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City of Yonkers – Payroll (2017M-212)
… leave only when they have enough to use. … City of Yonkers Payroll 2017M212 …
https://www.osc.ny.gov/local-government/audits/city/2018/03/02/city-yonkers-payroll-2017m-212Cattaraugus County Industrial Development Agency – Community Benefit (2014M-344)
… Agency had 34 active projects with more than $227 million in total projected capital investments. Key Findings Agency …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/cattaraugus-county-industrial-development-agency-communityJefferson Central School District – Fund Balances (2015M-236)
… The Jefferson Central School District is located in the Delaware and Schoharie County Towns of Harpersfield, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/jefferson-central-school-district-fund-balances-2015m-236Newfane Central School District – Financial Management (2020M-88)
… can better manage fund balance and reserves. The practice of annually appropriating fund balance that is not needed to …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/newfane-central-school-district-financial-management-2020m-88Oysterponds Union Free School District - Financial Management (2019M-217)
… exceeds the statutory limit by nearly 27 percentage points. Key Recommendations Develop a plan to reduce its …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/oysterponds-union-free-school-district-financial-management-2019m-217Town of Cheektowaga – Credit Card Purchases (2017M-18)
… of Audit The purpose of our audit was to review credit card use and purchases for the period January 1, 2015 through … approximately $92.3 million. Key Findings The credit card policy does not identify specific individuals who are …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-cheektowaga-credit-card-purchases-2017m-18State Agencies Bulletin No. 1119
… Purpose To inform agencies of new earnings codes and procedures for … Plan and the 2011-2012 SCF CSEA Deficit Reduction Plan to employees who leave State service. Background Pursuant to … must be repaid to an employee who has left State service. When the query is run, agencies will be prompted for an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1119-repayment-2011-2012-deficit-reduction-plan-employees-represented-publicOversight of the Early Intervention Program (Follow-Up)
… Objective To determine the extent of implementation of the five recommendations … and its contracts with the 57 counties in the State and New York City (referred to as “municipalities”) that … access to the Program. The audit also found that NYEIS did not have the functionality or accuracy municipalities …
https://www.osc.ny.gov/state-agencies/audits/2024/09/26/oversight-early-intervention-program-followLocal Sales Tax Collections up 10.2% in Third Quarter of 2022
… Local government sales tax collections grew by 10.2% in the third quarter of 2022 compared to the same period last year, mostly driven by double digit growth in New York City. Total sales tax collections reached nearly … of New York City. “New York City’s sales tax growth in the third quarter, after relatively weaker collections in …
https://www.osc.ny.gov/press/releases/2022/10/local-sales-tax-collections-up-10-point-2-percent-in-third-quarter-2022Alexander Central School District – Financial Management (2020M-64)
Determine whether the Board and District officials properly used and managed fund balance and reserves
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/alexander-central-school-district-financial-management-2020m-64X.4.C Contacts – X. Guide to Vendor/Customer Management
… SECTION OVERVIEW AND POLICIES The “Contacts” section of the Vendor Record contains all contacts entered by the vendor. A vendor can have multiple …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4c-contactsSaratoga County – County Bridge Maintenance (S9-13-7)
… Purpose of Audit The purpose of our audit was to determine whether counties are properly maintaining their bridges to ensure the safety of those who travel on them for the … by bridge, which could make it more difficult to determine when it is more economical to replace rather than repair a …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/saratoga-county-county-bridge-maintenance-s9-13-7State Agencies Bulletin No. 648-A
… The Cash Advance Payment ( CAP ) will be processed in Pay Period 10L, paychecks dated 8/31/06 (Institution) and … share of the $7,500, as follows: FY 2003-04 $32.70 per pay period, maximum $850 FY 2004-05 $75.00 per pay period (Institution), maximum $1,950 $72.20 per pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/648-cash-advance-payment-eligible-employees-represented-nyscopba-bu01XII.6.I Paying a Non-State Employee – XII. Expenditures
… POLICIES This section provides guidance about: Determining employee status when making a payment to an individual who provided services to the State. Paying non-employee travel Paying expenses for employment interviews … justifying this determination may be required before a claim will be paid. If the actual facts of the situation …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6i-paying-non-state-employeeCayuga County - Procurement and Claims Audit (2018M-274)
… totaling $2.7 million. Allowed the credit card company to directly withdraw 25 payments totaling $77,615 from the … Key Recommendations Consider the aggregate amount to be expended for the same or similar type of goods or services when determining whether competitive bidding is required and …
https://www.osc.ny.gov/local-government/audits/county/2019/04/12/cayuga-county-procurement-and-claims-audit-2018m-274Jamesville-Dewitt Central School District – Procurement (2016M-264)
… Purpose of Audit The objective of our audit was to examine the District’s purchasing practices for the period … does not provide guidance for soliciting competition when procuring professional services. In one instance, … Key Recommendations Amend the purchasing policy to include guidance for the procurement of professional …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/jamesville-dewitt-central-school-district-procurement-2016m-264Raquette Lake Union Free School District – Monitoring Financial Condition (2016M-203)
… Purpose of Audit The purpose of our audit was to determine if District officials monitored the District’s financial …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/raquette-lake-union-free-school-district-monitoring-financial-conditionMarion Central School District – Procurement (2022M-3)
… $103,687 for goods and public works that were subject to competitive bidding, $104,430 for items below the competitive bidding requirements but subject to alternative quote thresholds, and $377,979 paid to four … Ensure goods and services are competitively procured, when required. Establish adequate purchasing policies and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/marion-central-school-district-procurement-2022m-3State Agencies Bulletin No. 1882
… 2021 maximum salary limit for members of ORP and VDC in Tier 6. Affected Employees Employees who are Tier 6 members of ORP or VDC are affected. Background In … 2021 plan year, which is the calendar year for ORP and VDC Tier 6 participants. Effective Dates Effective as of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1882-maximum-salary-limit-optional-retirement-plan-orp-and-voluntary-definedSalem Volunteer Fire Department, Inc. - Financial Activities (2019M-205)
… paid by checks totaling $84,076 were not deposited in a timely manner. Twelve credit card payments totaling … Department and ensure deposits are made timely and intact (in the same form and amount as collected). Ensure that all …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/12/20/salem-volunteer-fire-department-inc-financial-activities-2019m