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Town of Carlisle – Fund Balance (2017M-106)
… Board. Budgeted appropriations for the general and highway funds for 2017 totaled $827,305. Key Findings The Board has … the Town’s objectives and goals for using the accumulated funds. General fund balance totaled $623,000 at the end of … and acceptable level for fund balances for all Town funds, and adopt a fund balance policy that reflects these …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-carlisle-fund-balance-2017m-106Town of Hoosick – Departmental Cash Collections and Sales Tax Allocation (2016M-428)
… Town's pool and skating rink and the allocation of sales tax revenue for the period January 1, 2015 through August 31, … at the Town pool. The Town did not properly allocate sales tax revenues to its part-town funds in compliance with …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hoosick-departmental-cash-collections-and-sales-tax-allocation-2016m-428Town of Scriba – Board Oversight (2017M-83)
… district assessments were levied in accordance with local law requirements, and whether Town officials adequately … were not charged for water system debt as per local law. Town officials need to improve safeguards for computer … Charge water system debt in accordance with the local law. Update computer policies, monitor compliance, provide …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-scriba-board-oversight-2017m-83Town of Poughkeepsie – Parking Violation Enforcement and Collection (2016M-416)
… and consider other or enhanced measures that may increase the collection of fines and related penalties. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-poughkeepsie-parking-violation-enforcement-and-collection-2016m-416Town of Portland – Water Operations (2017M-45)
… a population of approximately 4,800. The Town is governed by an elected five-member Town Board. Budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-portland-water-operations-2017m-45Chatham Central School District – Financial Management (2023M-11)
… On average, annually over-estimated appropriations by $3.2 million (9.9 percent). Maintained four reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/chatham-central-school-district-financial-management-2023m-11Town of Ticonderoga – Capital Project Management (2023M-38)
… Key Recommendations Monitor capital projects activity by requiring reports on a monthly basis. Maintain complete …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-ticonderoga-capital-project-management-2023m-38Village of St. Johnsville – Records and Reports (2015M-1)
… for the general, water, sewer, cemetery and recreational funds for the 2014-15 fiscal year totaled approximately $2 …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-st-johnsville-records-and-reports-2015m-1Chappaqua Central School District - Fixed Assets (2022M-186)
… totaling $25,022 did not have asset tags, as required by the District’s fixed asset procedures. 25 disposed assets …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/chappaqua-central-school-district-fixed-assets-2022m-186State Agencies Bulletin No. 2142
The purpose of this bulletin is to notify agencies of the 2023 plan year maximum salary limit and pensionable overtime earnings limit for Tier 5 TRS members
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2142-tier-5-maximum-salary-limit-and-pensionable-overtime-ot-earnings-limitChenango Valley Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-162)
… additional entry points into a network and, if accessed by attackers, could be used to inappropriately access and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/chenango-valley-central-school-district-network-user-accounts-andBroome-Delaware-Tioga Board of Cooperative Educational Services – Capital Planning (2023M-1)
… (BOCES) officials properly planned and budgeted for capital expenditures. Key Findings BOCES officials did not properly plan or budget for capital expenditures. Between 2018-19 and 2020-21, officials … that use BOCES’ services) school districts’ surplus funds over the last three school years. Although most of the …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/16/broome-delaware-tioga-board-cooperative-educational-services-capital-planning-2023mCity of Amsterdam – Treasurer’s Office Collections (2022M-203)
… of the Treasurer’s office collections as required by the City charter. The software collection system should …
https://www.osc.ny.gov/local-government/audits/city/2023/06/23/city-amsterdam-treasurers-office-collections-2022m-203DiNapoli: Approves $4.7 Million DOT Bridge Contract After Integrity Monitor Put in Place
… of this contract in March, DOT has taken the right step by requiring the contractor to hire, at the company’s …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-approves-47-million-dot-bridge-contract-after-integrity-monitor-put-placeXIV.14.E Recording General Capital Assets – XIV. Special Procedures
… should be classified in the appropriate account code to indicate the type of fixed asset owned. General capital … current replacement cost of the component being renovated. To be considered a general fixed asset, an improvement must: … $100,000 Have a useful life of two years or more Guide to Financial Operations REV. 09/16/2023 … General capital …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14e-recording-general-capital-assetsXIV.7 Monitoring Payments Made to Vendors – XIV. Special Procedures
… SECTION OVERVIEW AND POLICIES One important control in New York’s Statewide Financial System requires Business Unit staff to verify all payments made are valid. To help in this monitoring …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv7-monitoring-payments-made-vendorsTrumansburg Central School District – Procurement (2022M-13)
… to develop written procurement procedures as required by the District’s purchasing policy. Competitively bid two …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/trumansburg-central-school-district-procurement-2022m-13East Moriches Union Free School District – Financial Condition Management (2022M-1)
… which made it appear that the District needed to increase taxes and use appropriated fund balance to close …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/east-moriches-union-free-school-district-financial-condition-managementXI.14.B Publication of Grants Opportunities – XI. Procurement and Contract Management
… encourages use of the Contract Reporter, as well as the Grants Opportunity Portal , as the frequency of publication … to ensure adequate competition for all competitive grants. As with any procurement, the failure of the state …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi14b-publication-grants-opportunitiesState Agencies Bulletin No. 1972
… to The New York State Deferred Compensation Plan or by calling the Nationwide Helpline at 1-800-422-8463. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1972-deferred-compensation-maximum-contribution-limits-calendar-year-2022