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Yates County – County Clerk Cash Receipts (2015M-223)
… Purpose of Audit The purpose of our audit was to examine the Clerk’s cash receipt process … 19, 2015. Background Yates County, which has a population of approximately 25,300, is governed by a 14-member Board of …
https://www.osc.ny.gov/local-government/audits/county/2015/12/04/yates-county-county-clerk-cash-receipts-2015m-223Mattituck-Cutchogue Union Free School District - Claims Processing (2018M-131)
… Key Findings The controls over claims processing were not always effective. As a result, the purchasing agent … (i.e., purchase orders issued after the goods or services have already been ordered or received). Key Recommendations … and have initiated or indicated they planned to initiate corrective action. … MattituckCutchogue Union …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/mattituck-cutchogue-union-free-school-district-claims-processing-2018mMoriah Central School District – Internal Controls Over Leave Accruals (2014M-84)
… of Audit The purpose of our audit was to determine if the District had established effective internal controls over leave accruals for the period of July 1, 2012 through January 31, 2014. Background The Moriah Central School District is located in the Towns of Crown Point, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/moriah-central-school-district-internal-controls-over-leave-accrualsValley Stream 24 Union Free School District – New Hire Paperwork (2022M-189)
… – pdf] Purpose of Audit The purpose of our audit was to determine whether District officials ensured that new …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/valley-stream-24-union-free-school-district-new-hire-paperwork-2022m-189State Agencies Bulletin No. 275
… Purpose To advise agencies of a decrease in New York City resident … and Institution checks dated October 18, 2001. Tax Tables To request a copy of the NYS-50-SUB-New York Withholding Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/275-changes-new-york-city-resident-withholding-tables-and-new-york-cityBroadalbin-Perth Central School District – Health Insurance Buyouts and Separation Payments (2014M-146)
… Audit The purpose of our audit was to examine the adequacy and support for the District’s calculations of separation payments and health insurance buyouts for the period July 1, 2012 … Broadalbin, Perth, Johnstown, Mayfield and Northampton in Fulton County, the Towns of Edinburg, Galway and Providence …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/15/broadalbin-perth-central-school-district-health-insurance-buyouts-andEvans-Brant Central School District – Travel Expenditures and Reimbursements (2014M-194)
… Purpose of Audit The purpose of our audit was to examine the District’s travel … Central School District is located in the Towns of Brant, Eden and Evans in Erie County. The District, which is governed by an elected seven-member Board of Education, operates five schools with approximately 2,900 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/03/evans-brant-central-school-district-travel-expenditures-andMassapequa Water District (2014M-100)
… Purpose of Audit The purpose of our audit was to determine if the Board appropriately provided individual life insurance policies to District employees for the period January 1 through … 2013. Background The Massapequa Water District is located in the Town of Oyster Bay in Nassau County and serves the …
https://www.osc.ny.gov/local-government/audits/district/2014/06/13/massapequa-water-district-2014m-100Village of Schuylerville – Procurement (2014M-228)
… services as required by statute. A purchase awarded by the best value method, in which non-price factors can be considered, did not adhere to best value requirements. Key Recommendations Ensure that … accordance with statute. Provide guidance relating to the best value method as an alternative for awarding purchase …
https://www.osc.ny.gov/local-government/audits/village/2014/10/31/village-schuylerville-procurement-2014m-228Longwood Public Library – Bank Account Management (2015M-309)
… July 1, 2014 through June 30, 2015. Background Longwood Public Library, located in the Town of Brookhaven in Suffolk County, is a school district public library that received a provisional …
https://www.osc.ny.gov/local-government/audits/library/2016/02/05/longwood-public-library-bank-account-management-2015m-309State Agencies Bulletin No. 1885
… Purpose The purpose of this bulletin is to notify agencies that the pensionable overtime earnings (OT) limit for Tier 6 … beginning Administration paychecks dated January 6, 2021 and Institution paychecks dated January 14, 2021. OSC Actions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1885-tier-6-pensionable-overtime-earnings-limit-calendar-year-2021-employeesPoughkeepsie City School District - Extra-Classroom Activities and Information Technology Assets (2019M-15)
… oversight of extra-classroom activity (ECA) finances and properly safeguarded and secured the District’s information technology (IT) assets. Key Findings Student treasurers and faculty advisors did not maintain adequate supporting …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/poughkeepsie-city-school-district-extra-classroom-activities-andVillage of Red Hook - Procurement and Claims Auditing (2019M-100)
… Determine whether Village officials procured goods and services in compliance with the procurement policy. Determine whether claims were … payment. Key Findings Village officials did not: Follow the adopted procurement policy when acquiring goods. Issue …
https://www.osc.ny.gov/local-government/audits/village/2019/10/11/village-red-hook-procurement-and-claims-auditing-2019m-100Lakeland Central School District - Reserves Management (2019M-113)
… the financial objectives, funding levels and conditions for use for the District’s reserves. The District’s tax certiorari … objectives, optimal funding levels and conditions for use for each reserve. Perform an analysis of the tax …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/19/lakeland-central-school-district-reserves-management-2019m-113Maple Avenue Volunteer Fire Company #4 – Cash Disbursements (2016M-118)
… Purpose of Audit The purpose of our audit was to determine if cash disbursements were properly approved and … approximately $10,700. Key Finding The Treasurer did not comply with the provision of the bylaws that requires … by requiring that bills be paid only after they have been reviewed and approved. … Maple Avenue Volunteer …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/06/03/maple-avenue-volunteer-fire-company-4-cash-disbursements-2016m-118Introduction – Information Technology Contingency Planning
… Computer systems and electronic data are fundamental to daily business transactions, communication, and accounting … of an incident. The goal of IT contingency planning is to enable a computer system and/ or electronic data to be recovered as quickly and effectively as possible …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/introduction2021 Financial Condition Report – 2021 Financial Condition Report
… demonstrated by New Yorkers in responding to the multitude of challenges. The impact of the economic shutdown on the State’s financial plan was … Report can help New Yorkers better understand the impacts of the COVID-19 pandemic, the ongoing risks and challenges, …
https://www.osc.ny.gov/reports/finance/2021-fcrSUNY Bulletin No. SU-313
… Purpose The purpose of this bulletin is to notify agencies of an automatic union dues increase. … Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. … SUNY Bulletin No SU313 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-313-united-university-professions-uup-dues-increaseUnified Court System Bulletin No. UCS-122
… using the new Deduction Code 534 . The vendor will submit all transactions for enrollments, cancellations and/or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-122-new-deduction-code-534-first-unum-insuranceSUNY Bulletin No. SU-366
… Purpose: The purpose of this bulletin is to notify agencies of a change in the dues structure. Affected Employees: SUNY employees … the request of UUP, OSC will update the base annual salary for the calculation of dues (Deduction Codes 222 UUP Member …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-366-united-university-professions-uup-change-dues-structure