Search
Village of Blasdell – Purchasing (2017M-195)
… Town of Hamburg in Erie County. The Village is governed by an elected five-member Board of Trustees. General fund … Seek the necessary number of quotes as required by the purchasing policy. Annually review the purchasing …
https://www.osc.ny.gov/local-government/audits/village/2018/01/19/village-blasdell-purchasing-2017m-195Town of Marbletown – Financial and Capital Planning (2017M-234)
… Purpose of Audit The purpose of our audit was to determine if the Board established multiyear financial and capital plans … as a fund balance and reserve policy to adequately address the Town’s operational and capital needs for the period …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-marbletown-financial-and-capital-planning-2017m-234CUNY Bulletin No. CU-367
… This bulletin explains the agency procedures for reporting …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-367-salary-rate-increases-cuny-electriciansFulton City School District – Non-Payroll Cash Disbursements (2017M-144)
… claims on the District’s behalf to electronically withdraw funds from a District bank account. Key Recommendation The Board should not allow TPAs to withdraw funds from the District’s bank account. The Treasurer should …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/fulton-city-school-district-non-payroll-cash-disbursements-2017m-144Greece Public Library – Information Technology (2017M-130)
… 21, 2017. Background The Greece Public Library is located in the Town of Greece in Monroe County. The Library, which received its charter from the New York State Board of Regents in 1958, is governed by a seven-member Board of Trustees …
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/greece-public-library-information-technology-2017m-130More About This Retirement Plan – Police and Fire Plan
… describes the benefits available to Tier 1, 2, 3, 5 and 6 Police and Fire Retirement System members. (There is no Tier … and 375-c of the New York State Retirement and Social Security Law (RSSL) as enacted by the New York State … you will find references to “Sections” and “Articles” that refer to the RSSL. The New York State and Local …
https://www.osc.ny.gov/retirement/publications/1512/more-about-retirement-planMaximus, Inc.
… Purpose The objective of our examination was to determine whether the Department of Health (DOH) followed the proper procurement procedures … in contract amendments for services outside the scope of the original contract. The services were related to the … The objective of our examination was to determine whether the Department of …
https://www.osc.ny.gov/state-agencies/audits/2015/08/21/maximus-incVillage of Millbrook - Financial Operations and Procurement (2018M-135)
… officials did not maintain documentation for $317,988 of restricted donations. The Village has two bank accounts … Law. Village officials disagreed with certain aspects of our findings and recommendations. Appendix B includes our comments on issues raised in the Village’s response …
https://www.osc.ny.gov/local-government/audits/village/2018/11/30/village-millbrook-financial-operations-and-procurement-2018m-135Fulton County Industrial Development Agency – PILOT Program (2014M-291)
… economic development in the County. The Agency is governed by a Board of seven members appointed by the Fulton County Board of Supervisors. During 2012, the …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/05/01/fulton-county-industrial-development-agency-pilot-programTown of Aurora - Real Property Acquisition and Sale (2018M-64)
… property, resulting in the likely expenditure of more money than necessary: The Town spent over $3.6 million to …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-aurora-real-property-acquisition-and-sale-2018m-64Wilton Water and Sewer Authority – Water and Sewer Charges (2016M-329)
… Legislature to serve residents and commercial entities with water and sewer services. The Authority produces, …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/01/06/wilton-water-and-sewer-authority-water-and-sewer-charges-2016m-329Harpursville Central School District - Financial Condition (2018M-120)
… 1, 2016 – April 24, 2018 We extended our audit period back to July 1, 2013 to analyze financial trends. Audit Objective Determine … through 2015-16, the District adopted budgets that planned to use $1.6 million of general fund balance and certain …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/07/harpursville-central-school-district-financial-condition-2018m-120Chenango Valley Central School District -- Budget Review (B18-4-3)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s … Background The Chenango Valley Central School District is located in Broome County. Chapter 260 of the Laws of 2008 … year during which the municipality or school district is authorized to issue obligations and for each subsequent …
https://www.osc.ny.gov/local-government/audits/school-district/2018/04/06/chenango-valley-central-school-district-budget-review-b18-4-3Poughkeepsie Housing Authority – Procurement and Information Technology Controls (2017M-222)
… 1, 2016 through July 18, 2017. Background The Poughkeepsie Housing Authority is located in the City of Poughkeepsie, in Dutchess County. The Authority, which provides low-rent housing for qualified individuals, is governed by a … Poughkeepsie Housing Authority Procurement and Information Technology …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/02/16/poughkeepsie-housing-authority-procurement-and-information-technologyBolton Fire District – Credit Cards (2017M-180)
… Purpose of Audit The purpose of our audit was to determine if claims for credit card bills were audited and paid timely and the purchases … did not reconcile monthly credit card statements to individual receipts. The District incurred $116 in late …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/10/bolton-fire-district-credit-cards-2017m-180Unified Court System Bulletin No. UCS-184
… Purpose To notify the Unified Court System of the modified eligibility for Deduction Code 550, Boston Mutual Life. Affected Employees Employees in … file. Agency Actions Notify affected employees. Questions To obtain authorization forms or eligibility, contact Empire …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-184-change-eligibility-boston-mutual-life-insurance-deduction-codeUnified Court System Bulletin No. UCS-130
… Unit SA, represented by the Citywide Association of Law Assistants of the Civil, Criminal and Family Courts Employees in Bargaining Unit SK, represented by …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-130-new-deduction-code-539-allstate-life-new-yorkState Agencies Bulletin No. 1460
… OSC Actions Job Data After payroll processing is completed for Pay Period 1, OSC will insert a row on the Job Data … calculation on Job Data to a non-leap year calculation for affected records which do not have an existing row with … Additional Pay After payroll processing is completed for Pay Period 1, OSC will insert a row effective 3/31/2016 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1460-factor-change-fiscal-year-2016-17Opinion 97-14
… FOREIGN FIRE INSURANCE TAXES -- Particular Uses (furniture and trophy case) INSURANCE LAW, §§9104, 9105: Unless … expenditures to purchase furniture for a recreation room and a trophy case for a meeting room for department use. You … a trophy case in the department's meeting room, and to pay for furniture for the department's recreation …
https://www.osc.ny.gov/legal-opinions/opinion-97-14Medgar Evers College – Controls Over Bank Accounts
… College (MEC) bank accounts were authorized and used only for appropriate purposes and transactions. The audit covers MEC bank accounts for the period of January 1, 2013 through March 4, 2015. … consisting of 24 institutions. CUNY provides education for more than 269,000 degree-credit students and 247,000 …
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/medgar-evers-college-controls-over-bank-accounts