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Sodus Center Fire Department – Financial Activities (2016M-424)
… Key Findings The Department’s constitution and bylaws do not define financial oversight responsibilities and do not provide specific guidelines on how the membership …
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)
… develop sound budgets based on actual current needs and/or past activity. Instead, the Board’s adopted budgets included … realistic revenue and expenditure figures that take actual past revenues and expenditures into account. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-columbus-budget-development-practices-2012m-225Local Sales Tax Sharing in New York State
… Most counties in New York State share a portion of their local sales tax revenue with cities, towns, villages and, in a few instances, school districts within their borders. … Most counties in New York State share some portion of their local sales tax revenue with cities towns villages …
https://www.osc.ny.gov/local-government/local-sales-tax-sharing-new-york-stateState Agencies Bulletin No. 1881
… of the $17,301 pensionable overtime earnings limit for Tier 6 New York City Employee Retirement System (7U), New … NYCTRS, and NYCBERS are affected. Background The OT limit for Tier 6 began in State fiscal year 2012-13 at $15,000. The … earnings limit with an effective date of January 1, 2021 for the plan year. Agency Actions Agencies must notify …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1881-2021-tier-6-ot-limit-and-plan-year-changes-nyc-retirement-systemsState Agencies Bulletin No. 1907
… of this bulletin is to provide agencies instructions to identify employees in Payserv with a missing or invalid DOB. … Query, LQ_PRD_DOB_INVALID_MISSING, to enable agencies to identify employees who have a missing or invalid date of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1907-maintain-date-employee-date-birth-dob-payserv-systemXIV.7 Monitoring Payments Made to Vendors – XIV. Special Procedures
… Amount The navigation path to this report is: Enterprise Menu>SFS Applications>SFS Reports>Accounts Payables>Payment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv7-monitoring-payments-made-vendorsTown of Milton – Financial Records and Reports and Sales Tax Revenues (2014M-357)
… the Board with complete and accurate monthly financial reports and did not file an accurate 2013 annual financial … a timely manner. Provide the Board with monthly financial reports that compare actual revenues and expenditures with … tax revenues in compliance with statute and determine what remedies are available to address prior taxpayer …
https://www.osc.ny.gov/local-government/audits/town/2015/03/20/town-milton-financial-records-and-reports-and-sales-tax-revenues-2014m-357Establishing the Standard Work Day – Legacy Reporting
… the number of hours that constitute a standard work day (SWD) for each position. Use our Standard Work Day Resolution for Employees form (RS2418) . ( Here is an … all laborers may have an eight-hour SWD, all clerical workers seven and one-half hours and all elected officials …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/establishing-standard-work-dayTown of Broome – Purchasing and Justice Court (2014M-255)
… Town officials did not ensure that purchases were made at the lowest cost, in compliance with the Town’s procurement …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/12/19/town-broome-purchasing-and-justice-court-2014m-255Violating the Terms of a DRO – Divorce and Your Benefits
… pre-existing DRO, separation agreement, or stipulation of settlement, the Comptroller, at their discretion , may … including the judgment of divorce, stipulation of settlement and/or separation agreement, and all filed DROs. …
https://www.osc.ny.gov/retirement/members/divorce/violating-terms-droTown of Richmondville – Administration of Grant Moneys (2013M-374)
… which is owned by the developer, is currently facing foreclosure. Key Findings The Board failed to properly …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-richmondville-administration-grant-moneys-2013m-374Town of Edinburg – Justice Court Operations (2014M-226)
… Purpose of Audit The purpose of our audit to evaluate the Court’s financial operations for the period January 1, 2013 … responsibilities with respect to the Town’s Justice Court. The Town has an elected Justice, who reported 243 … were not accurate. The Justice did not maintain adequate case files. The reconciled bail bank account balance did not …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/11/14/town-edinburg-justice-court-operations-2014m-226Town of Oppenheim – Town Clerk Operations (2014M-248)
… the Clerk’s operations for the period January 1, 2013 through March 31, 2014. Background The Town of Oppenheim is … the Clerks operations for the period January 1 2013 through March 31 2014 …
https://www.osc.ny.gov/local-government/audits/town/2014/11/28/town-oppenheim-town-clerk-operations-2014m-248Town of Hammond – Town Clerk Operations (2014M-350)
… audit was to review the Town Clerk's financial operations for the period January 1, 2013 through April 30, 2014. … received and did not always issue duplicate receipts for tax collections. The Clerk did not perform bank … audit was to review the Town Clerks financial operations for the period January 1 2013 through April 30 2014 …
https://www.osc.ny.gov/local-government/audits/town/2015/03/27/town-hammond-town-clerk-operations-2014m-350Town of Goshen – Police Payroll (2014M-244)
… our audit was to review internal controls over the Town’s police payroll processing for the period January 1, 2012 … $10.3 million, of which about $1.2 million was for police protection. Key Findings Police Department members did not always sign the daily … our audit was to review internal controls over the Towns police payroll processing for the period January 1 2012 …
https://www.osc.ny.gov/local-government/audits/town/2015/01/23/town-goshen-police-payroll-2014m-244Bethpage Fire District – Credit Card and Travel Expenditures (2017M-50)
… and separate from the Town of Oyster Bay and Nassau County in which it is located. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/09/bethpage-fire-district-credit-card-and-travel-expenditures-2017m-50XIV.14.E Recording General Capital Assets – XIV. Special Procedures
… General capital assets should be classified in the appropriate account code to indicate the type of fixed asset owned. General capital assets should be classified by type within the … General capital assets should be classified in the appropriate account code to indicate the type of fixed asset owned and the source of the monies from which the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14e-recording-general-capital-assetsWyandanch Union Free School District – Budget Review (B25-7-3)
… Review The purpose of our budget review was to provide an independent evaluation of the proposed 2025-26 budget. … The purpose of our budget review was to provide an independent evaluation of the proposed 202526 budget …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/11/wyandanch-union-free-school-district-budget-review-b25-7-3Chatham Central School District – Financial Management (2023M-11)
… report – pdf] Audit Objective Determine whether the Chatham Central School District (District) Board of Education … audit school chatham …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/chatham-central-school-district-financial-management-2023m-11Midway Fire District – Internal Controls Over Financial Operations (2012M-210)
… 1, 2011, to August 31, 2012. Background The District is a district corporation of the State, distinct and separate … the Town of Colonie and the County of Albany in which it is located. The Board of Fire Commissioners consists of five … members, with one member being appointed as Chairman, and is responsible for the District’s overall financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/18/midway-fire-district-internal-controls-over-financial-operations-2012m-210