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Brunswick Central School District – Financial Condition (2014M-002)
… period July 1, 2010 through June 30, 2013. Background The Brunswick Central School District is located in the Towns of Brunswick, Pittstown, Grafton, Schaghticoke and Poestenkill … Brunswick Central School District Financial Condition 2014M002 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/brunswick-central-school-district-financial-condition-2014m-002Village of Pomona – Financial Condition (2015M-272)
… of the end of fiscal year 2014-15. Village officials have not developed a multiyear plan to address the Village’s … than throughout the year when needed. The Board does not receive audited financial statements in a timely manner. … in a timely manner so that budget lines items are not overexpended. Ensure that the independent auditor …
https://www.osc.ny.gov/local-government/audits/village/2015/12/31/village-pomona-financial-condition-2015m-272Village of East Hampton – Information Technology (2015M-187)
… policies to address user access, data backups, remote access or password security and management. Officials … procedures to address internal user access, data backups, remote access and password security and management. Establish …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-east-hampton-information-technology-2015m-187Village of Middleburgh – Fiscal Operations (2013M-10)
… financial activities for the period of June 1, 2011, to October 15, 2012. Background The Village of Middleburgh is … records. They have allowed the Clerk-Treasurer and Deputy to perform all of the financial functions including …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-middleburgh-fiscal-operations-2013m-10Village of Arcade – Internal Controls Over Purchasing (2013M-37)
… correct prices were obtained when purchasing goods through New York State Office of General Services contracts. The …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-arcade-internal-controls-over-purchasing-2013m-37Thurston Fire Company – Board Oversight (2016M-429)
… committee prior to payment. The finance committee did not complete an annual audit of the Secretary/Treasurer's … and responsibility and the procurement policy does not include thresholds or information required to be … Recommendations Ensure that the Secretary/Treasurer does not make disbursements unless they are certified by at least …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/thurston-fire-company-board-oversight-2016m-429East Hampton Housing Authority – Board Oversight (2017M-33)
… have not adopted policies and procedures to ensure that cash receipt, cash disbursement and bank reconciliation duties are … practical, increase managerial oversight. Discontinue the practice of keeping on file and using signed blank checks. …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/03/24/east-hampton-housing-authority-board-oversight-2017m-33Cohoes Public Library – Governance and Operations (2015M-259)
… Public Library is a municipal public library located in the City of Cohoes in Albany County. The Library, which serves approximately … The Board has not governed and operated the Library in accordance with its charter, its bylaws and the City code. …
https://www.osc.ny.gov/local-government/audits/library/2016/04/01/cohoes-public-library-governance-and-operations-2015m-259Seymour Public Library District – Over-the-Counter Cash Receipts (2015M-102)
… waiving fines and fees. The Director does not generate a daily cash report from the System to assist in reconciling daily fine and fee collections or to review the waived … fines and fees. Require that the Director generate a daily cash report from the System and reconcile collections …
https://www.osc.ny.gov/local-government/audits/library/2015/07/24/seymour-public-library-district-over-counter-cash-receipts-2015m-102Village of Millport – Treasurer’s Misappropriation of Funds (2016M-256)
… [read complete report - pdf] Purpose of Audit The purpose of our audit was to evaluate internal controls over the … 1, 2013 through November 17, 2015. Background The Village of Millport is located in the Town of Veteran in Chemung … The purpose of our audit was to evaluate internal controls over the …
https://www.osc.ny.gov/local-government/audits/village/2019/06/19/village-millport-treasurers-misappropriation-funds-2016m-256State Agencies Bulletin No. 308
… Purpose To inform agencies of the new Fiscal Year 2002 process. Affected Employees All agencies - Fiscal Year beginning April 1, 2002 OSC Actions Position Pool IDs: The account code for the … IDs will automatically be charged to the new Fiscal Year 2002 when the maximum effective date on the Account Code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/308-fiscal-year-changes-budget-year-2002Town of Alexandria - Water and Sewer District Financial Condition (2019M-116)
… financial results. Key Findings Town officials did not effectively manage the financial condition of the water … and sewer districts. We found the following: Officials did not budget accurately nor raise sufficient revenues to fund … five districts during the past three years. The Board did not approve these advances, which totaled more than $312,000 …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-water-and-sewer-district-financial-condition-2019m-116Discontinuing Required Contributions – Enhanced Reporting
… 4 ended more than ten years ago, so Tier 3 and 4 members are now past their cessation dates.) Tier 5 and 6 Members: … Employers do not take contributions from earnings that are not pensionable. See Overtime Compensation , Overtime … required contributions once certain service conditions are met Tier 5 and 6 members dont make contributions on …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/discontinuing-required-contributionsAccounts Payable Advisory No. 2
… Subject: Processing ACH Payments in SFS Reference Information: This advisory is intended for … location unless there is a specific business reason to. In the Central Accounting System it was important when paying … and payment address matched. This match is not necessary in SFS when paying via ACH. …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/2-processing-ach-payments-sfsOpinion 88-67
… of the partnership, as an employee of the village and that all compensation will be paid directly to him individually. …
https://www.osc.ny.gov/legal-opinions/opinion-88-67State Agencies Bulletin No. 1749.1
… This bulletin supersedes Payroll Bulletin 1749 Purpose To provide agency instructions for processing the 2019 … HRY. An hourly rate must be submitted using the Action Pay Change. Agencies must report RGH in the Time Entry page with … in the time Entry page with the number of hours worked. Retirement and Deduction Information For Calendar (CAL) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/17491-2019-summer-session-payments-institution-teachersState Agencies Bulletin No. 1328
… that are working Summer Session in a different agency to insure that their salary is reported to the appropriate … that are working Summer Session in a different agency to insure that their salary is reported to the appropriate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1328-2014-summer-session-payments-institution-teachersState Agencies Bulletin No. 1171
… Summer Session Payments. Affected Employees Institution Teachers in BU 05 and BU 06 who are working Summer Session … by the facility Employee Status Contracts for 21P teachers will end on the last day of the academic year as reported in the employee’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1171-procedures-processing-2012-summer-session-payments-institution-teachersState Agencies Bulletin No. 1077
… Summer Session Payments. Affected Employees Institution Teachers in BU 05 and BU 06 who are working Summer Session … by the facility Employee Status Contracts for 21P teachers will end on the last day of the academic year as reported in the employee’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1077-procedures-processing-2011-summer-session-payments-institution-teachersState Agencies Bulletin No. 1485
… Teacher Summer Session Payments. Affected Employees Teachers in the Professional, Scientific and Technical … by the facility Eligibility Status Contracts for 21P teachers will end on the last day of the academic year as reported in the employee’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1485-2016-summer-session-payments-institution-teachers