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Jefferson Central School District – Procuring Services (2021M-42)
… services without public written disclosure of his interest in the contract with the District. Key Recommendations Seek … Ensure District officers or employees publicly disclose, in writing, any interests they have in contracts or agreements with the District. District …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/jefferson-central-school-district-procuring-services-2021m-42City of Elmira – Audit Follow-Up (2017M-90-F)
… report released in August 2017. Background The City of Elmira (City) is located in Chemung County and has a …
https://www.osc.ny.gov/local-government/audits/city/2020/10/30/city-elmira-audit-follow-2017m-90-fState Agencies Bulletin No. 1885
… beginning Administration paychecks dated January 6, 2021 and Institution paychecks dated January 14, 2021. OSC Actions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1885-tier-6-pensionable-overtime-earnings-limit-calendar-year-2021-employeesPoughkeepsie City School District - Extra-Classroom Activities and Information Technology Assets (2019M-15)
… and secured the District’s information technology (IT) assets. Key Findings Student treasurers and faculty advisors … prepare timely reports for the Board or the auditor. IT assets valued at $11,397 were not included on the inventory …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/poughkeepsie-city-school-district-extra-classroom-activities-andVillage of Red Hook - Procurement and Claims Auditing (2019M-100)
… Determine whether Village officials procured goods and services in compliance with the procurement policy. Determine whether claims were adequately supported and properly audited before payment. Key Findings Village … officials disagreed with certain aspects of our findings and recommendations, but indicated they planned to implement …
https://www.osc.ny.gov/local-government/audits/village/2019/10/11/village-red-hook-procurement-and-claims-auditing-2019m-100State Agencies Bulletin No. 1792
… 6 members of ERS Plan Type 7Y are affected. Background In accordance with Chapter 368 of the Laws of 2018, the OT … year. The amount of the increase is based on the increase in the Consumer Price Index for the one year period ending …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1792-tier-6-pensionable-overtime-earnings-ot-limit-calendar-year-2020Town of Hamburg - Woodlawn Beach State Park Receipts (2019M-79)
… to determine whether employees properly collected fees for all tags issued. Rental fees were not accurately entered in …
https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-hamburg-woodlawn-beach-state-park-receipts-2019m-79Town of Deposit - Budget Review (B4-14-22)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … revenue and expenditure projections in the Town’s proposed budget for the 2015 fiscal year are reasonable. Background The Town …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-deposit-budget-review-b4-14-22Medina Central School District - Reserve Funds (2019M-165)
… Findings District officials have not performed an analysis of the reserves, as the District’s reserve policy requires. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-reserve-funds-2019m-165Pocatello Fire District - Audit Follow-Up (2016M-301-F)
… in January 2017. Background The Pocatello Fire District is a district corporation of the State, distinct and separate … in Orange County. The Board of Fire Commissioners is composed of five elected members and is responsible for the District’s overall financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/12/27/pocatello-fire-district-audit-follow-2016m-301-fTown of Covert – Financial Management and Justice Court (2015M-180)
… condition and to review the Court’s financial activity for the period January 1, 2014 through May 20, 2015. … population of approximately 2,200. Budgeted appropriations for 2015 total approximately $1.2 million. Key Findings The … condition and to review the Courts financial activity for the …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/12/11/town-covert-financial-management-and-justice-court-2015m-1802021 Financial Condition Report – 2021 Financial Condition Report
… York State. It presents selected financial, economic and demographic information in an easy-to-understand format. Read More … …
https://www.osc.ny.gov/reports/finance/2021-fcrCrown Point Central School District – Internal Controls Over Payroll (2013M-100)
… The Crown Point Central School District is located in the Towns of Moriah, Ticonderoga, and Crown Point in Essex County. The District is governed by the Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/crown-point-central-school-district-internal-controls-over-payroll-2013mNorthern Adirondack Central School District – Leave Accruals (2020M-50)
… employee leave records. Key Findings Employees are allowed to earn vacation leave accruals that exceed the amount … employees do not use leave time they are not entitled to. Update accrual balances to reflect Board-approved contracts. Discuss overpayments …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/25/northern-adirondack-central-school-district-leave-accruals-2020m-50Cortlandville Fire District – Credit Cards (2020M-57)
… whether credit card purchases were adequately supported, for appropriate purposes and paid timely. Key Findings The … The District incurred penalty charges totaling $393 for late payments and $192 for interest. Key Recommendations … itemized supporting documentation. Ensure payments occur in a timely fashion to avoid incurring late fees and interest …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/07/10/cortlandville-fire-district-credit-cards-2020m-57State Agencies Bulletin No. 1841
… Purpose The purpose of this bulletin is to notify agencies that the pensionable overtime earnings … limit of Tier 6 TRS members for school year 2020/21 is $17,067.00. Affected Employees Employees who are Tier 6 … increases each calendar year. The amount of the increase is based on the increase in the Consumer Price Index for the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1841-tier-6-pensionable-overtime-ot-earnings-limit-school-year-202021Village of Irvington – Selected Financial Activities (2015M-265)
… Purpose of Audit The purpose of our audit was to examine cell tower revenues and the Village’s cash … calendar year, did not receive any new amendments relating to the delinquent carrier and was unable, therefore, to determine the exact amount owed to the Village. Key …
https://www.osc.ny.gov/local-government/audits/village/2016/01/08/village-irvington-selected-financial-activities-2015m-265Grand Island Central School District – Network Access and Application User Permissions (2022M-120)
… disabled timely. Limit application user permissions based on a user’s job responsibilities. District officials agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/grand-island-central-school-district-network-access-and-application-userBond Anticipation Notes (BANs) Renewals Issued 2015 Through 2020
… Rules (Thiele) / S.8417 Krueger - Provides financial and budgetary flexibility to local governments as they continue to operate and provide critical services during the COVID-19 public health crisis and its aftermath, by: (1) extending the "rollover" period …
https://www.osc.ny.gov/legislation/bond-anticipation-notes-bans-renewals-issued-2015-through-2020Unified Court System Bulletin No. UCS-122
… Purpose To notify agencies of a new voluntary insurance deduction code. Background The … to the Payroll Deductions mailbox. … To notify agencies of a new voluntary insurance deduction code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-122-new-deduction-code-534-first-unum-insurance