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Collection of Lease and Permit Revenues
… the Department of Transportation is collecting all lease and permit revenues it is owed. The audit covers the period … The Department is responsible for billing permit holders and collecting the amount due. As of May 2012, the Department was owed a total of $6 million in lease and permit revenues, including $2.4 million between two and …
https://www.osc.ny.gov/state-agencies/audits/2013/03/12/collection-lease-and-permit-revenuesCity of Oneonta – Departmental Collections (2013M-13)
… processes for the period January 1, 2011, to November 15, 2012. Background The City of Oneonta has approximately 14,000 … collected revenues totaling approximately $25 million in 2012 from sources including real property taxes, sales taxes … for water quality tests totaling approximately $36,000 in 2012. Key Finding We audited certain moneys collected by four …
https://www.osc.ny.gov/local-government/audits/city/2013/04/12/city-oneonta-departmental-collections-2013m-13Carle Place Water District – Procurement (2014M-18)
… audit was to evaluate the District’s procurement practices for the period January 1, 2012 through October 31, 2013. … which comprises three members. The District’s expenditures for the 2012 fiscal year totaled over $2.2 million. Key … officials did not always obtain necessary quotations for purchases. Key Recommendations Consider revising the …
https://www.osc.ny.gov/local-government/audits/district/2014/04/04/carle-place-water-district-procurement-2014m-18State Agencies Bulletin No. 1202
… of the NYS Empl ID as Empl ID in PayServ is scheduled for November 9 –12, 2012. Background SSN has been added as a …
https://www.osc.ny.gov/state-agencies/state-agencies/1202-changes-w-2-reprint-page-payservTier Status – Forest Rangers Plan
… When you join the Retirement System, you are assigned to a tier depending on your date of membership. You are in: If you joined: Tier 1 Before July 31, 1973 Tier 2 July 31, 1973 through June 30, 2009 Tier 3 July 1, … Forest Rangers Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383c Tier Status …
https://www.osc.ny.gov/retirement/publications/1864/tier-statusTier Status – En-Con Police Officers Plan
… When you join the Retirement System, you are assigned to a tier depending on your date of membership. You are in: … July 1, 2009 through January 8, 2010 and did not elect to be covered by Article 22 (i.e., did not opt into Tier 5), …
https://www.osc.ny.gov/retirement/publications/1822/tier-statusTier Status – State University Police Plan
… When you join the Retirement System, you are assigned to a tier depending on your date of membership. You are in: … July 1, 2009 through January 8, 2010 and did not elect to be covered by Article 22 (i.e., did not opt into Tier 5), …
https://www.osc.ny.gov/retirement/publications/1823/tier-statusUpstate Cerebral Palsy – Compliance With the Reimbursable Cost Manual
… (Manual). Our audit covered the year ended December 31, 2012. Background UCP is an SED-approved not-for-profit … requirements. For the calendar year ended December 31, 2012, UCP reported about $7.9 million in reimbursable costs … School: Compliance With the Reimbursable Cost Manual (2012-S-68) …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/upstate-cerebral-palsy-compliance-reimbursable-cost-manualAspire of Western New York – Compliance With the Reimbursable Cost Manual
… reported costs must comply with the guidelines specified in the RCM. For the year ended December 31, 2012, Aspire reported approximately $3.8 million in reimbursable costs for the preschool special education … programs we audited. Key Finding We identified $7,501 in costs that did not comply with SED’s requirements for …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/aspire-western-new-york-compliance-reimbursable-cost-manualTown of Pittstown – Records and Reports (2013M-5)
… of our audit was to review the Town’s financial operations for the period January 1, 2011, to September 17, 2012. … is the legislative body and has overall responsibility for managing operations. The Board comprises four elected … Town Supervisor. The Town’s budgeted appropriations for the 2012 fiscal year were approximately $2.5 million for …
https://www.osc.ny.gov/local-government/audits/town/2013/06/08/town-pittstown-records-and-reports-2013m-5Amsterdam Housing Authority – Claims Processing and Related Not-for-Profit Corporations (2013M-126)
