Search
Opinion 96-6
… through which the town's insurance is placed, but who does not receive a commission on the town's insurance and is … of approximately $5,000 per year. The supervisor, however, does not place the town's insurance through the agency and does not receive a commission on the town's insurance. Under …
https://www.osc.ny.gov/legal-opinions/opinion-96-6New York’s Balance of Payments in the Federal Budget: Federal Fiscal Year 2023
The distribution of federal resources and the fiscal relationship between states and the federal government is complex
https://www.osc.ny.gov/reports/new-yorks-balance-payments-federal-budget-federal-fiscal-year-2023Arkville Fire District – Internal Controls Over Financial Activities (2015M-65)
Arkville Fire District Internal Controls Over Financial Activities 2015M65
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/03/arkville-fire-district-internal-controls-over-financial-activities-2015m-65Town 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 …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-walton-incompatible-duties-2016m-309Greenville Fire District #1 – Board Oversight (2014M-376)
… distinct and separate from the Town of Greenville, located in Greene County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/greenville-fire-district-1-board-oversight-2014m-376Delaware County – Third-Party Contractual Services (2014M-287)
… did not publically disclose potential financial interests in contracts prior to 2014. Key Recommendations Amend the …
https://www.osc.ny.gov/local-government/audits/county/2015/03/06/delaware-county-third-party-contractual-services-2014m-287Columbia County – Payroll (2014M-121)
… October 3, 2013. Background Columbia County is located in eastern New York and has a population of approximately … properly segregated. The auto-pay payroll system resulted in payments to part-time attorneys for hours not worked. The …
https://www.osc.ny.gov/local-government/audits/county/2014/08/14/columbia-county-payroll-2014m-121Monroe County - Financial Condition (2018M-179)
… - pdf] Audit Objective Determine whether the Legislature and County officials effectively managed the County’s … County relied on $65 million in revenue anticipation notes and $30.85 million in reported general fund interfund … condition. Take measures to ensure the County generates and maintains adequate fund balance and cash flow in all …
https://www.osc.ny.gov/local-government/audits/county/2018/12/07/monroe-county-financial-condition-2018m-179Florida Union Free School District – Information Technology (2017M-146)
… Purpose of Audit The purpose of our audit was to determine whether internal controls over … Center (MHRIC) for IT services. Key Findings Employees do not comply with the District’s acceptable use policy. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/florida-union-free-school-district-information-technology-2017m-146Village of Northville – Joint Youth Activity Program (2016M-339)
… and a Northville Central School District representative is responsible for the overall financial management and …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/09/village-northville-joint-youth-activity-program-2016m-339Travel Advisory No. 5
… System Imaging and Attachment Guidance . If the agency does not follow these requirements, the official record must …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/5-gfo-updates-record-retention-travel-and-expenseContributing Toward Your Retirement – Article 14 Benefits
… to contribute 3 percent of your gross earnings toward your retirement benefits for 25 years or until retirement, … one participating employer, once you join the Retirement System, all salary and service earned in connection with all … for federal income tax; Reported as wages for New York State and local income taxes; Reported as wages for Social …
https://www.osc.ny.gov/retirement/publications/1644/contributing-toward-your-retirementMore About This Retirement Plan – New Career Plan
… under Article 14. The information in this publication does not apply to you. Throughout this publication, you will …
https://www.osc.ny.gov/retirement/publications/1515/more-about-retirement-planCity of Lockport - Budget Review (B1-16-16)
… year. Key Findings Based on the results of our review, we found the significant revenue and expenditure projections … general and water fund expenditures. The proposed budget does not include a tax overlay, which could create a …
https://www.osc.ny.gov/local-government/audits/city/2016/11/04/city-lockport-budget-review-b1-16-16Port Jervis City School District – Financial Condition (2016M-319)
… resulted in operating surpluses. The reserve policy does not state how each reserve will be funded, when reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/port-jervis-city-school-district-financial-condition-2016m-319Sherman Central School District – Claims Processing (2016M-352)
… Background The Sherman Central School District is located in the Towns of Chautauqua, Clymer, French Creek, Mina, North Harmony, Ripley, Sherman and Westfield in Chautauqua County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/sherman-central-school-district-claims-processing-2016m-352Union Springs Central School District – Retiree Health Insurance Contributions (2016M-75)
… of a deceased retiree continues to make payments and does not inform the District of the change, the District will …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/union-springs-central-school-district-retiree-health-insuranceSewanhaka Central High School District – Student Fees (2016M-296)
… None of the finance clerks issued triplicate receipts. No one was responsible for reconciling collections and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/sewanhaka-central-high-school-district-student-fees-2016m-296Village of Hillburn – Internal Controls Over Cash Receipts and Disbursements (2013M-392)
… Audit The purpose of our audit was to review the Village’s cash receipt and disbursement practices for the period of … The Board has not developed policies and procedures for cash receipt and disbursement duties, and the …
https://www.osc.ny.gov/local-government/audits/village/2014/04/18/village-hillburn-internal-controls-over-cash-receipts-and-disbursements-2013m-392Geneva Housing Authority – Cash Receipts (2015M-160)
… 2015. Background The Geneva Housing Authority is located in the City of Geneva, Ontario County. The Authority, which … deposit of all receipts. Ensure that user access rights in the accounting system and housing software are limited to …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/11/13/geneva-housing-authority-cash-receipts-2015m-160