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Town of Villenova – Purchasing (2014M-52)
… audit was to evaluate internal controls over purchasing for the period of January 1, 2013 through January 24, 2014. … is approximately 1,100 residents. Budgeted appropriations for 2014 total about $775,000. Key Findings Town officials did not solicit quotes for certain purchases. Purchase prices were not always …
https://www.osc.ny.gov/local-government/audits/town/2014/04/18/town-villenova-purchasing-2014m-52Town of Clarkson – Budgeting and Board Oversight (2013M-339)
… Purpose of Audit The purpose of our audit was to review the Town’s budgeting practices and Board oversight … were not actually reduced at the levels represented to taxpayers in the adopted budgets. The Board also has not … updated or enforced adequate financial-related policies to ensure Town resources are protected. The financial duties …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-clarkson-budgeting-and-board-oversight-2013m-339Bloomingburg Fire Company #1 – Disbursements (2013M-83)
… made 149 check disbursements totaling $81,400 and 157 debit card transactions totaling $32,200. Key Findings The … Nine of the 40 checks totaling $8,700 and 20 of the 60 debit card transactions totaling $7,500 had no documentation …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/28/bloomingburg-fire-company-1-disbursements-2013m-83Town of Wright – Financial Operations (2014M-277)
… Board did not perform an annual audit of the Supervisor’s books and records. Key Recommendations Adopt realistic … compliance. Perform an annual audit of the Supervisor’s books and records. …
https://www.osc.ny.gov/local-government/audits/town/2015/04/10/town-wright-financial-operations-2014m-277Town of Kiantone – Town Clerk (2014M-273)
The purpose of our audit was to review the processes and procedures over Town Clerk operations for the period January 1 2013 through August 1 2014
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-kiantone-town-clerk-2014m-273Town of Niskayuna – Water Operations (2013M-328)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over water operations … in the water receivable control account and failed to audit the Receiver’s financial records and reports … Include water collections in the monthly reports to the Supervisor and deposit and remit all water fees …
https://www.osc.ny.gov/local-government/audits/town/2014/05/23/town-niskayuna-water-operations-2013m-328Wantagh Fire District – Payroll (2013M-176)
… salaries and wages. However, although the Board adopted a leave accrual policy, District officials did not enforce the policy’s maximum accumulated leave limits. Four of the six employees’ leave balances we …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/20/wantagh-fire-district-payroll-2013m-176Town of Saugerties – Justice Court Operations (2015M-47)
… 3, 2014. Background The Town of Saugerties is located in Ulster County and has a population of approximately … Justices. The Court collected approximately $1 million in fines, fees and surcharges during our audit period. Key …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/12/town-saugerties-justice-court-operations-2015m-47Opinion 91-50
… ("LGAC") may be substituted for cash retainage pursuant to section 139 of the State Finance Law. Section 139(3) permits a contractor to withdraw all or any … the State of New York. The bonds of LGAC are not listed in section 139(3). Section 3244 of the Public Authorities Law …
https://www.osc.ny.gov/legal-opinions/opinion-91-50Town of Alexander – Internal Controls Over Justice Court Operations (2013M-195)
The purpose of our audit was to review the Towns internal controls over Court operations for the period January 1 2012 through June 12 2013
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-alexander-internal-controls-over-justice-court-operations-2013m-195IV.1 Overview – IV. Accounting Codes - Uses and Descriptions
… information, the reporting functions depend on accurate account coding on all transactions within the SFS. … of resources, liabilities, deferred inflows of resources, fund balance, revenues, and expenditures for each fund. The … for non-Federal State Operations, Medicaid, Temporary Assistance for Needy Families, and the Environmental …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv1-overviewCUNY Bulletin No. CU-836
… is to provide the City University of New York instructions for processing the CUNY Health Benefits Buy-Out Waiver … Employees receive an annual incentive payment in exchange for waiving their City health benefits when other non-City … Enrollment/Change Form. An employee will receive $1,000 for waiving family coverage or $500 for waiving individual …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-836-cuny-health-benefits-buy-out-waiver-programOnline Services
… We offer a growing list of secure Online Services for customers, clients and business partners. For certain services, you must first enroll to get a user ID and password. Log in You must log in to use these services VendRep System (VRS) | Create Account Contact …
https://www.osc.ny.gov/online-servicesWestfield, Town of – Financial Management (2013M-389)
… County, is governed by a five-member elected Town Board and has a population of approximately 4,900 residents. The … The Board adopted budgets that inappropriately allocated sales and use tax revenues to the general town-wide fund, at … and highway town-outside-village funds based on personal service costs. Account for all sales and use tax revenues in …
https://www.osc.ny.gov/local-government/audits/town/2014/05/02/westfield-town-financial-management-2013m-389Town of Harmony – Justice Court (2014M-004)
… of what the Board had reviewed. We found that 10 of the 20 cases tested had been either dismissed or paid, and one case was still pending. The … not provide us with any documentation for the other nine cases. Key Recommendations Submit monthly reports to the JCF …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/04/18/town-harmony-justice-court-2014m-004Town of Croghan – Financial Management (2014M-340)
… 2013 through May 31, 2014. Background The Town of Croghan is located in Lewis County and has a population of approximately 3,100. The Town is governed by … financial management practices for the period January 1 2013 through May 31 2014 …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-croghan-financial-management-2014m-340Ordinary Disability (Section 362) – Career Plan
… or mental incapacity, and have ten or more years of service credit, you may be eligible for an ordinary … are in service or within 90 days from the date you: Are last paid on the payroll; Are last on an authorized medical leave of absence for up to two …
https://www.osc.ny.gov/retirement/publications/1642/ordinary-disability-section-362Ordinary Disability (Section 362) – Police and Fire Plan
Police and Fire Plan information for PFRS Tier 1 2 3 Article 11 5 and 6 members under Sections 375b and 375c Ordinary Disability Section 362
https://www.osc.ny.gov/retirement/publications/1512/ordinary-disability-section-362Ordinary Disability – Regional State Park Police Plan
… Retirement System before September 1, 1997. For those who last joined on or after September 1, 1997 only the … or mental incapacity and have ten or more years of service credit, you may be eligible for an ordinary … are in service or within 90 days from the date you: Are last paid on the payroll; Are last on an authorized medical …
https://www.osc.ny.gov/retirement/publications/1867/ordinary-disabilityTown of Clifton – Financial Management (2014M-217)
… through April 30, 2014. Background The Town of Clifton is located in St. Lawrence County and has approximately 750 residents. … approximately $1.4 million. Key Findings The Town had a cash deficiency of approximately $325,000 at the end of … oversight of financial activities for the period January 1 2013 through April 30 2014 …
https://www.osc.ny.gov/local-government/audits/town/2014/10/17/town-clifton-financial-management-2014m-217