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State Agencies Bulletin No. 1243
… new enrollment into the Optional Retirement Plan (7Z TIAA/CREF) Affected Employees Employees with a Retirement Plan Type of 7Z (TIAA/CREF) with an election date of 4/1/12 or later Effective … continue their employee contributions after 10 years. The TIAA/CREF Suspense/NRI page will temporarily continue to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1243-tier-6-tiaa-retirement-contribution-rate-changesState Agencies Bulletin No. 817
To inform agencies of new Time Entry codes and procedures for the payment of Location Pay Location Pay MidHudson Inconvenience Pay and Overtime Adjustments f
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/817-location-pay-location-pay-mid-hudson-and-inconvenience-pay-seasonalState Agencies Bulletin No. 829
To inform agencies of new Time Entry codes and procedures for the payment of Location Pay Location Pay MidHudson Inconvenience Pay and Overtime Adjustments f
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/829-location-pay-location-pay-mid-hudson-and-inconvenience-pay-seasonalTown of Burke – Fiscal Oversight (2016M-277)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of selected financial … with the State Office of General Services (OGS) to receive State contract pricing for diesel and heating fuel … other than those allowed under Town Law, is paid prior to the Board’s audit and approval. File required information …
https://www.osc.ny.gov/local-government/audits/town/2016/11/10/town-burke-fiscal-oversight-2016m-277Wyandanch Union Free School District - Budget Review (B19-7-1)
… proposed 2019-20 budget. Background The Wyandanch Union Free School District, located in Suffolk County, adopted …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/wyandanch-union-free-school-district-budget-review-b19-7-1Town of Walton – Incompatible Duties (2016M-309)
… July 26, 2016. Background The Town of Walton is located in Delaware County and has a population of approximately … moneys on behalf of the Town, or engage an independent public accountant to do so. …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-walton-incompatible-duties-2016m-309Town of Salem – Financial Management (2015M-295)
… June 30, 2015. Background The Town of Salem is located in Washington County and has a population of approximately … consistently budgeted to appropriate more fund balance in the town-wide general fund than was actually available to … appropriating fund balance to finance annual operations in excess of what is available. Develop a comprehensive …
https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-salem-financial-management-2015m-295Town of Rensselaerville – Claims Auditing (2016M-244)
… 2016. Background The Town of Rensselaerville is located in Albany County and has a population of approximately 1,850. …
https://www.osc.ny.gov/local-government/audits/town/2016/10/07/town-rensselaerville-claims-auditing-2016m-244Town of Guilderland – Employee Compensation and Benefits (2015M-262)
… Town of Guilderland is located in Albany County and has a population of approximately 35,300. The District is governed … did not ensure the accuracy of the hours worked by golf course employees. The Town Supervisor did not adequately …
https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-guilderland-employee-compensation-and-benefits-2015m-262Olcott Fire Company, Inc. – Financial Operations (2013M-124)
… Town of Newfane in Niagara County. The Company is governed by a 13-member Executive Board, which includes a Board President. In the 2012 fiscal year, the Company’s revenue … properly supervise the Treasurer’s activities, approve bills prior to payment, or ensure that an audit of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/olcott-fire-company-inc-financial-operations-2013m-124Lincoln Fire District – Financial Activities (2012M-228)
… August 31, 2012. Background The Lincoln Fire District is located in Madison County. The District’s general fund budget … annual financial reports with the State Comptroller’s Office within 60 days after the close of the fiscal year. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/lincoln-fire-district-financial-activities-2012m-228Halfmoon-Waterford Fire District No. 1 – Internal Controls Over Financial Operations (2013M-71)
… distinct and separate from the Towns of Halfmoon and Waterford, and located in Saratoga County. The Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/03/halfmoon-waterford-fire-district-no-1-internal-controls-over-financialTown of Alexandria – Misappropriation of Cash Receipts (2015M-159)
… for. The former Clerk did not properly record all cash receipts and did not deposit all moneys received intact … including adopting written policies or procedures for the handling of cash receipts and performing an audit of the financial …
https://www.osc.ny.gov/local-government/audits/town/2016/03/25/town-alexandria-misappropriation-cash-receipts-2015m-159City of Newburgh – Budget Review (B21-6-13)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … County, is authorized by Chapter 223 of the Laws of 2010 to issue debt not to exceed $15 million to liquidate the accumulated deficit in … The purpose of our budget review was to determine whether the significant revenue and expenditure …
https://www.osc.ny.gov/local-government/audits/city/2021/11/10/city-newburgh-budget-review-b21-6-13City of Yonkers – Budget Review (B21-6-8)
… of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers’ … fund balance, one-time State funding and sale of property, to balance its budget. The City could face a shortfall of … revenue and $1.3 million for parks revenue. The City plans to borrow up to $15 million for tax certiorari settlements in …
https://www.osc.ny.gov/local-government/audits/city/2021/07/02/city-yonkers-budget-review-b21-6-8East Greenbush Community Library – Internal Controls Over Cash Receipts (2013M-223)
… Background The East Greenbush Community Library, located in the Town of East Greenbush in Rensselaer County, is a special district public library … which received its charter from the State Board of Regents in 1988. The Library is governed by a Board of Trustees …
https://www.osc.ny.gov/local-government/audits/library/2013/10/25/east-greenbush-community-library-internal-controls-over-cash-receipts-2013m-223Town of Middlefield – Budgeting (2015M-109)
… Purpose of Audit The purpose of our audit was to assess the Board’s practices regarding … 1, 2013 through January 6, 2015. Background The Town of Middlefield is located in Otsego County and has a … The purpose of our audit was to assess the Boards practices regarding …
https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-middlefield-budgeting-2015m-109Town of Mamakating – Records and Reports (2015M-164)
… 2014 erroneously totaled more than $1.2 million because cash balances for the town-outside-village general and … report correctly showed reserved cash that agreed with the Town’s reserve fund balances, the bookkeeper did not … the year-end as required. Ensure the bookkeeper transfers money to reserve funds in a timely manner. Provide adequate …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-mamakating-records-and-reports-2015m-164Town of Malone – Justice Court Operations and Highway Department Payroll (2015M-83)
… Purpose of Audit The objectives of our audit were to review the Town’s internal controls over … The objectives of our audit were to review the Towns internal controls over the Justice Courts …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/21/town-malone-justice-court-operations-and-highway-department-payroll-2015mTown of Springport – Financial Management (2014M-329)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management and budgeting … more fund balance than was actually available which led to deficits in unexpended fund balance. Key Recommendations … its money into other reserve funds with the same tax base to the extent permitted by statute. Adopt budgets that …
https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-springport-financial-management-2014m-329