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Selected Aspects of Discretionary Spending
… Purpose To determine whether the New York State Thruway Authority's … highway system known as the Thruway. The Authority strives to provide its customers with a roadway that is safely …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spending-0Hourly Based Information Technology Services
… and (iii) exclusively for hours worked. Background In November 2012, the Division of the Budget and OGS jointly … The hourly bill rates for standard titles are based on job title, skill level, skill demand level, and region of … and most specialty title consultants are based in part on months of experience. Bill rates vary within job titles, …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/hourly-based-information-technology-servicesTown of Pittsfield – Disbursements (2013M-82)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly … January 1, 2011, to December 19, 2012. Background The Town of Pittsfield is located in Otsego County and has a …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-pittsfield-disbursements-2013m-82Akron Fire Department – Financial Activities (2014M-196)
… made payable to an educational institution, as required by the Department’s regulations. Ensure that the information …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/04/10/akron-fire-department-financial-activities-2014m-196Village of Scotia – Internal Controls Over Selected Financial Operations (2012M-148)
… internal controls over selected financial operations for the period June 1, 2010, to October 31, 2011. Background … approximately 7,700 residents. The Village is governed by a Board of Trustees which comprises four elected Trustees and … and enforcement of parking ticket fines. The Village does not participate in the New York State Department of …
https://www.osc.ny.gov/local-government/audits/village/2013/01/11/village-scotia-internal-controls-over-selected-financial-operations-2012m-148Town of Mansfield – Financial Management and Claims Processing (2012M-241)
… and has approximately 800 residents. The Town is governed by an elected five-member Town Board (Board) consisting of … which have not been audited and approved for payment by the Board, except where allowed by law. … Town of Mansfield Financial Management and Claims …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-mansfield-financial-management-and-claims-processing-2012m-241State Agencies Bulletin No. 1858.1
… year 2019 are affected. Background Abandoned Property Law §102 requires uncashed checks become abandoned property after one year. Abandoned Property Law §1422 requires State agencies to perform certain payee … on October 13, 2020. A second outreach letter was sent via certified mail to all employees with a 2019 uncashed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18581-outreach-escheatment-2019-uncashed-payroll-checksState Agencies Bulletin No. 1799.1
… or in some instances, garnishments no longer being taken for employees due to new minimum wage rates affecting the … State tax levies. Affected Employees Employees who have a writ of garnishment or New York State tax levy are … taken. If an employee’s garnishment is no longer taken, it does not necessarily mean the employee’s garnishment has been …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/17991-update-general-deduction-rules-writs-garnishments-and-new-york-stateTown of Chesterfield – Internal Controls Over Selected Financial Operations (2014M-331)
… 31, 2014. Background The Town of Chesterfield is located in Essex County and has a population of approximately 2,450. … not maintain adequate records, did not assess penalties to all tax payments received after the due date and did not … when they are received, properly assess penalties to all tax payments that are not received by the due date and …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-chesterfield-internal-controls-over-selected-financial-operations-2014m-331Newark School District Public Library – Board Oversight (2014M-54)
… vendor to access the Library’s bank account. … Newark School District Public Library Board Oversight 2014M54 …
https://www.osc.ny.gov/local-government/audits/library/2014/06/20/newark-school-district-public-library-board-oversight-2014m-54Attica Central School District – Financial Management (2016M-127)
… the District’s financial management practices and reserves for the period July 1, 2012 through March 18, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $28.2 … a comprehensive written plan that communicates the need for maintaining certain reserve balances, the Board’s …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/attica-central-school-district-financial-management-2016m-127LaFayette Central School District – Reserves (2013M-387)
… financial condition related to the establishment, funding and use of reserves for the period July 1, 2011 through June … Background The District is located in Onondaga County and the Onondaga Nation Territory. It is governed by a Board … the Board did not adopt written policies for establishing and using reserve funds. The Board’s extensive use of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/lafayette-central-school-district-reserves-2013m-387Niagara Charter School – Student Enrollment and Billing (2013M-294)
… in the Town of Wheatfield, Niagara County, is governed by a Board of Trustees that currently has 10 members, … (FTEs), which resulted in over-billing school districts by more than $10,200. We also reviewed the 2012-13 fiscal year FTE report prepared by School officials and found that the School may be owed …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/niagara-charter-school-student-enrollment-and-billing-2013m-294Am I Required to Have an Audit?
… firefighters are required each year by law to have an audit conducted by an external auditor. A local government that expends … awarded funds in its fiscal year is also required to have an audit, conducted by an external auditor, in accordance …
https://www.osc.ny.gov/local-government/audits/am-i-required-have-auditState Agencies Bulletin No. 1911
… & Logistics (role expired COB February 3, 2021) POD Site Manager 25 PEF Operations & Logistics (role expired COB …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1911-processing-payments-activities-related-covid-19-vaccine-effortEast Bloomfield-Holcomb Fire Department – Financial Operations (2017M-160)
… Canandaigua in Ontario County. The Department is governed by a five-member Board of Directors. Combined total revenues … audit of the Department’s accounting records, as required by the Department’s bylaws. Prepare monthly bank …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/17/east-bloomfield-holcomb-fire-department-financial-operationsCayuga County Community College – Information Technology (2013M-291)
… County Community College is sponsored by Cayuga County and operates two campuses. The College is a part of the State University of New York (SUNY) system, and is governed by a 10-member Board of Trustees (Board) which comprises nine appointed members and a student trustee. Key Findings The College does not have …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/14/cayuga-county-community-college-information-technology-2013m-291Justice Court Fund: Invoice Billing Program
… and village justice courts and municipalities participate in our Invoice Billing Program (IBP). Summary of the Invoice … for accounting for the payments he or she receives from the court. Accounting for Justice Court Funds [pdf] . … JCF has processed the month’s reports for all justices in the municipality, we will send an invoice and billing …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-invoice-billing-programRhinebeck Central School District – Extra-Classroom Activities (2017M-135)
… The Rhinebeck Central School District is located in the Towns of Clinton, Hyde Park, Milan, Red Hook, Rhinebeck and Stanford in Dutchess County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/rhinebeck-central-school-district-extra-classroom-activities-2017m-135City of Ogdensburg - Payroll Processing – (2014M-207)
… 31, 2014. Background The City of Ogdensburg is located in St. Lawrence County and has a population of 11,128. The … segregation of duties. The payroll clerk performed all significant phases of the payroll process. No one reviews … payroll clerk’s duties so that one person does not control all significant aspects of the payroll process. Where it is …
https://www.osc.ny.gov/local-government/audits/city/2014/09/26/city-ogdensburg-payroll-processing-2014m-207