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Quality of Internal Control Certifications (Follow-Up) (2015-F-7)
We have followed up on the actions taken by State officials to implement the recommendations contained in our series of 12 State agency audit reports entitled Q
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-15f7.pdfReport on the State Fiscal Year 2016-17 Enacted Budget, May 2016
The State Fiscal Year (SFY) 2016-17 Enacted Budget includes actions related to the allocation of State resources as well as the enactment of major policy change
https://www.osc.ny.gov/files/reports/budget/pdf/budget-enacted-2016-17.pdfFiremen’s Benevolent Association of the Village of Le Roy – Oversight of the Association’s Foreign Fire Insurance Tax Moneys (2014M-026)
… Purpose of Audit The purpose of our audit was to examine internal controls over the Association’s receipt and disbursement of the Foreign Fire Insurance tax for the period January 1, …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/firemens-benevolent-association-village-le-roy-oversight-associationsBig Flats Fire District #2 – Internal Controls Over Financial Operations (2012M-155)
… Treasurer’s records and reports to ensure that the records are complete and accurate. Protect the taxpayers of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/30/big-flats-fire-district-2-internal-controls-over-financial-operations-2012mCUNY Bulletin No. CU-463
… Purpose To provide agency instructions for processing the CUNY Health Benefits Buy Out Payment. … Employees receive an annual incentive payment in exchange for waiving their City health benefits when other non-City … MSC Enrollment/Change Form. An employee will receive $500 for waiving family coverage or $250 for waiving individual …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-463-city-university-new-york-cuny-health-benefits-buy-outCUNY Bulletin No. CU-540
… Benefits Buy Out Payment to employees appearing on this list, agencies must submit the following information on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-540-city-university-new-york-cuny-health-benefits-buy-outCUNY Bulletin No. CU-523
… Benefits Buy Out Payment to employees appearing on this list, University Payroll must submit the following …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-523-city-university-new-york-cuny-health-benefits-buy-outCUNY Bulletin No. CU-504
… Purpose To provide agency instructions for processing the CUNY Health Benefits Buy Out Payment. … Employees receive an annual incentive payment in exchange for waiving their City health benefits when other non-City … MSC Enrollment/Change Form. An employee will receive $500 for waiving family coverage or $250 for waiving individual …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-504-city-university-new-york-cuny-health-benefits-buy-outCUNY Bulletin No. CU-498
… Purpose To provide agency instructions for processing the CUNY Health Benefits Buy Out Payment. … Employees receive an annual incentive payment in exchange for waiving their City health benefits when other non-City … MSC Enrollment/Change Form. An employee will receive $500 for waiving family coverage or $250 for waiving individual …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-498-city-university-new-york-cuny-health-benefits-buy-outCUNY Bulletin No. CU-488
… Purpose To provide agency instructions for processing the CUNY Health Benefits Buy Out Payment. … Employees receive an annual incentive payment in exchange for waiving their City health benefits when other non-City … MSC Enrollment/Change Form. An employee will receive $500 for waiving family coverage or $250 for waiving individual …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-488-city-university-new-york-cuny-health-benefits-buy-outCUNY Bulletin No. CU-476
… Purpose To provide agency instructions for processing the CUNY Health Benefits Buy Out Payment. … Employees receive an annual incentive payment in exchange for waiving their City health benefits when other non-City … MSC Enrollment/Change Form. An employee will receive $500 for waiving family coverage or $250 for waiving individual …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-476-city-university-new-york-cuny-health-benefits-buy-outRoosevelt Children’s Academy Charter School – Selected Financial Operations (2013M-254)
… Purpose of Audit The purpose of our audit was to examine the School’s … fair competition, did not seek competitive price quotes when procuring goods and services totaling $16,028, and … that appropriations are incorporated in the budget only when there is an anticipated outflow of cash for goods or …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/10/roosevelt-childrens-academy-charter-school-selected-financial-operationsFrewsburg Central School District – Internal Controls Over Selected Financial Activities (2013M-327)
… The Frewsburg Central School District is located in Chautauqua and Cattaraugus Counties. The District is governed by an elected seven-member Board of Education. For the … reserve funds had balances that totaled $3.19 million in excess of the amounts needed for authorized purposes, and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/frewsburg-central-school-district-internal-controls-over-selectedVillage of Westbury – Purchasing, Claims Audit and Information Technology (2013M-301)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls over selected … The Board does not review claims for payment; instead, one Trustee is appointed as Commissioner of Claims. Village … employees use requisitions and purchase orders prior to ordering goods and services. Restrict the use of …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-westbury-purchasing-claims-audit-and-information-technology-2013m-301Court 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 …
https://www.osc.ny.gov/state-agencies/audits/2019/12/18/court-facilities-aid-and-assistance-programTown of Hanover – Town Supervisor and Town Clerk Operations (2013M-40)
… 18, 2013. Background The Town of Hanover is located in Chautauqua County and has a population of approximately … received and did not indicate the form of payment received in the water and sewer records. The Clerk did not disburse … Clerk fees, real property taxes and other moneys received in a timely manner. Key Recommendations Ensure that any …
https://www.osc.ny.gov/local-government/audits/town/2013/05/10/town-hanover-town-supervisor-and-town-clerk-operations-2013m-40Town of Monroe – Water System Accountability and Electricity Cost Savings (2012M-227)
… in its water operations and reduce electricity costs for the period January 1, 2011 to January 31, 2012. … Town reported general fund expenditures of $4.9 million for the fiscal year ending December 31, 2011. Key Findings Town officials did not have written procedures for reconciling the water processed by its water system and …
https://www.osc.ny.gov/local-government/audits/town/2013/02/15/town-monroe-water-system-accountability-and-electricity-cost-savings-2012m-227Village of Oxford – Justice Court Operations (2013M-219)
… Purpose of Audit The purpose of our audit was to review the Justice Court’s financial operations for the … and irregularities, from adjudicating traffic tickets to recording, collection and deposit and in reporting to the Justice Court Fund (JCF) and the Department of Motor …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/02/14/village-oxford-justice-court-operations-2013m-219Village of Monticello – Board Oversight (2013M-226)
… Monticello is located in the Town of Thompson in Sullivan County. The Village is governed by the Board of Trustees … to payment, and ensure that disbursements are made by the Treasurer only after such approval. Gain a full understanding … monitor financial operations of the Village. Require the Treasurer to ensure all accounting records are up-to-date and …
https://www.osc.ny.gov/local-government/audits/village/2014/02/14/village-monticello-board-oversight-2013m-226Opinion 94-15
… bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Deposits and Investments (by school district of … EDUCATION LAW, §1709(12), (12-a): Extraclassroom activity funds and endowment funds, including donations made to a school district from …
https://www.osc.ny.gov/legal-opinions/opinion-94-15