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Town of Marlborough - Water and Sewer Financial Operations (2018M-160)
… overdue customer accounts. Town officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/town/2018/10/26/town-marlborough-water-and-sewer-financial-operations-2018m-160New Hyde Park Fire District - Payroll (2018M-165)
… Findings Direct supervisors did not review or approve 244 of 309 timecards (79 percent) totaling $171,092. The Secretary did not document the reasons for adjustments of 151 of 158 payroll hours (96 percent) totaling $4,451. … hours worked. District officials generally agreed with our recommendations and indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/26/new-hyde-park-fire-district-payroll-2018m-165Finn Academy: An Elmira Charter School - Information Technology (2018M-141)
… personnel who use IT resources, including the importance of physical security and protection of personal, private, … School officials disagreed with certain aspects of our findings and recommendations, but indicated they planned … corrective action. Appendix B includes our comments on issues raised in the School’s response letter. …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/11/02/finn-academy-elmira-charter-school-information-technology-2018m-141Cassadaga Valley Central School District - Financial Management (2018M-110)
… limit by more than $950,000, or five percentage points, as of June 30, 2017. Three reserves totaling $3 million were … include reasonable estimates for appropriations and use of appropriated fund balance. Reduce the unrestricted fund … and reasonable. District officials generally agreed with our recommendations and indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/cassadaga-valley-central-school-district-financial-management-2018m-110State Agencies Bulletin No. 1044
… agencies that the pensionable overtime earnings limit for calendar year 2011 is $15,450.00 Affected Employees … January 1st. OSC Actions Once processing is complete for the final 2010 paycheck (Administration checks dated … the pensionable overtime earnings limit of $15,450.00 for 2011. Agency Actions Agencies should ensure that …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1044-tier-5-pensionable-overtime-earnings-limit-calendar-year-2011-employeesJefferson Community College – Procurement (2017M-156)
… Finding The College’s purchasing policy does not address insurance coverage and competitive methods to procure it. Key … policy to include a method to seek competition for insurance coverage. …
https://www.osc.ny.gov/local-government/audits/community-college/2017/10/27/jefferson-community-college-procurement-2017m-156Town of Carrollton – Justice Court Operations (2018M-21)
… The Justices' cash balances exceeded known liabilities by a combined total of approximately $6,340 as of October 12, 2017, and Court officials were unable to determine the composition of these excess balances. The … required annual examination of Court records or contract with an independent public accountant for an audit. Key …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/05/11/town-carrollton-justice-court-operations-2018m-21Town of Hartwick – Water District Operations (2017M-250)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that bills for water services were charged equitably to all system users for the period January 1, 2016 through … serviced the water meters. Water rents were not billed to some District users. Key Recommendations Continue working …
https://www.osc.ny.gov/local-government/audits/town/2018/05/04/town-hartwick-water-district-operations-2017m-250Vendor File Advisory No. 1
… the Vendor File. If a DBA is entered, the vendor may not pass the IRS TIN match and therefore, may not be registered …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/1-regarding-doing-business-dbaAurora-Colden Fire District No. 6 – Financial Activity (2017M-208)
… July 19, 2017. Background The Aurora-Colden Fire District No. 6 is a district corporation of the State, distinct and … AuroraColden Fire District No 6 Financial Activity 2017M208 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/29/aurora-colden-fire-district-no-6-financial-activity-2017m-208East Meadow Public Library – Claims Auditing (2017M-275)
… Purpose of Audit The purpose of our audit was to determine whether the Board conducted an effective audit of claims prior to payment for the period July 1, 2016 …
https://www.osc.ny.gov/local-government/audits/library/2018/03/09/east-meadow-public-library-claims-auditing-2017m-275Walton Fire District – Financial Operations (2017M-238)
… June 30, 2017. Background The Walton Fire District is a district corporation of the State, distinct and separate from the Town and Village of Walton, in Delaware County. The District is governed by an elected … adopted unrealistic budgets with significant variances in appropriations. The District does not have a documented …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/23/walton-fire-district-financial-operations-2017m-238Village of Ossining – Parking Ticket Collections (2017M-259)
… adequate system is in place to collect outstanding parking tickets for the period January 1, 2016 through September 18, … Village has approximately $1.8 million in unpaid parking tickets outstanding as of September 30, 2017. Tickets have remained on the unpaid parking tickets report …
https://www.osc.ny.gov/local-government/audits/village/2018/02/09/village-ossining-parking-ticket-collections-2017m-259Town of Broadalbin - Records and Reports (2018M-63)
… AUDs in a timely manner. Town officials generally agreed with our recommendations and have initiated, or indicated …
https://www.osc.ny.gov/local-government/audits/town/2018/06/22/town-broadalbin-records-and-reports-2018m-63Bronxville Union Free School District - Procurement (2018M-46)
… professional services. Enter into written agreements or pass resolutions for all current and future professional …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/bronxville-union-free-school-district-procurement-2018m-46Operational Advisory No. 7
… Subject: Update SFS – Agency Contact Data Guidance: The purpose of this advisory is to … Update SFS Agency Contact Data …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/7-agency-contact-updateAlternative and Out-of-Service Death Benefits – Regional State Park Police Plan
… death benefit may be payable. This benefit would equal the pension reserve under the plan that would have been … Tier 1 2 3 5 and 6 members covered by Section383a Covers pension disability and death benefits …
https://www.osc.ny.gov/retirement/publications/1867/alternative-and-out-service-death-benefitsAlternative and Out-of-Service Death Benefits – En-Con Police Officers Plan
… If you die while in service after having become eligible to retire, an alternative death benefit may be payable. This …
https://www.osc.ny.gov/retirement/publications/1822/alternative-and-out-service-death-benefitsShenendehowa Central School District – Claims Processing (2016M-137)
… claims were properly itemized and supported; the goods or services had been received and were for proper purposes; and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/shenendehowa-central-school-district-claims-processing-2016m-137Accounts Payable Advisory No. 8
… Units to pay for one invoice for each voucher processed in the SFS, consistent with Guide to Financial Operations … Invoice Number Requirements . Combining invoice numbers in the invoice number field on a voucher may cause the following problems: SFS will not automatically …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/8-one-invoice-voucher