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Yates County – County Clerk Cash Receipts (2015M-223)
… adequately segregated. Employees record some cash receipts in the accounting system under a generic user name. Key … safeguarded, accounted for and deposited intact and in a timely manner. Ensure that duties are segregated or that …
https://www.osc.ny.gov/local-government/audits/county/2015/12/04/yates-county-county-clerk-cash-receipts-2015m-223Town of Marlborough - Water and Sewer Financial Operations (2018M-160)
… and accounted for water and sewer bills. Key Findings As of December 31, 2017, the water fund owed the general fund … an annual cost analysis to calculate the water and sewer rates to be billed. Review and repay all outstanding … they planned to initiate corrective action. … Town of Marlborough Water and Sewer Financial Operations 2018M160 …
https://www.osc.ny.gov/local-government/audits/town/2018/10/26/town-marlborough-water-and-sewer-financial-operations-2018m-160Village of Corfu - Sewer Operations (2018M-133)
… audit, or contract with a certified public accountant to audit, the Clerk-Treasurer’s records. Village officials … agreed with our recommendations and indicated they planned to initiate corrective action. … Village of Corfu Sewer …
https://www.osc.ny.gov/local-government/audits/village/2018/11/02/village-corfu-sewer-operations-2018m-133Village of Ballston Spa - Financial Condition (2017M-256)
… the recommendations in this report. … Village of Ballston Spa Financial Condition 2018M256 …
https://www.osc.ny.gov/local-government/audits/village/2018/10/05/village-ballston-spa-financial-condition-2017m-256Terryville Fire District – Treasurer’s Duties (2017M-136)
… totaled approximately $4.4 million. Key Finding The Board does not review the biweekly payroll until after the …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/09/08/terryville-fire-district-treasurers-duties-2017m-136Colton-Pierrepont Central School District – Financial Duties (2017M-229)
… The Colton-Pierrepont Central School District is located in the Towns of Colton, Parishville and Pierrepont in St. Lawrence County. The District, which is governed by a …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/colton-pierrepont-central-school-district-financial-duties-2017m-229Aurora-Colden Fire District No. 6 – Financial Activity (2017M-208)
… distinct and separate from the Towns of Aurora and Colden in Erie County. The District, which is governed by an elected … and retain quotes and bid documentation for purchases in accordance with the purchasing policy. … AuroraColden Fire …
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)
… 2017. Background The East Meadow Public Library is located in the Town of Hempstead in Nassau County. The Library is governed by an elected …
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)
… The City of Yonkers is located in Westchester County and has a population of approximately 200,800. The City is … $9.2 million. Key Recommendation The Board of Contracts and Supplies should revise its procurement policy to require …
https://www.osc.ny.gov/local-government/audits/city/2018/02/23/city-yonkers-procurement-professional-services-2017m-268Locust Valley Fire District - Conference and Travel Expenditures (2018M-56)
… totaling $8,396 were not authorized in advance by the Board, as required by District policy. Nineteen … or training. The District reimbursed travelers a total of $244 for mileage and parking that were not supported by the claims …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/08/locust-valley-fire-district-conference-and-travel-expenditures-2018m-56Challenging a Determination – Regional State Park Police Plan
… process when we receive your written request. If you have questions regarding the hearing process, please review …
https://www.osc.ny.gov/retirement/publications/1867/challenging-determinationShenendehowa Central School District – Claims Processing (2016M-137)
Shenendehowa Central School District Claims Processing 2016M137
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/shenendehowa-central-school-district-claims-processing-2016m-137Accounts Payable Advisory No. 8
… Invoice on a Voucher Guidance: This advisory is intended to remind Business Units to pay for one invoice for each voucher processed in the SFS, consistent with Guide to Financial Operations (GFO), Chapter XII, Section 5.B - …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/8-one-invoice-voucherMoriah Central School District – Internal Controls Over Leave Accruals (2014M-84)
Moriah Central School District Internal Controls Over Leave Accruals 2014M84
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/moriah-central-school-district-internal-controls-over-leave-accrualsCentral Valley School District – Claims Audit (2015M-129)
… Litchfield, Little Falls and Schuyler in Herkimer County. The District operates four schools and has … year totaled approximately $45 million. Key Finding The Treasurer does not oversee the application of her signature … to be signed by computer imprinted signature without the Treasurer’s direct supervision and compare final, original …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/central-valley-school-district-claims-audit-2015m-129Village of Green Island – Water Fund Financial Condition (2015M-237)
… 2015. Background The Village of Green Island is located in Albany County and has a population of approximately 2,600. … Key Findings The water fund balance has continuously been in a deficit position. The Board has not developed a …
https://www.osc.ny.gov/local-government/audits/village/2015/12/31/village-green-island-water-fund-financial-condition-2015m-237Village of Springville – Procurement (2016M-330)
… 24, 2016. Background The Village of Springville is located in Erie County and has a population of approximately 4,300. … officials did not always ensure that purchases were made in compliance with the requirements of the purchasing policy. …
https://www.osc.ny.gov/local-government/audits/village/2016/12/16/village-springville-procurement-2016m-330State Agencies Bulletin No. 2089
… for Tier 5 ERS and Tier 5 TRS members for calendar year 2023 is $22,028.01. Affected Employees Tier 5 members of ERS … Effective in Administration paychecks dated January 4, 2023, and Institution paychecks dated January 12, 2023. OSC Actions OSC will update PayServ to reflect the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2089-tier-5-pensionable-overtime-ot-earnings-limit-calendar-year-2023Valley Stream Central High School District – Payroll (2016M-19)
… Purpose of Audit The purpose of our audit was to review the District’s payroll transactions for the period … Nassau County. The District provides educational services to students in grades 7-12 of the following Union Free School … ensured the accuracy of salaries and wages paid to employees. Key Recommendations There were no …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/valley-stream-central-high-school-district-payroll-2016m-19Garden City Union Free School District – Overtime (2016M-382)
Garden City Union Free School District Overtime 2016M382
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/garden-city-union-free-school-district-overtime-2016m-382