Search
Orient Fire District – Cash Reserves and Credit Cards (2015M-319)
… Purpose of Audit The purpose of our audit was to assess the District’s controls over cash investments and credit card expenditures for the period January 1, 2014 through … Key Findings The Board did not limit depositories to banks and trusts, as required by statute. The Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/03/04/orient-fire-district-cash-reserves-and-credit-cards-2015m-319Latham Fire Department – Length of Service Awards Program (2016M-279)
… the LOSAP attendance records to ensure the information is better organized and accurately recorded. Ensure the …
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 Austerlitz – Internal Controls Over Payroll and Fuel Inventory (2014M-365)
… The purpose of our audit was to examine controls over payroll and fuel inventory for the period January 1, 2013 … for 2014 totaled approximately $1.62 million. Key Findings Payroll duties were not properly segregated, since the Town’s … payrolls, creating checks, making adjustments to the payroll system and reconciling the payroll bank account. …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-austerlitz-internal-controls-over-payroll-and-fuel-inventory-2014m-365Operational Advisory No. 34
… Guidance : Starting on April 1, 2022, NYS agencies acquired the ability to create new activities using the “Project Guide” in the SFS. When adding a new activity … an Activity to a Contract Line using the Project Guide For more information about project activities see the Guide …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/34-linking-new-project-activity-existing-federal-customer-contractTown of Islip Industrial Development Agency – Controls Over Payments in Lieu of Taxes (PILOTs) (2014M-249)
… payments in lieu of taxes (PILOT) in a timely manner for the period January 1, 2013 through December 31, 2013. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/10/31/town-islip-industrial-development-agency-controls-overPultneyville Fire District – Internal Controls Over Financial Operations (2015M-80)
Pultneyville Fire District Internal Controls Over Financial Operations 2015M80
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/pultneyville-fire-district-internal-controls-over-financial-operationsNew Woodstock Fire District – Controls Over Financial Activities (2014M-263)
… and separate from the Towns of Cazenovia and DeRuyter in Madison County, in which it is located. The general fund budget for 2014 … Ensure that the annual financial report is filed with OSC in a timely manner. Conduct an audit of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/new-woodstock-fire-district-controls-over-financial-activities-2014m-263Town of Hancock – Transfer Station Operations (2016M-255)
… The purpose of our audit was to determine if transfer station operations were self-sufficient for the period … by an elected five-member Town Board, operates a transfer station for Town residents and the Town of Tompkins … revenues of $11,600 and expended $57,100 for transfer station operations. Key Findings The Town of Hancock received …
https://www.osc.ny.gov/local-government/audits/town/2016/10/28/town-hancock-transfer-station-operations-2016m-255County of Oswego Industrial Development Agency – Revolving Loan Programs (2014M-356)
… Purpose of Audit The purpose of our audit was to evaluate the Agency’s revolving loan fund … August 1, 2012 through May 31, 2014. Background The County of Oswego Industrial Development Agency is an independent … County of Oswego Industrial Development Agency Revolving Loan …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-oswego-industrial-development-agency-revolving-loanGreenville Fire District – Capital Reserve (2014M-64)
… Purpose of Audit The purpose of our audit was to examine the District’s funding of its capital reserve for the period of January 1, 2012 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/16/greenville-fire-district-capital-reserve-2014m-64Claryville Fire District – Budgeting Practices (2014M-59)
… does not have a written capital plan, with an equipment replacement schedule, to help determine capital funding needs … long-term capital plan that details anticipated equipment replacement needs based on useful life. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/23/claryville-fire-district-budgeting-practices-2014m-59Port Washington Union Free School District – Claims Processing and Inventories (2016M-263)
… necessary training to carry out the claims audit policy. A count of all stored goods was not conducted at least once a … that the claims auditor is properly trained. Ensure that a count of all stored goods is conducted at least once a year. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/port-washington-union-free-school-district-claims-processing-andCharter School of Inquiry – Student Enrollment and Billing (2017M-74)
… entry and exit dates used for billing. Credit back money due to school districts of residence as a result of …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/charter-school-inquiry-student-enrollment-and-billing-2017m-74Evergreen Charter School – Employee and Independent Contractor Fingerprinting (2016M-225)
… Evergreen Charter School Employee and Independent Contractor Fingerprinting 2016M225 …
https://www.osc.ny.gov/local-government/audits/charter-school/2016/09/16/evergreen-charter-school-employee-and-independent-contractorBainbridge-Guilford Central School District – School Lunch Operations (2015M-172)
… The Bainbridge-Guilford Central School District is located in the Towns of Afton, Bainbridge, Coventry, Guilford, Norwich and Oxford in Chenango County; the Town of Sanford in Broome County; the Towns of Masonville and Sidney in …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bainbridge-guilford-central-school-district-school-lunch-operations-2015mThe Academy Charter School – Board Oversight (2014M-295)
… of contracts and review of payments to service providers for the period July 1, 2012 through May 31, 2014. Background … kindergarten through grade six. Operating expenditures for the 2012-13 fiscal year totaled approximately $7.6 … technology consultant. The Board did not audit all claims for services. Key Recommendations Approve all contractual …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/11/22/academy-charter-school-board-oversight-2014m-295Dryden Central School District – Financial Condition (2013M-396)
… 1, 2012 through October 17, 2013. Background The District is located in Cortland, Tioga and Tompkins Counties and is governed by the Board of Education, comprised of nine elected members. The District’s operating budget is approximately $35.3 million for the 2013-14 fiscal year. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/dryden-central-school-district-financial-condition-2013m-396SUNY Bulletin No. SU-308
… of the eligibility dates for the employee’s Comp Rate Code Group and who subsequently return from the leave after the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-308-2020-retroactive-salary-increase-psnu-employeesSUNY Bulletin No. SU-309
… between the State of New York and UUP, provides for a retroactive increase of two percent (2.00%) to basic annual … for 2021. Note: The 2% increase for employees with a Comp Rate Code (formerly known as Pay Basis Code) of ANN, … be displayed on the employee’s paycheck stub or direct deposit advice using the appropriate Earnings Description and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-309-2021-salary-increase-psnu-employees-represented-unitedDivision of Housing and Community Renewal Bulletin No. DH-80
… balance of RRSU for Bargaining Unit 67 DRP reductions is less than zero (0) in one or more record number Background … year 2014 and greater for the following earnings codes is less than zero (0) in any record number is eligible for the repayment. Earnings Code Description D1R …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-80-repayment-rrsu-bargaining-unit-67-deficit-reduction