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Town of Warwick - Water and Sewer Fund Financial Condition (2018M-259)
… Key Recommendations Develop reasonable revenue estimates for the water and sewer districts, and monitor and adjust …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-warwick-water-and-sewer-fund-financial-condition-2018m-259Overview – Special 20- and 25-Year Plans
… Overtime earned in the FAE period; Compensatory overtime; Holiday pay; and Longevity payments (maximum of one per FAE …
https://www.osc.ny.gov/retirement/publications/1517/final-average-earnings/overviewOperational Advisory No. 3
… Guidance: Agency transaction processors, reviewers and approvers are reminded that if any chart of account … review process, the transaction must be re-budget checked and be in a valid budget status prior to submittal to OSC. … for processing. Failure to review the budget check status and obtain a valid budget status may result in the …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/3-budget-check-reminderContract Advisory No. 22
… meeting the criteria below are subject to archiving and may be closed by BOC: A minimum of one year has passed since the Expire Date of the contract and … to facilitate the closing of aged contracts, including making final payments and cancelling purchase orders on a …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/22-closed-contracts-statewide-financial-systemVestal Fire Department – Financial Activities (2014M-265)
… thorough and timely audits of the financial records on an annual basis. Authorize disbursements only upon receipt …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/vestal-fire-department-financial-activities-2014m-265Town of Brownville Joint Fire District - Board Oversight (2018M-207)
… and approved by the Board. The District used debit cards to make purchases totaling approximately $14,000. The Board … by law. Certain Treasury duties were improperly assigned to a professional service provider and third-party vendors (vendors) had access to District bank accounts to withdraw electronic payments. …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/01/25/town-brownville-joint-fire-district-board-oversight-2018m-207Town of Walton – Incompatible Duties (2016M-309)
… controls over the receipts and disbursements processes for the period January 1, 2015 through July 26, 2016. … as the Supervisor’s bookkeeper. Budgeted appropriations for 2016 total approximately $2 million. Key Findings The … controls over the receipts and disbursements processes for the …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-walton-incompatible-duties-2016m-309Town of Ticonderoga – Financial Records and Reports (2015M-301)
… Purpose of Audit The purpose of our audit was to review the Town’s financial records and … Background The Town of Ticonderoga is located in Essex County and has a population of approximately 5,000. The Town …
https://www.osc.ny.gov/local-government/audits/town/2016/02/26/town-ticonderoga-financial-records-and-reports-2015m-301Town of Plymouth – Board Oversight (2016M-190)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of selected Town activities, … and did not come to any agreement with the Bookkeeper on how to protect the Town’s data, including PPSI, against loss, theft or abuse. We found no evidence that Town …
https://www.osc.ny.gov/local-government/audits/town/2016/08/26/town-plymouth-board-oversight-2016m-190Orange Lake Fire District – Budgeting Practices (2015M-146)
… Purpose of Audit The purpose of our audit was to examine the District’s budget process for the period … reserves and the Board applied operating surplus funds to its reserves, which was not included in the budget. Key … reasonableness and accumulate only those funds necessary to fund planned purchases. … Orange Lake Fire District …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/09/25/orange-lake-fire-district-budgeting-practices-2015m-146State Agencies Bulletin No. 1585
… is available every Friday. Agencies will be given two full pay periods to notify employee(s) before the deficiency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1585-notification-employees-when-prior-year-fica-ssmedicare-deficiency-hasState Agencies Bulletin No. 1566
… maximum salary limit for members of TIAA (Plan Type 7Z) in Tier 6. Background In accordance with Section 415 of the Internal Revenue code, … Affected Employees Employees who are members of TIAA in Tier 6 Effective Date Institution and Administration …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1566-maximum-salary-limit-teachers-insurance-and-annuity-tiaa-retirementTrain On-Time Performance (Follow-up)
… Our prior audit determined that, for calendar years 2013 and 2014, Subways’ reports show actual On-Time Performance … 91.9 percent. For 2013, weekday OTP averaged 80.5 percent and weekend OTP averaged 85.4 percent. For 2014, weekday OTP averaged 74.0 percent and weekend OTP averaged 81.2 percent. In late March 2015, …
https://www.osc.ny.gov/state-agencies/audits/2017/09/27/train-time-performance-followContract Advisory No. 6
… to a contract record in the Statewide Financial System (SFS) can only be changed when the original contract (sequence 0) is in the Open status. The Vendor ID cannot be changed once … with the incorrect Vendor ID. Use the attached chart: “ What To Do When An Incorrect Vendor ID Has Been Used For A …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/6-correcting-vendor-id-contractTown of Baldwin – Claims Auditing (2023M-113)
… (Board) properly audited and approved claims prior to payment. Key Findings The Board did not always properly audit claims before approving them for payment. Due to insufficient documentation, we were unable to … the Board was unable to support it approved claims before payment. We reviewed 71 claims (out of 353 claims) totaling …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-baldwin-claims-auditing-2023m-113Town of Berkshire – Procurement and Conflict of Interest (2023M-84)
… As a result, goods and services may not have been procured in a cost-effective manner. Of the 113 purchases totaling … Superintendent (Superintendent) had a prohibited interest in a contract between the Town and his construction company, …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-berkshire-procurement-and-conflict-interest-2023m-84Ulster Board of Cooperative Educational Services – Network User Accounts (2023M-42)
… adequately managed and monitored network user accounts in order to help prevent unauthorized use, access and loss. … of inappropriate access by users with malicious intent. In addition to sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/boces/2023/08/18/ulster-board-cooperative-educational-services-network-user-accounts-2023m-42Town of Homer – Non-Payroll Disbursements (2023M-63)
… take corrective action. Appendix B includes our comment on issues raised in the Town’s response letter. … audit town …
https://www.osc.ny.gov/local-government/audits/town/2023/08/11/town-homer-non-payroll-disbursements-2023m-63Brighton Central School District – Procurement (2022M-205)
… related to the 2021- 22 capital improvement project (CIP) in accordance with District policies, statutory requirements … and services related to the 2021-22 CIP were procured in accordance with District policies, statutory requirements … analyses to determine that using these vendors was in the District’s best interest. Key Recommendation Document …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/brighton-central-school-district-procurement-2022m-205Brocton Central School District – Financial Management (2023M-44)
… Key Findings The Board and District officials did not properly manage fund balance and reserves . As a result, … with taxpayers and levied more taxes than necessary to fund operations . The Board and District officials: … with the statutory limit. Reduce overfunded reserves in accordance with applicable statutes. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-financial-management-2023m-44