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State Agencies Bulletin No. 1996
… in certain Security Services Unit (BU21) titles who work at one of the following DOH facilities are affected: … dated 02/24/2022. Eligibility Criteria Employees who work at a DOH facility and have overtime earnings effective … 2.5 RC5 C72 CH5 Covid-19 OT Hry/Biw 2.5 RO5 O19 O21 OT 2.5 with Partial IIB BU21 N/A OID O25 OT for Ann 2080 - 2.5 R25 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1996-pilot-program-establishing-temporary-overtime-rate-employees-certainWest Nyack Fire District – Claims Processing (2014M-259)
… January 1, 2013 through June 24, 2014. Background The West Nyack Fire District is a district corporation of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/west-nyack-fire-district-claims-processing-2014m-259Comptroller DiNapoli Releases Municipal Audits
… Thomas P. DiNapoli today announced his office completed audits of the Village of Fultonville , Town of Livonia and the Seymour Public Library District . “In today’s fiscal climate, budget …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-auditsDelaware County – Third-Party Contractual Services (2014M-287)
… the County’s policies and procedures for contracting with third-party service providers for the period January 1, … contracts. Ensure that written contracts are entered into with third-party service providers, indicating the contract …
https://www.osc.ny.gov/local-government/audits/county/2015/03/06/delaware-county-third-party-contractual-services-2014m-287Delaware County – Vehicle Usage and Disposal (2014M-258)
… the controls over the County’s vehicle fleet operations for the period January 1, 2013 through August 15, 2014. … 19-member Board of Supervisors. Budgeted appropriations for 2014 were approximately $129.6 million. Key Findings … policy specifies that each department head is responsible for establishing written procedures for the assignment of …
https://www.osc.ny.gov/local-government/audits/county/2015/04/24/delaware-county-vehicle-usage-and-disposal-2014m-258Town of Tonawanda – Recreation Fees (2017M-133)
… was to review the Recreation Department’s cash receipts for the period January 1, 2016 through April 18, 2017. … five-member Town Board. Operating budget appropriations for 2017 total approximately $101 million. Key Findings The … to ensure that cash receipts were properly accounted for, recorded accurately or deposited in a timely fashion. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-tonawanda-recreation-fees-2017m-133Caledonia Joint Fire District – Internal Controls Over Financial Operations (2013M-350)
… Joint Fire District is located in Livingston County, and is governed by a Board of Fire Commissioners that … totaled $292,725. Key Findings The Treasurer processes and pays certain claims prior to the Board’s audit which are … audit. The Board did not use the prescribed budget format, and adopted budgets which did not include the required …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/caledonia-joint-fire-district-internal-controls-over-financial-operationsSt. Lawrence County – Financial Condition (2016M-173)
… St. Lawrence County is located in northern New York State and encompasses one city, 32 towns and 12 villages. The County, which has a population of … The County has not had sufficient cash to pay its bills and other obligations when due, resulting in issuing $10 …
https://www.osc.ny.gov/local-government/audits/county/2016/06/24/st-lawrence-county-financial-condition-2016m-173Rockland County Department of Social Services – Service Contracts (2014M-368)
… our audit was to examine internal controls over agreements with contracted service providers for the period January 1, … temporary help to eligible individuals and families with social service and financial needs. The Department’s … providers submit all performance and financial reports with supporting documentation of actual costs, as stipulated …
https://www.osc.ny.gov/local-government/audits/county/2015/06/12/rockland-county-department-social-services-service-contracts-2014m-368Herkimer County – Sales Tax Distributions and Bank Reconciliations (2017M-178)
… that sales tax payments are distributed in accordance with the agreement with the City of Little Falls. The County Legislature should …
https://www.osc.ny.gov/local-government/audits/county/2017/12/15/herkimer-county-sales-tax-distributions-and-bank-reconciliations-2017m-178Town of Waterloo – Board Oversight (2017M-110)
… The Board did not enter into intermunicipal agreements with the Village of Waterloo for water and sewer services … Ensure written intermunicipal agreements are entered into with any municipality for which services are to be provided …
https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-waterloo-board-oversight-2017m-110Accounts Payable Advisory No. 5
… postal services, such as Pitney Bowes Guidance: Consistent with the Guide to Financial Operations (GFO), Chapter XII, … should contain the eight digit account number associated with the meter, followed by a space, and then the date of the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/5-complex-entity-payments-postageWilson Central School District – Reserves and Fuel Accountability (2016M-44)
… Niagara County. The District, which operates two schools with approximately 1,290 students, is governed by an elected … approximately $24.9 million. Key Findings Four reserves with balances totaling $7.3 million appear to be overfunded …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/wilson-central-school-district-reserves-and-fuel-accountability-2016m-44Peru Central School District – Extra-Classroom Activity Funds (2017M-69)
… the 10 student ledgers we reviewed were not in agreement with the central treasurer’s ledger. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/peru-central-school-district-extra-classroom-activity-funds-2017m-69Patchogue-Medford Union Free School District – Leave Accruals (2016M-236)
… Suffolk County. The District, which operates 11 schools with approximately 7,800 students, is governed by an elected … leave accruals. Award personal days in accordance with individual contracts and CBAs. Develop a procedure to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/patchogue-medford-union-free-school-district-leave-accruals-2016m-236Schuylerville Central School District – Fund Balance (2016M-113)
… The Schuylerville Central School District is located in eastern Saratoga County. The District, which operates three …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/schuylerville-central-school-district-fund-balance-2016m-113Otselic Valley Central School District – Procurement (2022M-58)
… bid by other governments. District officials agreed with our findings and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/otselic-valley-central-school-district-procurement-2022m-58Village of Clinton – Financial Management (2014M-316)
… adequate oversight of the Village’s financial operations and the Clerk-Treasurer’s office for the period June 1, 2012 … is located in the Town of Kirkland in Oneida County and has a population of approximately 1,900. The Village is … The Clerk-Treasurer’s financial records were inaccurate and unreliable. Not all claims had evidence of Board …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-clinton-financial-management-2014m-316Greater Syracuse Property Development Corporation – Enforcement Mortgages (2017M-39)
… September 30, 2016. Background The Greater Syracuse Property Development Corporation (Land Bank) is a … and tax-delinquent properties to productive use. Property sales requiring significant renovation or …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/28/greater-syracuse-property-development-corporation-enforcement-mortgagesVillage of Hillburn – Internal Controls Over Cash Receipts and Disbursements (2013M-392)
… of our audit was to review the Village’s cash receipt and disbursement practices for the period of June 1, 2012 … is located in the Town of Ramapo in Rockland County and is governed by a three-member Board of Trustees. Its … million. Key Findings The Board has not developed policies and procedures for cash receipt and disbursement duties, and …
https://www.osc.ny.gov/local-government/audits/village/2014/04/18/village-hillburn-internal-controls-over-cash-receipts-and-disbursements-2013m-392