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Averill Park No. 2 Fire District – Controls Over Financial Activity (2014M-183)
… Purpose of Audit The purpose of our audit was to assess the District’s financial controls for the period January 1, 2013 through March 31, 2014. … District is a district corporation of the State, distinct and separate from the Town of Sand Lake in Rensselaer County. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/averill-park-no-2-fire-district-controls-over-financial-activity-2014m-183Town of Alabama – Town Clerk Operations (2013M-369)
… through November 8, 2013. Background The Town is located in Genesee County and is governed by a five-member Town … did not deposit or remit real property taxes received in a timely manner. The Board did not conduct the required … Key Recommendations Deposit and remit all moneys on a timely basis in compliance with statutory requirements. …
https://www.osc.ny.gov/local-government/audits/town/2014/03/14/town-alabama-town-clerk-operations-2013m-369Town of Salem – Financial Management (2015M-295)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management and budgeting … million. Key Findings The Board consistently budgeted to appropriate more fund balance in the town-wide general fund than was actually available to finance operations. The Board has not developed a …
https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-salem-financial-management-2015m-295Massapequa Water District (2014M-100)
… if the Board appropriately provided individual life insurance policies to District employees for the period … Water District is located in the Town of Oyster Bay in Nassau County and serves the entire incorporated village of … Finding The District currently holds seven individual life insurance policies for its four administrators and 14 …
https://www.osc.ny.gov/local-government/audits/district/2014/06/13/massapequa-water-district-2014m-100State Agencies Bulletin No. 1044
… Affected Employees Employees who are Tier 5 members of ERS or TRS Effective Date(s) Administration Paychecks dated 01/05/2011 Institution Paychecks dated 01/13/2011 Background In accordance with Chapter 504 of the Laws of 2009, the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1044-tier-5-pensionable-overtime-earnings-limit-calendar-year-2011-employeesRandolph Central School District - Financial Management (2019M-232)
… with our findings and recommendations and indicated they have initiated, or planned to initiate, corrective action. … …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/randolph-central-school-district-financial-management-2019m-232Town of Gaines – Town Clerk/Tax Collector (2021M-172)
… the required timeframe. Perform bank reconciliations to help ensure all money is properly accounted for. Except as … Town officials generally agreed with our recommendations and indicated they planned to take corrective action. Appendix B includes our comment on …
https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-gaines-town-clerktax-collector-2021m-172Prattsburgh Central School District – Tax Collection (2016M-122)
… of our audit was to verify the accuracy of the District’s tax collection for the period July 1, 2014 through March 17, … $9.8 million. Key Finding The Board did not provide the Tax Collector with a warrant prior to the start of the tax …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/prattsburgh-central-school-district-tax-collection-2016m-122Cold Spring Harbor Central School District – Competitive Quotes (2016M-320)
… The Cold Spring Harbor Central School District is located in the Town of Huntington in Suffolk County and the Town of Oyster Bay in Nassau … to all claims to verify that the items and pricing on the invoices matched the contracts or cooperative bids. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/cold-spring-harbor-central-school-district-competitive-quotes-2016m-320Honeoye Central School District – Payroll (2015M-277)
… of Audit The purpose of our audit was to examine the District’s payroll process for the period July 1, 2014 through October 1, 2015. Background The Honeoye Central School District is located in the Towns of Richmond, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/honeoye-central-school-district-payroll-2015m-277Middle Country Central School District – Financial Management (2016M-121)
… of Audit The purpose of our audit was to examine the District’s budget for the period July 1, 2012 through November 30, 2015. Background The Middle Country Central School District is located in the Town of Brookhaven, Suffolk …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/middle-country-central-school-district-financial-management-2016m-121Fayetteville-Manlius Central School District – Claims Audit Process (2016M-196)
… $78.9 million. Key Finding District officials have established adequate procedures over the claims …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/fayetteville-manlius-central-school-district-claims-audit-process-2016mTransportation and Warehousing Sector – New York City Industry Sector Dashboards
… From moving people into and around New York City to delivering food and storing … visitor numbers fell dramatically, stunting the demand for passenger transportation. At the same time, demand for goods skyrocketed due to shifts in consumer and business …
https://www.osc.ny.gov/osdc/reports/nyc-sectors/transportation-and-warehousingReporting of Billboard Income
… properties with billboards was being accurately reported on the Real Property Income Expense Statements (RPIE) filed … To accomplish this mission, the Division, in part, relies on the accurate submission of an RPIE from the owners of … assessors are responsible for verifying income reported on RPIEs. Assessors also make observations during field …
https://www.osc.ny.gov/state-agencies/audits/2013/08/15/reporting-billboard-incomeState Agencies Bulletin No. 1905
… Chapter Laws provide for payment of performance advances on April 1 to eligible employees based on the appropriate … rating date. Promotion Recalculation Employees who would have been eligible to receive the April 2021 Security … employee’s record will not be updated: Position and Job do not match – if the Position Number equals the NYS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1905-april-2021-security-performance-advancesDivision of Housing and Community Renewal Bulletin No. DH-111
… October 2020. Ineligible for Performance Advance Employees with an “Unsatisfactory” evaluation on their last rating date … criteria and have a Payroll Status of Active, Leave With Pay or Leave of Absence due to a Workers’ Compensation Leave on the payment effective date with the following exceptions: Eligible employees in a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-111-october-2020-district-council-37-dc-37-performanceNiagara County – Golf Course Financial Operations (2015M-308)
… Purpose of Audit The purpose of our audit was to review Golf Course financial operations for the period … Ensure that employees enter all financial transactions in to the point of sale system. Secure cash in a safe until it …
https://www.osc.ny.gov/local-government/audits/county/2016/02/26/niagara-county-golf-course-financial-operations-2015m-308Accounts Payable Advisory No. 25
… Social Security numbers; Credit/debit card numbers; Driver license numbers; Bank account numbers; Addresses for … please contact SFS immediately at HelpDesk@sfs.ny.gov and provide us with the control document number (e.g., …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/25-confidential-personal-and-private-informationEnlarged City School District of Troy – Leave Accruals (2014M-144)
… if District employees received and used leave accruals in accordance with employment contracts or collective … The Enlarged City School District of Troy is located in the City of Troy and the Town of Brunswick in Rensselaer County. The District is governed by the Board …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/enlarged-city-school-district-troy-leave-accruals-2014m-144CUNY Bulletin No. CU-528
… March 3, 2016 OSC Actions OSC will identify employees with Dues (Code 231) and Agency Shop Fee (Code 220) and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-528-international-brotherhood-teamsters-local-237-dues-and