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State Agencies Bulletin No. 2148
… eligible for the lump sum payment if they return to the payroll prior to the Payment End Dates listed above. … or 04/06/2023 (Institution) and who return to the payroll prior to the applicable Payment End Date in the … Dates section or date the employee returns to the payroll OT Eff Date: Same as Effective Date Annual Addl …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2148-managementconfidential-mc-2023-non-pensionable-lump-sum-paymentTown of Lyons - Real Property Tax Exemptions Administration (2018M-216)
… tax exemptions. Key Findings We reviewed properties with 108 agricultural, non-profit and not-for-profit, senior … exemptions. Did not report the transfer of property with exemptions to the County as required. The Board: Did not … eligibility requirements. Report the transfer of property with exemptions to the County to ensure the new owner is …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-lyons-real-property-tax-exemptions-administration-2018m-216Pultneyville Fire District – Internal Controls Over Financial Operations (2015M-80)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of the District’s financial operations for the period January …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/pultneyville-fire-district-internal-controls-over-financial-operationsTown of Solon - Financial Management (2018M-233)
… balance in the general fund increased by $106,230 (110 percent). During the same time period, general fund expenditures were $108,691 (17 percent) below budgeted appropriations. During the same … fund balance and reserve policy that establishes the level of fund balance and reserves to be maintained. Develop and …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-solon-financial-management-2018m-233State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … monthly bank reconciliations, as required. … New York State Comptroller Thomas P DiNapoli today announced the …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-auditsPlymouth Volunteer Fire Department – Missing Funds (2014M-50)
… The Plymouth Volunteer Fire Department, which is governed by a Board consisting of four officers, is located in … and responsibilities. Adopt a code of ethics as required by law. … Plymouth Volunteer Fire Department Missing Funds …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/plymouth-volunteer-fire-department-missing-funds-2014m-50Wainscott Common School District - Financial Condition (2018M-237)
… approximately $2 million on June 30, 2018, or 58.6 percent of the ensuing year’s budgeted appropriations and exceeded … budgets that overestimated appropriations by a total of more than $911,000 (11 percent) from 2015-16 through … Appendix B includes our comments on issues raised in the District’s response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/wainscott-common-school-district-financial-condition-2018m-237Village of Atlantic Beach - Payroll (2018M-254)
… officials ensured that salaries were paid accurately to employees. Key Findings Village officials: Did not perform … Did not audit and approve the building permit fees paid to the building inspector. Underbudgeted the amount paid to the building inspector by an average of $45,214 (113 …
https://www.osc.ny.gov/local-government/audits/village/2019/05/03/village-atlantic-beach-payroll-2018m-254Eugenio Maria de Hostos Charter School - Procurement and Dignity for All Students Act (2018M-271)
… whether School officials: Used a competitive process to procure goods and services. Ensured compliance with the … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether School officials used a competitive process to procure goods and services and ensured compliance with the …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/04/19/eugenio-maria-de-hostos-charter-school-procurement-and-dignity-allSullivan County – Tourism Promotion Services (2014M-61)
… of 77,800 and is located in the southeastern part of New York State. It is governed by a nine-member County Legislature. …
https://www.osc.ny.gov/local-government/audits/county/2014/06/13/sullivan-county-tourism-promotion-services-2014m-61County of Otsego – Accountability Over Trust and Agency Funds (2014M-041)
… evaluate the County’s accountability over selected trust and agency funds for the period of January 1, 2012 through … The County of Otsego is located in central New York State and had a 2010 population of 62,259. The County is governed … elected 14-member Board of Representatives. It uses trust and agency funds to account for assets held in a trustee …
https://www.osc.ny.gov/local-government/audits/county/2014/06/13/county-otsego-accountability-over-trust-and-agency-funds-2014m-041Hortonville Fire District – Financial Reporting (2014M-188)
… or other compensating controls. The Secretary-Treasurer does not provide the Board with budget versus actual revenue …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/hortonville-fire-district-financial-reporting-2014m-188Village of Tuxedo Park - Board Oversight (2018M-66)
… Water rates were not clearly documented resulting in underbillings totaling $4,065 and overbillings totaling … for 494 bills during the eight quarters we reviewed. In addition, sensitive information technology (IT) control … B includes our comment on an issue that was raised in the Village’s response letter. … Village of Tuxedo Park …
https://www.osc.ny.gov/local-government/audits/village/2018/11/02/village-tuxedo-park-board-oversight-2018m-66McLean Fire Department - Financial Operations (2018M-40)
… membership did not approve all disbursements as required by the bylaws. Department officials did not provide adequate … the membership approves all disbursements as required by the bylaws. Periodically review bank statements, canceled …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/05/25/mclean-fire-department-financial-operations-2018m-40Fulton 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 … fines. A privately contracted payroll vendor has access to the Library’s bank account to withdraw funds for payroll and fees. The Board does not …
https://www.osc.ny.gov/local-government/audits/library/2018/03/23/fulton-public-library-cash-receipts-and-disbursements-2017m-269Town of Beekmantown – Procurement and Town Clerk Operations (2017M-217)
… Purpose of Audit The purpose of our audit was to determine whether the Town procured goods and services in … prepared monthly, whereby known liabilities are reconciled to available cash. … Town of Beekmantown Procurement and Town …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-beekmantown-procurement-and-town-clerk-operations-2017m-217Bay Shore Fire District – Time and Attendance Records (2017M-264)
… determine whether District officials maintained adequate time records to ensure employees received the pay and accrued … on the District Manager’s observations of employees’ time worked. Key Recommendations Develop and implement …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/09/bay-shore-fire-district-time-and-attendance-records-2017m-264CUNY Bulletin No. CU-437
… Purpose To notify CUNY agencies of a change in dues structure. … affected employees. Questions Questions may be directed to the Payroll Deduction mailbox. … To notify CUNY agencies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-437-international-union-operating-engineers-iuoe-local-30-duesCoxsackie-Athens Central School District - Procurement and Claims Audit (2018M-180)
… [read complete report - pdf] Audit Objective Determine whether District officials … by obtaining bids and issuing requests for proposals (RFPs) for professional services in accordance with statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/coxsackie-athens-central-school-district-procurement-and-claims-auditTown of Webb - Financial Oversight and Ambulance Services (2018M-161)
… indicated they planned to initiate corrective action. 1 New York State General Municipal Law, Section 122-b … Determine …
https://www.osc.ny.gov/local-government/audits/town/2018/11/30/town-webb-financial-oversight-and-ambulance-services-2018m-161