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Village of Schuylerville – Procurement (2014M-228)
… audit was to evaluate the Village’s procurement practices for the period June 1, 2012 through April 30, 2014. … five-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year are approximately $1.5 million. … officials did not always use competitive procedures for the procurement of goods and services as required by …
https://www.osc.ny.gov/local-government/audits/village/2014/10/31/village-schuylerville-procurement-2014m-228Longwood Public Library – Bank Account Management (2015M-309)
… our audit was to examine Library officials’ management of bank accounts for the period July 1, 2014 through June 30, … Longwood Public Library Bank Account Management 2015M309 …
https://www.osc.ny.gov/local-government/audits/library/2016/02/05/longwood-public-library-bank-account-management-2015m-309State Agencies Bulletin No. 1885
… OSC will update PayServ to reflect the pensionable OT earning limit for 2021 of $17,301.00 for Tier 6 ERS members. …
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)
… did not maintain adequate supporting documentation for 25 deposits totaling $37,256. The central treasurer did not prepare timely reports for the Board or the auditor. IT assets valued at $11,397 … not be located. Key Recommendations Maintain documentation for all ECA receipts. Ensure that the central treasurer …
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)
… did not: Follow the adopted procurement policy when acquiring goods. Issue request for proposals for professional …
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)
… for use for the District’s reserves. The District’s tax certiorari reserve balance could fund approximately eight … for use for each reserve. Perform an analysis of the tax certiorari reserve fund balance to determine proper …
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)
… January 1, 2014 through January 31, 2016. Background The Maple Avenue Volunteer Fire Company #4 is a volunteer … Maple Avenue Volunteer Fire Company 4 Cash Disbursements …
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
… Message from the Comptroller State Fiscal Year (SFY) 2020-21 will long be remembered for the disruption caused by the COVID-19 pandemic and for the resilience demonstrated by … Provides citizens with an overview of the financial condition of New York State It presents …
https://www.osc.ny.gov/reports/finance/2021-fcrSUNY Bulletin No. SU-313
… salary of $32,437 or less is .9% of the adjusted biweekly gross. The deduction for employees with a base salary of $32,438 or more is 1% of the adjusted biweekly gross. There is no maximum amount for annual dues. Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-313-united-university-professions-uup-dues-increaseSUNY Bulletin No. SU-366
… salary of $36,420 or less is .9% of the adjusted biweekly gross. The deduction for employees with a base salary of $36,421 or more is 1% of the adjusted biweekly gross. There is no maximum amount for annual dues. Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-366-united-university-professions-uup-change-dues-structureTransportation and Warehousing Sector – New York City Industry Sector Dashboards
… and warehousing sector is an important component of the local economy. During the pandemic, visitor numbers … and business buying behaviors amid the implementation of social distancing measures. The pandemic accelerated an existing trend of increasing e-commerce sales; in sales tax year 2023, …
https://www.osc.ny.gov/osdc/reports/nyc-sectors/transportation-and-warehousingTown of Freetown - Records and Reports (2018M-213)
… reports. The bookkeeper did not record all expenditures in the general and highway funds in a timely manner. The annual update document (AUD) was not filed in a timely manner for the 2017 fiscal year. Key …
https://www.osc.ny.gov/local-government/audits/town/2019/01/18/town-freetown-records-and-reports-2018m-213Slingerlands Fire District – Professional Services (2014M-250)
… Purpose of Audit The purpose of our audit was to review whether the District obtained … The Slingerlands Fire District is a district corporation of the State, distinct and separate from the Towns of …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/07/slingerlands-fire-district-professional-services-2014m-250Yates County – County Clerk Cash Receipts (2015M-223)
… our audit was to examine the Clerk’s cash receipt process for the period January 1, 2014 through August 19, 2015. … a 14-member Board of Legislators. Budgeted appropriations for 2015 total approximately $42.8 million. Key Findings The … Clerk has not established written policies and procedures for cash receipts. Cash receipt duties are not adequately …
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)
… were not always effective. As a result, the purchasing agent approved 12 purchase orders (6 percent) for purchases …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/mattituck-cutchogue-union-free-school-district-claims-processing-2018mUnified Court System Bulletin No. UCS-122
… Purpose To notify agencies of a new voluntary insurance deduction code. Background The New York State Court … has requested a new deduction code for Group Life Insurance offered through Unum Provident Insurance for their members. Affected Employees Employees in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-122-new-deduction-code-534-first-unum-insuranceOpinion 98-9
… fix a schedule of municipal fees or charges to be paid by persons requesting the use of those services. Absent action … on a town-wide basis or within an ambulance district, persons within the town or the ambulance district must … provision has been made for the imposition of user fees on persons requesting the use of the services provided by the …
https://www.osc.ny.gov/legal-opinions/opinion-98-9Opinion 91-7
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in which district may contract for provision of) FIRE PROTECTION DISTRICTS -- Ambulance Service (by fire … under which the emergency rescue and first aid squad of a village fire department may provide general ambulance …
https://www.osc.ny.gov/legal-opinions/opinion-91-7Opinion 2005-7
… in the opinion. WATER DISTRICTS -- Water Supply (service to users located outside a water district) WATER RENTS -- … WATER SUPPLY AND DISTRIBUTION -- Water Supply (service to users located outside a water district) GENERAL MUNICIPAL … district. (2) A town water district may provide service to users located outside the district pursuant to Town Law …
https://www.osc.ny.gov/legal-opinions/opinion-2005-7