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Town of Carlton – Town Supervisor’s Fiscal Responsibilities (2017M-263)
… for 2017 totaled approximately $2.5 million. Key Findings The Supervisor did not ensure accounting records … receipts reviewed totaling $1.47 million were deposited, on average, 35 days after receipt. The Supervisor has not … the 2015 and 2016 annual audits have not been performed. Key Recommendations Maintain complete and accurate accounting …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-carlton-town-supervisors-fiscal-responsibilities-2017m-263City of Glen Cove – Financial Condition, Claims Processing and Payroll (2017M-210)
… not adopted structurally balanced budgets, having relied on nonrecurring revenues, debt and interfund transfers to …
https://www.osc.ny.gov/local-government/audits/city/2018/01/12/city-glen-cove-financial-condition-claims-processing-and-payroll-2017m-210Romulus Central School District - Financial Condition Management and State Transportation Aid (2018M-136)
… applied for all entitled State transportation aid for new bus purchases. Key Findings The Board-adopted 2014-15 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/05/romulus-central-school-district-financial-condition-management-and-stateBrewster-Southeast Joint Fire District - Recordkeeping and Procurement (2018M-86)
… in a timely manner. Update financial records and reports to conform to OSC’s uniform system. Ensure budgets are properly … budget amounts. Consider revising the procurement policy to require soliciting competition before awarding …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/03/brewster-southeast-joint-fire-district-recordkeeping-and-procurement-2018mCity of Albany Industrial Development Agency - Project Approval and Monitoring (2018M-65)
… for net tax exemptions with appropriate and measurable goals. Officials monitored projects to ensure goals were met and the Board took action when goals were not met. Key Findings The City of Albany …
https://www.osc.ny.gov/local-government/audits/city/2018/09/21/city-albany-industrial-development-agency-project-approval-and-monitoring-2018m-65Comptroller DiNapoli Releases School District Audits
… an average of $357,000 of fund balance that was not used to finance operations. The district could not demonstrate a … have not adopted adequate security policies and procedures to safeguard IT assets. In addition, employees stored … insurance buyouts that they may not have been entitled to during the audit period and the health insurance buyout …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-audits-0Town 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
… Your pension is based on your years of credited service and your final average earnings (FAE). Your FAE is the … in your career. Your FAE can include, but is not limited to, the payments listed below. Payments must be earned in the … In some cases, restrictions may apply (see Restrictions and Limitations ): Regular earnings; Overtime earned in the …
https://www.osc.ny.gov/retirement/publications/1517/final-average-earnings/overviewOperational Advisory No. 3
Budget Check Reminder
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/3-budget-check-reminderContract Advisory No. 22
… been no activity (SFS amendment transactions or payments) for one year. No open purchase orders (encumbrances) are … SFS Secure Job Aids: JAA-PO220-021 Viewing PO Information for Canceled and Closed POs – FYE JAA-PO220-034 Viewing PO Information for Canceled and Closed POs - Lapsing Guide to Financial …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/22-closed-contracts-statewide-financial-systemVestal Fire Department – Financial Activities (2014M-265)
… Vestal Fire Department is a volunteer organization located in the Town of Vestal in Broome County. The Department operates within the Town of … audits. The Financial Secretaries did not approve vouchers in a timely manner and the Treasurers often disbursed moneys …
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)
Determine whether the Board provided adequate oversight of District financial operations
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)
… No annual audit is performed of the records of the Clerk or Supervisor. Key Recommendations The Supervisor should maintain the financial records or appoint a bookkeeper who does not have incompatible … audit of the records and reports of any Town officer or employee who received or disbursed moneys on behalf of 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 … expenditures and budget status reports. … The purpose of our audit was to review the Towns financial records and …
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)
… and did not come to any agreement with the Bookkeeper on how to protect the Town’s data, including PPSI, against …
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)
… sufficient and complete information. Base budget estimates on reasonable assumptions using historical trends, actual …
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
… for details on employee notification, including a letter template that agencies can use to satisfy notice …
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
… Purpose To notify agencies of the 2017 maximum salary limit for … 408 (k) (3) (C), and 408 (k) (6) (D) (ii) will increase to $270,000 for the 2017 plan year, which is the calendar …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1566-maximum-salary-limit-teachers-insurance-and-annuity-tiaa-retirementContract Advisory No. 6
… A Contract ” to determine what specific steps to take. In ALL cases, ensure that a Vendor ID exists for the correct …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/6-correcting-vendor-id-contractTown of Baldwin – Claims Auditing (2023M-113)
… did not comply with the Town’s procurement policy. In addition: Twenty-three claims totaling approximately …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-baldwin-claims-auditing-2023m-113