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Town of Barrington – Financial Management (2017M-103)
… Purpose of Audit The purpose of our audit was to examine the oversight and management of the Town’s financial operations for the period January 1, 2015 … or disbursed money during the preceding year. Audit results should be documented in the Board minutes and include …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-barrington-financial-management-2017m-103Selected Aspects of Discretionary Spending
… thresholds for each. In addition, the policies should state what type of supporting documentation and formal …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spending-1City of Long Beach – Budget Review (B22-7-4)
… the significant revenue and expenditure projections in the City's proposed budget for the 2022-23 fiscal year are reasonable, and whether the City took appropriate action to implement or resolve … from our budget review issued in May 2021. Background The City of Long Beach, located in Nassau County, has been …
https://www.osc.ny.gov/local-government/audits/city/2022/05/13/city-long-beach-budget-review-b22-7-4Newark School District Public Library – Board Oversight (2014M-54)
… $614,000. Key Findings Although the Board had adopted an investment policy pursuant to statutory requirements, it did … Adhere to and enforce all provisions of its investment policy, divest from all improper investments and …
https://www.osc.ny.gov/local-government/audits/library/2014/06/20/newark-school-district-public-library-board-oversight-2014m-54Oversight of Young Adult Institute, Inc.'s Family Support Services Contracts (Follow-Up)
… and one was partially implemented. OPWDD is not required to respond to this follow-up report. However, we allow 30 days from the date this report is issued for officials to provide …
https://www.osc.ny.gov/state-agencies/audits/2019/11/18/oversight-young-adult-institute-incs-family-support-services-contracts-followTown of Dunkirk – Justice Court (2013M-106)
… Purpose of Audit The purpose of our audit was to evaluate internal … the other former Justice has unidentified funds of $699. Pending tickets were not always enforced in a timely manner … an effective annual audit of the Justices’ records. Work together to establish procedures to ensure an adequate …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-dunkirk-justice-court-2013m-106Village of Brightwaters – Financial Operations, Conflict of Interest and Information Technology (2012M-190)
… audit was to review selected Village financial operations for the period June 1, 2010, through February 29, 2012. … Trustees and an elected Mayor. Operating expenditures for the 2010-11 fiscal year were $2,866,612. Key Findings … failed to audit all claims as required by Village Law. For the fiscal year ended May 31, 2011, the Board reviewed …
https://www.osc.ny.gov/local-government/audits/village/2013/02/22/village-brightwaters-financial-operations-conflict-interest-and-informationAkron Fire Department – Financial Activities (2014M-196)
… was properly recorded and reported and that Department money was safeguarded for the period January 1, 2013 through … A. Lobur, admitted to taking almost $40,000 in grant money and using it for personal expenses, paying off credit … loan payments. He pleaded guilty to theft of government money and agreed to pay $39,182.92 in restitution. This …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/04/10/akron-fire-department-financial-activities-2014m-196Village of Mastic Beach – Treasurer’s Office and Credit Cards (2014M-150)
… documentation requirements and addresses recovering moneys from improper use, it lacks important oversight controls. The … the types of purchases permitted, and the documentation required to support the purchase. Follow-up on overpayments …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-mastic-beach-treasurers-office-and-credit-cards-2014m-150State Agencies Bulletin No. 2237
… Name Type Length Field Begin Field End Coverage Elect Char 1 6461 6461 Interface File Layouts Impacted: Outbound: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2237-changes-nhrp501-agency-master-file-include-additional-fieldsXI.1 Procurement and Contract Management Overview and Policies – XI. Procurement and Contract Management
… System (SFS) requirements are all discussed Types of contracts and transactions subject to unique requirements … to assist agencies in managing and monitoring active contracts Procurement and purchasing requirements including … The GFO is a dynamic document and the OSC Bureau of Contracts continues to update this chapter for relevant …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi1-procurement-contract-management-overview-policiesSole Custody Reporting
… Reporting web application will be open for agencies to report reconciled bank account information needed for the … Compliance with this requirement contributes immeasurably to accurate, complete and timely filing of required sole … Custody Reporting Application Existing Users Log in to Online Services to get started. If you forgot your …
https://www.osc.ny.gov/state-agencies/guidance/sole-custody-reportingAnnual Financial Report
… of adopted budget information. Previously, information from enterprise fund budgets was not required. Reporting of negative values in the financial … Fire District Questionnaire Fire districts will be required to report their statutory spending limit. Energy …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-reportSpencer-Van Etten Central School District – Information Technology (2021M-155)
… managing user accounts, providing adequate training and adopting and distributing a written information technology (IT) … plan. However, certain sensitive IT control weaknesses and audit recommendations were communicated confidentially to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/spencer-van-etten-central-school-district-information-technology-2021mOpinion 98-14
… law, supersede these budget estimate requirements. You ask whether the annual budget estimate submitted by a town … raised on a townwide or town outside village basis). … You ask whether the annual budget estimate submitted by a town …
https://www.osc.ny.gov/legal-opinions/opinion-98-14CUNY Bulletin No. CU-575
… OSC will accept a photocopy of this form along with a new Report of Check Exchange. Questions Questions regarding …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-575-minimum-wage-increase-hourly-employees-classified-staffIX.12.O Refunds – IX. Federal Grants
… and federal portion of the refunded amount) that they hold the refund prior to crediting it to the federal fund … the AR Deposit the agency is required to prepare a Single Payment Voucher to return the recovered funds to the Federal …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12o-refundsState Agencies Bulletin No. 1217
… Purpose To provide clear and consistent requirements for processing salary payments made pursuant to Court Orders, Awards, and … Affected Employees Employees eligible for a payment of salary pursuant to a Court Order, Award or a Settlement …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1217-new-requirements-and-procedures-processing-salary-payments-pursuantState Agencies Bulletin No. 1217.1
… Purpose: To provide clear and consistent requirements for processing salary payments made pursuant to Court Orders, Awards, and … Affected Employees: Employees eligible for a payment of salary pursuant to a Court Order, Award or a Settlement …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/12171-new-requirements-and-procedures-processing-salary-payments-pursuantTown of Coventry - Town Clerk/Tax Collector (2021M-180)
… to the appropriate parties. The Board did not conduct the required annual audit of the Clerk’s records and reports. Key … and in a timely manner. Deposit all collections within the required timeframes. Remit real property tax collections and Clerk fees to the appropriate recipients within the required timeframes. Conduct an annual audit of the Clerk’s …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-coventry-town-clerktax-collector-2021m-180