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City of Salamanca – City Comptroller’s Financial Reports (2023M-97)
… report – pdf] Audit Objective Determine whether the City of Salamanca (City) Comptroller (Comptroller) completed timely and accurate … annual and monthly financial reports. As a result, the City Common Council (Council) did not have accurate and … Determine whether the City of Salamanca City Comptroller Comptroller completed …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-city-comptrollers-financial-reports-2023m-97State Police Bulletin No. SP-88
… BU17. The amount of the payment is $2575.00. Command Pay (COM) and Command Pay State Police BU17 (CMD) For Officers … whose bargaining unit is 17 and who have Command Pay ( COM ) of $250.00, OSC will insert an End Date of 4/6/05 to end the Earn Code COM and insert a row with the new Command Pay State Police …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-88-state-police-benevolent-association-nys-troopers-inc-bargaining-unit-17State Police Bulletin No. SP-87
… must be on the payroll full-time in BU07 and SG701 between 03/27/03 and 04/06/05 with no break in service to be eligible for … increase in base salary and additional compensation on 4/07/05 or when they are appointed or returned to BU07: Base …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-87-state-police-benevolent-association-nys-troopers-inc-bargaining-unit-07Town of Milan - Town Clerk/Tax Collector (2018M-257)
… (Clerk) improperly assessed $1,650 in Town facility use fees to applicants during the audit period. Twenty-nine … in accordance with the law. Ensure that all Clerk fees are properly assessed and recorded. Town officials …
https://www.osc.ny.gov/local-government/audits/town/2019/03/08/town-milan-town-clerktax-collector-2018m-257Newfield Central School District - Information Technology (2019M-181)
… (IT) assets and computerized data were safeguarded. Key Findings District officials did not develop procedures for … are no longer needed. District officials agreed with our findings and recommendations and indicated they have taken, …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/newfield-central-school-district-information-technology-2019m-181City of Long Beach - Payments for Unused Leave Accruals (2019M-68)
… - pdf] Audit Objective Assess whether payments to certain City officers and employees for unused leave accruals were … authorized and accurately calculated. Key Findings The City approved $6 million in separation payments to 43 City officers and employees, of which $513,925 in payments to …
https://www.osc.ny.gov/local-government/audits/city/2019/12/11/city-long-beach-payments-unused-leave-accruals-2019m-68Charlotte Valley Central School District - Information Technology (2019M-27)
… - pdf] Audit Objective Determine whether the Board and District officials ensured District information technology (IT) assets and computerized … data were safeguarded. Key Findings The Board and District officials did not monitor computer use policies or … Determine whether the Board and District officials ensured District information technology IT …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/charlotte-valley-central-school-district-information-technology-2019m-27Hudson Housing Authority – Information Technology (2019M-224)
… awareness training. The Authority did not have adequate online banking agreements. Sensitive information technology … Consider requiring employees to sign acknowledgement forms to help ensure they are aware of adopted policies and …
https://www.osc.ny.gov/local-government/audits/public-authority/2020/07/10/hudson-housing-authority-information-technology-2019m-224Newfane Central School District – Financial Management (2020M-88)
… and overstating appropriations concealed the actual surplus fund balance. When unused appropriated fund balance and encumbrances are added back, surplus fund balance exceeded the limit each year by $8.1 … in the debt service reserve. Key Recommendations Reduce surplus fund balance to comply with the legal limit and use …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/newfane-central-school-district-financial-management-2020m-88Kings Park Central School District - Procurement of Professional Services (2020M-22)
Determine whether the Board and District officials adhered to the law and District policy when procuring professional services
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/kings-park-central-school-district-procurement-professional-servicesHermon-DeKalb Central School District - Claims Auditing (2019M-211)
… Determine whether claims were adequately documented, were for appropriate purposes and were properly audited and … claims paid during our audit period. We found that for the claims reviewed, procedures were followed and these claims were adequately documented, for appropriate purposes and properly audited and approved …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/27/hermon-dekalb-central-school-district-claims-auditing-2019m-211Town of Carmel - Procurement (2019M-179)
… procurement policy does not provide a clear method for procuring professional services. The Town procured … The Town did not obtain the required number of quotes for 34 purchases totaling $59,426, a proposal for one purchase totaling $13,404 or competitively bid three …
https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-carmel-procurement-2019m-179Frankfort Hill Volunteer Fire Company - Financial Activities (2020M-47)
… ensured that financial activities were properly recorded and reported and that money was safeguarded. Key Findings The bylaws … provided limited guidance on financial responsibilities and the Board did not establish any supplemental financial … ensured that financial activities were properly recorded and reported and that money was safeguarded …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/06/12/frankfort-hill-volunteer-fire-company-financial-activitiesVillage of Sloan – Clerk-Treasurer (2024M-109)
… the Village of Sloan (Village) Clerk-Treasurer recorded and reported financial transactions accurately and in a timely manner. Key Findings Although the … Board may have made financial decisions with inaccurate and out-of-date financial information. Specifically: …
https://www.osc.ny.gov/local-government/audits/village/2024/11/15/village-sloan-clerk-treasurer-2024m-109Red Hook Central School District – Inventories (2023M-133)
… (District) officials adequately monitored and safeguarded fuel and E-Z Pass tags. Key Findings District officials did not adequately monitor and safeguard fuel and E-Z Pass tags. As a result, officials cannot accurately account for fuel purchases and usage, or determine whether unauthorized …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/red-hook-central-school-district-inventories-2023m-133Village of Earlville – Collections (2024M-128)
… Village of Earlville (Village) Clerk-Treasurer recorded and deposited all collections accurately and in a timely manner. Key Findings Although the … 10 days of receipt. Without detailed receipt records and timely deposits, the Village has an increased risk that …
https://www.osc.ny.gov/local-government/audits/village/2025/01/10/village-earlville-collections-2024m-128VII.9 Overview – VII. State Revenues and Appropriated Loan Receivables
… Costs will be paid from Federal and other dedicated revenue funds of the State. Fringe Benefits costs refer to … of an employee is paid from Federal and other dedicated revenue funds of the State, fringe benefits and a … Director, be paid from such Federal and other dedicated revenue funds. Employee fringe benefit and indirect costs of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii9-overviewEmployer Reporting
… Employer reporting guides instructions and resources for employers who report employee earnings service …
https://www.osc.ny.gov/retirement/employers/employer-reportingOpinion 90-21
… or statutory amendments that bear on the issues discussed in the opinion. CLAIMS -- Audit (procedure in town) LOCAL LAWS -- Transfer of Function (town clerk's function in connection with preparation and custody of claims) TOWN … by the secretary to the supervisor and may be retained in the supervisors office after audit and payment …
https://www.osc.ny.gov/legal-opinions/opinion-90-21XI-A.4 Procurement Card Use – XI-A. Purchasing
… OVERVIEW AND POLICIES This section provides agencies with policy and guidance on purchasing and paying with a Procurement Card (PCard) and … This section provides agencies with policy and guidance on purchasing and paying with a Procurement Card PCard and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a4-procurement-card-use