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Mount Morris Central School District – Online Banking (2022M-99)
… report – pdf] Audit Objective Determine whether the Mount Morris Central School District (District) officials ensured … Determine whether the Mount Morris Central School District District officials ensured …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/04/mount-morris-central-school-district-online-banking-2022m-99Rockland County – Court and Trust Funds (2019M-45)
… Law, the Commissioner is required to submit a report on an annual basis to the State Comptroller accounting for …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2019/05/24/rockland-county-court-and-trust-funds-2019m-45Rural Roundtable
… List of reports for the Rural Roundtable …
https://www.osc.ny.gov/reports/rural-roundtableState Agencies Bulletin No. 2300
… The purpose of this bulletin is to notify agencies of the 2025 maximum salary limit for ORP and VDC plan members. … and 408 (k) (6) (D) (ii) will increase to $350,000 for the 2025 calendar year. Effective Dates: Effective beginning Administration paychecks dated January 9, 2025 and Institution paychecks dated January 15, 2025. OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2300-maximum-salary-limit-members-optional-retirement-plan-orp-and-voluntaryTown of East Hampton – Budget Review (B7-16-14)
… deficit obligations are outstanding. Key Findings Based on the results of our review, we found that revenue and …
https://www.osc.ny.gov/local-government/audits/town/2016/11/02/town-east-hampton-budget-review-b7-16-14Town of Harrison - Budgeting Practices (2018M-142)
… In addition, sensitive information technology (IT) control weaknesses were communicated confidentially to Town officials. Key Recommendations Adopt realistic budgets using results from prior years to project revenues. Maintain unassigned fund balance within …
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-harrison-budgeting-practices-2018m-142Walden Fire District – Disbursements (2014M-184)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly monitored the … February 18, 2014. Background The Walden Fire District is a district corporation of the State, distinct and separate … from the Town of Montgomery in Orange County in which it is located. The District, which covers 26 square miles and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/walden-fire-district-disbursements-2014m-184Plymouth Fire District – Controls Over Financial Activity (2014M-211)
… Purpose of Audit The purpose of our audit was to examine the District’s oversight of financial activity for … a monthly basis and does not compare canceled check images to approved abstracts. The Board does not conduct an annual … reconciliations monthly and compare canceled check images to approved monthly abstracts. Conduct an annual audit of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/03/plymouth-fire-district-controls-over-financial-activity-2014m-211King Center Charter School - Information Technology (2018M-61)
… recovery, data backup, password security management, IT asset inventory and user access rights. We identified … recovery, backups, password security management, IT asset inventory and to address individual user access rights. Provide IT cybersecurity awareness training to personnel who use the School’s IT resources. In …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/07/20/king-center-charter-school-information-technology-2018m-61Village of Croton-on-Hudson – Payroll (2017M-200)
… Purpose of Audit The purpose of our audit was to determine whether the Village accurately paid employees’ … were overpaid for out-of-title work by $902. Departments submit employee timesheets prior to the end of pay periods. The Village …
https://www.osc.ny.gov/local-government/audits/village/2017/12/29/village-croton-hudson-payroll-2017m-200Accounts Payable Advisory No. 44
… property leases and contracts originating in the Grants Gateway may also require vendors to accept ePayments. As … paid by electronic payment where required. If a vendor is not receiving ePayments, agencies should confirm whether: …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/44-contracts-requiring-electronic-paymentsMore About This Retirement Plan – Article 14 Benefits
… This retirement plan summary describes benefits provided by … and before January 9, 2010. Throughout this publication, you will find references to “Sections” and “Articles” that … federal law. For specific information about your benefits, please contact us . © 2011, New York State and Local Police …
https://www.osc.ny.gov/retirement/publications/1644/more-about-retirement-planPayment for Service Credit – Article 14 Benefits
… member covered by Article 14, you will usually be required to pay for service currently not credited to you. There are two kinds of past service costs — mandatory … contributions. Optional costs are payments you choose to make to purchase credit for a period of previous or …
https://www.osc.ny.gov/retirement/publications/1644/payment-service-creditState Agencies Bulletin No. 2405
… Purpose: The purpose of this bulletin is to notify agencies of the 2026 maximum salary limit for ORP and VDC plan … The purpose of this bulletin is to notify agencies of the 2026 maximum salary limit for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2405-maximum-salary-limit-members-optional-retirement-plan-orp-and-voluntaryHalf Hollow Hills Community Library - Fund Balance (2018M-127)
… fund balance, how the Board expects to use surplus funds and the timeframe for doing so. As of 2016-17 fiscal … was $4.7 million or 72 percent of operating expenditures, and the Library has no plan for the use of these surplus … the maintenance of surplus funds, how they will be used and the timeframe for doing so. Develop a plan to use …
https://www.osc.ny.gov/local-government/audits/library/2018/11/09/half-hollow-hills-community-library-fund-balance-2018m-127Village of Schoharie - Board Oversight (2018M-184)
… complete report - pdf] Audit Objective Determine whether the Board provided adequate oversight over the Clerk-Treasurer’s duties. Key Findings The Clerk-Treasurer and Deputy Clerk Treasurer perform all … Determine whether the Board provided adequate oversight over the …
https://www.osc.ny.gov/local-government/audits/village/2018/12/21/village-schoharie-board-oversight-2018m-184Jamestown Board of Public Utilities - Energy Efficiency and Recycling Programs (2018M-155)
… corrective action. Appendix B includes our comment on an issue raised in the BPU’s response. …
https://www.osc.ny.gov/local-government/audits/city/2018/12/14/jamestown-board-public-utilities-energy-efficiency-and-recycling-programs-2018m-155Town of Batavia – Water and Sewer Operations (2018M-12)
… Town of Batavia Water and Sewer Operations 2018M12 …
https://www.osc.ny.gov/local-government/audits/town/2018/05/11/town-batavia-water-and-sewer-operations-2018m-12Plattekill Library – Budgeting Practices (2017M-95)
… our audit was to determine whether the Library’s revenue and expenditure projections were reasonable for the period … Findings The Board consistently underestimated revenues and overestimated expenditures in its budgets over the past … percent of its annual budget. Key Recommendations Develop and adopt budgets that include realistic estimates for …
https://www.osc.ny.gov/local-government/audits/library/2017/09/08/plattekill-library-budgeting-practices-2017m-95Vendor File Advisory No. 4
… X, Section 3 - Vendor Registration and Vendor Self-Service Login Guide . …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/4-prompt-vendor-registration