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Quaker Street Fire District – Board Oversight (2021M-96)
… all fuel card charges are sufficiently supported prior to payment. Ensure that AUDs are filed in a timely manner. …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/12/29/quaker-street-fire-district-board-oversight-2021m-96Copenhagen Volunteer Fire Department, Inc. – Financial Activities (2021M-114)
… guidance on fundraising activities and did not enforce bylaw provisions related to the review and approval of bills …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/12/22/copenhagen-volunteer-fire-department-inc-financial-activitiesTown of Marcy – Justice Court Operations (2020M-166)
… oversight of Justice Court (Court) financial activities and ensured collections were deposited timely and intact and properly reported and remitted. Key Findings The Justices …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/23/town-marcy-justice-court-operations-2020m-166City of Hornell – Foreign Fire Insurance Tax Money (2020M-140)
Determine whether City of Hornell City officials provided oversight of foreign fire insurance FFI tax money
https://www.osc.ny.gov/local-government/audits/city/2021/03/12/city-hornell-foreign-fire-insurance-tax-money-2020m-140X.4.C Contacts – X. Guide to Vendor/Customer Management
… also receives the Vendor Self-Service Portal invitation email, which includes instructions for enrolling in … Process and Transaction Preparation: If a vendor informs an agency that it needs to update its contact information, the agency must direct the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4c-contactsIX.7.J Final Reports – IX. Federal Grants
… to the federal program office, a copy should also be sent to the OSC BSAO Federal Payment Management Team at …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7j-final-reportsAccounts Payable Advisory No. 68
… provides guidance on the requirements agencies must follow when procuring and paying for moving services from the Office … centralized contracts. The moving services contract is a multi-award contract that requires agencies to solicit bids … records. The guidance has been refreshed to include updated responsibilities for moving coordinators, refined …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/68-monitoring-moving-servicesFrankfort Hill Volunteer Fire Company - Financial Activities (2020M-47)
… recorded and reported and that money was safeguarded. Key Findings The bylaws provided limited guidance on … only a deposit receipt or had no supporting documentation. Key Recommendations Amend the bylaws or adopt separate … and procedures to establish internal controls over key financial areas. Maintain complete and accurate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/06/12/frankfort-hill-volunteer-fire-company-financial-activitiesWest Canada Valley Central School District – Non-Payroll Disbursements (2021M-41)
… complete report - pdf ] Audit Objective Determine whether West Canada Valley Central School District (District) … that non-payroll disbursements were authorized and proper. Key Findings District officials did not implement adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/west-canada-valley-central-school-district-non-payroll-disbursementsSaratoga Springs Public Library – Claims Processing (2014M-351)
… 1, 2013 through June 30, 2014. Background The Saratoga Springs Public Library is a public school library located in the City of Saratoga Springs, Saratoga County. The Library, which is governed by …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/saratoga-springs-public-library-claims-processing-2014m-351Oneida Public Library District – Cash Disbursements (2015M-20)
… Purpose of Audit The purpose of our audit was to review internal controls over the District’s cash … Key Findings The Board did not audit each claim prior to payment. No District official reviewed payroll reports … payroll checks. Two service providers had direct access to the District’s bank accounts. District officials have not …
https://www.osc.ny.gov/local-government/audits/library/2015/05/08/oneida-public-library-district-cash-disbursements-2015m-20Putnam/Northern Westchester Board of Cooperative Educational Services – Information Technology and Claims Auditing (2016M-205)
… and meaningful audit of claims prior to approving them for payment. … PutnamNorthern Westchester Board of Cooperative …
https://www.osc.ny.gov/local-government/audits/boces/2016/09/30/putnamnorthern-westchester-board-cooperative-educational-services-informationAccounts Payable Advisory No. 12
… XII, Section 6.Q - Paying and Reconciling Procurement Card Charges , Section 6.Q.- Paying and Reconciling Travel … the following added information: In order to help Citibank apply credit card payments properly, Business Units must enter the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/12-citibank-account-numbers-invoice-fieldTown of Hector – Employee Compensation (2024M-85)
… was not always authorized, accurate and supported. Of the 53 employee records that we reviewed, we determined that … employees a total of $150,155 that was not authorized by the Town Board (Board). Inaccurately accrued and/or recorded … leave time according to the employee handbook or highway contract. Adequately certify the Town’s payroll by reviewing …
https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-hector-employee-compensation-2024m-85Monroe No. 1 Board of Cooperative Educational Services – Credit Cards (2024M-156)
… in a timely manner and audited, as required, prior to payment. We reviewed 532 credit card charges totaling …
https://www.osc.ny.gov/local-government/audits/boces/2025/06/06/monroe-no-1-board-cooperative-educational-services-credit-cards-2024m-156Registration and Enforcement of Automotive Service, Sales, and Salvage Facilities (Follow-Up)
… our initial audit report, Registration and Enforcement of Automotive Service, Sales, and Salvage Facilities ( 2016-S-71 … for administering motor vehicle laws to promote highway safety, promote proper repairs to vehicles, and protect … identified delays in the Department’s process for handling consumer complaints. We made three recommendations to the …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/registration-and-enforcement-automotive-service-sales-and-salvage-facilities-followEmployee Incentive and Bonus Payments (Follow-Up)
… included in our initial audit report, Erie County Medical Center Corporation: Employee Incentive and Bonus Payments (Report 2016-S-29 ). Background Erie County Medical Center Corporation (ECMCC) is a public benefit …
https://www.osc.ny.gov/state-agencies/audits/2018/07/03/employee-incentive-and-bonus-payments-followCUNY Bulletin No. CU-568
… agencies that the pensionable overtime earnings limit for Tier 6 New York City Employee Retirement System (7U), New York City Teachers Retirement System (7S), and New York City Education Board Retirement System (7T) for the 2017 plan year is $15,721. NYCERS, NYCTRS, and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-568-2017-tier-6-ot-limit-and-plan-year-changes-nyc-retirementOrdinary Death Benefit – En-Con Police Officers Plan
… be payable to your designated beneficiary if you are a: Tier 1 member and have completed at least one year of service … While you are on an authorized medical leave of absence (with or without pay); While you are receiving Workers’ … of service credit up to 36 years. Ordinary Death Benefit — Tiers 2, 3, 5 and 6 This benefit is equal to three times your …
https://www.osc.ny.gov/retirement/publications/1822/ordinary-death-benefitDiNapoli: Tax Collector Faked Her Personal Tax Payments
… audits and investigations have led to more than 90 arrests and $18 million in ordered restitution since 2011. … public corruption and encourages the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by calling the toll-free Fraud …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-tax-collector-faked-her-personal-tax-payments