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City of Binghamton – City Operations (2015M-280)
… have established a capital assessment fee to help offset the cost of water debt issued, they have not established a similar fee to help offset the cost of sewer debt issued. Key Recommendations … establishment of a sewer capital assessment fee to help offset the sewer debt. …
https://www.osc.ny.gov/local-government/audits/city/2016/06/03/city-binghamton-city-operations-2015m-280Software Management (2015-MR-3)
… [pdf] and, Monroe Community College [pdf] . Purpose of Audit The purpose of our audit was to assess software … local governments, such as community colleges, that have many different users that perform a variety of functions. … colleges need an understanding of the software they own, how it us used and how best to track user rights to ensure …
https://www.osc.ny.gov/local-government/audits/community-college/2015/09/25/software-management-2015-mr-3Town of Shelby – Financial Management (2012M-206)
… enter all transactions in the computerized accounting system, adjusted bank balances were approximately $997,800 …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-shelby-financial-management-2012m-206Town of Shandaken – Payroll (2013M-201)
… amounts from employees who under-paid, as well as reimbursement of the amounts over-paid by other employees. …
https://www.osc.ny.gov/local-government/audits/town/2013/10/02/town-shandaken-payroll-2013m-201Town of Hempstead Sanitary District No. 1 – Selected Financial Activities (2015M-206)
… vacation days without authorization and 16 employees for holiday bonus pay to which they were not entitled. District …
https://www.osc.ny.gov/local-government/audits/district/2016/03/18/town-hempstead-sanitary-district-no-1-selected-financial-activities-2015m-206Town of Riverhead – Allocation of Administrative Costs (2012M-247)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s methodology for allocating administrative costs for the period January 1, 2011, to September 30, 2012. Background …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-riverhead-allocation-administrative-costs-2012m-247Jefferson County Soil and Water Conservation District – Internal Controls Over Selected Financial Operations (2014M-171)
… September 30, 2013. Background The Jefferson County Soil and Water Conservation District provides services and funds projects related to the conservation of soil and water resources, the improvement of water quality … Jefferson County Soil and Water Conservation District Internal Controls Over …
https://www.osc.ny.gov/local-government/audits/district/2015/04/17/jefferson-county-soil-and-water-conservation-district-internal-controls-overTown of Wheatfield – Recreation Department Cash Receipts and Information Technology (2013M-200)
… did not remit all cash collected at the concession stand, totaling $12,229 for the years 2010 through 2012 to … Disbursements were made directly out of the concession stand bank account and were not reviewed and approved by the … Supervisor in a timely manner. Ensure that all concession stand cash receipts and disbursements are accounted for by …
https://www.osc.ny.gov/local-government/audits/town/2013/09/20/town-wheatfield-recreation-department-cash-receipts-and-information-technology-2013mTown of Wayne – Justice Court (2013M-52)
… of $2,510. Key Findings The Justice failed to account for all moneys received and the Board did not provide effective … or accountabilities, issue appropriate receipts for all money received, deposit money in a timely manner, file … monthly basis. Ensure that signed receipts are issued for all collections. Ensure that the Court deposits all moneys …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-wayne-justice-court-2013m-52Town of Summerhill – Fund Balance and Budget Monitoring (2013M-27)
… 31, 2012. Background The Town of Summerhill is located in Cayuga County and has approximately 1,200 residents. The … estimates of surplus fund balance to be appropriated in the budgets exceeded the amounts actually available. As a result, the general fund balance declined by $82,000 from …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-summerhill-fund-balance-and-budget-monitoring-2013m-27Town of Moira – Fiscal Oversight and Selected Financial Operations (2016M-350)
… Purpose of Audit The purpose of our audit was to review the Board's oversight of financial operations, the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-moira-fiscal-oversight-and-selected-financial-operations-2016m-350Forestville Central School District – Transportation Operations and Cafeteria Financial Condition (2014M-70)
… of June 30, 2013. Key Recommendation Routinely analyze the number of students regularly using the bus to increase the use of available capacity and reduce the number of routes, explore sharing bus to locations outside … the District with neighboring districts and reduce the number of spare buses in the District fleet to be in …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/forestville-central-school-district-transportation-operations-andTown of Big Flats – Financial Management (2013M-170)
… January 1, 2010, to May 1, 2013. Background The Town of Big Flats is located in Chemung County and has a population … Town of Big Flats Financial Management 2013M170 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-big-flats-financial-management-2013m-170State Agencies Bulletin No. 1155
… Purpose To notify agencies (with the exception of the City University of New York) of increases in maintenance rates for employee housing and meals Affected Employees Employees with deductions for … To notify agencies with the exception of the City University of New York of increases in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1155-change-maintenance-rates-employee-housing-and-mealsState Agencies Bulletin No. 325
… addresses that do not meet U.S. postal standards for bar code mailing. These addresses may look correct but are … includes: Department ID, Employee ID, Name, and the non-bar code address, including zip code, as entered on the … contact their local post office. Inform employees that: A bar code address is not simply a zip code + 4 digit address. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/325-revised-procedure-use-npay766-employee-address-not-barcodeable-reportOrdinary Death Benefit – Special 20- and 25-Year Plans
… first $50,000 of this benefit is paid in the form of group term life insurance, which is currently exempt from federal income … benefits, provided you were not otherwise gainfully employed or retired during that period. The Benefit This …
https://www.osc.ny.gov/retirement/publications/1517/ordinary-death-benefitDiNapoli: Audits Recommend Fixes to Affordable Housing Programs
… affordable housing programs and highlights recommendations for improving New York’s well-intentioned efforts. Years of … and rising housing costs have created an urgent need for affordable housing in New York. In 2012, more than 3 … threshold – meaning their housing costs accounted for 30 percent or more of household income. DiNapoli has …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-audits-recommend-fixes-affordable-housing-programsXI.18.C Consultant Disclosure – XI. Procurement and Contract Management
… State Comptroller Bureau of Contracts 110 State Street, 11th Floor Albany, NY 12236 Attn: Consultant Reporting …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18c-consultant-disclosureIV.4.A Department Operations – Personal Service – IV. Accounting Codes - Uses and Descriptions
… employee during regularly scheduled hours on a date observed as a State holiday. Overtime compensation reflects … employee during regularly scheduled hours on a date observed as a State holiday. 50103 Regular Employee – … employee during regularly scheduled hours on a date observed as a State holiday. 50203 Temporary Employee – …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4a-department-operations-personal-servicePayroll Improvement Project Bulletin No. PIP-011
… Please include Bulletin No. PIP-011 in the Subject line of the email. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-011-changes-savings-plans-payserv-92