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Broome County – Financial Condition (2017M-187)
… 23, 2017. Background Broome County, located in the central southern portion of upstate New York commonly referred to as the Southern Tier, has a population of approximately 200,000 and …
https://www.osc.ny.gov/local-government/audits/county/2018/02/08/broome-county-financial-condition-2017m-187Division of Housing and Community Renewal Bulletin No. DH-23
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee … the increase as follows: Annual Salary Deduction Amount Up to $28,000 $20.80 $28,001 to $38,000 $21.70 $38,001 to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-23-district-council-37-local-1359-division-housing-andDivision of Housing and Community Renewal Bulletin No. DH-29
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee … the increase as follows: Annual Salary Deduction Amount Up to $28,000 $21.70 $28,001 to $38,000 $22.60 $38,001 to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-29-district-council-37-local-1359-division-housing-andCity of Binghamton - Water System Cybersecurity (2018M-152)
… City officials adequately safeguarded electronic access to the water system. Key Findings City officials did not: Adequately safeguard the electronic access to the water system. Implement a formal process to stay updated on system cybersecurity threats. Prevent or …
https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-binghamton-water-system-cybersecurity-2018m-152Village of Atlantic Beach - Payroll (2018M-254)
… officials ensured that salaries were paid accurately to employees. Key Findings Village officials: Did not perform … Did not audit and approve the building permit fees paid to the building inspector. Underbudgeted the amount paid to the building inspector by an average of $45,214 (113 …
https://www.osc.ny.gov/local-government/audits/village/2019/05/03/village-atlantic-beach-payroll-2018m-254Elmira Heights Central School District – Financial Condition (2014M-76)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … The District’s reliance on fund balance and reserves to finance planned operating deficits has depleted available funds to dangerous levels. District officials improperly …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/elmira-heights-central-school-district-financial-condition-2014m-76Village of Argyle – Water Billing and Collections (2023M-148)
… did not formally adopt the water billing rates charged to customers. The Board did not enforce 39 unpaid customer … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/village/2024/05/31/village-argyle-water-billing-and-collections-2023m-148Town of Otselic – Records and Reports and Conflict of Interest Audit Follow-Up (2021M-36-F)
… of Review Based on our limited procedures, Town officials have made almost no progress on implementing corrective …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-otselic-records-and-reports-and-conflict-interest-audit-follow-2021m-36-fAccounts Payable Advisory No. 65
… Due Date on an exception basis. It may be necessary to override the calculated Schedule Due Date in special … Adjusting the System Calculated Schedule Due Date in Guide to Financial Operations (GFO) Chapter XII, Section 5.F – Selecting the Appropriate Payment Terms , to enable the Statewide Financial System to pay the voucher …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/65-accounts-payable-advisory-no-65Payments Not Requiring Pre-Audit – Improving the Effectiveness of Your Claims Auditing Process
… or interest payments on debt. Payments made pursuant to a court order. Amounts due upon lawful contracts for …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/payments-not-requiring-pre-auditIslip Housing Authority – Cash Disbursements (2017M-167)
… to examine the Authority’s cash disbursement procedures for the period July 1, 2015 through March 31, 2017. … and check signing functions. While the Director was on leave, the account clerk applied the Director’s electronic … designated signees to use electronic signatures to imprint on Authority checks and requires signees to maintain custody …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/10/27/islip-housing-authority-cash-disbursements-2017m-167Town of Hamden – Financial Condition (2013M-86)
… purposes over which there is direct control (such as real property taxes) to fund appropriation increases and reduce …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-hamden-financial-condition-2013m-86Overview – Information Technology Contingency Planning
… something smaller, such as malfunctioning software caused by a computer virus. Since no computer system can be expected … Larger organizations may need a suite of plans that go by many different names — business continuity, IT …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/overviewState Agencies Bulletin No. 147
… New York State Employee Retirement System (ERS) and who have a pay basis code of FEE. Employees in this category were …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/147-new-frc-earnings-code-fee-retirement-creditSpringville-Griffith Institute Central School District – Financial Management (2015M-221)
… Springville-Griffith Institute Central School District is located in the Towns of Aurora, Boston, Colden, Collins and … ledgers. District officials did not always pay employees at the proper pay rates, and payroll was not always …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/springville-griffith-institute-central-school-district-financialClyde-Savannah Central School District – Financial Condition (2015M-338)
… audit was to evaluate the District’s financial condition for the period July 1, 2012 through October 22, 2015. … Findings The Board did not adopt realistic budgets based on historical or known trends, and the District generated … actual needs and include realistic estimates based on historical trends or other identified analysis. Review all …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/clyde-savannah-central-school-district-financial-condition-2015m-338Required Reporting
… Report (AFR) Chart of Accounts Lookup Information on AFR Non-Filers AFR Filing Status Tracker Justice Court … Fund Justice Court Fund Reporting (JCR) JCR User Guide for Town and Village Justices [pdf] Justice Court Handbook … [xlsx] AC237 – Statement of County Court and Trust Funds on Deposit [pdf] Open Estates Reporting AC2983 – Report …
https://www.osc.ny.gov/local-government/required-reportingVillage of Quogue – Justice Court (2015M-18)
… our audit was to examine the Court’s financial operations for the period June 1, 2012 through February 28, 2014. … Key Findings The Court had bail money totaling $35,955 on deposit, of which only $8,550 was for current cases. … and verify that all receipt numbers are accounted for on a monthly basis. Ensure that monthly bank reconciliations …
https://www.osc.ny.gov/local-government/audits/village/2015/05/08/village-quogue-justice-court-2015m-18Mid-Hudson Library System – Procurement (2016M-261)
… Poughkeepsie in Dutchess County, which serves 66 regional libraries in Columbia, Dutchess, Greene, Putnam and Ulster … of Trustees, elected for five-year terms by the member libraries. The Library System's budget for 2015 totaled … are made using State contract on behalf of member public libraries. Modify the Library System's procurement policy to …
https://www.osc.ny.gov/local-government/audits/library/2016/10/07/mid-hudson-library-system-procurement-2016m-261Islip Fire District – Disbursements (2020M-9)
… Audit Objective Determine whether disbursements were made in compliance with New York State General Municipal Law and … enforce the adopted travel policy when approving $125,028 in travel expenditures. District officials: Made 107 … Ensure that conference and travel expenditures are in compliance with the District’s travel policy. Ensure …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-disbursements-2020m-9