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Conservation Fund – Sources and Uses of Funds
… includes activities such as operating fish hatcheries and game farms and managing fish and wildlife populations. The …
https://www.osc.ny.gov/state-agencies/audits/2013/10/09/conservation-fund-sources-and-uses-fundsThe Association of Neurologically Impaired Brain Injured Children, Inc. – Compliance With the Consolidated Fiscal Reporting and Claiming Manual
… For over 50 years, ANIBIC has provided a broad range of services to people with special needs, from ages five … paid $120,942 (mostly for light maintenance work) to a business owned by the spouse of an ANIBIC manager. This service was not competitively procured, and …
https://www.osc.ny.gov/state-agencies/audits/2016/12/09/association-neurologically-impaired-brain-injured-children-inc-compliance-consolidatedOversight of Health and Safety Regulations at Public Pools, Beaches, and Spray Grounds
… and regulating public pools, beaches, and aquatic spray grounds ensure that these facilities are properly … public use. Our audit excluded public pools, beaches, and spray grounds located in New York City. The audit covers the … – and in some cases operating – public pools, beaches, and spray grounds available for use by residents and visitors of …
https://www.osc.ny.gov/state-agencies/audits/2017/06/21/oversight-health-and-safety-regulations-public-pools-beaches-and-spray-groundsAccounts Payable Advisory No. 71
… Subject : New Form 1099-NEC and Updated Form 1099-MISC Reference : Guide to Financial Operation, … Guidance : The Internal Revenue Service (IRS) revised Form 1099-MISC effective for the 2020 tax year to accommodate … The Internal Revenue Service IRS revised Form 1099MISC effective for the 2020 tax year to accommodate …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/71-processing-payments-subject-federal-reportingCourt Facilities Aid and Assistance Program
… Objective To determine if the Office of Court Administration (OCA) is ensuring court facility aid and assistance programs are being used for … To determine if the Office of Court Administration is ensuring court facility aid and …
https://www.osc.ny.gov/state-agencies/audits/2019/12/18/court-facilities-aid-and-assistance-programState Police Bulletin No. SP-262
… Purpose: The purpose of this bulletin is to notify agencies of an automatic dues increase for … increase the current dues (code 227) amount from $52.95 to $58.60. Agency Actions: Agencies must notify affected … Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-262-new-york-state-police-investigators-association-nyspia-dues-increaseState Agencies Bulletin No. 2213
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the … the extra day in February, the salary calculation used to calculate biweekly earnings on Job Data, Additional Pay and certain miscellaneous earnings will be changed to reflect the Non-Leap Year Factor of .038356. Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2213-non-leap-year-factor-change-fiscal-year-2024-2025Operational Advisory No. 12
… in the Statewide Financial System (SFS) and guidance on date determinations effective June 19, 2014 Guidance : The … updated due to references to Liability and/or Accounting Date: Chapter VII, Section 9.A - Fringe Benefit and Indirect … XII, Section 5.G - Entering the Appropriate Accounting Date Chapter XII, Section 6.C - Paying Prompt Contract …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/12-obligation-accounting-and-budget-datesAccounts Payable Advisory No. 51
New section to provide guidance to assist agencies in determining whether claims for payment from vendors and state employees are appropriate to pay
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/51-supporting-informationWantagh Fire District – Payroll (2013M-176)
… December 31, 2012. Background The Wantagh Fire District is a district corporation of the State, distinct and separate … from the Town of Hempstead and Nassau County in which it is located. An elected five-member Board of Fire … the policy’s maximum allowed limits. As a result, there is an increased risk that District employees could receive, …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/20/wantagh-fire-district-payroll-2013m-176Ellenburg Center No. 15 Fire District – Internal Controls Over Financial Operations (2013M-103)
… Purpose of Audit The purpose of our audit was to evaluate the District’s controls over financial operations for the … The purpose of our audit was to evaluate the Districts …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/19/ellenburg-center-no-15-fire-district-internal-controls-over-financialOrange County Community College – Information Technology and Financial Activities (2017M-111)
… 1, 2016. Background Orange County Community College is located in Orange County. The College, which has two campuses and about 5,500 students, is governed by a 10-member Board of Trustees. Expenditures … plan has not been established. The purchasing policy is inadequate because it does not address all New York State …
https://www.osc.ny.gov/local-government/audits/community-college/2017/09/29/orange-county-community-college-information-technology-and-financialTown of Schroeppel – Cash Disbursements (2014M-296)
… did not audit, or contract with an independent public accountant to audit, the Comptroller’s accounting records. … the Comptroller’s records or have an independent public accountant do so. …
https://www.osc.ny.gov/local-government/audits/town/2015/01/09/town-schroeppel-cash-disbursements-2014m-296Town of Saugerties – Justice Court Operations (2015M-47)
… governed by an elected five-member Town Board, maintains a Justice Court, with two elected Justices. The Court collected … bank reconciliations and accountability analyses. Neither Justice reconciled bail bank account balances with bail activity reports. Not all cash receipts were deposited within 72 …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/12/town-saugerties-justice-court-operations-2015m-47Town of Virgil – Board Oversight (2015M-40)
… through November 3, 2014. Background The Town of Virgil is located in Cortland County and has a population of approximately 2,400. The Town is governed by an elected five-member Town Board. Budgeted … and collecting process. Ensure that the re-levy list is a complete list of unpaid bills. Establish policies for …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-virgil-board-oversight-2015m-40State Agencies Bulletin No. 1414
… for July 2015 and includes the July 1, 2015 M/C Salary Schedule and the July 1, 2015 Salary Schedule for … the reason(s) the employee’s record will not be updated. NYS Position Has Both Equated Grade and NTE – if the … Agencies must obtain authorization from The Office for the Center for Recruitment and Retention or the Division of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1414-managementconfidential-mc-first-2-parity-increase-effective-july-2015County of Otsego Industrial Development Agency (COIDA) – Oneonta Rail Yards Acquisition (2021M-38)
… that could take advantage of the property as a rail yard and be profitable. The Board decided this was not in …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/02/11/county-otsego-industrial-development-agency-coida-oneontaFabius-Pompey Central School District – Claims Auditing (2022M-83)
… purposes and were properly audited and approved prior to payment. Key Findings We reviewed 100 claims totaling … and for appropriate purposes. However, the District needs to improve the claims audit process because some claims were not subject to an independent claims audit and some were not properly …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/fabius-pompey-central-school-district-claims-auditing-2022m-83Fly Creek Fire District – Non-Payroll Disbursements (2022M-115)
… performed all aspects of the disbursements process with little oversight or mitigating controls. The Board did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/23/fly-creek-fire-district-non-payroll-disbursements-2022m-115Town of Crawford – Town Clerk (2021M-82)
… Audit Objective Determine whether collections in the Town of Crawford (Town) Town Clerk’s (Clerk’s) office were … parties in a timely and accurate manner . As a result of our audit and investigation, the former Clerk pleaded … August 2020, the former Clerk was sentenced to five years of probation and 1,000 hours of community service . The …
https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-crawford-town-clerk-2021m-82