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Village of Oxford – Water Accountability, Claims Audit and Information Technology (2017M-79)
… Purpose of Audit The purpose of our audit was to review the Village’s water accountability, claims audit process and IT policies … June 1, 2015 through February 7, 2017. Background The Village of Oxford is located in the Town of Oxford in … Village of Oxford Water Accountability Claims Audit and …
https://www.osc.ny.gov/local-government/audits/village/2017/07/21/village-oxford-water-accountability-claims-audit-and-information-technology-2017mChenango Forks Central School District – Financial Condition (2014M-98)
… The Chenango Forks Central School District is located in the Towns of Barker, Chenango, Fenton, Maine and Triangle in Broome County and the Town of Greene in Chenango County, and is governed by the Board of Education …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/chenango-forks-central-school-district-financial-condition-2014m-98Akron Central School District – Controls Over Compensatory Time (2014M-24)
… the District’s administration of compensatory (comp) time for the period of July 1, 2011 through December 20, … developed policies or procedures which clarify how comp time will be administered. Some employees have been acquiring comp time during normal work hours. There is no established …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/akron-central-school-district-controls-over-compensatory-time-2014m-24Town of Poughkeepsie – Parking Violation Enforcement and Collection (2016M-416)
… parking ticket collection process for the period January 1, 2015 through June 30, 2016. Background The Town of Poughkeepsie is located in Duchess County and has a population of approximately … since September 1990. One clerk was responsible for all aspects of Court ticket functions without oversight. The …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-poughkeepsie-parking-violation-enforcement-and-collection-2016m-416Chatham Central School District – Financial Management (2023M-11)
… has about $747,000, enough to pay annual claims for 14 years. Workers’ compensation reserve has $1.4 million, but …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/chatham-central-school-district-financial-management-2023m-11Village of Washingtonville – Village Hall Building Project and Board Oversight (2015M-37)
… 2013. Background The Village of Washingtonville is located in the Town of Blooming Grove, Orange County, and has a … appropriately segregated or that mitigating controls are in place. Consult the Village’s attorney to determine whether …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-washingtonville-village-hall-building-project-and-board-oversight-2015mXIV.14.E Recording General Capital Assets – XIV. Special Procedures
… no depreciation Infrastructure 20-75 years A renovation is a project performed on an already existing component while an improvement is the addition of a new component where one did not …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14e-recording-general-capital-assetsXIV.7 Monitoring Payments Made to Vendors – XIV. Special Procedures
… OVERVIEW AND POLICIES One important control in New York’s Statewide Financial System requires Business Unit staff to verify all payments made are valid. To help in this monitoring … may have been made when the voucher was entered into the Statewide Financial System, or to improper transactions. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv7-monitoring-payments-made-vendorsXI.12.D Closing Contracts – XI. Procurement and Contract Management
… one year has passed since the Expire Date of the contract and there has been no activity (SFS amendment transactions or … in a timely fashion by disencumbering excess funds and processing retainage, if applicable (see Section 11.E - …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12d-closing-contractsUpper Mohawk Valley Memorial Auditorium Authority – Procurement (2015M-304)
… not include the adoption of the two procurement policies that were in effect during our audit period or the names of the bidders and the amounts of the bids that were considered by the Board prior to awarding …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/03/04/upper-mohawk-valley-memorial-auditorium-authority-procurement-2015m-304Hudson Housing Authority – Board Oversight (2016M-302)
Hudson Housing Authority Board Oversight 2016M302
https://www.osc.ny.gov/local-government/audits/public-authority/2016/10/28/hudson-housing-authority-board-oversight-2016m-302Village of Valley Stream – Cash Receipts and Selected Village Operations (2013M-382)
… Department, Highway Department, Clerk’s Office and Library. Neither the Village Board nor the Library Board audits or approves claims for payment. Checks are signed with …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/04/village-valley-stream-cash-receipts-and-selected-village-operations-2013mIX.5 Federal Billing & Invoicing Overview – IX. Federal Grants
… status, the billing process is initiated. To allow the state to take advantage of discounts on payments to vendors under the Procure to Pay Initiative (P2P) and still remain in compliance with the State’s CMIA Treasury State Agreement, AP vouchers will be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5-overviewIX.5 Federal Billing & Invoicing – IX. Federal Grants
… status, the billing process is initiated. To allow the state to take advantage of discounts on payments to vendors under the Procure to Pay Initiative (P2P) and still remain in compliance with the State’s CMIA Treasury State Agreement, AP vouchers will be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5-federal-billing-invoicingFairport Public Library – Financial Management (2014M-354)
… Purpose of Audit The purpose of our audit was to review the Library’s financial management for the period … approximately $2.6 million. Key Findings Library officials do not review or approve financial transactions before they … policies. Unrestricted fund balance has increased to 64 percent of the ensuing year’s budget as of the end of …
https://www.osc.ny.gov/local-government/audits/library/2015/06/12/fairport-public-library-financial-management-2014m-354Commack Public Library District – Selected Financial Operations (2015M-132)
… Purpose of Audit The purpose of our audit was to assess District operations for the period July 1, 2013 … as required by GML. The Board did not solicit quotes to obtain goods and services that are not required to be … that the Treasurer’s position is a public officer and have the Treasurer take and file an oath of office. …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/commack-public-library-district-selected-financial-operations-2015m-132Sodus Center Fire Department – Financial Activities (2016M-424)
… provides fire protection services to the Town, is governed by its constitution and bylaws. Expenditures for 2015 totaled … We were unable to determine if disbursements were approved by the membership due to the lack of documentation in the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/03/31/sodus-center-fire-department-financial-activities-2016m-424Town of Columbus – Budget Development Practices (2012M-225)
… August 1, 2012. Background The Town of Columbus is located in Chenango County. An elected five-member Town Board, … While the Board continued to under-budget revenues in fiscal year 2012, its adopted budget for 2013 is more … the amount of unrestricted, unappropriated surplus funds in a manner that benefits Town taxpayers. Continue to …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-columbus-budget-development-practices-2012m-225Town of Milton – Financial Records and Reports and Sales Tax Revenues (2014M-357)
… Purpose of Audit The purpose of our audit was to review the Town's financial operations for the period … information presented in the annual financial report to the State Comptroller is accurate. Budget and account for … with statute and determine what remedies are available to address prior taxpayer inequities. …
https://www.osc.ny.gov/local-government/audits/town/2015/03/20/town-milton-financial-records-and-reports-and-sales-tax-revenues-2014m-357State Agencies Bulletin No. 1881
… New York City Education Board Retirement System (7T) 2021 plan year. Affected Employees Tier 6 members of NYCERS, … Price Index on December 31 of the previous year. In 2018, the maximum amount of OT that can be included in the … limit with an effective date of January 1, 2021 for the plan year. Agency Actions Agencies must notify affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1881-2021-tier-6-ot-limit-and-plan-year-changes-nyc-retirement-systems