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State Agencies Bulletin No. 1217.1
… types of settlement agreements, depending on the forum in which the legal claim is pending at the time it is … to resolve a legal dispute while a proceeding is pending in front of either (1) an administrative agency authorized … an electronic copy of those provisions in the final Court Order, Award, or Settlement Agreement, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/12171-new-requirements-and-procedures-processing-salary-payments-pursuantExternal Peer Review Results
… External Peer Review Results In March 2016, the National State Auditors Association … every three years to ensure the completion of audits in accordance with applicable government auditing standards. … audits of local governments and school districts. In total, 419 audits completed by the Division for the period …
https://www.osc.ny.gov/local-government/audits/external-peer-review-resultsTown of Colden – Highway Operations (2017M-127)
… Background The Town of Colden is located in Erie County and has approximately 3,200 residents. The Town is governed … Town paying $8,800 more than necessary for a dump truck and purchasing $32,000 in road materials without obtaining … maintenance logs for the department’s fleet of vehicles and equipment. Key Recommendations Ensure that the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-colden-highway-operations-2017m-127Catskill Central School District – Financial Management (2017M-134)
… Background The Catskill Central School District is located in the Towns of Catskill, Athens and Cairo in Greene County. The District operates three schools, has … and develop a plan to reduce unrestricted fund balance in a manner that benefits District residents. … The audit was …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/catskill-central-school-district-financial-management-2017m-134Town of Dannemora – Part-Town Activities (2017M-215)
… totaled approximately $2 million. Key Findings The Town’s accounting records did not include a PT general fund. General fund PT revenues and expenditures were not properly …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-dannemora-part-town-activities-2017m-215South Country Central School District – Information Technology Inventory (2017M-219)
… The South Country Central School District is located in the Town of Brookhaven in Suffolk County. The District is governed by a seven-member … purchased items reviewed, totaling $109,031, were listed in the District’s inventory records as of June 30, 2017. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/south-country-central-school-district-information-technology-inventoryYorktown Central School District – Procurement and Claims Processing (2017M-177)
… determine whether the District procured goods and services in accordance with law and District policy and to determine … Background The Yorktown Central School District is located in the Towns of Yorktown, New Castle and Cortlandt, in Westchester County. The District, which has approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/yorktown-central-school-district-procurement-and-claims-processing-2017mTown of Erwin – Justice Court (2017M-266)
… were collected, deposited, recorded, reported and remitted in an accurate and timely manner for the period January 1, … October 12, 2017. Background The Town of Erwin is located in Steuben County. The Town maintains a Justice Court with … and traffic violations were adjudicated and reported in a timely manner. Key Recommendations The Justices should …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/03/09/town-erwin-justice-court-2017m-266Walton Fire Department – Financial Operations (2017M-242)
… 21, 2017. Background The Walton Fire Department is located in the Town of Walton in Delaware County and provides fire protection and other … approve bills prior to payment and document the approval in the meeting minutes or supporting documentation. … Walton …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/walton-fire-department-financial-operations-2017m-242State Police Bulletin No. SP-168
… Purpose To notify agencies of a new long term care deduction code 526 for members of PBA of the New York State Troopers, Inc. Affected Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-168-new-long-term-care-deduction-code-526-police-benevolent-association-pbaState Police Bulletin No. SP-152
… code 481, NYS Troopers PBA Signal 30 Fund, established for members of the New York State Troopers Police Benevolent … Affected Employees Employees in Bargaining Units 07, 17 and 18 represented by PBA Background In reference to the Laws … Association (PBA) has requested a new deduction code for the NYS Troopers Signal 30 Fund Inc. Effective Date(s) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-152-new-deduction-code-481-nys-troopers-pba-signal-30-fundFranklin County – Internal Controls Over the Timekeeping System (2014M-276)
… the County’s internal controls over the timekeeping system for the period January 1, 2013 through May 31, 2014. Background Franklin County is located in northeastern New York and has a population of … be pre-approved, while other departments do not have this requirement. There is no assurance that leave accruals …
https://www.osc.ny.gov/local-government/audits/county/2015/01/30/franklin-county-internal-controls-over-timekeeping-system-2014m-276Halcottsville Fire Department – Cash Receipts and Disbursements (2014M-190)
… Fire Department is a volunteer organization located in the Town of Middletown, Delaware County. The Department … and has approximately 15 active members. Expenditures in 2013 totaled approximately $28,000. Key Findings The … Department procedures and not all transfers were approved in advance. Key Recommendations Revise the bylaws to include …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/10/halcottsville-fire-department-cash-receipts-and-disbursements-2014m-190Cincinnatus Fire District – Financial Controls (2014M-49)
… and separate from the Town of Cincinnatus, is located in Cortland County and is governed by a five-member Board of … that the annual financial reports are submitted to OSC in a timely manner. Ensure that the Treasurer’s records are audited annually, in a timely manner. … Cincinnatus Fire District Financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/25/cincinnatus-fire-district-financial-controls-2014m-49Village of Tuxedo Park - Board Oversight (2018M-66)
… Audit Objective Determine whether the Board of Trustees (Board) provided adequate oversight of Village operations to safeguard resources. Key Findings … Key Recommendations Segregate the incompatible duties of the Village Clerk/Treasurer and Deputy Clerk/Treasurer or …
https://www.osc.ny.gov/local-government/audits/village/2018/11/02/village-tuxedo-park-board-oversight-2018m-66Iroquois Central School District - Financial Management (2018M-102)
… whether the Board and District officials properly managed fund balance and reserves. Key Findings Appropriations were … annual average of $2.3 million. As a result, appropriated fund balance, which annually averaged $1.8 million, was not … and District officials did not transparently budget to fund a capital reserve. The Board did not review all reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/iroquois-central-school-district-financial-management-2018m-102Town of North Salem - Agricultural Exemptions (2018M-194)
… Assessor (Assessor) is properly administering agricultural real property tax exemptions. Key Findings The Assessor: … Assessor Assessor is properly administering agricultural real property tax exemptions …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-north-salem-agricultural-exemptions-2018m-194SUNY Bulletin No. SU-92
… on December 9, 2003 Purpose To change the payment date of the SUNY Discretionary Lump Sum Payments for 2003-2004 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-92-change-payment-date-suny-discretionary-lump-sum-paymentsCity of Lockport – Cash Flow (2014M-195)
… Purpose of Audit The purpose of our audit was to assess the financial condition of City … records are in such poor condition that City officials do not know the severity of their fiscal problems. The …
https://www.osc.ny.gov/local-government/audits/city/2014/08/20/city-lockport-cash-flow-2014m-195York Fire Department – Controls Over Financial Activities (2014M-112)
… 30, 2013. Background The York Fire Department is located in the Town of York in Livingston County. The Department contracts with the Town … law. Provide annual reports to the membership as required in the Department’s bylaws and by statute. Review and approve …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/07/18/york-fire-department-controls-over-financial-activities-2014m