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Town of Smyrna – Claims Audit Process (2022M-161)
… report – pdf] Audit Objective To determine whether the Town of Smyrna (Town) Board (Board) properly audited claims prior to …
https://www.osc.ny.gov/local-government/audits/town/2023/01/06/town-smyrna-claims-audit-process-2022m-161Brighton Central School District – IT Asset Management (S9-22-6)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not … or establish adequate controls to safeguard IT assets. As a result, officials cannot assure taxpayers that money …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/brighton-central-school-district-it-asset-management-s9-22-6Phoenix Central School District – IT Asset Management (S9-22-20)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not … IT assets or maintain complete IT inventory records. As a result, officials cannot assure taxpayers that money …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/phoenix-central-school-district-it-asset-management-s9-22-20State Agencies Bulletin No. 1023
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee increase and a … adjustment. Affected Employees Employees who are members of NYSCOPBA, Inc. and are currently in, or have been in … for those affected by the Arbitration Award (Chapter 214 of the Laws of 2009) will increase retroactively as follows: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1023-new-york-state-correctional-officers-and-police-benevolent-associationState Agencies Bulletin No. 904
… Purpose To inform agencies of an automatic rate change in the biweekly fee schedule for certain rates as … 6.23 Empire State Plaza Carpool 4.99 5.24 East Parking Garage Carpool 4.99 5.24 East Garage Roof Carpool 2.50 2.62 Sheridan Hollow Garage Carpool …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/904-automatic-rate-change-ogs-parkingState Agencies Bulletin No. 812
… Purpose To inform agencies of an automatic rate change in the biweekly fee schedule for certain rates as … 4.98 Empire State Plaza Carpool 2.82 4.99 East Parking Garage Carpool 2.82 4.99 East Garage Roof Carpool 1.49 2.50 Sheridan Hollow Garage Carpool …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/812-automatic-rate-change-ogs-parkingState Agencies Bulletin No. 983
… Purpose To inform agencies of an automatic rate change in the biweekly fee schedule for certain rates as … 6.98 Empire State Plaza Carpool 5.24 5.48 East Parking Garage Carpool 5.24 5.48 East Garage Roof Carpool 2.62 2.74 Sheridan Hollow Garage Carpool …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/983-automatic-rate-change-ogs-parkingTown of Ithaca – Information Technology (2017M-52)
… Purpose of Audit The purpose of our audit was to assess the Town’s IT policies and procedures for the period January 1, 2015 through …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-ithaca-information-technology-2017m-52Campbell-Savona Central School District - Budget Review (B2-15-10)
… Our purpose of our budget review was determine whether the significant revenue and expenditure projections in the District’s tentative budget for the 2015-16 fiscal … Recommendations Consider decreasing real property taxes by using reserve funds to finance operations as appropriate. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/campbell-savona-central-school-district-budget-review-b2-15-10Bayport-Blue Point Union Free School District – Leave Accruals (2015M-202)
… with employee leave balances periodically so they can determine if employees have sufficient leave balances …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bayport-blue-point-union-free-school-district-leave-accruals-2015m-202Town of Taylor – Financial Management (2016M-391)
… purpose of our audit was to assess the Board’s oversight and financial management of the Town's operations for the … 2016. Background The Town of Taylor is located in Cortland County and has a population of approximately 525. The Town is …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-taylor-financial-management-2016m-391Mandatory Contributions – Enhanced Reporting
… covered under RSSL Article 15, as modified by Chapter 18 of the Laws of 2012; and Most PFRS Tier 6 members covered under RSSL … Member Contributions page . You should maintain a record of a member’s contribution rates with your payroll records …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/mandatory-contributionsTown of Owego - Water Fund Operations (2021M-205)
… report - pdf] Audit Objective Determine whether Town of Owego (Town) officials provided adequate oversight of water fund operations. Key Findings Town officials did not provide adequate oversight of water fund operations. Specifically: 104 of 1,380 water …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-owego-water-fund-operations-2021m-205Northport - East Northport Union Free School District - Extra-Classroom Activity Fund (2021M-167)
… remitted, deposited, disbursed and reconciled. The District did not have proper procedures or a faculty auditor. … key information. ECA bank reconciliations from a middle school were performed incorrectly, resulting in balance … accounted for, supported, approved and reconciled. District officials agreed with our recommendations and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/northport-east-northport-union-free-school-district-extra-classroomManchester-Shortsville Central School District – Instructional Complex Capital Improvement Project (2021M-103)
… or have assurance that officials obtained services at the best cost. Officials added another project phase totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/manchester-shortsville-central-school-district-instructional-complexTri-Valley Central School District - Financial Management (2020M-17)
… complete report - pdf] Audit Objective Determine whether the Board and District officials properly managed fund … $218,000. The tax certiorari reserve was overfunded by nearly $1.9 million as of June 30, 2019. When unused … to comply with the statutory limit and use excess funds in a manner beneficial to taxpayers. District officials agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/tri-valley-central-school-district-financial-management-2020m-17Salem Volunteer Fire Department, Inc. - Financial Activities (2019M-205)
… funds were deposited. We found that 462 collections paid by checks totaling $84,076 were not deposited in a timely manner. Twelve credit card payments totaling $6,855 were not approved by the Board as required by the bylaws. The Board did not ensure …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/12/20/salem-volunteer-fire-department-inc-financial-activities-2019mQuaker Street Fire District – Board Oversight (2021M-96)
… whether the Quaker Street Fire District’s (District) Board of Fire Commissioners (Board) provided oversight to ensure … by their policy. Approved fuel credit card payments of $4,875 without supporting documentation. Did not ensure … whether the Quaker Street Fire Districts District Board of Fire Commissioners Board provided oversight to ensure …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/12/29/quaker-street-fire-district-board-oversight-2021m-96U-Crest Fire District #4 – Travel Expenditures (2017M-35)
… U-Crest Fire District #4 is a district corporation of the State, distinct and separate from the Town of Cheektowaga in … The Board adopted a resolution establishing a per diem rate of $100 to cover meals and incidental travel … travel policy. Ensure reimbursements for meals and hotels are no greater than the GSA rates. Plan conference …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/26/u-crest-fire-district-4-travel-expenditures-2017m-35Town of Milo – Financial Condition (2020M-172)
… the Town Board (Board) effectively managed the Town of Milo’s (Town) financial condition. Key Findings The Board … The Board did not adopt realistic budgets for each of its funds from 2017 through 2020, multiyear financial and … the following policies: Fund Balance Reserve Budgeting As of December 31, 2020, the general, highway and water funds …
https://www.osc.ny.gov/local-government/audits/town/2021/04/23/town-milo-financial-condition-2020m-172