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Vendor File Advisories
… View Vendor File Advisories issued by the Comptrollers Office …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisoryContract Advisories
… View Contracts Payable Advisories issued by the Comptrollers Office …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisoryAccounts Payable Advisories
… View Accounts Payable Advisories issued by the Comptrollers Office …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisoryHornby Fire Company, Inc. – Internal Controls Over Financial Activities (2014M-78)
… Purpose of Audit The purpose of our audit was to examine the recording and reporting of the Company’s financial activity for the period January 1, 2012 through … 2014. Background The Hornby Fire Company, Inc. is located in the Town of Hornby in Steuben County. The Company …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/11/hornby-fire-company-inc-internal-controls-over-financial-activities-2014mSpecial Accidental Death Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… that permit payment of the accidental death benefit, a special accidental death benefit will be paid to your surviving spouse. If the surviving spouse … salary that would have been payable to a police superior officer or a fire officer. …
https://www.osc.ny.gov/retirement/publications/1511/special-accidental-death-benefitSpecial Accidental Death Benefit – Career Plan
… 23. The Benefit The special accidental death benefit is a pension equal to your salary reduced by: The accidental death …
https://www.osc.ny.gov/retirement/publications/1642/special-accidental-death-benefitSpecial Accidental Death Benefit – Non-Contributory Plan with Guaranteed Benefits
… that permit payment of the accidental death benefit, a special accidental death benefit will be paid to your surviving spouse. If the surviving spouse … salary that would have been payable to a police superior officer or a fire officer. …
https://www.osc.ny.gov/retirement/publications/1513/special-accidental-death-benefitSpecial Accidental Death Benefit – Police and Fire Plan
… that permit payment of the accidental death benefit, a special accidental death benefit will be paid to your surviving spouse. If the surviving spouse … salary that would have been payable to a police superior officer or a fire officer. …
https://www.osc.ny.gov/retirement/publications/1512/special-accidental-death-benefitYates County – County Clerk Cash Receipts (2015M-223)
… Findings The Clerk has not established written policies and procedures for cash receipts. Cash receipt duties are not … generic user name. Key Recommendations Establish policies and procedures to provide assurance that cash receipts are adequately safeguarded, accounted for and deposited intact and in a timely manner. Ensure that …
https://www.osc.ny.gov/local-government/audits/county/2015/12/04/yates-county-county-clerk-cash-receipts-2015m-223Travel Advisory No. 14
… Name Description XII.7.A Responding to Voucher and Expense Report Audit Questions Updated to clarify that … the review of an expense report, the traveler’s supervisor and/or the agency’s finance office are responsible for … Chapter XII, Section 7.A – Responding to Voucher and Expense Report Audit Questions Chapter XII, Section 7.B - …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/14-gfo-updates-responding-audit-questions-voucher-denial-codesNorth Patchogue Fire District – Fuel Inventory and Cash Disbursements (2015M-81)
… Suffolk County, and is a district corporation of the State, distinct and separate from the Town. The District, … Recommendations Solicit competitive bids or use available State and county contracts for the purchase of gasoline and …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/17/north-patchogue-fire-district-fuel-inventory-and-cash-disbursements-2015mClifton Park Volunteer Fire Department – Internal Controls Over Financial Operations (2015M-69)
… was properly recorded and Department money was safeguarded for the period January 1, 2014 through January 31, 2015. … Directors, and the members elect a Treasurer. Expenditures for 2014 totaled approximately $95,000. Key Findings …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/06/26/clifton-park-volunteer-fire-department-internal-controls-overEllicottville Central School District – Purchasing (2014M-177)
… Central School District is located in the Towns of East Otto, Ellicottville, Great Valley, Franklinville, Humphrey …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/ellicottville-central-school-district-purchasing-2014m-177Orient Fire District – Cash Reserves and Credit Cards (2015M-319)
… the District’s controls over cash investments and credit card expenditures for the period January 1, 2014 through … trusts, as required by statute. The Treasurer paid credit card claims prior to Board approval. The Board did not ensure … invested as authorized by statute. Ensure that all credit card claims are properly audited prior to payment. Ensure …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/03/04/orient-fire-district-cash-reserves-and-credit-cards-2015m-319Otisco Fire District – Financial Operations (2016M-415)
… The Otisco Fire District is a district corporation of the State, distinct and separate from the Town of Otisco in …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/17/otisco-fire-district-financial-operations-2016m-415Wading River Fire District – Gasoline Credit Cards (2017M-5)
… of our audit was to examine the District’s gasoline card purchases for the period January 1, 2015 through June … written policies and procedures for gasoline credit card use and monitoring. The credit card policy does not identify the number of cards to be issued or the individuals authorized to …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/wading-river-fire-district-gasoline-credit-cards-2017m-5Harborfields Central School District – Claims Processing (2016M-38)
… Purpose of Audit The purpose of our audit was to evaluate the District’s claims audit process for the period July 1, 2014 through … The Harborfields Central School District is located in the Town of Huntington, Suffolk County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/harborfields-central-school-district-claims-processing-2016m-38Retroactive Service Credit Due to Litigation, Settlements, and Arbitration Awards – Enhanced Reporting
… settlements or arbitration when such actions result in the payment of retroactive salary. If you would like legal documents … to grant retroactive service credit reviewed, contact OSC’s Legal Department at 518-473-5880. To adjust a member’s …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/retroactive-service-credit-due-litigation-settlements-and-arbitration-awardsNorth Rose-Wolcott Central School District – Financial Management (2016M-22)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management for the period July 1, 2014 through … The North Rose-Wolcott Central School District is located in the Towns of Butler, Huron, Lyons, Rose, Savannah, Sodus …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/north-rose-wolcott-central-school-district-financial-management-2016m-22Plattsburgh Housing Authority – Tenant Rents (2015M-260)
… Purpose of Audit The purpose of our audit was to review the Authority’s internal controls over tenant rents for the period July 1, … Background The Plattsburgh Housing Authority is located in the City of Plattsburgh in Clinton County. The Authority, …
https://www.osc.ny.gov/local-government/audits/city/2016/01/29/plattsburgh-housing-authority-tenant-rents-2015m-260