… controls over selected Authority financial operations for the period January 1, 2011, to November 30, 2012. … 428 of the Public Housing Law to provide low-rent housing for qualified individuals in accordance with relevant … While RDC made a payment of $221,442 to the Authority on September 14, 2011, as of December 31, 2012, it had not …
https://www.osc.ny.gov/local-government/audits/city/2013/08/23/amsterdam-housing-authority-claims-processing-and-related-not-profit-corporationsTown of Cayuta – Board Oversight and Cash Receipts and Disbursements (2015M-6)
… Code Enforcement Officer maintained records for all issued building permits. Key Recommendations Establish reserves and … Town funds. Issue duplicate pre-numbered receipts for all building permits. …
https://www.osc.ny.gov/local-government/audits/town/2015/08/28/town-cayuta-board-oversight-and-cash-receipts-and-disbursements-2015m-6College at Purchase – Selected Employee Travel Expenses
… April 1, 2008 to March 31, 2011. Background New York State’s executive agencies spend between $100 million and $150 million each year on travel expenses. These expenses, which are discretionary … travel expenses for the highest-cost travelers in the State. These employees incurred over $100,000 in travel …
https://www.osc.ny.gov/state-agencies/audits/2013/02/14/college-purchase-selected-employee-travel-expensesTown of Laurens – Budgeting Practices (2013M-204)
… of our audit was to assess the Town’s budgeting practices for the period January 1, 2012, to May 20, 2013. Background … The elected Town Board is the legislative body responsible for managing Town operations, including maintaining sound … Town’s general and highway fund budgeted appropriations for the 2013 fiscal year totaled approximately $275,000 for …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-laurens-budgeting-practices-2013m-204Village of Maybrook – Water Operations (2013M-121)
… the water bills that we reviewed, and more than $1,100 of customer account adjustments were made without documented … manner. Investigate the water billing errors and adjust customer accounts for any amounts over- or under-billed. … for all such advances. Implement a formal cost-allocation plan that assigns employee benefit costs to the water fund …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-maybrook-water-operations-2013m-121Town of Newfield – Selected Financial Activities (2013M-2)
… Purpose of Audit The purpose of our audit was to review selected financial activities for … January 1, 2011, to June 11, 2012. Background The Town of Newfield is located in Tompkins County and has a … Town of Newfield Selected Financial Activities 2013M2 …
https://www.osc.ny.gov/local-government/audits/town/2013/04/26/town-newfield-selected-financial-activities-2013m-2Disposal of Electronic Devices
… Purpose To determine if electronic devices being surplused by the Department of State had been permanently cleaned of all … also whether the Department had developed formal processes to minimize the risk of unauthorized disclosure of such … To determine if electronic devices being surplused by the …
https://www.osc.ny.gov/state-agencies/audits/2013/05/13/disposal-electronic-devicesDiNapoli: State Agency Overtime Hits Record $611 Million
… as the State Police, which spent an average of $74.35 per hour of overtime at a cost of $35 million. DOCCS paid the next highest average of $51.18 per hour of overtime for a total of $160 million. Meanwhile, …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-state-agency-overtime-hits-record-611-millionLily Dale Volunteer Fire Company – Internal Controls Over Financial Operations (2013M-336)
… and reported and that Company moneys are safeguarded for the period April 1, 2012 through October 10, 2013. … Services Captain and three Directors, is responsible for the Company’s overall financial management. During the … The Treasurer was unable to provide us monthly reports for 10 of the 18 months in our audit period. We reviewed all …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/lily-dale-volunteer-fire-company-internal-controls-over-financialOlcott Fire Company, Inc. – Financial Operations (2013M-124)
… of our audit was to evaluate internal controls over the Company’s financial operations for the period January 1, … 2012, through March 12, 2013. Background The Olcott Fire Company, Inc. is an all volunteer organization which provides … payments are for appropriate Company expenditures. Consult legal counsel to determine if the Company should seek …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/olcott-fire-company-inc-financial-operations-2013m-124