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Akron Fire Department – Financial Activities (2014M-196)
… 16, 2014. Background The Akron Fire Department is located in the Village of Akron in Erie County. The Department provides fire protection … overall financial management. The Board elects a Treasurer who acts as the Department’s chief fiscal …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/04/10/akron-fire-department-financial-activities-2014m-196Village of Scotia – Internal Controls Over Selected Financial Operations (2012M-148)
… is located in the Town of Glenville in Schenectady County and has approximately 7,700 residents. The Village is … a Board of Trustees which comprises four elected Trustees and an elected Mayor. The Village’s budgeted appropriations … controls over the collection, recording, reconciliation, and enforcement of parking ticket fines. The Village does not …
https://www.osc.ny.gov/local-government/audits/village/2013/01/11/village-scotia-internal-controls-over-selected-financial-operations-2012m-148Town of Mansfield – Financial Management and Claims Processing (2012M-241)
… our audit was to evaluate the Town’s financial management for the period January 1, 2007 to December 31, 2012 and the internal controls over claims processing for the period January 1, 2011 to August 31, 2012. Background … in fund balance from the 2009 to the 2011 fiscal years. For 2013 Town officials took steps to correct their budget …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-mansfield-financial-management-and-claims-processing-2012m-241State Agencies Bulletin No. 1858.1
… Bulletin No. 1858 . Purpose The purpose of this bulletin is to provide agencies information regarding the outreach and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18581-outreach-escheatment-2019-uncashed-payroll-checksState Agencies Bulletin No. 1799.1
… purpose of this bulletin is to inform agencies of changes in certain garnishment deduction amounts, or in some instances, garnishments no longer being taken for … State tax levies. Affected Employees Employees who have a writ of garnishment or New York State tax levy are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/17991-update-general-deduction-rules-writs-garnishments-and-new-york-stateTown of Chesterfield – Internal Controls Over Selected Financial Operations (2014M-331)
… Port Kent Water District 1 and internal controls over the Tax Collector’s financial activities for the period January 1, …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-chesterfield-internal-controls-over-selected-financial-operations-2014m-331Newark School District Public Library – Board Oversight (2014M-54)
… required guidance to staff to ensure compliance with laws related to procurement, bidding, and avoidance and … enough funds to cover payroll, payroll taxes, health insurance premium, and fees for its services. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/library/2014/06/20/newark-school-district-public-library-board-oversight-2014m-54Attica Central School District – Financial Management (2016M-127)
… Background The Attica Central School District is located in the Towns of Attica, Bennington, Java, Middlebury, Orangeville, Sheldon and Wethersfield in Wyoming County; the Towns of Alexander and Darien in … be within the legal limit. The District has not developed a comprehensive written plan that communicates the need for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/attica-central-school-district-financial-management-2016m-127LaFayette Central School District – Reserves (2013M-387)
… $19.4 million. Key Findings Four of the five reserve funds in the District were not formally established. However, since the Board funded these reserve funds over multiple fiscal years, they can be considered de facto reserve funds. The District did not have a plan for funding several …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/lafayette-central-school-district-reserves-2013m-387Niagara Charter School – Student Enrollment and Billing (2013M-294)
… Audit The purpose of our audit was to examine the student enrollment and billing processes for the period July 1, 2012 … through September 6, 2013. Background The Niagara Charter School, located in the Town of Wheatfield, Niagara County, is …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/niagara-charter-school-student-enrollment-and-billing-2013m-294Am I Required to Have an Audit?
… and sponsors of length of Service Award Programs (LOSAP) for volunteer firefighters are required each year by law to … A local government that expends $1,000,000 or more in federally awarded funds in its fiscal year is also … responsible for receiving and disbursing moneys. For this purpose, the relevant laws do not define the term …
https://www.osc.ny.gov/local-government/audits/am-i-required-have-auditState Agencies Bulletin No. 1911
… Documentation Staff / Information Technology Staff 18 PEF Operations & Logistics (role expired COB February 3, 2021) POD Site Manager 25 PEF Operations & Logistics (role expired COB February 3, 2021 Chief / Lead 23 PEF Operations & Logistics (role expired February 3, 2021) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1911-processing-payments-activities-related-covid-19-vaccine-effortState Agencies Bulletin No. 1866
… attachment. The IRS does not require a corrected Form W-2 for an address change. There is a blackout period for Form W-2c processing from mid-December to mid-February … blackout period ends, the priority is processing the W-2cs for the year in which the Statute of Limitations is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1866-general-tax-tipsEast Bloomfield-Holcomb Fire Department – Financial Operations (2017M-160)
East BloomfieldHolcomb Fire Department Financial Operations 2017M160
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/17/east-bloomfield-holcomb-fire-department-financial-operationsCayuga County Community College – Information Technology (2013M-291)
… Purpose of Audit The purpose of our audit was to assess the College’s internal controls over Information Technology for … August 27, 2013. Background The Cayuga County Community College is sponsored by Cayuga County and operates two … other supporting documentation for five installed software programs that required licensing. Software was found on one …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/14/cayuga-county-community-college-information-technology-2013m-291Justice Court Fund: Invoice Billing Program
… his or her monthly report to the Justice Court Fund (JCF). At the time of filing each justice must send a check for the …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-invoice-billing-programRhinebeck Central School District – Extra-Classroom Activities (2017M-135)
… officials’ management of extra-classroom activities for the period July 1, 2015 through April 30, 2017. … with approximately 1,100 students. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $33 … did not maintain adequate supporting documentation for cash receipts. The Board did not adopt an adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/rhinebeck-central-school-district-extra-classroom-activities-2017m-135City of Ogdensburg - Payroll Processing – (2014M-207)
… of duties. The payroll clerk performed all significant phases of the payroll process. No one reviews the completed …
https://www.osc.ny.gov/local-government/audits/city/2014/09/26/city-ogdensburg-payroll-processing-2014m-207City of New Rochelle – Financial Condition (2014M-158)
… the City’s financial condition for the period January 1, 2013 through March 18, 2014. Background The City of New … general fund unassigned fund balance has increased from $1.6 million to $6.1 million from fiscal years 2011 through 2013. The City’s …
https://www.osc.ny.gov/local-government/audits/city/2014/08/29/city-new-rochelle-financial-condition-2014m-158Village of Monticello – Board Oversight (2016M-337)
… April 6, 2016. Background The Village of Monticello is located in the Town of Thompson in Sullivan County. The … has a population of approximately 6,500, is governed by an elected five-member Board of Trustees. The annual budget … of consecutive estimated readings before an actual water meter reading was done or address how water accounts should …
https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-monticello-board-oversight-2016m-337