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State Agencies Bulletin No. 306
… used reports or data requests. The new queries, described in the attached listing, are grouped into these five … can run these queries to obtain the results described in the attachment. If it is necessary to modify a query, it … to save a public query as a private version are included in the attachment. Questions Refer to the PS Query training …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/306-new-generic-public-queries-ps-query-databaseTown of Geneseo – Information Technology and Multiyear Planning (2017M-84)
… March 24, 2017. Background The Town of Geneseo is located in Livingston County and has a population of approximately … capital plan. The Town accumulated excessive fund balance in multiple funds. Key Recommendations Adopt comprehensive IT … and develop a plan to reduce unrestricted fund balance in a manner that benefits Town residents. … Town of Geneseo …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-geneseo-information-technology-and-multiyear-planning-2017m-84Town of Wales – Financial Management (2017M-32)
… December 12, 2016. Background The Town of Wales is located in Erie County and has a population of approximately 3,000. … unrestricted fund balances totaling $1.2 million in the general and highway funds. The Board did not adopt a … general and highway fund balances and use the excess funds in a manner that benefits Town residents. Adopt a reserve …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-wales-financial-management-2017m-32Lansing Central School District – Procurement (2021M-213)
… may not have procured goods and services economically and in a manner that is in the best interests of taxpayers. Policies and procedures … action. Appendix B includes our comment on an issue raised in the District’s response letter. … Determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/lansing-central-school-district-procurement-2021m-213High Falls Water District – Water Fees (2015M-153)
… Background The High Falls Water District, which is located in the Ulster County Towns of Marbletown and Rosendale, was … manually enters readings from an electronic meter reader in the water billing system and generates bills without … has not been approved by the Boards and was not charged in the billing quarter that unpaid balances were relevied. …
https://www.osc.ny.gov/local-government/audits/district/2015/11/13/high-falls-water-district-water-fees-2015m-153XI.11.H Early Pay Discounts for Procurement Contract Purchases – XI. Procurement and Contract Management
… to request early pay discounts from contract vendors when feasible. If early pay discount terms are included in a … quantity transactions under this Contract for the life of such general offer or promotion . If the Contractor offers … to request early pay discounts from contract vendors when feasible …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11h-early-pay-discounts-procurement-contract-purchasesTonawanda Housing Authority – Housing Occupancy and Information Technology (2016M-381)
… Background The Tonawanda Housing Authority is located in the City of Tonawanda in Erie County and provides low-rent housing for qualified … which manages one 257-unit apartment complex, is governed by a seven-member Board of Directors. Operating expenditures …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/05/25/tonawanda-housing-authority-housing-occupancy-and-information-technologyXI.2.F Timely Submittal of Contracts – XI. Procurement and Contract Management
… OVERVIEW It is the State agency's responsibility to properly plan its procurements so …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2f-timely-submittal-contractsIX.7.C Fringe Benefits and Indirect Costs – IX. Federal Grants
… cost standard rates into the State Financial System. In some cases, the federal government may request the … a waiver, agencies should enter a new waiver request in SFS which, once approved at the agency level, will be … process generates journal entries to the General Ledger in the Statewide Financial System (SFS) on a more real-time …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7c-fringe-benefits-and-indirect-costsNorth Shore Public Library – Financial Condition (2013M-344)
… Purpose of Audit The purpose of our audit was to evaluate the Library’s financial condition for the period of July 1, 2012 through June 30, 2013. Background The North …
https://www.osc.ny.gov/local-government/audits/library/2014/03/28/north-shore-public-library-financial-condition-2013m-344Town of Alexandria - Water and Sewer District Financial Condition (2019M-116)
… to fund water and sewer operations, which resulted in five districts incurring unplanned operating deficits … relied on interfund advances to finance operations in the five districts during the past three years. The Board … year. Develop a plan to address the negative fund balances in the water and sewer districts and repay the interfund …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-water-and-sewer-district-financial-condition-2019m-116Nanticoke Volunteer Fire Department – Misappropriation of Funds (2015M-3)
… was a not-for-profit organization which was located in the Towns of Nanticoke and Lisle in Broome County. The Department, which was governed by a … represented proper Department expenses, resulting in payment of personal bills belonging to the Fire Chief and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/03/25/nanticoke-volunteer-fire-department-misappropriation-fundsThurston Fire Company – Board Oversight (2016M-429)
… provides fire protection services for the Town of Thurston in Steuben County. The Company is operated in accordance with its bylaws which stipulate that a Board … audit of the Secretary/Treasurer's books and records in January 2015 or 2016. The credit card policy lacks a …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/thurston-fire-company-board-oversight-2016m-429Town of Lisbon – Financial Condition (2012M-202)
… Purpose of Audit The purpose of our audit is to evaluate the Town’s financial condition … 1, 2010, through December 31, 2011. Background The Town of Lisbon is located in St. Lawrence County and has a …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-lisbon-financial-condition-2012m-202Village of Penn Yan – Water Operations (2013M-104)
… 11, 2012. Background The Village of Penn Yan is located in Yates County, and has a population of approximately 5,200. … unknown future capital costs, and is holding this money in a reserve that was not legally created. Key … be needed for future capital projects and place the funds in a lawfully established reserve fund … Village of Penn Yan …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-penn-yan-water-operations-2013m-104Village of Nichols – Financial Condition (2013M-50)
… 1, 2013. Background The Village of Nichols is located in the Town of Nichols, Tioga County. The Village is governed … and the Board did not include contingency appropriations in its budgets, the Board had no mechanism to react to … instability because it received unanticipated revenues in four of those five years totaling approximately $120,500, …
https://www.osc.ny.gov/local-government/audits/village/2013/06/07/village-nichols-financial-condition-2013m-50Village of Millport – Treasurer’s Misappropriation of Funds (2016M-256)
… [read complete report - pdf] Purpose of Audit The purpose of our audit was to evaluate internal controls … November 17, 2015. Background The Village of Millport is located in the Town of Veteran in Chemung County. The …
https://www.osc.ny.gov/local-government/audits/village/2019/06/19/village-millport-treasurers-misappropriation-funds-2016m-256Steuben County – County Bridge Maintenance (S9-13-1)
… The County’s budgeted expenditures totaled $186 million in 2012. The DPW operating budget was $20.6 million for the … While the County does not have a written plan in place, it has implemented practices that have served to … The County has reduced the number of deficient bridges in recent years, primarily by replacing and completely …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/steuben-county-county-bridge-maintenance-s9-13-1East Ramapo Central School District - Textbooks Loaned to Nonpublic School Students (2019M-171)
… inventory records prior to filling textbook orders or ordering new textbooks. The Board should require a …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/03/east-ramapo-central-school-district-textbooks-loaned-nonpublic-schoolTown of Saranac – Payroll (2014M-289)
… July 31, 2014. Background The Town of Saranac is located in Clinton County and has a population of approximately … check stock was not safeguarded because it was kept in an unlocked filing cabinet in the Secretary’s office and was accessible to other Town …
https://www.osc.ny.gov/local-government/audits/town/2014/12/05/town-saranac-payroll-2014m-289