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Village of Holley – Transparency of Fiscal Activities (S9-24-12)
… the results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did … the results of the Village’s fiscal activities to the public, as required by GML Section 30 and Village Law Section … oversight resulted in a lack of transparency with the public regarding the condition of the CFOs’ records and the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-holley-transparency-fiscal-activities-s9-24-12Scio Central School District – Capital Assets (2024M-45)
… digital cameras, computer monitors and televisions. For all 100 capital assets, certain key information such as … agreed with our recommendations and indicated they intend to initiate corrective action. … Determine whether Scio …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/03/scio-central-school-district-capital-assets-2024m-45Ripley Central School District – Payroll and Leave Accruals (2021M-53)
… and adopt comprehensive written policies and procedures to guide the payroll and leave accrual process. Properly …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-payroll-and-leave-accruals-2021m-53Opinion 88-55
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-88-55Unclaimed Funds Survey
… about our website. If you are having a technical issue or have a question related to your claim, please contact us . … We welcome your …
https://www.osc.ny.gov/unclaimed-funds/resources/unclaimed-funds-surveyRockville Centre Union Free School District – Information Technology (2023M-140)
… and sensitive information (PPSI) on District computers at greater risk of misuse or loss is increased. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/rockville-centre-union-free-school-district-information-technology-2023mGates Fire District – Board Oversight of Long-Term Planning (2024M-10)
… Fire Commissioners (Board) and officials properly planned for long-term financial and capital needs. Key Findings The Board and District officials did not properly plan for the District’s long-term financial and capital needs, … the tax levy more than $7.5 million (80 percent) for 2020 through 2024. We also determined that: The …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/06/07/gates-fire-district-board-oversight-long-term-planning-2024m-10Miller Place Fire District – Credit Cards (2024M-58)
… did not have sufficient supporting documentation attached to the claim but were approved for payment by the Board. … orders contain sufficient detail and are approved prior to purchases being made. Ensure all claims are subject to an independent audit so Commissioners are not responsible …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/13/miller-place-fire-district-credit-cards-2024m-58Town of Wilson – Fuel Procurement and Monitoring (2024M-131)
… $117,720 without competition. Did not secure access to the fuel pumps or maintain records for fuel usage or … the Town’s fuel tanks without a key fob or other control to ensure only Town employees used the fuel for Town … business. Because officials did not establish controls to safeguard the Town’s fuel, Town officials cannot ensure …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-wilson-fuel-procurement-and-monitoring-2024m-131State Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … purposes. In addition, auditors found the village began to effectively enforce the collection of delinquent real … up to $9.8 million for water fund improvements. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-municipal-auditsCity of Salamanca - Collections (2023M-131)
… manner. 34 entries totaling approximately $50,000 did not have the correct form of payment (cash or check) listed in … records. 26 entries totaling approximately $18,000 did not have either the correct check number included on the …
https://www.osc.ny.gov/local-government/audits/city/2024/03/15/city-salamanca-collections-2023m-131DiNapoli: State Missing Nearly $2.4 Million in Uncollected Tolls
… Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-state-missing-nearly-24-million-uncollected-tollsState Agencies Bulletin No. 2164
… in this bulletin. As part of OSC’s annual uncashed payroll check outreach, any paychecks issued in 2022 that are … on the employee’s 2023 W-2 (Wage and Tax Statement). NYS payroll checks or direct deposits stopped or reversed with no … for AC-230 processing, agencies are reminded that payroll checks must not be held or returned to OSC if either …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2164-schedule-submitting-2023-year-end-returned-checksAFR Modernization – Employee and Retiree Benefits Schedule Webinar Presentation
In this session, attendees will learn how to complete the Employee and Retiree Benefits Schedule. Our staff will provide a live demonstration of how to complete this schedule and how to resolve any triggered validation rules.
https://www.osc.ny.gov/files/local-government/academy/pdf/afr-modernization-employee-and-retiree-benefits-presentation-07-20-22.pdfNYSARC, Inc. - Rockland County Chapter – Compliance With the Reimbursable Cost Manual (2022-S-50) 180-Day Response-NYSARC
To determine whether the costs reported by NYSARC, Inc.-Rockland County Chapter on its Consolidated Fiscal Reports were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s50-response2.pdfCUNY Bulletin No. CU-149
… overtime hours or overtime adjustment for all affected payroll periods. Agency Actions: Reporting the Rate Increases … titles, the agency may submit the following actions in payroll period 9C; regardless of the employee's status. For … this bulletin may be directed to the University Manager of Payroll Systems and Operations at CUNY Central Office. … This …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-149-pay-rate-changes-cuny-skilled-trade-titlesState Agencies Bulletin No. 917
… the beginning of the academic year Teachers not returning in the fall of 2009 Change in Pay Basis Codes Transfers … teacher is in the same position, complete a Position Data form requesting a change in Pay Basis Code effective 9/1/09. E-mail the form to the Position Management mailbox. OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/917-restoration-contract-pay-and-additional-pay-21p-institution-teachersTown of Butternuts – Highway Facility Capital Project (2021M-94)
… a planned highway department office suite was omitted from bid documents, but later added as a $60,000 change … expensive roof material on the highway garage. Ensure the required annual financial reports filed with the State …
https://www.osc.ny.gov/local-government/audits/town/2022/01/07/town-butternuts-highway-facility-capital-project-2021m-94East Rochester Union Free School District – Financial Management and Separation Payments (2016M-97)
… Purpose of Audit The purpose of our audit was to review the District’s financial …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/east-rochester-union-free-school-district-financial-management-andUnified Court System Bulletin No. UCS-242
… 428 Dependent Care 433 Total Unemployment Ins Owed 500 Medicare Deficiency 501 Social Security Deficiency 502 NYS SS/Medicare Deficiency GARNSH Garnishments HIATRG< Regular After …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-242-retroactive-salary-increases-bargaining-unit-dr