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Town of Junius – Supervisor’s Records and Reports (2017M-168)
… assess the Supervisor’s maintenance of financial records and reports for the period January 1, 2016 through July 21, … Background The Town of Junius is located in Seneca County and has a population of approximately 1,500. The Town is … $1.26 million. Key Findings The financial records and reports are incomplete and not up-to-date. The Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2017/09/22/town-junius-supervisors-records-and-reports-2017m-168Town of Batavia – Water and Sewer Operations (2018M-12)
… records for each special district. The Supervisor did not account for revenues and expenditures associated with … New York State Town Law. The Supervisor did not separately account for the revenues and expenditures from the … financial records for each special district. Properly account for Article 12-C improvement financial activity in …
https://www.osc.ny.gov/local-government/audits/town/2018/05/11/town-batavia-water-and-sewer-operations-2018m-12Town of Moreau – Budgeting and Multiyear Planning (2017M-185)
… Moreau is located in Saratoga County, and the Village of South Glens Falls is within the Town’s borders. The Town, … part-town highway fund, sewer fund and water districts 2, 3, 4 and 5 increased by $1.4 million during the audit period due to …
https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-moreau-budgeting-and-multiyear-planning-2017m-185Village of Dansville – Water and Sewer Operations (2017M-273)
… Purpose of Audit The purpose of our audit was to determine whether the Board effectively managed water and … The Board should develop policies and procedures related to the water and sewer billing and collection process that … of water loss due to leaks if it is cost-effective to do so. The Board should develop a multiyear financial and …
https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-dansville-water-and-sewer-operations-2017m-273Fulton Public Library – Cash Receipts and Disbursements (2017M-269)
… Purpose of Audit The purpose of our audit was to determine whether the Board and Library officials developed and implemented … has access to the Library’s bank account to withdraw funds for payroll and fees. The Board does not audit claims …
https://www.osc.ny.gov/local-government/audits/library/2018/03/23/fulton-public-library-cash-receipts-and-disbursements-2017m-269Town of Marbletown – Financial and Capital Planning (2017M-234)
… Purpose of Audit The purpose of our audit was to determine if the Board established … as well as a fund balance and reserve policy to adequately address the Town’s operational and capital needs for the …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-marbletown-financial-and-capital-planning-2017m-234Cattaraugus County - Onoville Marina and Probation Department (2018M-32)
… Onoville Marina (Marina) revenue was properly accounted for. The Probation Department (Department) properly accounted for and enforced the collection and disbursement of all … sales. Marina employees did not issue duplicate receipts for all money collected. Department officials can continue to …
https://www.osc.ny.gov/local-government/audits/county/2018/09/07/cattaraugus-county-onoville-marina-and-probation-department-2018m-32Town of Chester – Time and Attendance Records (2017M-287)
… over employee time and attendance and leave records for the period January 1, 2016 through October 2, 2017. … an elected five-member Town Board. Budgeted appropriations for 2017 totaled approximately $11.8 million. Key Findings … Recommendations Implement comprehensive written procedures for time and attendance. Require all employees to complete …
https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-chester-time-and-attendance-records-2017m-287Division of Housing and Community Renewal Bulletin No. DH-4
To provide agencies with reporting instructions
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-4-union-dues-code-224-and-agency-shop-fee-code-230Division of Housing and Community Renewal Bulletin No. DH-5
… $19.25 $38,001 to $48,000 $20.20 $48,001 and above $21.15 For employees with a pay basis code of HRY, the deduction is $18.35. For annual-salaried employees working part-time, the dues or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-5-dc-37-local-1359-dues-and-agency-shop-fee-increaseDivision of Housing and Community Renewal Bulletin No. DH-6
… For annual-salaried employees working part-time, the dues or agency shop fee is based on the annual salary adjusted by … the agency's responsibility to change the employee's dues or agency shop fee when an employee changes percentage of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-6-dues-and-agency-shop-fee-increase-district-council-37Division of Housing and Community Renewal Bulletin No. DH-7
… Purpose To explain OSC's automatic processing and to provide agency instructions for payments not processed … one year of service in such position by March 31, 2003; AND Did not receive a performance advance in October 2002, AND Were rated "satisfactory" or its equivalent on their last …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-7-april-1-2003-performance-advances-rent-regulationDivision of Housing and Community Renewal Bulletin No. DH-8
… (DC37 Personal Lines-OCA). Affected Employees Employees in Bargaining Unit 67 are now eligible for this deduction …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-8-voluntary-insurance-program-employees-representedDivision of Housing and Community Renewal Bulletin No. DH-9
… For Annual-Salaried employees working part-time , the Dues or Agency Shop Fee is based on the Annual Salary adjusted by … the agency's responsibility to change the employee's Dues or Agency Shop Fee when an employee changes percentage of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-9-dues-and-agency-shop-fee-increase-district-council-37Medicaid Managed Care Organization Fraud and Abuse Detection (Follow-Up)
… for ensuring they do not make payments to ineligible health care providers who have been excluded or terminated … State oversight of MCOs must ensure that only eligible health care providers participate in Medicaid. We issued our … as Medicaid providers and obtain a Medicaid ID. MCOs can access this enrollment information to help ensure only …
https://www.osc.ny.gov/state-agencies/audits/2018/08/22/medicaid-managed-care-organization-fraud-and-abuse-detection-followManagement of Unexpected Delays and Events During Winter 2017-18
… Customer expectations and is worthy of the Public’s trust and support. …Together, we pledge to operate a safe, …
https://www.osc.ny.gov/state-agencies/audits/2018/08/07/management-unexpected-delays-and-events-during-winter-2017-18Lakeland Fire District – Travel and Conference Costs (2013M-145)
… our audit was to examine the internal controls over travel and conference costs for the period January 1, 2011, to … necessarily incurred on official District business and did not establish appropriate policies and procedures to ensure that expenditures were properly …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/23/lakeland-fire-district-travel-and-conference-costs-2013m-145Chemung County Probation Department – Collections and Disbursements (2016M-10)
… was to examine the Probation Department’s collections and disbursements processes for the period January 1, 2014 … Chemung County is located in the southern tier of New York State, has a population of approximately 88,000 and is … Due to a lack of oversight and policies, delinquent accounts are prevalent. Undisbursed restitution payments held …
https://www.osc.ny.gov/local-government/audits/county/2016/06/10/chemung-county-probation-department-collections-and-disbursements-2016m-10Halcottsville Fire Department – Cash Receipts and Disbursements (2014M-190)
… that the Treasurer properly accounted for cash receipts and disbursements for the period January 1, 2013 through May … services to the Middletown-Hardenburgh Fire District and has approximately 15 active members. Expenditures in 2013 … who is responsible for approving bills for payments and for reviewing the Treasurer’s work to ensure that all …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/10/halcottsville-fire-department-cash-receipts-and-disbursements-2014m-190Hudson Valley Community College – Tuition and Fees (2016M-348)
… to review the College’s processes for billing, collecting and recording tuition and fees for the period September 1, 2014 through May 31, … IT department preserves all sequentially numbered receipts and other documents when conducting file maintenance …
https://www.osc.ny.gov/local-government/audits/community-college/2017/02/03/hudson-valley-community-college-tuition-and-fees-2016m-348