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Medina Central School District - Tax Collection (2019M-151)

… deposited and reported real property tax collections in an accurate and timely manner. Key Findings The Collector … reconciliation of tax collection activities, resulting in undetected errors totaling approximately $3,900. Key … of the taxes receivable account and collection activities in a timely manner in order to identify errors and …

https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-tax-collection-2019m-151

Hudson Housing Authority – Information Technology (2019M-224)

… Adopt comprehensive IT policies, communicate them to all employees, review and update routinely or when …

https://www.osc.ny.gov/local-government/audits/public-authority/2020/07/10/hudson-housing-authority-information-technology-2019m-224

Town of East Hampton – Budget Review (B7-14-18)

… 2008, and December 31, 2009. Local Finance Law requires all local governments that have been authorized to issue …

https://www.osc.ny.gov/local-government/audits/town/2014/11/04/town-east-hampton-budget-review-b7-14-18

Town of East Hampton – Budget Review (B7-15-19)

… 2008, and December 31, 2009. Local Finance Law requires all local governments that have been authorized to issue …

https://www.osc.ny.gov/local-government/audits/town/2015/11/02/town-east-hampton-budget-review-b7-15-19

Town of Mooers - Highway Asset Accountability (2020M-35)

… Highway Superintendent did not maintain a complete and up-to-date inventory of Department assets. Department assets … Key Recommendations Maintain a complete, accurate and up-to-date inventory of all Department assets. Establish an … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether Town …

https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-highway-asset-accountability-2020m-35

Town of Niskayuna – Water Operations (2013M-328)

… monthly reports to the Supervisor and deposit and remit all water fees collected in a timely manner. Accurately …

https://www.osc.ny.gov/local-government/audits/town/2014/05/23/town-niskayuna-water-operations-2013m-328

City of Norwich - Emergency Medical Services Billing (2019M-112)

… corrective action. Appendix B includes our comments on issues raised in the City’s response letter. … Determine …

https://www.osc.ny.gov/local-government/audits/city/2019/08/16/city-norwich-emergency-medical-services-billing-2019m-112

Brighton Fire District No. 5 - Credit Card and Travel Expenditures (2018M-60)

… improper and other questionable payments. Properly audit all claims for payment. Properly establish and pay per diem …

https://www.osc.ny.gov/local-government/audits/fire-district/2019/09/13/brighton-fire-district-no-5-credit-card-and-travel-expenditures-2018m-60

Town of Olive - Accrued Leave and Information Technology (2019M-84)

… whether Town officials accurately maintained employee accrued leave records. Determine whether Town officials … technology (IT) systems were adequately secured and protected against unauthorized use, access and loss. Key … to include guidance on timekeeping procedures for the use of leave credits or compensatory time. Ensure that employee …

https://www.osc.ny.gov/local-government/audits/town/2019/07/03/town-olive-accrued-leave-and-information-technology-2019m-84

Roosevelt Union Free School District - Information Technology (2019M-193)

… to help prevent and properly respond to a malicious attack of the District’s Information Technology (IT) system. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/roosevelt-union-free-school-district-information-technology-2019m-193

State Agencies Bulletin No. 291

… code 899, NYS World Trade Center Relief Fund, into PaySR on the employee's General Deduction Data (Agency) panel, …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/291-new-deduction-code-899-new-york-state-nys-world-trade-center-relief-fund

Contract Advisory No. 32

… Subject: Updates to Appendix A - Standard Clauses for New York State Contracts Guidance: Changes have been made to Appendix A, Standard Clauses for New York State Contracts. The following updates have been … Act of 1992 – revised to update the contact information for the NYS Department of Economic Development. Section 26 – …

https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/32-updates-appendix

IX.8 Federal Grant Refunds – IX. Federal Grants

… a return of monies paid from state appropriated funds are to be immediately documented and transmitted to the State's Treasury pursuant to §121 of the State Finance Law. Such amounts are to be …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8-federal-grant-refunds

State Agencies Bulletin No. 1982

… of Financial Services announced the 2022 premium rate and the maximum weekly employee contribution for coverage to … regarding this bulletin may be directed to the Tax and Compliance mailbox. … State Agencies Bulletin No 1982 …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1982-2022-paid-family-leave-rate-increase

VII.5 Document Retention Requirements – VII. State Revenues and Appropriated Loan Receivables

… Direct Deposit or Adjustment Voucher transaction. Document retention must be in full compliance with all applicable … and regulations. Agencies should refer to the General Retention and Disposition Schedule for New York State … York State Archives and Records for guidance on minimum retention periods for other fiscal records, purchasing/claims …

https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii5-document-retention-requirements

IV.3 Overview – IV. Accounting Codes - Uses and Descriptions

… SFS. Taxes Personal Income Tax Consumption and Use Taxes Business Taxes Other Taxes Miscellaneous Receipts Federal …

https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3-overview

Danby Fire District – Claims Audit (2020M-149)

… be paid prior to Board approval. Did not follow its credit card usage policy requiring supporting charge slips for four credit card purchases totaling almost $1,000. Key Recommendations … have proper supporting documentation, including credit card charge slips. District officials agreed with our …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/danby-fire-district-claims-audit-2020m-149

Town of Greenwich – Purchasing (2020M-135)

… statutes and policy requirements are followed. Ensure all applicable documentation sought for purchases is attached …

https://www.osc.ny.gov/local-government/audits/town/2021/03/26/town-greenwich-purchasing-2020m-135

Town of Wright – Financial Operations (2014M-277)

… five-member Town. Budgeted appropriations for the general fund in 2014 totaled approximately $300,000. Key Findings The … unrealistic budgets, resulting in an increase in general fund balance while raising taxes. The Board did not ensure …

https://www.osc.ny.gov/local-government/audits/town/2015/04/10/town-wright-financial-operations-2014m-277

Fabius-Pompey Central School District – Budget Review (B3-15-9)

… fund as of June 30, 2006. Local Finance Law requires all local governments that have been authorized to issue …

https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/fabius-pompey-central-school-district-budget-review-b3-15-9