Search
Lyndonville Central School District – Procurement and Claims Audit (2022M-144)
… goods and services and audited and approved claims prior to payment. Key Findings The Board and District officials did not ensure goods and services were procured in accordance … not ensure claims were properly audited and approved prior to payment. District officials did not comply with …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/lyndonville-central-school-district-procurement-and-claims-audit-2022mSelected Performance Measures (Follow-Up)
… Objective To determine the extent of implementation of the seven recommendations included in … Program The Metropolitan Transportation Authority (MTA) is a public benefit corporation chartered by the New York … referred to as the Agencies.) The administrative arm is known as MTA Headquarters. The MTA is required under the …
https://www.osc.ny.gov/state-agencies/audits/2022/04/08/selected-performance-measures-followTown of Albion – Supervisor’s Records and Reports (2024M-111)
… real property tax revenue and a $109,000 expenditure for a storage building. In addition, budgetary transfers totaling …
https://www.osc.ny.gov/local-government/audits/town/2024/11/08/town-albion-supervisors-records-and-reports-2024m-111Opinion 88-12
… refuse collection services) -- Competitive Bidding (need for where one municipality provides a service to another) … GARBAGE -- Collection of (municipal cooperation agreement for services) GENERAL MUNICIPAL LAW, §119-o; VILLAGE LAW, §4-412: A village may provide for refuse collection services on a cooperative basis either …
https://www.osc.ny.gov/legal-opinions/opinion-88-12State Agencies Bulletin No. 1223
… agencies of the tax related withholding requirements for 2013. Effective Date(s) Paychecks dated after January 1, … Social Security wage base limit will increase to $113,700 for 2013. The temporary reduction in Social Security payroll tax rate (4.2%) for employees expires December 31, 2012. Effective, January …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1223-summary-tax-related-withholding-requirements-2013CUNY Bulletin No. CU-451
… notify CUNY agencies of a health insurance rate adjustment for certain CUNY employees. Affected Employees CUNY employees … calculated. Employees who had a health insurance deduction for the check date of July 12, 2012 for any of the listed deduction codes, are due an adjustment. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-451-city-university-new-york-health-insurance-rate-adjustmentTown of Elizabethtown – Supervisor’s Records and Reports (2015M-346)
… Purpose of Audit The purpose of our audit was to review the Town’s accounting … $1.3 million for the general, highway and water funds. Key Findings The Supervisor did not maintain complete …
https://www.osc.ny.gov/local-government/audits/town/2016/05/06/town-elizabethtown-supervisors-records-and-reports-2015m-346Town of Murray – Capital Projects (2014M-086)
… Purpose of Audit The purpose of our audit was to review the … through February 25, 2014. Background The Town of Murray is located in Orleans County, had a population of approximately 4,988 as of the 2010 Census and is governed by an elected five-member Town Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-murray-capital-projects-2014m-086Town of Schroeppel – Cash Disbursements (2014M-296)
… Purpose of Audit The purpose of our audit was to examine the Town’s … through March 31, 2014. Background The Town of Schroeppel is located in Oswego County and has a population of approximately 8,500. The Town is governed by an elected five-member Town Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/town/2015/01/09/town-schroeppel-cash-disbursements-2014m-296Northern Onondaga Public Library District – Cash Disbursements (2013M-236)
… January 31, 2013. Background The Northern Onondaga Public Library District is located in the Towns of Clay and Cicero in Onondaga County. A 12-member Board of Trustees governs the …
https://www.osc.ny.gov/local-government/audits/library/2013/11/08/northern-onondaga-public-library-district-cash-disbursements-2013m-236Town of Ausable – Water and Sewer District Financial Operations (2015M-274)
… Purpose of Audit The purpose of our audit was to review the financial operations of Ausable Water District 2, Ausable Water District 3 and …
https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-ausable-water-and-sewer-district-financial-operations-2015m-274Town of Caton – Supervisor’s Records and Reports (2014M-359)
… was to determine if the Supervisor properly accounted for and reported the Town’s financial transactions for the period January 1, 2011 through July 31, 2014. … an elected five-member Town Board. Budgeted appropriations for 2014 totaled approximately $1.5 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-caton-supervisors-records-and-reports-2014m-359Quality of Internal Control Certifications (Follow-Up)
… Purpose In 2012, we conducted a series of audits at 12 State agencies focusing specifically … of the seven common recommendations included in our series of reports. Background Our initial audit reports … issues discussed in this review. … In 2012 we conducted a series of audits at 12 State agencies focusing specifically …
https://www.osc.ny.gov/state-agencies/audits/2015/07/07/quality-internal-control-certifications-followMitchell-Lama Vacancies (Follow-Up)
… of their affordability; consequently, the waiting lists for many of these apartments can be quite lengthy. To ensure … Developments are required to provide a written explanation for the apartments that have been vacant for more than 120 days as well as a plan of action to resolve …
https://www.osc.ny.gov/state-agencies/audits/2023/05/12/mitchell-lama-vacancies-followDepartment of Health (Department) Examination of Travel Expenses
… 23, 2012 through December 31, 2017 were appropriate and made in accordance with the State’s travel rules and regulations. Background State employees are eligible for … that exceeded the maximum allowable rates, and inflated transportation reimbursements. We also found the employee …
https://www.osc.ny.gov/state-agencies/audits/2019/03/20/department-health-department-examination-travel-expensesOverview – Reporting Elected and Appointed Officials
… for calculating the number of days worked by elected and appointed officials. These requirements apply to all elected and appointed officials who: Are members of NYSLRS; and Do not participate in a time-keeping system that either …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/overviewTown of Allegany – Financial Management (2015M-103)
… Purpose of Audit The purpose of our audit was to evaluate the Board’s financial management … 1, 2009 through February 2, 2015. Background The Town of Allegany is located in Cattaraugus County and has a …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-allegany-financial-management-2015m-103State Agencies Bulletin No. 872
… Purpose To inform agencies of the new process for checking the Retirement Plan checkbox in Box 13 of the … Retirement Arrangements (IRAs),” and Instructions for Form W-2, the Retirement Plan checkbox in Box 13 of the Form W-2 must be checked for all employees who are eligible for a retirement plan, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/872-change-process-retirement-plan-checkbox-form-w-2Behavior Analysts of New York, LLC – Compliance With the Reimbursable Cost Manual
… The audit covered costs reported on BANY’s CFR for the reporting year ended June 30, 2015. About the Program BANY is an SED-approved, for-profit provider of preschool special education services … between three and five years of age. BANY is reimbursed for these services through rates set by SED, which are based …
https://www.osc.ny.gov/state-agencies/audits/2020/01/31/behavior-analysts-new-york-llc-compliance-reimbursable-cost-manualContract Advisory No. 21
… in SFS and funds reserved (pre-encumbered) to be available for use via Purchase Order (PO). A list of contracts that … 21 . Any contracts which have not been made available for use should be acted on immediately. Detailed instructions for updating a converted contract are available on the SFS …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/21-reminder-update-and-pre-encumber-contracts-converted-during-ee1-october-2015