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Town of Newfane – Supervisor's Financial Records (2017M-7)
… totaling $3,365 was returned by the bank for insufficient funds but was not relevied and remains unpaid. Key …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-newfane-supervisors-financial-records-2017m-7Hilton Central School District – Network Access Controls (2022M-200)
… and sensitive information (PPSI) are at greater risk for unauthorized access, misuse or loss. In addition to … establish written policies or adequate written procedures for managing network user account access, including adding or … unneeded enabled network user accounts, including those for former students, former employees and others who were no …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/hilton-central-school-district-network-access-controls-2022m-200Village of Shortsville – Board Oversight (2015M-5)
… comprehensive long-term financial plans for all Village funds. … Village of Shortsville Board Oversight 2015M5 …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-shortsville-board-oversight-2015m-5Village of Port Dickinson – Financial Condition (2014M-154)
… the Village’s financial condition and budget procedures for the general and sewer funds for the period June 1, 2012 through February 6, 2014. … five-member Board of Trustees. Budgeted appropriations for the general, water and sewer funds for fiscal year …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-port-dickinson-financial-condition-2014m-154State Agencies Bulletin No. 1980
… New York City Employee Retirement System (84) for the 2022 plan year is $18,233.00. Affected Employees Tier 6 members of … January 13, 2022. OSC Actions OSC will update the Pension Plan Table in PayServ to reflect the $18,233.00 pensionable … limit with an Effective Date of January 1, 2022 for the plan year. Agency Actions Agencies must notify affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1980-2022-tier-6-overtime-limit-nyc-retirement-systems-nycers-nyctrs-andState Agencies Bulletin No. 1978
… of the 2022 maximum salary limit for ORP and VDC in Tier 6 plan members. Affected Employees ORP and VDC Tier 6 plan members are affected. Background In accordance with … $305,000 for the 2022 calendar year for ORP and VDC Tier 6 plan participants. Effective Dates Effective beginning …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1978-maximum-salary-limit-optional-retirement-plan-orp-and-voluntary-definedVIII.1.C Expenditure Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… expenditure accounting transactions using a General Ledger Journal Entry in SFS. Expenditure transfers include: … (beginning with ‘042’). See Section 1.A – Accounts Payable Journal Voucher of this Chapter. See Section 1 – Accounts …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1c-expenditure-transfersX.2 Guide to Vendor Management Policies – X. Guide to Vendor/Customer Management
… and in general, process voucher payments in the Statewide Financial System (SFS) with vendors that have been … Business Units are responsible for submitting requests to the Vendor Management Unit to create a Centralized … Business Units create and maintain Local Customers. Guide to Financial Operations REV. 09/14/2015 … Business …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x2-guide-vendor-management-policiesWestern Sullivan Public Library – Library Operations (2015M-156)
… and serves the residents of the Sullivan West Central School District. The Library, which operates three library …
https://www.osc.ny.gov/local-government/audits/library/2015/10/23/western-sullivan-public-library-library-operations-2015m-156Bayport-Blue Point Public Library – Employee Leave Accruals and Procurement (2013M-385)
… County. It serves the residents of the Bayport-Blue Point School District and is governed by an elected five-member Board of …
https://www.osc.ny.gov/local-government/audits/library/2014/04/25/bayport-blue-point-public-library-employee-leave-accruals-and-procurement-2013mOverview – Travel and Conference Expense Management
… both officers and employees of the local government or school district. In addition to policy development, this guide also …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/overviewState Agencies Bulletin No. 1883
… is to notify agencies of the 2021 maximum salary limit for members of ORP in Tiers 1 through 5. Affected Employees … Section 415 of the Internal Revenue code, which provides for dollar limitations on benefits and contributions under … and 408(k)(6)(D)(ii) will increase to $290,000 for the 2021 calendar year. Effective Dates Effective as of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1883-maximum-salary-limit-optional-retirement-plan-orp-tiers-1-through-5Mastic Beach Fire District – Cash Disbursements (2017M-38)
… ensured that disbursements were properly processed for the period January 1, 2015 through September 30, 2016. … Board of Fire Commissioners. Budgeted appropriations for 2017 total approximately $1.4 million. Key Findings The … Compare all vouchers with a list of checks to be approved for audit and approval before payment and include a detailed …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/24/mastic-beach-fire-district-cash-disbursements-2017m-38Village of Fort Ann – Financial Condition (2014M-197)
… audit was to evaluate the Village’s financial condition for the period March 1, 2011 through February 28, 2014. … three-member Board of Trustees. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $219,000 for the general, water and sewer funds. Key Findings The …
https://www.osc.ny.gov/local-government/audits/village/2014/11/14/village-fort-ann-financial-condition-2014m-197Town of Morris – Board Oversight (2013M-75)
… Purpose of Audit The purpose of our audit was to assess the Board’s oversight of financial operations for the period January 1, 2012, …
https://www.osc.ny.gov/local-government/audits/town/2013/05/29/town-morris-board-oversight-2013m-75Pulaski Academy and Central School District - Separation Payments (2020M-20)
… Paid five former administrators a total of $24,989 for accrued unused vacation leave upon separation from the … their individual employment agreements did not provide for such payments. Did not realize the former Superintendent was to reimburse the District $2,813 for previously received tuition assistance upon his …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/pulaski-academy-and-central-school-district-separation-payments-2020m-20Village of Bellport – Claims Processing (2014M-126)
… 30, 2013. Background The Village of Bellport is located in the Town of Brookhaven in Suffolk County, has a population … Key Findings Claims were lacking requisitions or written purchase order requests. Claims abstracts and Board minutes do not …
https://www.osc.ny.gov/local-government/audits/village/2014/07/11/village-bellport-claims-processing-2014m-126Marcellus Central School District – Online Banking (2020M-66)
… Officials segregated the duties of employees responsible for online banking transactions, but they could further … the District’s banks, but did not require confirmations for all electronic transactions. The online banking policy … and processed. A dedicated computer was not always used for online banking and none of the employees involved in …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/marcellus-central-school-district-online-banking-2020m-66Southside Academy Charter School - Enrollment and Billing (2019M-70)
… School District (SCSD) $28,640 in charter school tuition for the 2017-18 school year and it under-billed four other … and we found inconsistencies in student addresses used for billing purposes. The School did not have all the … Recommendations Review information included on billings for accuracy and verify that the correct resident district is …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/05/31/southside-academy-charter-school-enrollment-and-billing-2019m-70Town of Tyre - Long-Term Planning (2019M-61)
… did not: Submit an annual inventory list and estimates of highway and bridge related expenditures to the Board, as … formal reserve plan that includes the accumulation and use of reserve funds, and analyze existing reserve fund levels … highway inventory list and agreement for the expenditure of highway money, including the anticipated costs. Town …
https://www.osc.ny.gov/local-government/audits/town/2019/05/29/town-tyre-long-term-planning-2019m-61