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Essex Fire District No. 2 – Cash Disbursements (2015M-167)
… of the State, separate and distinct from the Town of Essex in Essex County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/30/essex-fire-district-no-2-cash-disbursements-2015m-167Northeastern Clinton Central School District – Payroll (2016M-76)
… The purpose of our audit was to assess the District’s payroll procedures for the period July 1, 2014 through … $27.4 million. Key Findings The Board adopted a payroll policy that included oversight procedures to mitigate …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/northeastern-clinton-central-school-district-payroll-2016m-76Opinion 88-43
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. WORKERS' COMPENSATION … of sheriff's personnel account for General Municipal Law, §207-c salary payments) COUNTY SHERIFF -- Disability (reimbursement of …
https://www.osc.ny.gov/legal-opinions/opinion-88-43Accounts Payable Advisory No. 50
… agencies at the contract, purchase order, or voucher level and will default in the SFS in this order. For more … of the invoice, along with the Invoice Received Date and discount terms to enable the SFS to calculate the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/50-early-payment-discountsGrand Island Central School District - School District Website (S9-19-31)
… responsible for corrective action and implementation date per audit recommendations. Officials did not prepare: A … Posting a prepared plan further enhances the transparency of the District’s fiscal decisions. Key Recommendations … multiyear financial plan to help residents see the impact of fiscal decisions over time. Ensure CAPs address …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/grand-island-central-school-district-school-district-website-s9-19-31Bohemia Fire District – Purchasing and Employee Overtime Costs (2017M-158)
… Purpose of Audit The purpose of our audit was to examine the … District officials did not always use competitive methods when procuring goods and services. At the District’s … officials comply with competitive bidding requirements when purchasing goods and services or entering into public …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/03/bohemia-fire-district-purchasing-and-employee-overtime-costs-2017m-158Lake Ronkonkoma Fire District – Bidding and Treasurer’s Office (2015M-9)
… Purpose of Audit The purpose of our audit was to review internal … adhere to bidding or competitive offering requirements when purchases exceeded the statutory bidding threshold. The … over cash receipts. Segregate the Treasurer’s duties or, when this is not feasible, implement effective oversight …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/05/lake-ronkonkoma-fire-district-bidding-and-treasurers-office-2015m-9Amityville Union Free School District – Extra-Classroom Activity Fund (2021M-87)
… were properly collected, receipted and deposited in full. Only five deposits totaling $4,038, of the 150 …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/08/amityville-union-free-school-district-extra-classroom-activity-fund-2021mReal Estate Portfolio (Follow-Up)
… lasts 50 years and includes a land management plan for property affected by the hydroelectric plant. Any decisions … to maintain adequate inventory controls for all of its property and to periodically review this inventory to …
https://www.osc.ny.gov/state-agencies/audits/2018/12/28/real-estate-portfolio-followElevator Safety (Follow-Up)
… Objective To determine the extent of implementation of the nine recommendations included in our initial audit … missed or overlooked for 11 of the 12 sampled elevators. When we reviewed the overall data for inspectors for 2015 and …
https://www.osc.ny.gov/state-agencies/audits/2019/10/28/elevator-safety-followState Agencies Bulletin No. 628
… Purpose To provide agencies with the schedule for payroll submission and the dates for availability of payroll reports and files. Effective Date(s) Fiscal Year 2006-07 Deadlines For …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/628-schedule-agency-payroll-submission-and-availability-reports-and-filesNew York State Comptroller DiNapoli Statement on EPA Proposal to Roll Back Emission Standards
… and eight fellow comptrollers and state treasurers, sent a letter to the U.S. Environmental Protection Agency opposing the … Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2018/10/new-york-state-comptroller-dinapoli-statement-epa-proposal-roll-back-emission-standardsOntario County Four Seasons Development Corporation – Procurement (2021M-197)
… (Corporation) officials used a competitive process to procure goods and services. Key Findings Corporation … purchases and guidance for maintaining documentation to support that the purchasing process is followed. We reviewed payments totaling $305,033 to nine vendors with aggregate purchases of $5,000 or more in …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/04/29/ontario-county-four-seasons-development-corporationPersonal Income Tax Refunds
… Purpose The objective of our examination was to determine whether personal income tax refunds approved by the Department of Taxation and Finance (Department) for payment were …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/personal-income-tax-refundsYaphank Fire District – Claims Processing (2013M-51)
… Purpose of Audit The purpose of our audit was to examine the claims auditing process for … which include areas such as equipment, radios and trucks. When an invoice is received, it is provided to the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/31/yaphank-fire-district-claims-processing-2013m-51White Lake Fire District – Budgeting Practices (2013M-156)
… Purpose of Audit The purpose of our audit was to examine the District’s budgeting … trends − as well as identified current and future needs − when developing budget estimates that are consistent with the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/white-lake-fire-district-budgeting-practices-2013m-156State Agencies Bulletin No. 1125
… from being populated in the National ID field by both the AI (Automated Interface) file and on-line data entry process: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1125-new-national-id-field-editsArdsley Union Free School District – Financial Management (2024M-13)
… the Ardsley Union Free School District (District) Board of Education (Board) and officials effectively managed fund … and District officials’ consistent budgeting practices of appropriating fund balance that is not needed and … Adopt realistic budgets and appropriate fund balance only when needed to fund operations. Reduce surplus fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/ardsley-union-free-school-district-financial-management-2024m-13State Agencies Bulletin No. 1477
… OSC Payroll will begin Fiscal Year End activities on March 24, 2016 for the paychecks dates April 6, 2016 … to the Department Budget Table USA on or after March 24, 2016 until the April 6, 2016 paycheck has been confirmed … of accounts data will need to be completed before March 24, 2016. Administrative agencies will need to update any …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1477-new-york-state-payroll-system-payserv-fiscal-year-end-roll-overOpinion 93-16
… This opinion represents the views of the Office of the State Comptroller at the time it was … off to respond to fire alarms does not alter the periods when, in fact, the volunteer is ordinarily expected to be at … Municipal Law, §217(f), however, also provides that "[i]n computing credit for those active volunteer firefighters …
https://www.osc.ny.gov/legal-opinions/opinion-93-16