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Tioga County – Social Service Contracts (2023M-162)
… Determine whether Tioga County (County) Department of Social Services (Department) officials adequately … meetings with agency staff and firsthand observation of services, they could improve contract monitoring. Three of the 10 contracts we reviewed totaling $344,210 did not …
https://www.osc.ny.gov/local-government/audits/county/2024/03/29/tioga-county-social-service-contracts-2023m-162Mount Pleasant Cottage School Union Free School District – Financial Condition (2013M-360)
… for 90 days or more. District officials deemed only 50 percent of the "90 days and over" receivables as …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/mount-pleasant-cottage-school-union-free-school-district-financialCity of Amsterdam – Recreation Department (2023M-29)
… program were $12,014; only $5,213 was collected, resulting in a projected revenue shortage of $6,801 for the summer … maintain any support for the number of beverages sold . In addition, cash from the sales was periodically placed in a … brought to the Director’s home, over the weekend, before being deposited. $895 in cash was remitted for the four-hour …
https://www.osc.ny.gov/local-government/audits/city/2023/07/21/city-amsterdam-recreation-department-2023m-29Rapids Fire Company – Credit Cards (2023M-86)
… complete report – pdf] Audit Objective Determine whether the Rapids Volunteer Fire Company (Company) credit card … users, and 762 purchases totaling $110,938 (97 percent of the credit card charges made during the audit period) lacked documentation to support the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/09/22/rapids-fire-company-credit-cards-2023m-86Town of Wheatfield – Recreation Department Cash Receipts and Information Technology (2013M-200)
… were made directly out of the concession stand bank account and were not reviewed and approved by the Board, or …
https://www.osc.ny.gov/local-government/audits/town/2013/09/20/town-wheatfield-recreation-department-cash-receipts-and-information-technology-2013mDraft a DRO Using the NYSLRS Template – Divorce and Your Benefits
… agreements reached between parties concerning the division of the pension benefits. While it’s use is not required, DRO …
https://www.osc.ny.gov/retirement/members/divorce/draft-dro-using-nyslrs-templateTown of Philipstown – Financial Management (2024M-100)
… sufficient estimates of revenues and expenditures based on historical trends and other known factors. Develop and … corrective action. Appendix C includes our comments on issues raised in the Town’s response letter. … Determine …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-philipstown-financial-management-2024m-100State Agencies Bulletin No. 703-A
… Department of Correctional Services employees represented by NYSCOPBA (BU01) in the following titles: Correction Officer Correction … agencies. Agencies may begin to submit payments in Pay Period 3L, paychecks dated 5/24/07 (Institution) and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/730-payment-dates-inconvenience-pay-employees-represented-nyscopbaSUNY Bulletin No. SU-235
… with the exception of the following: Code Description 410 Health Care Spending Account 420 NY Dependent Care … Deficiency GARNSH Garnishments HIATRG Regular After Tax Health HIATSP Special After Tax Health Adj HIBTRG Regular Before Tax Health HIBTSP Special …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-235-april-2016-state-university-new-york-suny-management-andCUNY Bulletin No. CU-718
… Earnings Description and the amount paid unless the number of earnings codes exceeds 13. Agencies should utilize …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-718-2020-professional-staff-congress-psc-adjunct-2-retroactiveVillage of Granville - Financial Condition of the Sewer Fund (2018M-49)
… overestimated revenues and underestimated appropriations in the sewer fund budgets for fiscal years 2014-15 through 2016-17, resulting in operating deficits and a deficit fund balance of $36,539 … to govern the level of fund balance to be maintained in each of the Village’s funds. Village officials generally …
https://www.osc.ny.gov/local-government/audits/village/2018/06/29/village-granville-financial-condition-sewer-fund-2018m-49Hudson Valley Community College – Tuition and Fees (2016M-348)
… purpose of our audit was to review the College’s processes for billing, collecting and recording tuition and fees for the period September 1, 2014 through May 31, 2016. … by a 10-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $94 …
https://www.osc.ny.gov/local-government/audits/community-college/2017/02/03/hudson-valley-community-college-tuition-and-fees-2016m-348Village of Schoharie - Board Oversight (2018M-184)
… records. The Clerk-Treasurer has accrued compensatory time in excess of the 80-hour maximum, worth approximately … accrual, use and payout of comp time. Except as specified in Appendix A, Village officials generally agreed with our … Appendix B includes our comment on an issue raised in the Village’s response. … Determine whether the Board …
https://www.osc.ny.gov/local-government/audits/village/2018/12/21/village-schoharie-board-oversight-2018m-184Village of Walden – Financial Condition (2017M-255)
… appropriately managed the Village’s financial condition for the period June 1, 2016 through September 19, 2017. … of the Mayor and six Trustees. Budgeted appropriations for the 2017-18 fiscal year total approximately $7.7 million. …
https://www.osc.ny.gov/local-government/audits/village/2018/02/02/village-walden-financial-condition-2017m-255State Police Bulletin No. SP-151
… Association (NYSPIA). Affected Employees Members of NYSPIA in Bargaining Unit 62 Background In reference to the Laws of New York, 2013, Chapter 544, the … for enrollments, cancellations, and/or changes in a bi-weekly file. Agency update access is not available …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-151-new-deduction-code-482-nyspia-emergency-assistance-fundSullivan County – Time and Attendance (2017M-55)
… Purpose of Audit The purpose of our audit was to review controls over the County’s timekeeping system for … 174 workdays when the Director of Probation did not log in to his work computer and did not charge leave. Some employees … Establish policies and procedures to ensure employees have appropriate ETS access rights and prohibit employees …
https://www.osc.ny.gov/local-government/audits/county/2017/11/22/sullivan-county-time-and-attendance-2017m-55Palmyra-Macedon Central School District – Transportation State Aid (2017M-116)
… Finding District officials did not always promptly submit Form SA-16 – Application for Approval of Bus Purchase for the … policies and procedures requiring the prompt submission of Form SA-16 to ensure timely receipt of eligible …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/27/palmyra-macedon-central-school-district-transportation-state-aid-2017mTown of Thompson - Board Oversight (2018M-69)
… Key Findings The Board did not provide adequate oversight of the Comptroller’s duties to ensure that they were … Key Recommendations Provide sufficient oversight of the Comptroller by requesting financial reports to verify the adequacy of the work performed and to adequately monitor financial …
https://www.osc.ny.gov/local-government/audits/town/2018/07/13/town-thompson-board-oversight-2018m-69Plattekill Library – Budgeting Practices (2017M-95)
… revenue and expenditure projections were reasonable for the period January 1, 2016 through February 16, 2017. … seven-member Board of Trustees. Budgeted appropriations for 2017 total $446,257. Key Findings The Board consistently … Develop and adopt budgets that include realistic estimates for revenues and expenditures based on all information …
https://www.osc.ny.gov/local-government/audits/library/2017/09/08/plattekill-library-budgeting-practices-2017m-95Ithaca Area Wastewater Treatment Facility – Energy Cost Savings (2016M-234)
… of Ithaca and the Towns of Ithaca and Dryden, all located in Tompkins County, treats sewage produced in the County. An eight member Special Joint Committee is … stream collections and system upgrades. Address weaknesses in the current flaring system and implement its plan to …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/10/28/ithaca-area-wastewater-treatment-facility-energy-cost-savings-2016m-234