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Cortland County – Public Water Supplies (2016M-318)
… the County’s oversight of public water supplies (PWS) for the period January 1, 2015 through May 13, 2016. … are performed in compliance with NYS DOH guidelines for frequency, sanitarians document that violations observed …
https://www.osc.ny.gov/local-government/audits/county/2017/01/06/cortland-county-public-water-supplies-2016m-318North Country Community College – Internal Controls Over Selected Financial Operations (2013M-354)
… waivers in accordance with the provisions of the College’s collective bargaining agreements, resulting in $54,364 in waivers being granted to …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/28/north-country-community-college-internal-controls-over-selectedTown of Alexandria - Justice Court Time and Attendance and Court Operations (2017M-284)
… complete report - pdf] Audit Objective Determine whether the Court Clerk (Clerk) reported hours on her Town of Alexandria (Town) time sheets that coincided …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/10/23/town-alexandria-justice-court-time-and-attendance-and-court-operationsSalamanca City School District – Financial Management and Payroll (2017M-138)
… 1, 2013 through May 19, 2017. Background The Salamanca City School District is located in the City of Salamanca and the Towns of Carrollton, Great Valley, Little Valley, Napoli and Salamanca in Cattaraugus …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/salamanca-city-school-district-financial-management-and-payroll-2017m-138Oppenheim-Ephratah-St. Johnsville Central School District – Financial Management and Fuel Inventory (2017M-240)
… July 31, 2017. Background The Oppenheim-Ephratah-St. Johnsville Central School District is located in the towns of … the Town of Manheim in Herkimer County and the Town of St. Johnsville in Montgomery County. The District, which is …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/oppenheim-ephratah-st-johnsville-central-school-district-financialMount Vernon City School District – Purchasing and Claims Auditing (2017M-198)
… adequately supported and properly audited before payment for the period July 1, 2015 through April 3, 2017. Background … during the 2015-16 school year. Budgeted appropriations for the 2017-18 fiscal year total approximately $246 million. … or properly administer or award competitive bids for purchases totaling $13 million and did not seek …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mount-vernon-city-school-district-purchasing-and-claims-auditing-2017mMcGraw Central School District – Fund Balances (2017M-248)
… in a manner that benefits District residents. Review all reserves to determine whether balances are necessary and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mcgraw-central-school-district-fund-balances-2017m-248CUNY Bulletin No. CU-423
… deduction transactions using the Deduction Code 440 (CUNY Admin Fee Transit Benefit). The deduction will be taken once …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-423-new-vendor-cuny-transit-spending-account-programState Police Bulletin No. SP-110
… the New York State Troopers, Inc. will continue to submit all transactions for enrollments, cancellations, and/or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-110-modification-deduction-code-302-pba-disability-insuranceCUNY Bulletin No. CU-509
… of new deduction codes for automatic Dues and Agency Shop Fees for employees in Bargaining Unit T4. Affected … Local 3, IBEW to establish payroll deductions for agency shop fees and dues for employees represented by Local 3, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-509-establishing-dues-and-agency-shop-fees-local-3New Suffolk Common School District - Board Oversight and Local Finance Law (2018M-177)
… report - pdf] Audit Objective Determine whether the Board provided adequate oversight of the District’s financial operations. Determine whether the Board and District officials complied with Local Finance Law …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/14/new-suffolk-common-school-district-board-oversight-and-local-finance-lawOrchard Park Central School District - Financial Management and Payroll (2018M-89)
… fund balance that was not used. Also, the balances in three reserves were excessive. Despite budgetary surpluses … Appendix B includes our comments on the issues raised in the District’s response letter. … Orchard Park Central …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/orchard-park-central-school-district-financial-management-and-payrollVillage of Owego - Board Oversight and Financial Operations (2018M-101)
… ineffective recordkeeping, the certified public accounting firm (firm) was unable to complete its audits for the last two … The Board hired another certified public accountant (CPA) who was paid $30,000 to correct the records. The …
https://www.osc.ny.gov/local-government/audits/village/2018/09/21/village-owego-board-oversight-and-financial-operations-2018m-101One-Year FAS – Police and Fire Plan
… pay; Noncompensatory overtime;* and Longevity payment. All payments must be earned in the 12 months immediately …
https://www.osc.ny.gov/retirement/publications/1512/one-year-fasOne-Year FAS – Non-Contributory Plan with Guaranteed Benefits
… pay; Noncompensatory overtime;* and Longevity payment. All payments must be earned in the 12 months immediately …
https://www.osc.ny.gov/retirement/publications/1513/one-year-fasOne-Year FAS – Basic Plan with Increased-Take-Home-Pay (ITHP)
… pay; Noncompensatory overtime;* and Longevity payment. All payments must be earned in the 12 months immediately …
https://www.osc.ny.gov/retirement/publications/1511/one-year-fasNew York State Comptroller Thomas P. DiNapoli Statement on Federal Tax Reform
… in Congress remains a bad deal for New York. "The cap on state and local tax deductions would nullify billions of … the bill is also expected to result in higher health insurance premiums or loss of coverage for many New Yorkers. … York have achieved similar savings. "This bill will also add to New York's heightened uncertainty surrounding state …
https://www.osc.ny.gov/press/releases/2017/12/new-york-state-comptroller-thomas-p-dinapoli-statement-federal-tax-reform-0Rensselaer County – Public Health Department Receipts (2013M-18)
… to be sure sufficient controls are in place to ensure all receipts are properly accounted for and deposited into …
https://www.osc.ny.gov/local-government/audits/county/2013/03/26/rensselaer-county-public-health-department-receipts-2013m-18Midway Fire District – Internal Controls Over Financial Operations (2012M-210)
… audit was to evaluate internal controls over the District’s financial operations for the period January 1, 2011, to … appointed as Chairman, and is responsible for the District’s overall financial management. The District’s general fund … 2012 fiscal year. Key Findings The Board audits District claims; however, the audit of some claims was not in …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/18/midway-fire-district-internal-controls-over-financial-operations-2012m-210Management and Control of Overtime Costs (Follow-Up)
… in our initial report. Of the three prior recommendations, all three have been partially implemented. Key Recommendation …
https://www.osc.ny.gov/state-agencies/audits/2014/12/23/management-and-control-overtime-costs-follow