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State Agencies Bulletin No. 1793
… Purpose The purpose of this bulletin is to provide agencies with instructions on how to update a Tier 6 employee’s Retirement Plan page due to the … The purpose of this bulletin is to provide agencies with instructions on how to update a Tier 6 employees Retirement Plan page due …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1793-two-year-look-back-tier-6-tiaa-voluntary-defined-contribution-vdcXII.6.Q Paying and Reconciling State Credit Card Charges – XII. Expenditures
… This Section provides Business Units with guidance on how pay and reconcile charges to the State Procurement, Travel … to ensure charges appear reasonable. The agency will then pay the entire PCard invoice using one prepaid voucher with … to ensure charges appear reasonable. The agency will then pay the entire TCard invoice using one prepaid voucher with …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6q-paying-and-reconciling-state-credit-card-chargesSelected Management and Operations Practices
… available documentation fully supported energy savings for only 11 of the 21 projects. Savings for seven projects were only partially supported, and savings for the remaining three …
https://www.osc.ny.gov/state-agencies/audits/2016/08/01/selected-management-and-operations-practicesTown of Alexandria – Misappropriation of Cash Receipts (2015M-159)
… 1, 2012 through December 31, 2013. Background The Town of Alexandria is located in Jefferson County. The Town, which has approximately 4,100 residents, is …
https://www.osc.ny.gov/local-government/audits/town/2016/03/25/town-alexandria-misappropriation-cash-receipts-2015m-159South Byron Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-155)
… credit card purchases, did not have adequate documentation on file. Key Recommendations Adopt and maintain a policy …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/south-byron-volunteer-fire-company-inc-internal-controls-over-financialLansing Fire District – Financial Condition (2013M-80)
… audit was to examine the District’s financial condition for the period January 1, 2008, to December 31, 2012. … our audit was to examine the Districts financial condition for the period January 1 2008 to December 31 2012 …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/lansing-fire-district-financial-condition-2013m-80Cayuga County Community College – Information Technology (2013M-291)
… 2011 through August 27, 2013. Background The Cayuga County Community College is sponsored by Cayuga County and operates … Cayuga County Community College Information Technology 2013M291 …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/14/cayuga-county-community-college-information-technology-2013m-291Cheektowaga-Sloan Union Free School District – Financial Condition and Payroll (2017M-94)
… audit was to review District financial and payroll records for the period July 1, 2015 through March 2, 2017. Background … Board of Education. General fund budgeted appropriations for the 2016-17 fiscal year totaled approximately $34 … audit was to review District financial and payroll records for the period July 1 2015 through March 2 2017 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/cheektowaga-sloan-union-free-school-district-financial-condition-andCity of Olean – Budget Review (B1-14-1)
… for the 2014-15 fiscal year are reasonable. Background The City of Olean, located in Cattaraugus County, issued debt … City of Olean Budget Review B1141 …
https://www.osc.ny.gov/local-government/audits/city/2014/03/18/city-olean-budget-review-b1-14-1Town of Oswego – Financial Condition and Information Technology (2017M-290)
… June 30, 2017. Background The Town of Oswego is located in Oswego County and has a population of approximately 7,900. … budgets. As a result, from 2014 through 2016, fund balance in the general fund declined from about $478,000 to $51,000 (89 percent) and declined in the Sleepy Hollow sewer district fund from $31,503 to …
https://www.osc.ny.gov/local-government/audits/town/2018/03/09/town-oswego-financial-condition-and-information-technology-2017m-290City of Yonkers – Budget Review (B6-14-13)
… the significant revenue and expenditure projections in the City’s tentative budget for the 2014-15 fiscal year … Findings Revenue estimates for sales tax, City income tax surcharge, metered water and sewer rents may not be … the revenue estimates for sales tax, City income tax surcharge, metered water and sewer rents and amend as …
https://www.osc.ny.gov/local-government/audits/city/2014/05/20/city-yonkers-budget-review-b6-14-13Awarding and Oversight of Statewide Interoperable Communications Grants (Follow-Up)
… included in our initial audit report, Awarding and Oversight of Statewide Interoperable Communications … 2017, examined whether the Division of Homeland Security and Emergency Services (Division) awarded contracts to entities that met eligibility requirements and provided adequate oversight of Statewide Interoperable …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/awarding-and-oversight-statewide-interoperable-communications-grants-followTown of Union – Financial Condition (2016M-192)
… than five years, and Village officials found that the old meters they tested failed to record 50-70 percent of water flows. By not replacing the old inaccurate meters, users with accurate meters have to pay … fund. Key Recommendations Create a schedule for replacing old or inaccurate meters or both. Ensure that the Town bills …
https://www.osc.ny.gov/local-government/audits/town/2016/08/12/town-union-financial-condition-2016m-192Volunteer Firemen’s Benevolent Association of North Tonawanda – Foreign Fire Insurance Tax Moneys (2014M-208)
… Purpose of Audit The purpose of our audit was to evaluate the Association’s use and reporting of foreign … Firemen’s Benevolent Association of North Tonawanda is located in the City of North Tonawanda and was established … which was subsequently amended in 1906. The Association is governed by a nine-member Board of Directors that elects …
https://www.osc.ny.gov/local-government/audits/city/2014/10/31/volunteer-firemens-benevolent-association-north-tonawanda-foreign-fire-insurance-taxBellmore-Merrick Central High School District – Financial Condition (2016M-341)
… the following elementary school districts: Bellmore Union Free School District (UFSD), North Bellmore UFSD, Merrick …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/bellmore-merrick-central-high-school-district-financial-condition-2016mJamestown City School District – Financial Condition (2015M-120)
… City School District is located in the City of Jamestown and Towns of Busti, Carroll, Ellicott and Kiantone in Chautauqua County. and has a population of … reducing the reliance on fund balance, reserves and other one-time financing sources. Develop and adopt a fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/jamestown-city-school-district-financial-condition-2015m-120Addison Central School District – Financial Condition (2016M-30)
Addison Central School District Financial Condition 2016M30
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/addison-central-school-district-financial-condition-2016m-30Tupper Lake Central School District – Financial Condition (2014M-151)
… The Tupper Lake Central School District is located in the Town of Tupper Lake in Franklin County and the Towns of Colton and Piercefield in St. Lawrence County. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/tupper-lake-central-school-district-financial-condition-2014m-151Management of Energy Consumption
… officials have been effectively managing their agency's energy consumption. The audit covers the period April 1, 2006 … directs State agencies and public authorities to be more energy efficient and environmentally proactive. It requires … them to reduce, by December 31, 2010, their respective energy consumption in all buildings by 35 percent relative to …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/management-energy-consumptionOwego Apalachin Central School District – Capital Project and Financial Condition (2014M-109)
… Purpose of Audit The purpose of our audit was to examine certain … Apalachin Central School District (District) is located in the Towns of Candor, Newark Valley, Nichols, Tioga and Owego in Tioga County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/owego-apalachin-central-school-district-capital-project-and-financial