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Credit for Previous or Military Service – New Career Plan
… system, please write to our Member & Employer Services Bureau. … New Career Plan information for PFRS Tier 1 2 3 …
https://www.osc.ny.gov/retirement/publications/1515/credit-previous-or-military-serviceSag Harbor Union Free School District – Child Care Program (2016M-211)
… Purpose of Audit The purpose of our audit was to review the District’s oversight of its child care program for the period July 1, 2014 through …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/sag-harbor-union-free-school-district-child-care-program-2016m-211SUNY Bulletin No. SU-329
… enrolled or who may enroll in SUNY 403(b) before-tax and after-tax savings plans may be affected. Background: SUNY employees may elect a flat amount 403(b) before-tax and/or after-tax deduction to be withdrawn from their … their agency whose 403(b) deductions have not been taken and inform employees that they may see changes in their …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-329-partial-deductions-suny-403b-plansTown of Stratford – Supervisor’s Records (2013M-11)
… of our audit was to review the Supervisor’s accounting records for the period January 1, 2011, to May 31, 2012. … with Town officials, we found that the accounting records were accurately maintained and the financial … State Comptroller (OSC) was supported by the accounting records. We did not find evidence in the 2011 and 2012 Board …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-stratford-supervisors-records-2013m-11Village of Westhampton Beach – Internal Controls Over Information Technology (2013M-173)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls over information … technology (IT) for the period of June 1, 2011, to April 30, 2013. Background The Village of Westhampton … The Village Clerk/Treasurer has administrative rights to the Village’s financial software. Therefore, she has the …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-westhampton-beach-internal-controls-over-information-technology-2013m-173Town of Genesee Falls – Fiscal Stress (2013M-146)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial … 7, 2013. Background The Town of Genesee Falls is located in Wyoming County and serves approximately 440 residents. The … The highway fund’s financial condition has diminished in recent years because of revenue shortfalls, and the Board …
https://www.osc.ny.gov/local-government/audits/town/2013/06/12/town-genesee-falls-fiscal-stress-2013m-146Village of Albion – Water and Sewer Rents (2013M-108)
… Purpose of Audit The purpose of our audit was to examine internal controls over the billing and collection of water and sewer rents for the period January 1, 2010, to …
https://www.osc.ny.gov/local-government/audits/village/2013/06/21/village-albion-water-and-sewer-rents-2013m-108Conclusion – Improving the Effectiveness of Your Claims Auditing Process
… identify claims that have violated or bypassed purchasing and other important internal controls. When a thorough and deliberate audit of claims is conducted, a message is sent to all officers and employees that this oversight function is being exercised …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/conclusionTown of Livonia – Justice Court (2015M-76)
… Purpose of Audit The purpose of our audit was to examine the Court’s financial operations … March 17, 2015. Background The Town of Livonia is located in Livingston County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/07/24/town-livonia-justice-court-2015m-76State Comptroller DiNapoli Releases Municipal Audits
… Harbor – Board Oversight (Suffolk County) The board failed to comply with statutory requirements when presenting and … Auditors determined the board underestimated revenues by a total of $151,908 (9.5 percent) and underestimated … five years and general fund balance declined from $61,710 to $3,491. In addition, the board did not properly authorize …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-auditsStamford Central School District – Fund Balance Management (2022M-199)
… reserve policy that establishes optimal or targeted funding levels. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/stamford-central-school-district-fund-balance-management-2022m-199X.7.B Local Customers – X. Guide to Vendor/Customer Management
… visit job aid Accounts Receivable portion published to SFS Coach. SFS Coach is accessible from the SFS home page after logging in with your SFS user ID and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x7b-local-customersTown of Butternuts – Highway Facility Capital Project (2021M-94)
… [ read complete report - pdf ] Audit Objective Determine whether the Town of … transparently planned and monitored the highway garage and salt shed capital project (Project). Key Findings The Board … roof material on the highway garage. Ensure the required annual financial reports filed with the State Comptroller’s …
https://www.osc.ny.gov/local-government/audits/town/2022/01/07/town-butternuts-highway-facility-capital-project-2021m-94State Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits were issued. Tompkins … County Industrial Development Agency – Project Approval and Monitoring (Tompkins County) While the board evaluated … paid in accordance with PILOT agreements. As a result, a business was underbilled $78,600, a business was not billed …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-municipal-auditsVII.10.E Cash Advance Reimbursement – VII. State Revenues and Appropriated Loan Receivables
… allowable and documented State expenses. Reimbursements to cash advance accounts are required at least once a month. … this Guide for further information. It is not appropriate to use the advance account codes (59001-59005) on a cash … reviews and approves the payment, an ACH payment is made to the agency’s bank account. For salary advance …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10e-cash-advance-reimbursementTown of Olive – Claims Processing and Information Technology (2012M-223)
… Purpose of Audit The purpose of our audit was to review the Town’s processes for claims auditing and … technology (IT) for the period January 1, 2011, to August 28, 2012. Background The Town of Olive is located … plan. Key Recommendations Establish written procedures to ensure claims are properly reviewed prior to authorizing …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-olive-claims-processing-and-information-technology-2012m-223Village of Canton – Clerk-Treasurer’s Records and Reports (2021M-101)
… The same Clerk-Treasurer was in office for both audits. We found: The accounting records were not complete, accurate …
https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-canton-clerk-treasurers-records-and-reports-2021m-101V.3.G Product Code – V. Chart of Accounts (COA) Governance
… related to specific fees, fines or licenses). Product values can be defined by an agency to more specifically … will require Product codes on the transaction. For a list of Miscellaneous Receipts account codes that require Product … codes refer to Chapter IV.3.B - Miscellaneous Receipts of this Guide . Product values are captured under the SHARE …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3g-product-codeVillage of Walton – Bio-Digester Capital Plan (2016M-378)
… 16, 2016. Background The Village of Walton is located in the Town of Walton in Delaware County and has a population of approximately … amounts to warrant the substantial risks involved in the project. Determine if the $1.5 million grant offered …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-walton-bio-digester-capital-plan-2016m-378Town of Bombay – Justice Court Operations (2015M-208)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over the Court’s … receipts, and did not compare manual cash receipt records to the bank deposits. Accurate and complete bail records were … Investigate the missing collections and take action to recover them. Segregate duties over cash collections and …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-bombay-justice-court-operations-2015m-208