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Chenango Fire Company – Controls Over Financial Activities (2014M-290)
… under New York State Not-For-Profit Corporation Law and is located in the Town of Chenango in Broome County. The … fire protection to the Towns of Chenango, Dickinson and Barker and to four County facilities through fire protection …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/chenango-fire-company-controls-over-financial-activities-2014mTown of Marlborough - Water and Sewer Financial Operations (2018M-160)
… Town officials properly billed, collected and accounted for water and sewer bills. Key Findings As of December 31, … The water and sewer funds do not pay administrative costs for services they receive from the general fund. Customers were overcharged for water and sewer late penalties in 2017 by $8,654. Key …
https://www.osc.ny.gov/local-government/audits/town/2018/10/26/town-marlborough-water-and-sewer-financial-operations-2018m-160New Hyde Park Fire District - Payroll (2018M-165)
… Determine whether District officials implemented a system to ensure that payroll was properly segregated and that … 244 of 309 timecards (79 percent) totaling $171,092. The Secretary did not document the reasons for adjustments of 151 of 158 payroll hours (96 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/26/new-hyde-park-fire-district-payroll-2018m-165State Agencies Bulletin No. 958
… code. Affected Employees Employees in Bargaining Units 01 and 21 represented by the New York State Correctional Officers and Police Benevolent Association (NYSCOPBA) Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/958-new-deduction-code-540-nyscopba-long-term-careJefferson Community College – Procurement (2017M-156)
… 28, 2016. Background Jefferson Community College, which is part of the State University of New York system, is sponsored by Jefferson County and is located in the City of Watertown. The College, which has …
https://www.osc.ny.gov/local-government/audits/community-college/2017/10/27/jefferson-community-college-procurement-2017m-156Town of Carrollton – Justice Court Operations (2018M-21)
… totaling $7,150 that could not be traced to any open or closed cases during our audit period. The Board did not … for an audit. Key Recommendations Prepare monthly bank reconciliations and accountabilities. Investigate and … generate current pending bail reports and reconcile to bank balances. Examine Court records or retain an independent …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/05/11/town-carrollton-justice-court-operations-2018m-21Town of Hartwick – Water District Operations (2017M-250)
… The Town of Hartwick is located in Otsego County and has a population of approximately 2,100. The Town is … Ensure that accurate information is kept on each property and is compared to the Town’s billing records to ensure all …
https://www.osc.ny.gov/local-government/audits/town/2018/05/04/town-hartwick-water-district-operations-2017m-250Aurora-Colden Fire District No. 6 – Financial Activity (2017M-208)
… recorded and reported and to safeguard District money for the period January 1, 2016 through July 19, 2017. … competition, or retain evidence of soliciting competition, for 97 purchases totaling $171,013 that were subject to its … officials obtain and retain quotes and bid documentation for purchases in accordance with the purchasing policy. … …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/29/aurora-colden-fire-district-no-6-financial-activity-2017m-208East Meadow Public Library – Claims Auditing (2017M-275)
… the Board conducted an effective audit of claims prior to payment for the period July 1, 2016 through June 30, 2017. … The Board did not audit individual claims prior to payment. Library officials did not obtain the required number … and purchasing policy before approving claims for payment. … East Meadow Public Library Claims Auditing 2017M275 …
https://www.osc.ny.gov/local-government/audits/library/2018/03/09/east-meadow-public-library-claims-auditing-2017m-275City of Yonkers – Procurement of Professional Services (2017M-268)
… Purpose of Audit The purpose of our audit was to determine whether officials sought competition when … June 30, 2017. Background The City of Yonkers is located in Westchester County and has a population of approximately … approximately $546 million. Key Finding City officials did not seek competition when procuring professional services …
https://www.osc.ny.gov/local-government/audits/city/2018/02/23/city-yonkers-procurement-professional-services-2017m-268SUNY Bulletin No. SU-212
… Purpose To notify agencies of a change in the dues structure. … affected employees. Questions Questions may be directed to the Payroll Deduction mailbox. … To notify agencies of a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-212-united-university-professions-uup-change-dues-structureSUNY Bulletin No. SU-226
… 2015 OSC Actions OSC will update the base annual salary for the calculation of dues (Deduction Codes 222 UUP Member … 26P or 262 UUP Fee Payer 21P) as follows: The deduction for employees with a base annual salary of $28,803 or less is .9% of the adjusted biweekly gross. The deduction for employees with a base salary of $28,804 or more is 1% of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-226-united-university-professions-uup-change-dues-structureShenendehowa Central School District – Claims Processing (2016M-137)
… Purpose of Audit The purpose of our audit was to review the District’s claims processing for the period … appropriate procedures over the claims processing function to ensure that claims were properly itemized and supported; … purposes; and the claims were audited and approved prior to payment. Key Recommendations There were no recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/shenendehowa-central-school-district-claims-processing-2016m-137Oneida-Herkimer-Madison BOCES – Claim Payments (2015M-350)
… of our audit was to review the BOCES’ claim payments for the period July 1, 2014 through August 31, 2015. … the component districts’ boards. Budgeted appropriations for the 2015-16 fiscal year total approximately $61.5 … supporting documentation before approving the claims for payment. … OneidaHerkimerMadison BOCES Claim Payments …
https://www.osc.ny.gov/local-government/audits/boces/2016/03/11/oneida-herkimer-madison-boces-claim-payments-2015m-350Village of Green Island – Water Fund Financial Condition (2015M-237)
… the financial condition of the Village’s water fund for the period June 1, 2012 through May 31, 2015. Background … is governed by an elected seven-member Village Board. For the 2014-15 fiscal year, general fund budgeted … water fund. Adopt a multiyear financial and capital plan for the water fund. … Village of Green Island Water Fund …
https://www.osc.ny.gov/local-government/audits/village/2015/12/31/village-green-island-water-fund-financial-condition-2015m-237Three Village Central School District – Fuel Inventories (2015M-271)
… audit was to determine if the District properly accounted for fuel inventories for the period July 1, 2014 through July 31, 2015. Background … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $189.5 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/three-village-central-school-district-fuel-inventories-2015m-271Fayetteville-Manlius Central School District – Claims Audit Process (2016M-196)
… Purpose of Audit The purpose of our audit was to examine the District’s claims audit process for the period … adequate procedures over the claims processing function to ensure that claims are adequately documented and … appropriate purposes and are audited and approved prior to payment. Key Recommendations There were no recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/fayetteville-manlius-central-school-district-claims-audit-process-2016mGarden City Union Free School District – Overtime (2016M-382)
… of our audit was to examine the District’s use of overtime for the period July 1, 2014 through April 30, 2016. … by an elected five-member Board of Education. Expenditures for the 2015-16 fiscal year were approximately $103.3 … request form and that addresses the approval of overtime for emergencies or unforeseen circumstances. … Garden City …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/garden-city-union-free-school-district-overtime-2016m-382Clarkstown Central School District – Time and Attendance Records (2017M-150)
… of Audit The purpose of our audit was to determine whether District officials properly enforced the use of time records … through March 16, 2017. Background The Clarkstown Central School District is located in the Town of Clarkstown in …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/01/clarkstown-central-school-district-time-and-attendance-records-2017m-150Operational Advisory No. 35
… Financial System (SFS). Advance payment to an employee for personal services is not intended to supersede normal … refer to Payroll Bulletin No. 2205, Updated Guidance for Issuing Salary Advances . Reference: Payroll Bulletin: No. 2205, Updated Guidance for Issuing Salary Advances Guide to Financial Operations …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/35-personal-service-salary-advances