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Town of Owego – Financial Management (2015M-179)
… accumulated almost $2.7 million in the town-wide general fund and more than $1.5 million in the town-outside-village general fund. Key Recommendations Develop reasonable revenue … Formally develop a plan to use the significant accumulated fund balances to finance capital or other one-time …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-owego-financial-management-2015m-179Town of Stockton – Financial Management (2014M-90)
… 13, 2014. Background The Town of Stockton is located in Chautauqua County and has a population of approximately … The Board has consistently overestimated appropriations in annual budgets. Town officials have not developed a … Reduce the unexpended surplus fund balances in the general and highway town-wide funds and adopt a policy …
https://www.osc.ny.gov/local-government/audits/town/2014/09/12/town-stockton-financial-management-2014m-90Town of Mina – Financial Management and Vehicle Fuel Procurement (2014M-34)
… of our audit was to assess the Town’s financial management and fuel procurement practices for the period of January 1, 2012 through January 6, 2014. … an elected five-member Town Board. Budgeted appropriations for 2013 totaled almost $850,000. Key Findings The Board did …
https://www.osc.ny.gov/local-government/audits/town/2014/06/06/town-mina-financial-management-and-vehicle-fuel-procurement-2014m-34Town of Seneca Falls - Credit Card and Travel Expenditures (2018M-144)
… supporting documentation. The former assistant recreation director used the Town’s credit card to make 160 personal … the Town incurred approximately $3,774 in interest and finance charges. Key Recommendations Establish an adequate, … payment. Ensure credit card payments are made in full in a timely manner to avoid unnecessary interest charges or late …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-seneca-falls-credit-card-and-travel-expenditures-2018m-144Waterloo Central School District - Financial Condition Management (2019M-137)
… more than $9.3 million in unbudgeted year-end transfers to reserves and the capital projects fund. Maintained six … agreed with our recommendations and indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/04/waterloo-central-school-district-financial-condition-management-2019m-137Roosevelt Union Free School District - Information Technology (2019M-193)
… to help prevent and properly respond to a malicious attack of the District’s Information Technology (IT) system. Key Findings The Board did not appoint a Chief Information Officer responsible for all IT matters. The … are appropriately trained and supervising IT Department staff. Adopt a disaster recovery plan. Ensure that computer …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/roosevelt-union-free-school-district-information-technology-2019m-193Orchard Park Public Library – Audit of Claims (2016M-191)
… Purpose of Audit The purpose of our audit was to review the Library’s claims auditing process for the … in the Town of Orchard Park in Erie County. The Library is a member of the Buffalo and Erie County Library System according to a written contract, which also contains the Library’s …
https://www.osc.ny.gov/local-government/audits/library/2016/08/19/orchard-park-public-library-audit-claims-2016m-191Westchester Library System – Procurement (2015M-199)
… System’s procurement processes for the period January 1, 2014 through June 23, 2015. Background The Westchester … bidding or best value requirements when procuring goods and services for the use and benefit of the system’s member public libraries. Key …
https://www.osc.ny.gov/local-government/audits/library/2015/10/02/westchester-library-system-procurement-2015m-199Cornwall Central School District – Financial Condition (2015M-148)
… District is located in Orange County in the Villages and Town of Cornwall and Cornwall-on-Hudson, and a portion of the Villages of Woodbury, Highland Mills and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/cornwall-central-school-district-financial-condition-2015m-148Town of Corinth – Claims Auditing (2017M-102)
… Purpose of Audit The purpose of our audit was to determine whether claims were adequately supported and … $39,000 that did not contain sufficient documentation to determine whether the amounts paid were for legitimate … Board did not adopt a resolution allowing eligible claims to be paid in advance of audit. Key Recommendations Perform a …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-corinth-claims-auditing-2017m-102Town of Oxford – Financial Management (2016M-420)
… reports that include an allocation of the balances or loans between funds and periodic estimates of fund balances. … and OSC in a timely manner. … Town of Oxford Financial Management 2016M420 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-oxford-financial-management-2016m-420Arkport Central School District – Payroll (2016M-338)
… for the 2016-17 fiscal year total $10.3 million. Key Findings The Board has not adopted written policies and … the payroll clerk’s calculations of separation payments. Key Recommendations Develop and adopt written payroll …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/arkport-central-school-district-payroll-2016m-338Liberty Central School District – Financial Operations (2016M-25)
… the 2015-16 fiscal year total approximately $42.9 million. Key Findings The unemployment insurance and retirement … school lunch fund is not yet financially self-sufficient. Key Recommendations Review all reserve balances and transfer …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/liberty-central-school-district-financial-operations-2016m-25Utica Academy of Science Charter School – Purchasing (2015M-71)
… the School’s purchasing procedures for the period July 1, 2013 through September 30, 2014. Background The Utica … year, the School had approximately 240 enrolled students and budgeted appropriations totaled approximately $2.7 … made purchases after obtaining the necessary approvals and, if applicable, after obtaining the appropriate number of …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/06/26/utica-academy-science-charter-school-purchasing-2015m-71Wheatland-Chili Central School District – Procurement of Professional Services (2016M-12)
… was to evaluate the District’s process and procedures for the procurement of professional services for the period July 1, 2014 through November 23, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $17.4 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/wheatland-chili-central-school-district-procurement-professional-servicesUnified Court System Bulletin No. UCS-266.2
… or Terminating Payroll Deductions for Union Dues Purpose To provide the Unified Court System with an updated list of … file submissions directly into PayServ. Other unions do not currently have the capability to do so. Agencies will no longer be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-2662-updated-procedures-initiating-or-terminating-payrollUnified Court System Bulletin No. UCS-162
… Prepaid Legal Service Benefit for tax purposes. Background In accordance with the Internal Revenue Code, Section 61, it … Employees Employees represented by District Council 37 in bargaining unit SK who reside within the following zip … by Communication Workers of America (CWA), Local 1180 in bargaining unit SD. Note : Zip code criteria only apply to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-162-prepaid-legal-service-benefit-unified-court-system-ucsSUNY Bulletin No. SU-199
… in the employee’s taxable gross and are subject to all employment taxes and income taxes. Income taxes will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-199-2013-discretionary-award-psnu-employees-represented-unitedInternal Control System Components
… the evaluation of some of these components, particularly at the unit level. The Department has developed an internal …
https://www.osc.ny.gov/state-agencies/audits/2016/03/17/internal-control-system-componentsXII.8.D Contract Assignments and Sureties – XII. Expenditures
… Contract Assignments The Business Unit will use the new contractor’s Vendor ID and the new Contract and Purchase Order Numbers for contract assignments. After the assignment and new contract become effective, the Business Unit will process …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8d-contract-assignments-and-sureties