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Village of Endicott – Budget Review (B4-13-8)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … located in Broome County, issued debt totaling $2 million to liquidate the accumulated deficit in the Village’s general … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-endicott-budget-review-b4-13-8Town of Patterson – Justice Court Operations (2020M-63)
… (Town) Justices collected, recorded, deposited, disbursed and reported all fines and fees in a timely and accurate manner. Key Findings Although the Justices …
https://www.osc.ny.gov/local-government/audits/justice-court/2020/11/06/town-patterson-justice-court-operations-2020m-63Payroll Improvement Project Bulletin No. PIP-005
… The job aid PayServ 9.2 Navigation Crosswalk provides a side by side list of 9.1 vs. 9.2 navigations. Pay Serv 9.2 navigation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-005-navigation-changes-payserv-92Transportation – 2021 Financial Condition Report
… Highway Conditions Have Slightly Improved in the Past Year After Declining Since 2016 The State is … prior year, the number of highway lane miles rated poor to fair decreased by 1.7 percent in 2020. In 2020, 54.8 percent … components. The fact that a bridge is in poor condition does not imply that it is unsafe or likely to collapse. A …
https://www.osc.ny.gov/reports/finance/2021-fcr/transportationCopiague Union Free School District - Information Technology (2023M-150)
… properly managed nonstudent network user accounts and financial software access controls. Key Findings District … did not properly manage nonstudent network user accounts and financial software access controls. As a result, data and personal, private and sensitive information (PPSI) …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/copiague-union-free-school-district-information-technology-2023m-150Transportation – 2022 Financial Condition Report
… Highway Conditions Improve Slightly for the Second Year in a Row The State is responsible for … prior year, the number of highway lane miles rated poor to fair decreased by 4.7 percent in 2021. In 2021, 56.8 percent … components. The fact that a bridge is in poor condition does not imply that it is unsafe or likely to collapse. A …
https://www.osc.ny.gov/reports/finance/2022-fcr/transportationCUNY Bulletin No. CU-718
… processing of the 2020 PSC Adjunct 2% Retroactive General Salary Increase and provide instructions for payments not … the Term of 12/01/2017 through 02/28/2023, a 2% general salary increase was authorized effective 11/15/2020. The CUNY … Security benefits to the Social Security Administration (SSA). PayServ does not include this information, OSC will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-718-2020-professional-staff-congress-psc-adjunct-2-retroactiveCost-Saving Ideas: School District Auditing – Claims/Deputy Claims Auditor
… Internal Audit Function & Audit Committee," Mary Ellen Clark and William J. Klohck, August 2006 (updated April 2013) …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-claimsdeputy-claims-auditorCity of Long Beach – Budget Review (B7-16-9)
… Purpose of Budget Review The purpose of our budget review was to … 2016-17 fiscal year are reasonable. Background The City of Long Beach, located in Nassau County, has been authorized to … for sewer rents. These estimates include amounts that are expected to be realized from increases to the beach charges, …
https://www.osc.ny.gov/local-government/audits/city/2016/05/06/city-long-beach-budget-review-b7-16-9Cayuga County Probation Department – Internal Controls Over Financial Operations (2013M-171)
… 2011 it collected $104,871 and disbursed $99,143 to crime victims and $5,728 to the County for related surcharges. Key … restitution being held, or adequate records of unpaid victims, and did not properly segregate the duties of those … payments it receives each month to the appropriate victims timely and routinely, it did not properly handle …
https://www.osc.ny.gov/local-government/audits/county/2013/09/27/cayuga-county-probation-department-internal-controls-over-financial-operationsCity of Glen Cove -- Budget Review (B17-7-12)
… expenditure projections in the City’s preliminary budget for the 2018 fiscal year are reasonable, and whether the City … million to liquidate various accumulated fund deficits for the fiscal year ending December 31, 2006. New York State … to fund operating deficits to submit their proposed budget for the next fiscal year to the State Comptroller for review …
https://www.osc.ny.gov/local-government/audits/city/2017/10/13/city-glen-cove-budget-review-b17-7-12Saratoga County – Financial Condition (2013M-235)
… and Federal aid. The County’s 2013 budget for Maplewood Manor Nursing Home is approximately $26 million, funded … the fund used to account for the operations of Maplewood Manor (the County-run nursing home) have shown negative … County are a result of the operating deficits in Maplewood Manor caused by the increasing costs to run the facility. The …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/saratoga-county-financial-condition-2013m-235Applying for Benefits – Article 14 Benefits
… State and Local Retirement System 110 State Street Albany, NY 12244 We will consider it filed when it is delivered to us by the Post Office. If you are concerned about meeting a filing …
https://www.osc.ny.gov/retirement/publications/1644/applying-benefitsCity of Olean – Budget Review (B17-1-3)
… action on our recommendations in the budget review letter issued in March 2016. Background The City of Olean, … The City has not implemented multiyear financial and capital plans. The City did not implement the recommendations … Create, adopt, use and annually update both a multiyear capital plan and a multiyear financial plan, and make both …
https://www.osc.ny.gov/local-government/audits/city/2017/03/17/city-olean-budget-review-b17-1-3School Tax Relief (STAR) Program (2012-MS-6)
… audit was to review local assessors’ administration of the STAR Program for the period January 1, 2010, through July 31, 2011. Background The STAR exemption in the Real Property Tax Law provides a …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2013/02/28/school-tax-relief-star-program-2012-ms-6Helping Students Get Course Credit: Credit Recovery Programs in School Districts (2012MS-8)
… CRPs. Background If a student is unable to complete a course satisfactorily, the student can earn credit for the course by participating in one of the make-up credit …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/05/helping-students-get-course-credit-credit-recovery-programs-schoolX.6.A Requesting a Special Use Vendor ID – X. Guide to Vendor/Customer Management
… Vendor Management Unit (VMU) for a new Special Use Vendor ID to use in the Statewide Financial System (SFS). Only the VMU can establish a Special Use Vendor ID Number. When a Business Unit determines a need for a Special Use Vendor ID, it should: Complete the New York State Special Use Vendor …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x6a-requesting-special-use-vendor-idX.4.D Location – X. Guide to Vendor/Customer Management
… SECTION OVERVIEW AND POLICIES The “Location” section of the Vendor Record contains payment … or bank account, the agency must direct the vendor to the New York State Vendor Self- Service Portal at …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4d-locationIX.5.A Billing for Non-Onboarding Agencies – IX. Federal Grants
… PCBU Use the Commitment Control Module in SFS to budget for Federal Grant Projects Split costs manually on source … set up Funds Distribution to determine what charges will go through the Federal Billing Process Do not interface LATS information into SFS Once a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5a-billing-non-onboarding-agenciesTown of Gardiner – Selected Financial Activities (2013M-67)
… Purpose of Audit The purpose of our audit was to examine internal controls over cash receipts and … financial activities for the period January 1, 2011, to August 30, 2012. Background The Town of Gardiner is … not adequately segregated. Because the abstracts presented to the Board did not include manually processed checks, 21 …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-gardiner-selected-financial-activities-2013m-67