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Town of Riverhead – Allocation of Administrative Costs (2012M-247)
… of our audit was to evaluate the Town’s methodology for allocating administrative costs for the period January 1, 2011, to September 30, 2012. … The town-wide general fund budget was $42,383,100 for the 2011 fiscal year and $43,865,900 for the 2012 fiscal …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-riverhead-allocation-administrative-costs-2012m-247Village of Allegany – Vehicle Fuel (2012M-308)
… purchasing and safeguarding of vehicle fuel inventories for the period June 1, 2012 through September 13, 2013. Background The Village of Allegany is located in Cattaraugus County and has a population of approximately … The Board authorized the payment of more than $2,300 in gasoline purchases using fuel credit cards without …
https://www.osc.ny.gov/local-government/audits/village/2014/01/31/village-allegany-vehicle-fuel-2012m-308Village of Spencer – Financial Condition (2013M-119)
… Spencer is located in Tioga County and has approximately 800 residents. The Village is governed by an elected …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-spencer-financial-condition-2013m-119Village of Gowanda – Procurement (2013M-175)
… 26, 2013. Background The Village of Gowanda is located in Cattaraugus and Erie Counties and has a population of … Key Finding We tested 16 purchases totaling $408,028 made in the 2011-12 and 2012-13 fiscal years. These purchases … to ensure that Village officials obtained bids and quotes in accordance with the Village’s procurement policy, and …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-gowanda-procurement-2013m-175State Comptroller DiNapoli Releases Municipal Audits
… policy. In addition, county officials did not provide cyber security training to IT personnel and county employees. …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-municipal-auditsDraft a DRO Using the NYSLRS Template – Divorce and Your Benefits
… NYSLRS pensions are considered marital property and may be divided …
https://www.osc.ny.gov/retirement/members/divorce/draft-dro-using-nyslrs-templateTown of Marcellus – Supervisor’s Records and Reports (2013M-375)
… 31, 2013. Background The Town of Marcellus is located in Onondaga County and has a population of 6,200. The Town … required annual financial report for 2010, 2011 or 2012 in a timely manner. The Board did not perform, or provide … include fund balance amounts and reconciled cash balances, in addition to budget-to-actual comparisons for each fund and …
https://www.osc.ny.gov/local-government/audits/town/2014/03/14/town-marcellus-supervisors-records-and-reports-2013m-375Broker Search for Internal Equity and Fixed Income
… The New York State Common Retirement Fund’s (Fund) 2026 broker selection process is open through May 15, 2026. … and the OSC Inspector General at [email protected].gov in the event it becomes aware of a violation of such … Email [email protected].gov and indicate if you’d like an application for Equity or Fixed Income …
https://www.osc.ny.gov/common-retirement-fund/resources/broker-search-internal-equity-and-fixed-incomeState Agencies Bulletin No. 502
… refer to the Department of Civil Service Attendance and Leave Manual Policy Bulletin 2004-05, Section 21.8. Prior to … or disease is required to serve a seven (7) calendar day waiting period. During the waiting period, an employee … Leave Manual General Information Bulletin 93-03, page 2, Part II. Before reporting the Leave of Absence, the agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/502-eligibility-and-processing-instructions-workers-compensationClaryville Volunteer Fire Company – Financial Controls (2014M-53)
Claryville Volunteer Fire Company Financial Controls 2014M53
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/25/claryville-volunteer-fire-company-financial-controls-2014m-53Clinton Central School District – Payroll (2017M-252)
… Clinton Central School District Payroll 2017M252 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/26/clinton-central-school-district-payroll-2017m-252State Agencies Bulletin No. 1562
… overtime earnings limit for fiscal year 2017-18 is 15% of member’s regular annual wages as per Tier 6 legislation. … The overtime limit has remained at 15% since inception of Tier 6 and will only increase if new legislation is … Affected Employees Employees who are Tier 6 members of the Police and Fire Retirement System (Plan Type 7W) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1562-tier-6-pensionable-overtime-earnings-limit-fiscal-year-2017-18Hadley-Luzerne Central School District - Financial Management (2018M-103)
… The Board overestimated appropriations by an average of approximately $1.9 million annually from 2014-15 to 2016-17, which resulted in accumulation of excess unrestricted fund balance. The unrestricted fund … expenditure estimates. Develop a plan for the use of excess unrestricted fund balance in the general fund. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/26/hadley-luzerne-central-school-district-financial-management-2018m-103Town of Niagara – Justice Court (2015M-218)
… Purpose of Audit The purpose of our audit was to examine the Court’s financial activity for the period …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/12/11/town-niagara-justice-court-2015m-218Town of Ashford – Water District (2015M-343)
… to ensure that rates are assessed in a fair and equitable fashion and revenues will sufficiently cover expenditures. …
https://www.osc.ny.gov/local-government/audits/district/2016/03/25/town-ashford-water-district-2015m-343Town of Brunswick – Justice Court (2017M-285)
… balance. There were 26 checks signed using a signature stamp rather than signed by the Justice. Key Recommendations … bank reconciliations. Discontinue the use of a signature stamp. …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/05/04/town-brunswick-justice-court-2017m-285Hartford Central School District – Cafeteria Collections (2018M-10)
… were properly recorded and deposited intact and in a timely manner for the period July 1, 2016 through … Background The Hartford Central School District is located in the Towns of Argyle, Fort Ann, Granville, Hartford, Hebron and Kingsbury in Washington County. The District, which is governed by a …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/hartford-central-school-district-cafeteria-collections-2018m-10Elmwood Village Charter School – Building Acquisition (2017M-237)
… selecting a building. The Board did not pay a reasonable price for the building, by paying more than the appraised …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/16/elmwood-village-charter-school-building-acquisition-2017m-237Cairo-Durham Central School District – Information Technology (2017M-246)
… accessed websites unrelated to business activities, and web filters were not adequate. Key Recommendations Update the … training, monitor Internet usage and configure the web filtering software to block access to sites that violate …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/16/cairo-durham-central-school-district-information-technology-2017m-246Town of Neversink – Multiyear Planning and Fund Balance Management (2017M-260)
… had multiyear plans for the fund balance and reserves in the general and highway funds for the period January 1, … 17, 2017. Background The Town of Neversink is located in Sullivan County and has a population of approximately … capital and fund balance and reserve policies and use them in conjunction with the annual budget process. …
https://www.osc.ny.gov/local-government/audits/town/2018/02/09/town-neversink-multiyear-planning-and-fund-balance-management-2017m-260