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Division of Housing and Community Renewal Bulletin No. DH-106
… 04/01/2020. The LLS payment amount should be calculated as explained in OSC Actions – Automatic Processing and based on … 04/01/2020. The LLS payment amount should be calculated as explained in OSC Actions – Automatic Processing and based on … is equal to the Job Rate of the reallocated position as explained above. Transactions should be submitted beginning …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-106-april-2020-district-council-37-dc37-longevity-lump-sumVillage of Cobleskill - Misappropriated Funds and Board Oversight (2018M-47)
… complete report - pdf] Audit Objective Determine whether the Board provided sufficient oversight of the former Clerk-Treasurer. Key Findings The Board failed to implement proper internal controls and … Determine whether the Board provided sufficient oversight of the former …
https://www.osc.ny.gov/local-government/audits/village/2020/01/03/village-cobleskill-misappropriated-funds-and-board-oversight-2018m-47Town of Rensselaerville - Real Property Tax Exemption Administration (2019M-207)
… (38 percent), valued at approximately $2.4 million in assessed value, lacked one or more pieces of supporting … exemptions lacked supporting documentation necessary for the Assessors to determine that the building was … fide agricultural or horticultural production carried on for profit. The Assessors did not review the exemptions …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-rensselaerville-real-property-tax-exemption-administration-2019m-207Town of New Castle - Recreation Department Cash Receipts (2020M-19)
… the Department generated receipts up to 21 days after registration and remitted money up to 24 days after …
https://www.osc.ny.gov/local-government/audits/town/2020/03/20/town-new-castle-recreation-department-cash-receipts-2020m-19Town of Fayette - Long-Term Planning and Information Technology (2019M-234)
Determine whether the Board established adequate longterm plans which appropriately addressed the Towns operational and capital needs and funding sources
https://www.osc.ny.gov/local-government/audits/town/2020/05/01/town-fayette-long-term-planning-and-information-technology-2019m-234Village of Greenwich - Water and Sewer Financial Operations (2019M-229)
… Board for review. Ensure penalties are correctly assessed on all delinquent accounts in accordance with the …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-greenwich-water-and-sewer-financial-operations-2019m-229Town of East Fishkill – Recreation Department Cash Receipts (2014M-95)
… Purpose of Audit The purpose of our audit was to review the Department’s internal controls … 1, 2012 through December 1, 2013. Background The Town of East Fishkill is located in Dutchess County and has a … Town of East Fishkill Recreation Department Cash Receipts 2014M95 …
https://www.osc.ny.gov/local-government/audits/town/2014/06/13/town-east-fishkill-recreation-department-cash-receipts-2014m-95Village of West Haverstraw - Accrued Leave and Benefits (2019M-143)
… report - pdf] Audit Objective Determine whether eligible Village employees received and used leave accruals in accordance with Village policies, and whether amounts paid for benefits were … and payments are verified against the amount due. Village officials generally agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/village/2019/09/06/village-west-haverstraw-accrued-leave-and-benefits-2019m-143Village of Red Hook - Procurement and Claims Auditing (2019M-100)
… policy. Village officials disagreed with certain aspects of our findings and recommendations, but indicated they planned to implement some of our recommendations. Appendix B includes our comments on …
https://www.osc.ny.gov/local-government/audits/village/2019/10/11/village-red-hook-procurement-and-claims-auditing-2019m-100Town of Olive - Accrued Leave and Information Technology (2019M-84)
… the information technology (IT) systems were adequately secured and protected against unauthorized use, access and …
https://www.osc.ny.gov/local-government/audits/town/2019/07/03/town-olive-accrued-leave-and-information-technology-2019m-84Village of Andover – Water and Electric Cash Receipts (2019M-152)
… report - pdf] Audit Objective Determine whether water and electric cash receipts were recorded and deposited in a … accurate manner. Key Findings We reviewed 1,963 water and electric cash receipts totaling $184,500 and found that they … segregate the Deputy Clerk-Treasurer’s (Deputy) water and electric financial duties or provide oversight of her work. …
https://www.osc.ny.gov/local-government/audits/village/2019/10/25/village-andover-water-and-electric-cash-receipts-2019m-152Town of Chili - Financial Management and Cash Receipts (2019M-167)
… The Board could improve its budgeting and management of fund balance and reserves. The Board: Adopted unrealistic … Establish a written policy governing the reasonable amount of fund balance to maintain and adopt a multiyear financial … records. Town officials disagreed with certain aspects of our findings and recommendations but indicated they …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-chili-financial-management-and-cash-receipts-2019m-167City of Yonkers - Internal Controls Over Cash Collections (2018M-14)
… whether City officials effectively managed the City’s cash collection function. Key Findings The Clerk’s office forfeited 30 percent of its revenues ($17,241) … to the credit card vendor improperly withholding funds. Ice rink collections totaling $5,364 were unaccounted for due …
https://www.osc.ny.gov/local-government/audits/city/2019/11/22/city-yonkers-internal-controls-over-cash-collections-2018m-14Division of Housing and Community Renewal Bulletin No. DH-104
… Purpose The purpose of this bulletin is to provide the Division of Housing and Community Renewal instructions for processing … contained in the 2016-2021 Agreements between the State of New York and the District Council 37 (DC-37), employees … The purpose of this bulletin is to provide the Division of Housing and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-104-2019-rrsu-over40-comp-time-ii-cash-outHeadstart of Rockland, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Head Start of Rockland, Inc. (HSOR) on its Consolidated Fiscal … (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) … to children with disabilities who are between three and five years of age. HSOR is reimbursed for preschool …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/headstart-rockland-inc-compliance-reimbursable-cost-manualOversight of Resident Care-Related Medical Equipment in Nursing Homes (Follow-Up)
… Homes and Intermediate Care Facilities for Individuals with Intellectual Disabilities Surveillance (Division). The Division assesses and certifies nursing home compliance through Certification surveys. We found the … documentation that generators had been exercised under load for four continuous hours every 36 months as required, …
https://www.osc.ny.gov/state-agencies/audits/2019/11/18/oversight-resident-care-related-medical-equipment-nursing-homes-followLatham Fire Department – Length of Service Awards Program (2016M-279)
… system for its Length of Service Awards Program (LOSAP) for the period January 1, 2015 through December 31, … did not maintain an adequate recordkeeping system for the LOSAP attendance records and has not established procedures … establish an organized recordkeeping system to maintain LOSAP activity records or procedures to ensure the activities …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/latham-fire-department-length-service-awards-program-2016m-279Town of Parish - Financial Condition and Supervisor's Records (2019M-58)
… accumulated excessive fund balances in its general funds of about $1 million and deficit fund balances in its highway funds of over $1.1 million at the end of 2017. When combined together, the general and highway …
https://www.osc.ny.gov/local-government/audits/town/2019/05/29/town-parish-financial-condition-and-supervisors-records-2019m-58Examples from GASB Statement 34 - Statement of Fiduciary Net Assets
… Examples from GASB Statement 34 included in this bulletin, copyright by the … Norwalk, CT 06856 are reprinted by permission. Sample City Statement of Fiduciary Net Assets Fiduciary Funds December … Examples from GASB Statement 34 Statement of Fiduciary Net Assets …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-fiduciary-net-assetsTown of North Collins - Recreation Department Cash Receipts (2020M-68)
… $1,040. The Co-Director’s child attended the after-school, soccer and summer recreation programs for free, without full …
https://www.osc.ny.gov/local-government/audits/town/2020/07/24/town-north-collins-recreation-department-cash-receipts-2020m-68