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Town of Ballston - Water Fund Financial Operations (2023M-60)
… report – pdf] Audit Objective Determine whether the Town of Ballston (Town) officials provided adequate oversight … consistently, and meters were accounted for. The water clerk (clerk) inaccurately relevied all 25 accounts we …
https://www.osc.ny.gov/local-government/audits/town/2023/12/15/town-ballston-water-fund-financial-operations-2023m-60Village of Canaseraga – Claims Audit (2023M-48)
… audited and approved before payment. Key Findings Although the 300 claims reviewed were for appropriate Village … 64 claims totaling approximately $114,000 were paid prior to scheduled monthly Board meetings and were not audited prior to payment. 27 claims totaling approximately $24,000 did not …
https://www.osc.ny.gov/local-government/audits/village/2023/07/28/village-canaseraga-claims-audit-2023m-48Town of Ashland – Long-Term Planning (2024M-114)
… 2007 backhoe and 2011 mower are beyond their usable life by an average of almost six years, and he shared that both …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-ashland-long-term-planning-2024m-114New York State Accounting System User Procedures Manual
… CHILD CARE CENTERS 28810 DISCRETIONARY POOL 28820 PROGRAM IN THE ARTS 28830 DORMITORY EQUIPMENT REPLACEMENT 28840 DEBT … BROOKLYN DDSO 51420 SUNMOUNT DDSO 51430 INST FOR RESEARCH IN DEVL DIS 51450 METRO NY DDSO 51459 NYC OMR SPECIAL PAYROLL …
https://www.osc.ny.gov/state-agencies/guidance/new-york-state-accounting-system-user-procedures-manualTown of Carrollton – Justice Court Operations (2018M-21)
… Court (Court) fines and fees were properly accounted for. Key Findings The Justices' cash balances exceeded known … excess balances. The Justices' bail reports included bail for 18 individuals totaling $7,150 that could not be traced … records or contract with an independent public accountant for an audit. Key Recommendations Prepare monthly bank …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/05/11/town-carrollton-justice-court-operations-2018m-21New Hyde Park Fire District - Payroll (2018M-165)
… or direct supervisors did not approve 178.25 of 196 overtime or doubletime hours (91 percent) totaling $7,833. … indicated they planned to initiate corrective action. … New Hyde Park Fire District Payroll 2018M165 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/26/new-hyde-park-fire-district-payroll-2018m-165Operational Advisory No. 35
… Voucher Overview Chapter VII, Section 10.B - Establishing and Increasing a Cash Advance Chapter VII, Section 10.C - …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/35-personal-service-salary-advancesCUNY Bulletin No. CU-705
… paychecks dated March 25, 2021 for Institution Current and April 8, 2021 for Institution Lag. OSC Actions OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-705-city-university-new-york-cuny-health-insurance-rate-changesOneida-Herkimer-Madison BOCES – Claim Payments (2015M-350)
… of our audit was to review the BOCES’ claim payments for the period July 1, 2014 through August 31, 2015. … the component districts’ boards. Budgeted appropriations for the 2015-16 fiscal year total approximately $61.5 … supporting documentation before approving the claims for payment. … OneidaHerkimerMadison BOCES Claim Payments …
https://www.osc.ny.gov/local-government/audits/boces/2016/03/11/oneida-herkimer-madison-boces-claim-payments-2015m-350State Agencies Bulletin No. 645
… is a resident of one of the five boroughs of New York City or the City of Yonkers, local taxes are required to be … Click radio button “None” Federal Withholding Status: Single 1 FWT Additional Amount: $15.30 Select the State Tax … Status: Click radio button “None” SWT Marital/Tax Status: Single Withholding Allowance: 1 Select the Local Tax Data …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/645-nonresident-aliens-nra-who-have-reached-their-tax-treaty-limitsAlden Central School District – Fuel Management (2024M-90)
… – pdf] Audit Objective Determine whether Alden Central School District (District) officials properly managed fuel … corrective action. … Determine whether Alden Central School District District officials properly managed fuel …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/alden-central-school-district-fuel-management-2024m-90Malverne Union Free School District – Extra-Classroom Activity Funds (2024M-84)
… receipts or ensure student treasurers issued receipts for cash collections; 47 deposit request forms totaling … as required. He also issued nine checks totaling $44,548 for two clubs that did not have sufficient funds when the … totaling $130,127. Key Recommendations Issue receipts for all collections, appropriately complete deposit and check …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/malverne-union-free-school-district-extra-classroom-activity-funds-2024mTown of Perth – Supervisor’s Records and Reports (2024M-149)
… or provide adequate financial reports to the Board. For example, as of March 31, 2024 the general fund was … the New York State Office of the State Comptroller (OSC) for fiscal year 2023. Provide the Board with adequate monthly … financial reports. Provide the Board with his records for audit, as required by New York State Town Law Section …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-supervisors-records-and-reports-2024m-149Special Disability Benefits – Basic Plan with Increased-Take-Home-Pay (ITHP)
… have been exposure to bodily fluids that may have involved the transmission of this disease), tuberculosis or hepatitis after contact with members of the public. Firefighters who are permanently disabled by … to firefighting service that did not reveal evidence of the disabling condition, may be eligible for an accidental or …
https://www.osc.ny.gov/retirement/publications/1511/special-disability-benefitsSpecial Disability Benefits – Career Plan
… have been exposure to bodily fluids that may have involved the transmission of this disease), tuberculosis or hepatitis after contact with members of the public. Firefighters who are permanently disabled by … to firefighting service that did not reveal evidence of the disabling condition, may be eligible for an accidental or …
https://www.osc.ny.gov/retirement/publications/1642/special-disability-benefitsSpecial Disability Benefits – Police and Fire Plan
… Firefighters and police officers may be eligible for an accidental disability retirement benefit if you are permanently disabled because … evidence of the disabling condition, may be eligible for an accidental or performance of duty disability …
https://www.osc.ny.gov/retirement/publications/1512/special-disability-benefitsSpecial Disability Benefits – New Career Plan
… have been exposure to bodily fluids that may have involved the transmission of this disease), tuberculosis or hepatitis after contact with members of the public. Firefighters who are permanently disabled by … to firefighting service that did not reveal evidence of the disabling condition, may be eligible for an accidental or …
https://www.osc.ny.gov/retirement/publications/1515/special-disability-benefitsSpecial Disability Benefits – Non-Contributory Plan with Guaranteed Benefits
… have been exposure to bodily fluids that may have involved the transmission of this disease), tuberculosis or hepatitis after contact with members of the public. Firefighters who are permanently disabled by … to firefighting service that did not reveal evidence of the disabling condition, may be eligible for an accidental or …
https://www.osc.ny.gov/retirement/publications/1513/special-disability-benefitsII.3.B Establish Control – II. New York State Financial Accounting
… an outstanding liability incurred by the agency prior to the end of the fiscal year. For more information about … liabilities, see Chapter VI – Budgets of this Guide. Guide to Financial Operations REV. 01/28/2015 … After …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3b-establish-controlSalem Central School District - Purchasing (2019M-105)
… lacked adequate evidence to show they sought competition for 32 purchases (53 percent) totaling about $115,000. The … not develop and implement procedures to seek competition for purchases of goods and services that were not required to … bidding thresholds. Develop written purchasing procedures for procuring goods and services below bidding thresholds and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/salem-central-school-district-purchasing-2019m-105