Search
Watertown Housing Authority – Internal Controls Over Claims Processing (2012M-221)
… Purpose of Audit The purpose of our audit was to evaluate the … costing $4,962, which management characterized as a gift for their years of service and dedication to the Authority. We are aware of no authority in NYS Public Housing Law for a housing authority to make a gift, …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/watertown-housing-authority-internal-controls-over-claims-processing-2012m-221Town of Candor – Fund Balances (2014M-157)
… our audit was to examine the Town’s financial activities for the period January 1, 2011 through April 8, 2014. … fiscal years 2011 through 2013, fund balance available for use in each of the four major operating funds has either … procedures to govern the level of fund balance to maintain for each fund. Although Town officials told us about their …
https://www.osc.ny.gov/local-government/audits/town/2014/08/01/town-candor-fund-balances-2014m-157Cassadaga Valley Central School District – Financial Condition (2013M-249)
… Background The Cassadaga Valley Central School District is located in Chautauqua County. The District is governed by the Board of Education, which is composed of five elected members. General fund budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/cassadaga-valley-central-school-district-financial-condition-2013m-249Village of Spencer – Financial Condition (2013M-119)
… Purpose of Audit The purpose of our audit was to review the Village’s … 4, 2013. Background The Village of Spencer is located in Tioga County and has approximately 800 residents. The … the Village’s financial condition. We found errors in almost every aspect of the accounting function from the …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-spencer-financial-condition-2013m-119College of Nanoscale Science and Engineering – Network Security Controls
… 18, 2012 through December 19, 2012. Background The College is a global education, research, development and technology … scientists and researchers in nanotechnology. The College is a unit of the University at Albany (the University), one … data. The security of this data and its supporting systems is critical. The New York Office of Cyber Security’s …
https://www.osc.ny.gov/state-agencies/audits/2013/04/25/college-nanoscale-science-and-engineering-network-security-controlsVillage of Liberty – Financial Condition (2013M-109)
… our audit was to review the Village’s financial condition for the period June 1, 2011, to May 31, 2013. Background The … Trustees. The Village’s 2013-14 budgeted appropriations for all operating funds totaled approximately $6.4 million. … Key Recommendations Ensure that her records are accurate for the Board to use as a sound basis for key financial …
https://www.osc.ny.gov/local-government/audits/village/2013/10/04/village-liberty-financial-condition-2013m-109Village of Gowanda – Procurement (2013M-175)
… 26, 2013. Background The Village of Gowanda is located in Cattaraugus and Erie Counties and has a population of … Key Finding We tested 16 purchases totaling $408,028 made in the 2011-12 and 2012-13 fiscal years. These purchases … to ensure that Village officials obtained bids and quotes in accordance with the Village’s procurement policy, and …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-gowanda-procurement-2013m-175Town of Minetto – Financial Condition (2013M-284)
… fund, $434,000 in the highway fund, and $42,000 in the lighting district. Key Findings The Board has adopted budgets … the financial condition of the general, highway and lighting district funds has diminished in recent years, … deficits of $24,853, and $31,823, respectively, and the lighting district fund had unexpended surplus funds of only …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-minetto-financial-condition-2013m-284Village of Castleton-on-Hudson – Internal Controls Over Information Technology and Online Banking (2013M-59)
… internal controls over information technology and online banking for the period of June 1, 2011, to September … also has not instituted appropriate internal controls for online banking. The Village uses online banking services with …
https://www.osc.ny.gov/local-government/audits/village/2013/05/24/village-castleton-hudson-internal-controls-over-information-technology-and-onlineTown of New Baltimore – Procurement Practices (2013M-203)
Town of New Baltimore Procurement Practices 2013M203
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-new-baltimore-procurement-practices-2013m-203Auditors
… ID Minimum Qualifications Bachelor's or Graduate degree in Business Administration, Business Management, Computer … or Bachelor's or Graduate degree including 24 credit hours in Accounting and/or Auditing Note: You may apply if you're … of graduating and have completed at least 18 credits in your major. Apply Create an Account … If you want to …
https://www.osc.ny.gov/jobs/auditorsTravel Advisory No. 11
… (Effective July 29, 2019) Guidance : The Office of the State Comptroller updated the following sections in Chapter XIII of the Guide to Financial Operations: … State Offset functionality is available for employee use in the Travel and Expense Module in SFS XIII.2.B Expense …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/11-gfo-updates-employee-expense-reimbursementsTown of Wheatfield – Recreation Department Cash Receipts and Information Technology (2013M-200)
… June 5, 2013. Background The Town of Wheatfield is located in Niagara County. The Town is governed by the Town Board, … were not reviewed and approved by the Board, or recorded in the financial system. Town officials have not implemented … that all cash receipts are remitted to the Supervisor in a timely manner. Ensure that all concession stand cash …
https://www.osc.ny.gov/local-government/audits/town/2013/09/20/town-wheatfield-recreation-department-cash-receipts-and-information-technology-2013mHammondsport Central School District – Multiyear Planning (2024M-54)
… financial and capital plans, and their budgeting practice of consistently appropriating $1.4 million in fund balance over these three fiscal years that is not needed to finance operations is, in effect, a reservation of fund balance that is not provided …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-multiyear-planning-2024m-54Village of Montgomery – Audit Follow-Up (2021M-50-F)
… – pdf] | [read complete 2021 report – pdf] Purpose of Review The purpose of our review was to assess the Village … of Montgomery’s (Village’s) progress, as of July 2024, in implementing our recommendations in the audit report Village of Montgomery – Board Oversight …
https://www.osc.ny.gov/local-government/audits/village/2025/04/04/village-montgomery-audit-follow-2021m-50-fWhat to Report – Legacy Reporting
… Governor’s annual salary. For the current amount, refer to the Earnings Limits page in the enhanced reporting guide . … overtime should be reported. Tiers 5 and 6: Only overtime up to annual limitation (see the Overtime Compensation page … requirements must be reported, and is pensionable. If you have questions, visit our Public Safety Overtime page , …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/what-reportPort Jervis City School District – Audit Follow-Up (2022M-152-F)
… - pdf] Purpose of Review The purpose of our review was to assess the Port Jervis City School District’s (District’s) … As a result, the District levied more taxes than needed to fund operations and exceeded the 4 percent statutory limit … District officials made unbudgeted year-end transfers to reserves and the capital projects fund. The audit included …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/port-jervis-city-school-district-audit-follow-2022m-152-fState Agencies Bulletin No. 1178
… OSC’s automatic processing and to provide instructions for payments not processed automatically. Affected Employees … Date(s) September 2012 Performance Advance payments for PEF employees are effective: September 1, 2012 for employees with a Pay Basis Code of CAL The contract Begin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1178-september-2012-performance-advances-graded-and-ns-equated-gradeState Agencies Bulletin No. 1085
… Advance Requirements Employees whose annual salary is below the Job Rate of the employee’s current grade on the … 21P . Current Code Update to 0001 0001 if the new salary is below Job Rate 2012 if the new salary is equal to Job Rate 0003 0001 0004 0001 if the new salary is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1085-september-2011-performance-advances-graded-and-ns-equated-gradeDivision of Housing and Community Renewal Bulletin No. DH-45
… until the employee returns from leave. OSC Actions After payroll processing for Pay Period 1L is completed, OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-45-april-2010-salary-increases-employees-represented-rent