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Apalachin Fire District – Oversight of Financial Operations (2013M-25)
… Board and has filed the required annual financial report with the Office of State Comptroller. The Board does … the approval to pay these claims. The Board contracts with an independent auditor to perform an annual audit of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/10/apalachin-fire-district-oversight-financial-operations-2013m-25Delaware County – Third-Party Contractual Services (2014M-287)
… the County’s policies and procedures for contracting with third-party service providers for the period January 1, … contracts. Ensure that written contracts are entered into with third-party service providers, indicating the contract …
https://www.osc.ny.gov/local-government/audits/county/2015/03/06/delaware-county-third-party-contractual-services-2014m-287Brewster-Southeast Joint Fire District - Recordkeeping and Procurement (2018M-86)
… In addition, all 45 general ledger accounts did not comply with the Office of the State Comptroller’s (OSC) uniform … service contracts. District officials disagreed with certain aspects of our findings and recommendations, but …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/03/brewster-southeast-joint-fire-district-recordkeeping-and-procurement-2018mHerkimer County – Sales Tax Distributions and Bank Reconciliations (2017M-178)
… that sales tax payments are distributed in accordance with the agreement with the City of Little Falls. The County Legislature should …
https://www.osc.ny.gov/local-government/audits/county/2017/12/15/herkimer-county-sales-tax-distributions-and-bank-reconciliations-2017m-178Town of Waterloo – Board Oversight (2017M-110)
… Purpose of Audit The purpose of our audit was to determine if the Board provided adequate oversight of the Town’s financial affairs for the period January 1, … Town of Waterloo Board Oversight 2017M110 …
https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-waterloo-board-oversight-2017m-110SUNY Bulletin No. SU-162
… Earnings Program to NBW for Bargaining Unit 08 positions with a BIW Pay Basis Code. All other attributes of the … on Job Data using the Action/Reason code of DTA CHG/Z12 with an effective date of July 9, 2009 and change the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-162-establishment-new-earnings-program-suny-employees-biweeklyRetirement System Membership – Forest Rangers Plan
… you must complete and file a membership application with the Office of the State Comptroller. Special Plan Coverage 1 If you become employed as a forest ranger with the New York State Department of Environmental …
https://www.osc.ny.gov/retirement/publications/1864/retirement-system-membershipState Agencies Bulletin No. 1585
… Code 502 NYS (SS/Medicare Deficiency) for Employees with a FICA Tax Deficiency) and CU-547 (New Repayment Rate … Code 582 CUNY (SS/Medicare Deficiency) for Employees with a FICA Tax Deficiency) for details on employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1585-notification-employees-when-prior-year-fica-ssmedicare-deficiency-hasState Agencies Bulletin No. 1566
… of TIAA (Plan Type 7Z) in Tier 6. Background In accordance with Section 415 of the Internal Revenue code, which provides … PayServ will automatically stop Tier 6 employees enrolled with TIAA ORP when their pensionable earnings reach the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1566-maximum-salary-limit-teachers-insurance-and-annuity-tiaa-retirementCUNY Bulletin No. CU-451
… notify CUNY agencies of a health insurance rate adjustment for certain CUNY employees. Affected Employees CUNY employees … calculated. Employees who had a health insurance deduction for the check date of July 12, 2012 for any of the listed deduction codes, are due an adjustment. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-451-city-university-new-york-health-insurance-rate-adjustmentWayne County Water and Sewer Authority – Water and Sewer Operations and Wastewater System Cybersecurity (2017M-276)
… of Directors, provides 13,500 customers within the County with water and sewer services. Budgeted appropriations for … account adjustments. Officials have not provided employees with cybersecurity awareness training. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/wayne-county-water-and-sewer-authority-water-and-sewer-operations-and-wastewaterMagee Volunteer Fire Department, Inc. – Financial Activities (2017M-294)
… Department, Inc. is located in Seneca County and contracts with the Town of Tyre to provide fire protection services to … and disbursements. Ensure that required forms are filed with the appropriate oversight agency. Determine whether the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/03/30/magee-volunteer-fire-department-inc-financial-activities-2017mTown of Carlton – Town Supervisor’s Fiscal Responsibilities (2017M-263)
… the public accountant hired to audit the books and records with adequate information. As a result, the 2015 and 2016 … Submit annual financial reports to the Board and cooperate with the public accountant hired to audit the books and …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-carlton-town-supervisors-fiscal-responsibilities-2017m-263East Bloomfield Fire District – Financial Operations (2017M-154)
… Findings The purchasing agent does not provide the Board with required quotes and does not retain the documentation. … procedures to ensure that District personnel comply with the procurement policy. Develop and adopt policies for …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/17/east-bloomfield-fire-district-financial-operations-2017m-154Village of Wurtsboro – Financial Operations (2017M-71)
… Purpose of Audit The purpose of our audit was to assess the Village’s financial condition and segregation of duties for the period June 1, 2015 through May 31, 2017. … Village of Wurtsboro Financial Operations 2017M71 …
https://www.osc.ny.gov/local-government/audits/village/2017/11/10/village-wurtsboro-financial-operations-2017m-71Town of Barton - Highway Asset Accountability and Procurement (2019M-8)
… Town officials procure goods and services in conformance with policies and statute. Town officials generally agreed with our recommendations and indicated they have planned to …
https://www.osc.ny.gov/local-government/audits/town/2019/04/19/town-barton-highway-asset-accountability-and-procurement-2019m-8Hamlin Fire Department – Internal Controls Over Financial Activity (2015M-13)
… books and records. The Treasurer did not provide the Board with monthly bank statements and reconciliations. Key … of the Treasurer’s books and records. Provide the Board with monthly bank statements and reconciliations. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/29/hamlin-fire-department-internal-controls-over-financialCameron Volunteer Fire Department – Internal Controls Over Financial Activity (2014M-363)
… Purpose of Audit The purpose of our audit was to determine if Department controls were … is located in Steuben County and contracts with the Towns of Cameron and Rathbone to provide fire protection services. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/07/17/cameron-volunteer-fire-department-internal-controls-overWhat is the Real Property Tax Cap?
… With some exceptions, the State’s Property Tax Cap limits the … data to compute the tax cap; and establishing requirements for reserves of excess funds. For more information, see Overview of the Office of the New …
https://www.osc.ny.gov/local-government/property-tax-cap/what-real-property-tax-capNorth Patchogue Fire District – Fuel Inventory and Cash Disbursements (2015M-81)
… economical manner. The District did not ensure compliance with its vehicle use policy. The Board has not established a … gasoline and diesel fuel. Enforce and monitor compliance with the Board-adopted vehicle use policy. Ensure that the …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/17/north-patchogue-fire-district-fuel-inventory-and-cash-disbursements-2015m