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City of Jamestown – Financial Condition (2016M-298)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition for the period … long-term fiscal health. Correct the accounting records to ensure health care costs and fund balance are properly …
https://www.osc.ny.gov/local-government/audits/city/2016/09/30/city-jamestown-financial-condition-2016m-298Accounts Payable Advisory No. 23
… should not have been coded as reportable to the IRS. As a reminder, when online Business Units process any voucher … “Withloading Codes” are submitted. All Business Units If a Business Unit processed a voucher with incorrect … information, please contact the Federal Reporting Unit in the State Comptroller’s Office at [email protected] …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/23-properly-coding-vouchers-withholdingAbout the Retirement System – What Every Employer Should Know
… The New York State and Local Retirement System (NYSLRS) … and Fire Retirement System (PFRS), created in 1966. NYSLRS is one of the largest public retirement systems in the world. … form , or call 866-805-0990 and press 1. Rev. 1/22 … What every employer should know about NYSLRS and what it …
https://www.osc.ny.gov/retirement/employers/partnership/about-retirement-systemTown of Pamelia – Financial Management (2015M-276)
… did not develop a comprehensive multiyear financial and capital plan. The clerk does not maintain detailed revenue … Develop and adopt a comprehensive multiyear financial and capital plan. Provide additional oversight of the clerk. … …
https://www.osc.ny.gov/local-government/audits/town/2016/01/15/town-pamelia-financial-management-2015m-276Tuckahoe Common School District - Extra-Classroom Activity (ECA) Funds (2018M-229)
… purposes. Key Findings The Board did not appoint a faculty counselor, faculty auditor or a central treasurer as … proper approvals. Key Recommendations Appoint a faculty counselor, auditor and central treasurer. Ensure that clubs …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-extra-classroom-activity-eca-funds-2018mSir William Johnson Volunteer Fire Company, Inc. – Internal Controls (2015M-004)
… The Sir William Johnson Volunteer Fire Company, Inc. is a not-for-profit corporation that contracts with the Town of Johnstown, Fulton County, to provide fire protection to a portion of the Town. The Company is governed by a … and expenses. Perform monthly bank reconciliations in a timely manner and present them and bank statements to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/01/sir-william-johnson-volunteer-fire-company-inc-internalMalta Ridge Volunteer Fire Company, Inc. - Controls Over Financial Operations (2014M-178)
… Provide for two signatures on all checks in accordance with the Company’s by-laws. … Malta Ridge Volunteer Fire …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/12/malta-ridge-volunteer-fire-company-inc-controls-over-financialLumberland Fire Department Inc. – Controls Over Financial Activities (2014M-110)
… and emergency services to the Town of Lumberland in Sullivan County. The Department’s Executive Officers … and Secretary-Treasurer. The Department collected $248,000 in 2013. Key Findings While the Department adopted by-laws to dictate the manner in which it should conduct operations, Department officials …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/lumberland-fire-department-inc-controls-over-financial-activities-2014m-110Dutchess County – Financial Condition (2013M-370)
… expenses. The County’s general fund has had to subsidize a significant portion of both enterprise funds’ operations … $2.8 million to subsidize two enterprise funds in the 2014 proposed budget. Key Recommendation The …
https://www.osc.ny.gov/local-government/audits/county/2014/03/14/dutchess-county-financial-condition-2013m-370Warren County – Occupancy Tax and Weights and Measures (2016M-346)
… Purpose of Audit The purpose of our audit was to assess oversight of the occupancy tax and compliance with … a listing of all businesses in the County that are subject to device inspections. … Warren County Occupancy Tax and …
https://www.osc.ny.gov/local-government/audits/county/2017/03/31/warren-county-occupancy-tax-and-weights-and-measures-2016m-346Town of Red Hook - Financial Condition (2018M-171)
… increased from $292,780 to $917,351, or 213 percent. In June 2018, the Board adopted a fund balance policy that … balance and using the excess funds as a financing source in a manner that benefits taxpayers. Revise the fund balance …
https://www.osc.ny.gov/local-government/audits/town/2018/11/02/town-red-hook-financial-condition-2018m-171Financial Data: What is the general schedule/cycle of data availability?
… There is a lag between the end of a locality’s fiscal year and when that locality’s … financial report data becomes available to requesters. The major classes of general purpose local governments – … process. When the necessary review of annual reports of all localities within a class is completed, LGSA compiles …
https://www.osc.ny.gov/local-government/data/financial-data-what-general-schedulecycle-data-availabilityConcord Industrial Development Agency – Agency Management (2015M-61)
… Purpose of Audit The purpose of our audit was to review CIDA’s operations for the period January 1, 2012 through March 4, … The Board has not taken sufficient action to initiate new projects and encourage the creation or expansion of new …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/08/07/concord-industrial-development-agency-agency-managementCattaraugus County Industrial Development Agency – Community Benefit (2014M-344)
… and recreation facilities. The Agency is governed by a seven-member Board which is appointed by the Cattaraugus … Agency had 34 active projects with more than $227 million in total projected capital investments. Key Findings Agency …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/cattaraugus-county-industrial-development-agency-communityTown of Victory – Justice Court (2013M-66)
… Purpose of Audit The purpose of our audit was to review internal controls over the Court’s … January 1, 2012, to February 1, 2013. Background The Town of Victory is located in Cayuga County and has a population …
https://www.osc.ny.gov/local-government/audits/justice-court/2013/04/26/town-victory-justice-court-2013m-66Village of Hobart - Board Oversight (2018M-88)
… compensating controls. It also did not conduct an audit of the Clerk-Treasurer’s records and annual financial report. … that did not benefit taxpayers. A Trustee, as co-owner of a local hardware store, had a prohibited conflict of interest. 1 She received a direct or indirect monetary …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-hobart-board-oversight-2018m-88Village of Margaretville - Fiscal Management (2018M-78)
… May 31, 2017. The Village has no multiyear financial and capital plans or fund balance policy to plan for and finance … taxes. Develop comprehensive multiyear financial and capital plans, including a fund balance policy. District …
https://www.osc.ny.gov/local-government/audits/village/2018/08/17/village-margaretville-fiscal-management-2018m-78State Agencies Bulletin No. 929
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee increase and a … for those affected by the Arbitration Award (Chapter 214 of the Laws of 2009) will increase retroactively as follows: Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/929-new-york-state-correctional-officers-and-police-benevolent-associationState Agencies Bulletin No. 1187
… OSC Actions OSC will automatically increase the biweekly deduction for Dues (Code 291) and Agency Shop Fee (Code 295). … regarding this bulletin may be directed to the Payroll Deduction mailbox. Questions regarding the Dues and Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1187-new-york-state-correctional-officers-and-police-benevolent-associationState Agencies Bulletin No. 1164
… OSC Actions OSC will automatically increase the biweekly deduction for Dues (Code 491) and Agency Shop Fee (Code 495). … regarding this bulletin may be directed to the Payroll Deduction mailbox. Questions regarding the Dues and Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1164-new-york-state-correctional-officers-and-police-benevolent-association