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City of Troy – Budget Review (B17-5-13)
… expired and the City faces potential significant increased salary and wage cost when these agreements are settled. The … mindful of the legal requirement to maintain the tax levy increase to no more than the tax levy limit as permitted by …
https://www.osc.ny.gov/local-government/audits/city/2017/10/31/city-troy-budget-review-b17-5-13Caledonia Fire Department – Internal Controls Over Financial Operations (2013M-356)
… and document bank reconciliations, file the report on foreign fire insurance tax moneys annually and provide the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/03/14/caledonia-fire-department-internal-controls-over-financialAccounts Payable Advisory No. 30
… claims, awards, judgments, and settlements. Business Units should see the Guide to Financial Operations, Chapter IV, … made through the State Payroll System, Business Units should consult the OSC Payroll Bulletin No. 1217 . For … Operations, Chapter XII, Section 6.U . Business Units should notify their legal counsel of these new procedures. … …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/30-claims-awards-judgments-and-settlement-agreementsTuition Assistance Program – Fordham University
… whether Fordham University complied with the Education Law and the Commissioner of Education’s Rules and Regulations … Fordham. Fordham should comply with the State Education Law and the Commissioner of Education’s Rules and Regulations …
https://www.osc.ny.gov/state-agencies/audits/2017/01/27/tuition-assistance-program-fordham-universityExtra-Classroom Activity (2015-MR-5)
… charges of a board of education (Board), for, by or in the name of a school, student body or any subdivision …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/extra-classroom-activity-2015-mr-5Town of Hartwick – Financial Condition (2013M-118)
… in the combined account. The Board and Town officials should ensure that the financial records are accurate and up to date, and should request and review monthly budget status reports. … purchases, such as highway equipment purchases, should be specifically provided for in the budget. … Town of …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-hartwick-financial-condition-2013m-118Credit Cards – Travel and Conference Expense Management
… Individual travelers who have been issued a credit card should attach their original credit card receipts to their travel reimbursement claim. Original charge receipts should be submitted for audit before any reimbursement claim … cannot be used to charge personal items or expenses. Care should be taken to ensure that employees are not reimbursed …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/credit-cardsSelected Aspects of Discretionary Spending
… Purpose To determine whether the Niagara Frontier Transportation … and properly approved. Our audit period was April 1, 2010 to March 31, 2012. Background The Niagara Frontier …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spendingState Agencies Bulletin No. 278
… earns codes and procedures. OSC Actions Earns code WOT, World Trade Center Overtime, has been added to Earnings …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/278-tracking-expenditures-related-overtime-worked-due-events-september-11TheraCare Preschool Services, Inc. – Compliance With the Reimbursable Cost Manual
… or not program-appropriate. Key Recommendations SED should review the disallowances resulting from our audit, … rates, and recover the overpayments, as appropriate. SED should work with TheraCare officials to help ensure that only eligible costs are included on their CFRs. TheraCare should ensure that requests for SED reimbursement include …
https://www.osc.ny.gov/state-agencies/audits/2014/04/02/theracare-preschool-services-inc-compliance-reimbursable-cost-manualIX.7.A Funds – IX. Federal Grants
… Given the functionality within the SFS, the need for the creation and/or maintenance of funds for individual grants or common grant purposes is decreasing. … capabilities are not adversely impacted. The need for the establishment of a new fund in SFS is rare. Requests …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7a-fundsTown of Cherry Valley – Budget Review (B4-14-21)
… the significant revenue and expenditure projections in the Town’s preliminary budget for the 2015 fiscal year are … Background The Town of Cherry Valley is located in Otsego County. Our Office completed a review of the Town’s … budget review because the Town was categorized as being in "moderate fiscal stress" in a report issued as part of the …
https://www.osc.ny.gov/local-government/audits/town/2014/11/12/town-cherry-valley-budget-review-b4-14-21State Agencies Bulletin No. 1078
… that employees will now be able to make both before and/or after tax (Roth) contributions to the NYS Deferred … to make contributions to the plan on both a before and/or after tax basis up to their annual IRS deferral limit. … the NYS Deferred Compensation HELPLINE at (800) 422-8463 and speak to a HELPLINE representative in order to facilitate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1078-nys-deferred-compensation-plan-after-tax-roth-contributionsContract Advisory No. 16
… Department ID when submitting their Form B’s. Attention should also be given to ensure the correct information is … the agency assigned OC number used to obtain OSC approval should be entered in the contract number field on the AC … of this reporting requirement and the deadline. Agencies should also advise their vendors to send only one copy of the …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/16-state-consultant-services-contractors-annual-employment-reports-due-may-15thTown of Lyons - Real Property Tax Exemptions Administration (2018M-216)
… Did not report the transfer of property with exemptions to the County as required. The Board: Did not establish, by … authorized, supported, accurately calculated and continue to meet eligibility requirements. Report the transfer of property with exemptions to the County to ensure the new owner is billed for the …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-lyons-real-property-tax-exemptions-administration-2018m-216Deposit Central School District - Financial Condition (2018M-204)
… totaling over $100,000. Key Recommendations The Board should continue to examine the cost-effectiveness of special … when it is cost-effective to do so. District officials should examine ways to gain more control over cafeteria menu …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/08/deposit-central-school-district-financial-condition-2018m-204Cortland County - Claims Audit and Check Printing (2018M-247)
… Office clerks have access rights in the financial software to enter disbursements and apply the Treasurer’s signature to checks at the time of printing, without direct … Direct the County’s Information Technology (IT) Department to review user access rights to the financial software and …
https://www.osc.ny.gov/local-government/audits/county/2019/03/01/cortland-county-claims-audit-and-check-printing-2018m-247Hortonville Fire District – Financial Reporting (2014M-188)
… distinct and separate from the Town of Delaware, located in Sullivan County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/hortonville-fire-district-financial-reporting-2014m-188Town of Erwin – Justice Court (2017M-266)
… in Steuben County. The Town maintains a Justice Court with two Town Justices. Court revenues for 2016 totaled …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/03/09/town-erwin-justice-court-2017m-266Laurens Central School District - Cafeteria Operations and Reserves (2018M-111)
… needs of the District. District officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/laurens-central-school-district-cafeteria-operations-and-reserves-2018m