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Crittenden Volunteer Fire Department, Inc. – Internal Controls Over Financial Operations (2015M-190)
… Background The Crittenden Volunteer Fire Department, Inc., is a volunteer organization that provides fire protection …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/crittenden-volunteer-fire-department-inc-internal-controlsComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office … charged to achieve optimal return, maintained a minimum number accounts required for operations and periodically …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-audits-0Management of General School Funds (Follow-Up)
… that the New York City Department of Education’s (DoE) John F. Kennedy High School (Kennedy) had poor controls over … of Interest New York City Department of Education: John F. Kennedy Education Campus – Management of General …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/management-general-school-funds-followXIII.2.D Expense Report Payment – XIII. Employee Expense Reimbursement
… on the preferred payment method in the employee’s payroll information in the SFS. OSC’s Bureau of Payroll … that the appropriate employee information and chart of account information is used on the expense report. To ensure … reimbursements are deposited into the employee’s preferred account(s), agencies should ensure that employees are aware …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2d-expense-report-paymentEast Ramapo Central School District - Textbooks Loaned to Nonpublic School Students (2019M-171)
… textbooks. The District did not have systems in place to account for textbooks purchased for and loaned to nonpublic school students and cannot account for all textbooks purchased and loaned to those …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/03/east-ramapo-central-school-district-textbooks-loaned-nonpublic-schoolState Agencies Bulletin No. 308
… Purpose To inform agencies of the new Fiscal Year 2002 process. Affected Employees All agencies - Fiscal Year …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/308-fiscal-year-changes-budget-year-2002Village of Owego – Clerk-Treasurer’s Office and Parking Tickets (2015M-30)
… Purpose of Audit The purpose of our audit was to determine if Village officials provided adequate oversight … and reconcile all cash balances in the accounting records to bank balances monthly. Ensure that the annual update …
https://www.osc.ny.gov/local-government/audits/village/2015/05/29/village-owego-clerk-treasurers-office-and-parking-tickets-2015m-30VIII.1.D Hybrid Journal Entries – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… For State agencies that do not use the Billing module in SFS … Hybrid Journal Entries may be used to charge/reimburse for costs. Hybrid Journal Entries contain both expenditure …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1d-hybrid-journal-entriesVillage of Rhinebeck – Water Fees (2013M-311)
… local law, and the Board did not approve all customer account adjustments the Clerk made in the water accounting … to assess such charges. Approve all of the Clerk’s water account adjustments. Annually audit, or cause to be audited, …
https://www.osc.ny.gov/local-government/audits/village/2014/01/17/village-rhinebeck-water-fees-2013m-311State Agencies Bulletin No. 152
… Position Pools If a position pool is no longer used by the agency and should be deleted, please notify Gale W. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/152-fiscal-year-changes-budget-year-2000Schoharie County Court and Trust Funds (2022-C&T-3)
… controls to safeguard and account for court and trust funds for the period January 1, 2019 through April 20, … appropriate records and properly reported court and trust funds as prescribed by statute. Records maintained by … controls to safeguard and account for court and trust funds for the period January 1 2019 through April 20 …
https://www.osc.ny.gov/local-government/audits/county/2022/06/17/schoharie-county-court-and-trust-funds-2022-ct-3Tioga County – Court and Trust Funds (2023-C&T-1)
… controls to safeguard and account for court and trust funds for the period January 1, 2020 through May 31, … appropriate records and properly reported court and trust funds as prescribed by statute. Records maintained by … controls to safeguard and account for court and trust funds for the period January 1 2020 through May 31 2023 …
https://www.osc.ny.gov/local-government/audits/county/2023/07/14/tioga-county-court-and-trust-funds-2023-ct-1Oneida County – Court and Trust Funds (2023-C&T-3)
… controls to safeguard and account for court and trust funds for the period January 1, 2021 through October … appropriate records and properly reported court and trust funds. The records maintained by the County Clerk and … controls to safeguard and account for court and trust funds for the period January 1 2021 through October 12 …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2023/12/29/oneida-county-court-and-trust-funds-2023-ct-3Lewis County – Purchase Cards (2024M-41)
… Determine whether Lewis County’s (County) purchase card charges were properly approved, supported and for … purposes. Key Findings We reviewed 366 purchase card charges totaling $229,635 and determined the charges … prior approval is required by the County’s purchase card policy, 238 online purchases totaling $189,852 did not …
https://www.osc.ny.gov/local-government/audits/county/2024/07/26/lewis-county-purchase-cards-2024m-41Opinion 2000-5
… §141: Surplus moneys originally raised and appropriated by a town for town highway snow and ice removal may not be … whether surplus moneys originally raised and appropriated by a town for town highway snow and ice removal may be paid … roadways to the extent damage to such roadways was caused by the removal of snow and ice, including but not limited to …
https://www.osc.ny.gov/legal-opinions/opinion-2000-5Lehman College – Controls Over Bank Accounts (Follow-Up)
… have turned over to the State. As of March 2015, these funds totaled over $1 million. These findings point to …
https://www.osc.ny.gov/state-agencies/audits/2017/12/21/lehman-college-controls-over-bank-accounts-followMonroe County – Golf Course Contract Management (2014M-111)
… February 13, 2014. Background Monroe County is located in western New York on the south shore of Lake Ontario, …
https://www.osc.ny.gov/local-government/audits/county/2014/08/11/monroe-county-golf-course-contract-management-2014m-111Contributing Toward Your Retirement – Basic Plan with Increased-Take-Home-Pay (ITHP)
… You are required to contribute toward your retirement. Tier 1, 2 and 3 Members If your employer has … your employer provides). Since you are contributing less of your own money to the Retirement System, the annuity portion of your retirement …
https://www.osc.ny.gov/retirement/publications/1511/contributing-toward-your-retirementState Agencies Bulletin No. 877
… Questions regarding this Bulletin may be directed to the Payroll Deductions mailbox. … To explain the conversion of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/877-conversion-sing-sing-employees-federal-credit-union-deduction-directState Agencies Bulletin No. 730
… Purpose To notify agencies of the National Automated Clearing House Association (NACHA) operating guidelines related to direct deposit stop/reversal transactions. Affected … through future paychecks or lump sum payments Effective Date(s) Immediately Background Per Section III, Chapter IV …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/730-submission-deadline-direct-deposit-stopreversal-transactions