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IV.3 Overview – IV. Accounting Codes - Uses and Descriptions
… and other miscellaneous receipts. Taxes are the largest source of State revenues followed by Federal grants and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3-overviewTown of Virgil – Board Oversight (2015M-40)
… of our audit was to assess the Town’s internal controls and Board oversight for the period January 1, 2013 through … The Town of Virgil is located in Cortland County and has a population of approximately 2,400. The Town is … that adequate controls were in place over the billing and collecting of water and sewer rents. A number of …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-virgil-board-oversight-2015m-40Orchard Park Public Library – Audit of Claims (2016M-191)
… Background The Orchard Park Public Library is located in the Town of Orchard Park in Erie County. The Library is a member of the Buffalo and … ensure that the Secretary documents its approval of claims in the Board minutes. Develop and adopt a comprehensive …
https://www.osc.ny.gov/local-government/audits/library/2016/08/19/orchard-park-public-library-audit-claims-2016m-191Westchester Library System – Procurement (2015M-199)
… The Westchester Library System is a nonprofit cooperative public library system which was chartered by the New York … services for the use and benefit of the system’s member public libraries. Key Recommendation Modify the procurement … for purchases made for or on behalf of the member public libraries to ensure that staff adheres to competitive …
https://www.osc.ny.gov/local-government/audits/library/2015/10/02/westchester-library-system-procurement-2015m-199Town of Owego – Financial Management (2015M-179)
… December 31, 2014. Background The Town of Owego is located in Tioga County and has a population of approximately 20,000. … actual results. The Town accumulated almost $2.7 million in the town-wide general fund and more than $1.5 million in the town-outside-village general fund. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-owego-financial-management-2015m-179Town of Seneca Falls - Credit Card and Travel Expenditures (2018M-144)
… Determine whether the Board ensured that credit card and travel expenditures were adequately supported and for … $12,938, for which the Town incurred approximately $3,774 in interest and finance charges. Key Recommendations … interest charges or late fees. Town officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-seneca-falls-credit-card-and-travel-expenditures-2018m-144Waterloo Central School District - Financial Condition Management (2019M-137)
Determine whether the Board and District officials adequately managed the Districts financial condition
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/04/waterloo-central-school-district-financial-condition-management-2019m-137Roosevelt Union Free School District - Information Technology (2019M-193)
… to help prevent and properly respond to a malicious attack of the District’s Information Technology (IT) system. Key Findings The Board … District officials disagreed with certain findings in our report. Our comments on issues raised in the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/roosevelt-union-free-school-district-information-technology-2019m-193State Police Bulletin No. SP-221
… represented by the Police Benevolent Association of the New York State Troopers, Inc. and employees in Bargaining Unit 62, represented by the New York State Police Investigators Association are affected. … At the request of the Police Benevolent Association of the New York State Troopers, Inc., the calculation routine for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-221-modification-deduction-code-302-pba-disability-insuranceTown of Stockton – Financial Management (2014M-90)
… 13, 2014. Background The Town of Stockton is located in Chautauqua County and has a population of approximately … The Board has consistently overestimated appropriations in annual budgets. Town officials have not developed a … Reduce the unexpended surplus fund balances in the general and highway town-wide funds and adopt a policy …
https://www.osc.ny.gov/local-government/audits/town/2014/09/12/town-stockton-financial-management-2014m-90Town of Mina – Financial Management and Vehicle Fuel Procurement (2014M-34)
… January 6, 2014. Background The Town of Mina is located in Chautauqua County and has a population of approximately … blended gasoline was purchased from State contract vendors in 2012 and 2013. Key Recommendations Adopt a policy and … county contracts to ensure that vehicle fuel is procured in the most economical manner. … The purpose of our audit was …
https://www.osc.ny.gov/local-government/audits/town/2014/06/06/town-mina-financial-management-and-vehicle-fuel-procurement-2014m-34Hammondsport Central School District – Nonresident Tuition (2016M-248)
… through June 16, 2016. Background The Hammondsport Central School District is located in the Town of Tyrone in Schuyler … in Steuben County. The District, which operates one school with approximately 500 students, is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/hammondsport-central-school-district-nonresident-tuition-2016m-248Batavia City School District – Information Technology Equipment Inventory (2022M-74)
… and paid approximately $17,000 in annual service fees in the 2021-22 fiscal year for missing devices. Key … list and perform an annual physical inventory. Reconcile the BOCES-owned inventory list and remove and/or return …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/batavia-city-school-district-information-technology-equipment-inventoryThe Domestic Relations Order – Divorce and Your Benefits
… determine that the member’s ex-spouse is entitled to share in the member’s benefit. Therefore, we will honor a properly … unlike a private pension plan, the rights of membership in NYSLRS belong only to the member. The spouse of a member … and surviving spouse protections of ERISA do not apply in the case of a state governmental plan. All rights given to …
https://www.osc.ny.gov/retirement/members/divorce/domestic-relations-orderAccounts Payable Advisory No. 37
… have not reconciled their credit card charges timely. In fact, some unreconciled charges date back to April 2012. … Travel (NET) Charges To run reports to obtain details in SFS about outstanding credit card charges, navigate in the SFS as follows: Procurement Card transactions SFS Main …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/37-reconciliation-credit-card-transactionsSUNY Bulletin No. SU-206
… Employees Employees designated management or confidential in the State University of New York – BU13 who meet the … Dates The 2014 Discretionary Award should be processed in Administration Pay Period 9L, paychecks dated 08/13/14 … A copy of the roster will be provided to OSC in an Excel format. To pay the 2014 Discretionary Award as a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-206-2014-discretionary-award-managementconfidential-employeesSUNY Bulletin No. SU-221
… Employees Employees designated management or confidential in the State University of New York – BU13 who meet the … Dates The 2015 Discretionary Award should be processed in the Administration Pay Period 9L, paychecks dated 08/12/15 … A copy of the roster will be provided to OSC in an Excel format. To pay the 2015 Discretionary Award as a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-221-2015-discretionary-award-managementconfidential-employeesCUNY Bulletin No. CU-550
… Purpose To explain the agency procedures for reporting rate increases … earnings. Affected Employees CUNY employees in the title of Maintenance Worker Background The rate increases are … and filed on October 20, 2015 between the Comptroller of the City of New York and the City Employees Union Local …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-550-cuny-rate-increase-maintenance-workerTowns’ Road Management Plans (2014-MR-2)
… letter reports to the following Towns: Binghamton [pdf] , Delhi [pdf] , Dryden [pdf] , Highland [pdf] , Masonville …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2015/03/20/towns-road-management-plans-2014-mr-2Wage Theft Investigations
… is efficiently utilizing its resources to undertake and complete wage theft investigations timely and whether these efforts are successful in recovering funds … mission is to protect workers, assist the unemployed and connect job seekers to jobs. Its Division of Labor …
https://www.osc.ny.gov/state-agencies/audits/2014/06/06/wage-theft-investigations