library located in the City of … The Library, part of the Mohawk Valley Library System, is governed by a 15-member Board of Trustees appointed by the …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/johnstown-public-library-cash-receipts-2014m-304East Quogue Union Free School District – Selected Payroll Practices and Information Technology (2014M-44)
… by an elected five-member Board of Education, is located in the Town of Southampton, Suffolk County. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/east-quogue-union-free-school-district-selected-payroll-practices-andComptroller DiNapoli Releases Municipal Audits
… transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Averill Park … 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-auditsTown of Brandon - Financial Condition (2019M-239)
… Determine whether Town officials effectively managed the Town’s financial condition. Key Findings Inadequate budgetary practices have resulted in the highway fund balance declining from $58,241 on January 1, 2017 to $5,714 as of December 31, 2019. The highway fund’s appropriations were overspent three …
https://www.osc.ny.gov/local-government/audits/town/2020/04/24/town-brandon-financial-condition-2019m-239State Comptroller DiNapoli Releases Audits
… in the initial audit report; however, additional action is needed. Department of Labor (Labor), Department of … However, visits to certain client apartments identified what appeared to be ongoing conditions that could negatively … that include a women’s shelter and a community center. One is a now a military museum. Auditors also found lead hazard …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-audits-0