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Village of Gilbertsville – Cash Receipts and Disbursements (2014M-267)
… has approximately 400 residents. The Village is governed by an elected three-member Board of Trustees. Budgeted …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-gilbertsville-cash-receipts-and-disbursements-2014m-267Hauppauge Union Free School District – Leave Accruals (2022M-150)
… records that we tested. The District may incur $46,271 in additional payroll costs if the errors are not corrected. … record their hours worked or not worked, which resulted in leave balances which may be overstated by 27 days. Ten … Recommendations Ensure leave accruals are accounted for in accordance with written procedures, CBAs and individual …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/30/hauppauge-union-free-school-district-leave-accruals-2022m-150Town of Homer – Conflict of Interest (2022M-148)
… Town of Homer (Town) officials had prohibited interests in Town contracts. Key Findings One Board member is the … the Board member had a prohibited conflict of interest in the welding company’s contracts with the Town pursuant to … Adopt procedures to help prevent prohibited interests in contracts. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2022/12/23/town-homer-conflict-interest-2022m-148Latham Fire Department – Length of Service Awards Program (2016M-279)
… audit was to examine the Department’s recordkeeping system for its Length of Service Awards Program (LOSAP) for the period January 1, 2015 through December 31, 2015. … Latham Fire Department provides fire protection services for portions of the Town of Colonie in Albany County. The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/latham-fire-department-length-service-awards-program-2016m-279Pittsfield Fire District – Board Oversight (2016M-305)
… for 2016 total $105,000. Key Findings The Board does not have any policies or procedures for credit card …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/12/09/pittsfield-fire-district-board-oversight-2016m-305Town of Austerlitz – Internal Controls Over Payroll and Fuel Inventory (2014M-365)
… to the payroll system and reconciling the payroll bank account. Department heads are not required to sign time …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-austerlitz-internal-controls-over-payroll-and-fuel-inventory-2014m-365Town of Lewis – Highway Purchases (2014M-103)
… goods and services. Authorize payment of claims only after the receipt of goods or services and only when claims …
https://www.osc.ny.gov/local-government/audits/town/2014/06/06/town-lewis-highway-purchases-2014m-103Jefferson County Industrial Development Agency – Audit Follow-Up (2020M-70-F)
… appointed by the County Legislature and responsible for JCIDA’s general management and financial and operational … (CEO) and Chief Financial Officer (CFO) are responsible for day-to-day operations. JCIDA funds its operations, in part, with fees charged for processing applications and for administering financial …
https://www.osc.ny.gov/local-government/audits/county/2024/11/15/jefferson-county-industrial-development-agency-audit-follow-2020m-70-fLansing Fire District – Investment Program (2023M-62)
audit lansing fire district
https://www.osc.ny.gov/local-government/audits/fire-district/2023/09/01/lansing-fire-district-investment-program-2023m-62Town of Berkshire – Board Oversight (2023M-122)
… (Town) officials ensured non-payroll disbursements were for appropriate Town purposes. Determine whether the Town … officials did not ensure non-payroll disbursements were for appropriate Town purposes. The Board did not: Segregate … all claims, require adequate supporting documentation for 59 claims totaling $51,519 or establish procedures to …
https://www.osc.ny.gov/local-government/audits/town/2024/08/30/town-berkshire-board-oversight-2023m-122Town of Plymouth – Fuel and Motor Oil Inventories and Procurement (2024M-16)
… and motor oil totaling $81,980. Unreimbursed fuel usage by the Plymouth Fire District (District) totaling $7,203. …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-fuel-and-motor-oil-inventories-and-procurement-2024m-16Assessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2024
… Objective To ascertain the total expenses incurred in administering the Motor Vehicle Financial Security Act and the Motor … Acts) for the State Fiscal Year ended March 31, 2024. About the Program The Acts help ensure that the operators of …
https://www.osc.ny.gov/state-agencies/audits/2025/02/25/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicleEdmeston Fire District – Claims Auditing and Annual Financial Reporting (2024M-116)
… audited claims and whether the Treasurer filed the required Annual Financial Reports (AFRs) in a timely manner. … excluded sales tax. Adopt a written procurement policy as required. Ensure the Treasurer filed the District’s AFRs for … by the Treasurer. Adopt a written procurement policy as required. File the delinquent AFRs with our Office within 60 …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/edmeston-fire-district-claims-auditing-and-annual-financial-reporting-2024mTown of Dayton – Audit Follow-Up (2019M-189-F)
… is located in Cattaraugus County. The Town is governed by an elected Town Board (Board) composed of five members …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-dayton-audit-follow-2019m-189-fIX.12.D Federal Funding Subject to CMIA – IX. Federal Grants
… nearly all cash disbursed under federal programs listed in the Assistance Listing Number (ALN) (formerly CFDA) is … are subject to the cash management requirements detailed in the CMIA statute INCLUDING the interest provisions. … nearly all cash disbursed under federal programs listed in the Catalog of Federal Domestic Assistance CFDA is subject …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12d-federal-funding-subject-cmiaIndustrial Development Agency Information
… New York ABO Public Authority Data Other Resources OSC Publications and Research Reports OSC IDA Audit Reports Other …
https://www.osc.ny.gov/local-government/resources/industrial-development-agency-informationState Agencies Bulletin No. 1021
… Purpose To explain OSC’s automatic processing of the General Salary and other Increases and to provide agencies with instructions … with the exception of the following: Code Narrative 410 Health Care Spending Account 420 NY Dependent Care …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1021-implementation-general-salary-and-other-increases-arbitration-eligibleXII.4.E Electronic Invoicing – XII. Expenditures
… Vendors enrolled in eInvoicing through the New York State Vendor Self Service Portal can submit electronic invoices to State agencies through the eSettlements module. eSettlements … Part 188 and the guidelines promulgated by the New York State Archives and Record Retention Administration . Agencies …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4e-electronic-invoicingUnified Court System Bulletin No. UCS-264
… October 2014, April 2015, April 2016, and April 2017 salary increases for Bargaining Units SR, SY and S9, and … 400 of the Laws of 2014 and Chapter 98 of the Laws of 2017, implemented the 2011-2021 Agreements between the State … (2.00%) or $1,000, whichever is greater effective April 1, 2017 for all eligible represented non-judicial employees in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-264-retroactive-salary-increases-bargaining-units-sr-sy-and-s9Unified Court System Bulletin No. UCS-74
… Salary and Location Pay Increases and the new Location Pay for employees in the Mid-Hudson area. To explain OSC’s automatic processing and provide instructions for payments not processed automatically. Eligible Employees … the State and various bargaining units and provides for Salary and Location Pay Increases for represented annual …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-74-april-2004-general-salary-increase-location-pay-increase-and