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Sylvan Beach Fire District – Internal Controls Over Financial Operations (2013M-76)
… operations. The Board has not adopted a code of ethics or an investment policy. The Board did not properly audit …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/07/sylvan-beach-fire-district-internal-controls-over-financial-operationsSwan Lake Fire District – Internal Controls Over Financial Operations (2013M-258)
… Swan Lake Fire District is a district corporation of the State, distinct and separate from the Towns of Liberty and …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/29/swan-lake-fire-district-internal-controls-over-financial-operations-2013mSummit Fire District – Internal Controls Over Financial Operations (2013M-264)
… The Board has not adopted purchasing, investment, or code of ethics policies, as required by statute. While the … reserve account. For example, the Board did not review or approve any disbursements being made out of this checking …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/summit-fire-district-internal-controls-over-financial-operations-2013m-264Stanley Fire District – Internal Controls Over Financial Operations (2013M-259)
… controls are adequate to ensure that financial activity is properly recorded and reported and that District moneys … The Stanley Fire District, located in Ontario County, is a district corporation of the State, distinct and separate … controls are adequate to ensure that financial activity is properly recorded and reported and that Di …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/stanley-fire-district-internal-controls-over-financial-operations-2013m-259South Byron Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-155)
… that claims for credit card purchases totaling $1,570, or 22 percent of the 2012 credit card purchases, did not have …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/south-byron-volunteer-fire-company-inc-internal-controls-over-financialRidgeway Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-196)
… audit, but did not do so. The Company has not filed Form 990 with the IRS since 2008. The Treasurer does not … that the required annual audit is performed and that Form 990 is prepared and filed in a timely manner. Maintain …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/28/ridgeway-volunteer-fire-company-inc-internal-controls-over-financialColdspring Fire District – Internal Controls Over Financial Operations (2013M-229)
… controls are adequate to ensure that financial activity is properly recorded and reported and that District moneys … January 1, 2012, to July 31, 2013. Background The District is a district corporation of the State, distinct and separate … controls are adequate to ensure that financial activity is properly recorded and reported and that Di …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/coldspring-fire-district-internal-controls-over-financial-operations-2013mClaryville Fire District – Internal Controls Over Financial Operations (2013M-167)
… of ethics, but it has not adopted an investment policy or a procurement policy. The Board also has not ensured that … the cash and bank balances. The Board does not perform, or contract for, an annual audit of the Treasurer’s records. … in place for financial recording and reporting. Perform, or contract for, an annual audit of the Treasurer’s records. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/claryville-fire-district-internal-controls-over-financial-operations-2013mCaton Volunteer Fire Company, Inc. – Internal Controls Over Financial Activities (2013M-237)
… controls are adequate to ensure that financial activity is properly recorded and reported and that Company moneys are … 2013. Background The Caton Volunteer Fire Company, Inc. is located in the Town of Caton, in Steuben County. The … activity is properly recorded and reported and that Com …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/caton-volunteer-fire-company-inc-internal-controls-over-financialCarthage-Wilna Fire District – Internal Controls Over Financial Operations (2013M-191)
… Purpose of Audit The purpose of our audit was to determine if District controls were adequate to ensure … District claims. Although the Board passed a resolution to pay claims that are allowed to be paid prior to audit, it … resolution to pay other bills prior to audit that are not allowed by Town Law. For example, the Board approved the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/carthage-wilna-fire-district-internal-controls-over-financial-operationsOversight of Campus Foundations
… to support fundraising efforts, real property management, or other activities and functions that are not specifically … by OUA since at least 2007. SSA does not routinely obtain or review certain available documentation that could be used … to assess risk, such as the foundations’ policies and IRS Form 990, which provide details on an organization’s …
https://www.osc.ny.gov/state-agencies/audits/2018/02/26/oversight-campus-foundationsContract Advisory No. 6
… the transaction has been submitted to OSC for approval (or approved by the agency if OSC approval is not required). … ensure that a Vendor ID exists for the correct vendor, or follow procedures provided in the Guide to Financial … the SFS HelpDesk in the event of unusual circumstances or if the agency has specific concerns not addressed in these …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/6-correcting-vendor-id-contractSUNY System Administration Office – Selected Employee Travel Expenses
… audit initiative to determine whether the use of travel money by selected government employees was appropriate, we … York System Administration Office (System Administration) employee for audit whose expenses ranked among the highest in … we examined $188,074 in travel costs associated with this employee. Key Findings Most of the expenses we examined were …
https://www.osc.ny.gov/state-agencies/audits/2013/07/31/suny-system-administration-office-selected-employee-travel-expensesOpinion 88-32
… in a newspaper for the purpose of informing the public of the name, office, address, office phone number, and … §116[13]) and its duty to maintain a record of the names, public office addresses, titles and salaries of its officers and employees (Public Officers Law, §87[3]), a town board could determine to …
https://www.osc.ny.gov/legal-opinions/opinion-88-32Opinion 88-27
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … duties shall be paid the full amount of his regular salary or wages until the disability arising from such injuries has ceased. It further provides that the municipality or fire district that employed the injured fireman shall be …
https://www.osc.ny.gov/legal-opinions/opinion-88-27Controls Over Cash Advance Accounts
… the cash advance accounts it oversees to ensure the money is properly accounted for and used for appropriate business … are issued from agency appropriations and the cash is transferred from the State Treasury to a local bank … one OCFS facility, cash receipts from a small Café, which is part of a training program for residents to learn to …
https://www.osc.ny.gov/state-agencies/audits/2014/04/15/controls-over-cash-advance-accountsUnified Court System Bulletin No. UCS-325
… must have one year of continuous service on or before 10/1/2023 for Fiscal Year 2022-2023 to receive the … OT Effective Date – 03/30/2023 Payment Amount - $825.00 or prorated amount End Date – 03/27/2024 Active employees (including employees on a Leave With Pay or Paid Military Stipend Leave) receive the amount based on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-325-april-2023-unified-court-system-ucs-security-and-lawState Agencies Bulletin No. 2106
… Purpose The purpose of this bulletin is to explain the extension of Military and Training Leave … unit’s MOU. Effective Dates The extension of benefits is effective 01/01/2023 for all eligible employees. OSC … salary. If an increased amount for the Military Stipend is due or an employee now becomes eligible to receive a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2106-2023-extension-military-and-training-leave-benefits-and-stipendsState Agencies Bulletin No. 2104
… Purpose: The purpose of this bulletin is to inform agencies of the … OSC continues to use the Percentage Method on an Annual payroll period for income tax withholding purposes. Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2104-summary-tax-related-changes-2023State Agencies Bulletin No. 2095
… Purpose The purpose of this bulletin is to notify agencies of an automatic dues increase for … Payroll Deduction mailbox. … The purpose of this bulletin is to notify agencies of an automatic dues increase for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2095-council-82-dues-increase