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Town of Dix – Supervisor’s Control of Cash (2022M-57)
… bookkeepers, who performed all financial duties, including online banking. The Town Board (Board) did not adopt written … and procedures for cash receipts and disbursements and online banking. In 2020, the former bookkeeper received … and procedures for cash receipts and disbursements and online banking. Town officials agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/town/2023/06/02/town-dix-supervisors-control-cash-2022m-57Addison Central School District – Procurement of Professional Services (2023M-6)
… did not seek competition for most professional services in accordance with District policy. District officials: Paid … for professional services or did not seek competition in a timely manner, officials cannot assure taxpayers that … professional services, as required by District policy and law. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/07/addison-central-school-district-procurement-professional-services-2023m-6Mandatory Contributions – Enhanced Reporting
… Contributions are mandatory for: Tier 1 and 2 members participating in a … the member retires. Note: There are some exceptions to mandatory contributions. ERS members in Tiers 3 and 4 have …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/mandatory-contributionsTown of Marilla – Town Supervisor’s Activities (2015M-27)
… Purpose of Audit The purpose of our audit was to review the Supervisor’s financial records and reports for the period January 1, … 3, 2015. Background The Town of Marilla is located in Erie County and has a population of approximately 5,300. …
https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-marilla-town-supervisors-activities-2015m-27Cambria Housing Authority – Financial Management (2015M-316)
… Tenant files did not contain documentation indicating how the Authority calculated rental amounts. The Authority … invoices or receipts. Maintain adequate documentation of how each tenant’s rent in calculated. Annually recertify each …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/02/12/cambria-housing-authority-financial-management-2015m-316Poland Volunteer Fire Company, Inc. - Financial Activities (2019M-218)
… and two Board members did not publicly disclose, in writing, their deemed interests in contracts totaling $91,106 with the Company. Company … comply with the disclosure requirements set forth in the law. Require more support for collections received, such as …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/02/14/poland-volunteer-fire-company-inc-financial-activities-2019mDiNapoli: Majority of H&R Block Shareholders Want Disclosure of Company's Political Spending
… Thomas P. DiNapoli today announced that a majority of voting shareholders supported the New York State Common … its spending on political activities. The Fund owns shares of H&R Block with an approximate value of $24 million. “Shareholders have made it clear that they …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-majority-hr-block-shareholders-want-disclosure-companys-political-spendingInternal Control System Components
… the evaluation of some of these components, particularly at the unit level. The Department has developed an internal …
https://www.osc.ny.gov/state-agencies/audits/2016/03/17/internal-control-system-componentsXIX.6.A Cost Allocation – XIX. Project Costing (PCIP)
… for reporting. Expenditure data should be reported at the Employee level for time and cost which will be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix6a-cost-allocationNorth Merrick Union Free School District - Purchasing (2018M-87)
… generally complied with New York State General Municipal Law (GML) and its purchasing policy when seeking competition …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/north-merrick-union-free-school-district-purchasing-2018m-87Selected Financial Management Practices
… and Gore Mountain Ski Centers, and the Olympic facilities in Lake Placid. In November 2012, it assumed management responsibility of the … Environmental Conservation (DEC). The Public Authorities Law requires ORDA to develop and implement a plan to maximize …
https://www.osc.ny.gov/state-agencies/audits/2014/07/09/selected-financial-management-practicesUnified Court System Bulletin No. UCS-130
… new deduction code to be used for voluntary participation in a life insurance program administered by Allstate Life of New York. Affected Employees Employees in Bargaining Unit SA, represented by the Citywide Association of Law Assistants of the Civil, Criminal and Family Courts …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-130-new-deduction-code-539-allstate-life-new-yorkState Agencies Bulletin No. 687
… Veterans Affairs in the previous year. The 2007 increase is 3.3 percent per the Director of Veterans' Affairs. Effective Date(s) The increase is effective 1/1/07; paychecks dated 1/30/07 OSC Actions On …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/687-2007-blind-veterans-annuity-increaseVillage of Millbrook - Financial Operations and Procurement (2018M-135)
… safeguarded. Village officials procured goods and services in accordance with the procurement policy and applicable … subject to the competitive bidding thresholds are made in accordance with General Municipal Law. Village officials disagreed with certain aspects of our …
https://www.osc.ny.gov/local-government/audits/village/2018/11/30/village-millbrook-financial-operations-and-procurement-2018m-135Village of Hobart - Board Oversight (2018M-88)
… $76,200 in real property taxes over the last 12 years for two unused properties that did not benefit taxpayers. A …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-hobart-board-oversight-2018m-88Chenango Valley Central School District -- Budget Review (B18-4-3)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s … Chapter 260 of the Laws of 2008 authorizes the District to issue debt totaling $3.5 million to liquidate the … to issue obligations to fund operating deficits to submit to the State Comptroller each year, starting with the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/04/06/chenango-valley-central-school-district-budget-review-b18-4-3State Agencies Bulletin No. 779
… increase. Affected Employees Pensioners and beneficiaries in Agency 01130, Division of Veterans' Affairs - Blind Veterans Annuity Background Pursuant to Executive Law Article 17, Section 362, Subdivision 3, the amount of any … section shall be the same amount as the annuity payable in the preceding year plus a percentage adjustment equal to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/779-2008-blind-veterans-annuity-increaseCampbell-Savona Central School District - Budget Review (B2-15-10)
… The Campbell-Savona Central School District was authorized to issue debt totaling $3,250,000 to liquidate the accumulated deficit in the District’s … to issue obligations to fund operating deficits to submit their tentative budget for the next fiscal year to the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/campbell-savona-central-school-district-budget-review-b2-15-10Monroe-Woodbury Central School District – Budget Review (B6-13-6)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … property tax levy limit set by statute. Key Recommendation When adopting the 2013-14 budget, be mindful of the legal …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/12/monroe-woodbury-central-school-district-budget-review-b6-13-6East Moriches Union Free School District -- Budget Review (B17-7-4)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s … School District is located in Suffolk County. Pursuant to Chapter 354 of the Laws of 2006, the State Legislature … to issue obligations to fund operating deficits to submit to the State Comptroller each year, starting with the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/05/east-moriches-union-free-school-district-budget-review-b17-7-4