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Yates County – County Clerk Cash Receipts (2015M-223)
… our audit was to examine the Clerk’s cash receipt process for the period January 1, 2014 through August 19, 2015. … a 14-member Board of Legislators. Budgeted appropriations for 2015 total approximately $42.8 million. Key Findings The … Clerk has not established written policies and procedures for cash receipts. Cash receipt duties are not adequately …
https://www.osc.ny.gov/local-government/audits/county/2015/12/04/yates-county-county-clerk-cash-receipts-2015m-223Mattituck-Cutchogue Union Free School District - Claims Processing (2018M-131)
… Determine whether claims were adequately documented, for appropriate purposes and properly audited and approved … purchasing agent approved 12 purchase orders (6 percent) for purchases totaling $61,109 after the goods and services … were ordered. The claims auditor approved the claims for these 12 purchases with supporting documentation that …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/mattituck-cutchogue-union-free-school-district-claims-processing-2018mSUNY Bulletin No. SU-115
… 2005 OSC Actions OSC will update the base annual salary for the calculation of dues (Deduction Codes 222 and 260 ) … agency shop fee (Deduction Codes 215 and 262 ) as follows: For employees with a base annual salary of $22,874 or less, the deduction is .9% of the adjusted biweekly gross. For employees with a base salary of $22,875 or more, the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-115-united-university-professions-uup-change-dues-structureSUNY Bulletin No. SU-107
… 1, 2004 OSC Actions OSC will update the base annual salary for the calculation of dues (Deduction Codes 222 and 260 ) … agency shop fee (Deduction Codes 215 and 262 ) as follows: For employees with a base annual salary of $22,263 or less, the deduction is .9% of the adjusted biweekly gross. For employees with a base salary of $22,264 or more, the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-107-united-university-professions-uup-change-dues-structureCity of Mount Vernon – Building Department Fees and Fines (2014M-65)
… Department policies and procedures to resolve building code violations. Establish procedures to enforce judgments …
https://www.osc.ny.gov/local-government/audits/city/2014/07/03/city-mount-vernon-building-department-fees-and-fines-2014m-65Slingerlands Fire District – Professional Services (2014M-250)
… services in accordance with its purchasing policy for the period January 1, 2013 through May 31, 2014. … Board of Fire Commissioners. The general fund budget for the 2014 fiscal year totaled $547,525. Key Finding … District officials did not obtain quotes or proposals for most professional services during the audit period. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/07/slingerlands-fire-district-professional-services-2014m-250Town of Freetown - Records and Reports (2018M-213)
… reports. The bookkeeper did not record all expenditures in the general and highway funds in a timely manner. The annual update document (AUD) was not filed in a timely manner for the 2017 fiscal year. Key …
https://www.osc.ny.gov/local-government/audits/town/2019/01/18/town-freetown-records-and-reports-2018m-213Massapequa Water District (2014M-100)
… to ensure all insurance policies are in compliance with legal requirements. … Massapequa Water District 2014M100 …
https://www.osc.ny.gov/local-government/audits/district/2014/06/13/massapequa-water-district-2014m-100Valley Stream 24 Union Free School District – New Hire Paperwork (2022M-189)
… by a seven-member Board of Education that is responsible for managing and controlling the District’s financial and … educational affairs . Results of Review We examined files for all 37 new employees hired during the 2021-22 school … teachers, nine monitors and two summer helpers. Except for minor findings, which we discussed with District …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/valley-stream-24-union-free-school-district-new-hire-paperwork-2022m-189State Agencies Bulletin No. 275
… Questions regarding this bulletin may be directed to the Payroll Deductions mailbox. … To advise agencies of a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/275-changes-new-york-city-resident-withholding-tables-and-new-york-cityBroadalbin-Perth Central School District – Health Insurance Buyouts and Separation Payments (2014M-146)
… Purpose of Audit The purpose of our audit was to examine the adequacy and support for the District’s … Board of Education, maintains four schools with a combined enrollment of approximately 1,800 students. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/15/broadalbin-perth-central-school-district-health-insurance-buyouts-andEvans-Brant Central School District – Travel Expenditures and Reimbursements (2014M-194)
… the District’s travel expenditures and reimbursements for the period July 1, 2012 through May 13, 2014. Background … with approximately 2,900 students. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $53.3 … claims auditor did not ensure that the District only paid for travel and conference expenses that were necessary and as …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/03/evans-brant-central-school-district-travel-expenditures-and2021 Financial Condition Report – 2021 Financial Condition Report
… Message from the Comptroller State Fiscal Year (SFY) 2020-21 will … impact of the economic shutdown on the State’s financial plan was sudden and dramatic; ultimately, historic federal …
https://www.osc.ny.gov/reports/finance/2021-fcrSUNY Bulletin No. SU-313
… Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. … SUNY Bulletin No SU313 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-313-united-university-professions-uup-dues-increaseIntroduction – Information Technology Contingency Planning
… resources from human error, malware or hardware failure, for example, could significantly curtail an organization’s … operations. Proactively anticipating and planning for IT disruptions will prepare local government and school district personnel for the actions they must take in the event of an incident. …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/introductionPoughkeepsie City School District - Extra-Classroom Activities and Information Technology Assets (2019M-15)
… reports for the Board or the auditor. IT assets valued at $11,397 were not included on the inventory list and could not …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/poughkeepsie-city-school-district-extra-classroom-activities-andVillage of Red Hook - Procurement and Claims Auditing (2019M-100)
… procurement policy when acquiring goods. Issue request for proposals for professional service providers who were paid $191,575 for the audit period. The Board did not properly audit …
https://www.osc.ny.gov/local-government/audits/village/2019/10/11/village-red-hook-procurement-and-claims-auditing-2019m-100Lakeland Central School District - Reserves Management (2019M-113)
… an analysis of the tax certiorari reserve fund balance to determine proper funding levels. Ensure the Business …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/19/lakeland-central-school-district-reserves-management-2019m-113Maple Avenue Volunteer Fire Company #4 – Cash Disbursements (2016M-118)
… Purpose of Audit The purpose of our audit was to determine if cash disbursements were properly approved and … Key Recommendation Ensure that the Treasurer adheres to the bylaws when making disbursements by requiring that …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/06/03/maple-avenue-volunteer-fire-company-4-cash-disbursements-2016m-118Village of Schuylerville – Procurement (2014M-228)
… audit was to evaluate the Village’s procurement practices for the period June 1, 2012 through April 30, 2014. … five-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year are approximately $1.5 million. … officials did not always use competitive procedures for the procurement of goods and services as required by …
https://www.osc.ny.gov/local-government/audits/village/2014/10/31/village-schuylerville-procurement-2014m-228