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Sullivan County – Tourism Promotion Services (2014M-61)
… County and the Corporation did not include clear goals, guidelines and benchmarks reflecting the County’s … occupancy tax and related exemptions. Include clear goals, guidelines and benchmarks in the tourism promotional contract …
https://www.osc.ny.gov/local-government/audits/county/2014/06/13/sullivan-county-tourism-promotion-services-2014m-61North Rose-Wolcott Central School District – Financial Management (2016M-22)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management for the … funds and prescribes how the reserve fund balances are to be monitored, analyzed and maintained. District officials have not developed formal, written multiyear financial or …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/north-rose-wolcott-central-school-district-financial-management-2016m-22Genesee Valley Board of Cooperative Educational Services – Purchasing (2016M-259)
… Purpose of Audit The purpose of our audit was to evaluate BOCES’ purchasing practices for the period July … Bid specifications for equipment costing $170,470 may have been too restrictive to foster competition. Key Recommendations Review and revise …
https://www.osc.ny.gov/local-government/audits/boces/2016/10/21/genesee-valley-board-cooperative-educational-services-purchasing-2016m-259Village of Mill Neck – Financial Management (2014M-358)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition for the period … 2011-12 through 2013-14 fiscal years. Village officials have not developed a comprehensive, written multiyear … policy that establishes reasonable levels of fund balance to be maintained to meet the Village’s financial needs.> …
https://www.osc.ny.gov/local-government/audits/village/2015/02/20/village-mill-neck-financial-management-2014m-358Center Moriches Free Public Library – Budgeting and Cash Receipts (2013M-378)
… of Audit The purpose of our audit was to examine the Library’s budgeting practices and cash receipts procedures … 2012 through July 31, 2013. Background The Center Moriches Free Public Library is a school district library located in Suffolk … Center Moriches Free Public Library Budgeting and Cash Receipts 2013M378 …
https://www.osc.ny.gov/local-government/audits/library/2014/04/18/center-moriches-free-public-library-budgeting-and-cash-receipts-2013m-378Valley Central School District – Information Technology (2020M-154)
… whether the Board of Education (Board) and Valley Central School District (District) officials ensured the District’s information technology (IT) systems were adequately secured and protected against … Findings The Board and District officials did not ensure IT systems were adequately secured and protected. District …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/valley-central-school-district-information-technology-2020m-154Town of Hempstead Local Development Corporation – Fund Balance (2021M-61)
… timeframe for doing so. The unrestricted fund balance grew to $2.4 million as of December 31, 2020. Allowing $2.4 million to accumulate and sit idle without a specific purpose to … of our findings and recommendations but indicated they have initiated corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/02/town-hempstead-local-development-corporation-fund-balanceCoeymans Hollow Fire District – Board Oversight (2021M-211)
… - pdf] Audit Objective Determine whether Coeymans Hollow Fire District (District) Board of Fire Commissioners (Board) ensured it had an adequate service … The service contract with the Coeymans Hollow Volunteer Fire Corporation (Company) was adequate in addressing what …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/06/24/coeymans-hollow-fire-district-board-oversight-2021m-211Saranac Central School District – Investment Program (2023M-89)
… investment accounts more effectively, the District may have earned $356,452, or $202,353 more than the $154,099 of … rate quotes, and Prepare monthly cash flow forecasts to estimate funds available for investment. Key … funds. District officials were given an opportunity to respond within 30 days in writing to our findings and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-investment-program-2023m-89Town of East Fishkill – Recreation Department Cash Receipts (2014M-95)
… the Department’s internal controls over cash receipts for the period January 1, 2012 through December 1, 2013. … and an elected Town Supervisor. General fund expenditures for the 2013 fiscal year totaled $12 million. Key Findings … and Town officials have not provided written procedures for Department employees to follow when collecting fees for …
https://www.osc.ny.gov/local-government/audits/town/2014/06/13/town-east-fishkill-recreation-department-cash-receipts-2014m-95Town of Tyre - Long-Term Planning (2019M-61)
… A reserve plan which details justifications for reserves to be established or maintained, funding levels and plans for … and estimates of highway and bridge related expenditures to the Board, as required. Key Recommendations Develop and … costs. Town officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/town/2019/05/29/town-tyre-long-term-planning-2019m-61Norwich City School District - Fund Balance Management (2018M-198)
… financial plan that was unrealistic when compared to the adopted budgets. Key Recommendations Adopt realistic, … reasonable fund balances and reserves in accordance with adopted policies. Ensure long-term plans are realistic, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/30/norwich-city-school-district-fund-balance-management-2018m-198Town of Manchester - Board Oversight and Information Technology (2018M-39)
… oversight of the Town’s budgeting and financial operations to ensure that resources were used effectively. Ensured that … services were not properly tracked and billed back to the appropriate fund, resulting in taxpayer inequities. … officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/town/2018/08/17/town-manchester-board-oversight-and-information-technology-2018m-39Camden Central School District - Claims Audit Process (2019M-124)
… auditor’s approval and the claims auditor did not audit 10 scholarship payments totaling $4,750. The claims auditor did … claims auditor’s audit and approval. Ensure all claims for scholarship payments are audited and approved by the claims …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/camden-central-school-district-claims-audit-process-2019m-124Buffalo City School District - Charter School Tuition Billing (2019M-122)
… District officials did not ensure the proper formula to calculate PECA set-aside amounts was used. As a result, … it with us, District officials took corrective action to avoid a potential $1.7 million overpayment in 2018-19. The … agreed with our recommendations and indicated that they have initiated, or planned to initiate, corrective action. …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/08/23/buffalo-city-school-district-charter-school-tuition-billing-2019m-122Clifton Park Volunteer Fire Department – Internal Controls Over Financial Operations (2015M-69)
Clifton Park Volunteer Fire Department Internal Controls Over Financial Operations 2015M69
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/06/26/clifton-park-volunteer-fire-department-internal-controls-overNew Woodstock Fire District – Controls Over Financial Activities (2014M-263)
… an annual stipend for mileage incurred while responding to fires but did not have statutory authority to do so. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/new-woodstock-fire-district-controls-over-financial-activities-2014m-263State Agencies Bulletin No. 2003
… Purpose: The purpose of this bulletin is to advise agencies of the combining of the Garnishment … who appear on the NBEN744 are affected. Background: To simplify agency access and review of new and amended … and Federal Levies and will list employees who have a new or amended Child Support or Chapter 13 Bankruptcy …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2003-update-garnishment-notification-reportsAdjustments – Enhanced Reporting
… Learn how to file adjustments to earnings and days worked and how to make adjustments for certain retroactive service credit …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/adjustmentsResources – Enhanced Reporting
… Links to helpful resources for NYSLRS employers to refer back to or use when using enhanced reporting in Retirement …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/resources