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Town of Red Hook - Financial Condition (2018M-171)
… fund’s year-end fund balance increased from $292,780 to $917,351, or 213 percent. In June 2018, the Board adopted … policy that allowed for unexpended surplus funds of up to 70 percent of annual expenditures. The policy did not … that benefits taxpayers. Revise the fund balance policy to ensure reasonable levels of fund balance and define timing …
https://www.osc.ny.gov/local-government/audits/town/2018/11/02/town-red-hook-financial-condition-2018m-171Village of Rushville - Board Oversight and Information Technology (2018M-118)
… a thorough audit of claims. Ensure investments were made in compliance with New York State General Municipal Law … Municipal Law (GML), Section 11 2 Two individuals served in this position during our audit period. One Clerk-Treasurer …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-rushville-board-oversight-and-information-technology-2018m-118Town of Davenport - Transparency (2018M-85)
… [read complete report - pdf] Audit Objective Determine whether the Town’s … assess the Town’s financial condition and file the annual report with OSC. The Clerk did not maintain a complete and … reports to the Board and file the required annual report with OSC. The Clerk should maintain timely and more …
https://www.osc.ny.gov/local-government/audits/town/2018/08/31/town-davenport-transparency-2018m-85State Agencies Bulletin No. 930
… Department ID(s) associated with their agency as listed in the Control-D Report NPAY529 (Agency’s Address Listing). … ID number(s) along with the correct agency return address in the e-mail. OSC Actions OSC will update the agency address …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/930-verification-agency-return-address-employee-form-w-2-wage-and-taxState Agencies Bulletin No. 1055
… (Administration) Background As previously announced in Payroll Bulletin Number 1015 , the U.S. Department of the … OSC Actions OSC will process the bond deduction refunds in the Institution paychecks dated 03/10/11 and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1055-refunds-deduction-code-101-bondsIslip Housing Authority – Cash Disbursements (2017M-167)
… and check signing functions. While the Director was on leave, the account clerk applied the Director’s electronic … designated signees to use electronic signatures to imprint on Authority checks and requires signees to maintain custody …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/10/27/islip-housing-authority-cash-disbursements-2017m-167Dunkirk City School District – Financial Management (2017M-122)
… Background The Dunkirk City School District is located in the City of Dunkirk and the Towns of Dunkirk and Sheridan in Chautauqua County. The District, which operates six …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/dunkirk-city-school-district-financial-management-2017m-122Keeseville Volunteer Fire Department – Financial Operations (2017M-100)
… The Keeseville Volunteer Fire Department is located in the Town of Ausable in Clinton County. The Department, which provides fire …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/09/15/keeseville-volunteer-fire-department-financial-operationsVillage of Alfred – Information Technology (2017M-236)
… July 7, 2017. Background The Village of Alfred is located in the Town of Alfred in Allegany County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-alfred-information-technology-2017m-236Town of Sharon – Fund Balance (2017M-271)
… 31, 2017. Background The Town of Sharon is located in Schoharie County and has a population of approximately … TW and TOV fund balance by using excess fund balance in a manner that benefits Town residents. Adopt budgets that …
https://www.osc.ny.gov/local-government/audits/town/2018/03/21/town-sharon-fund-balance-2017m-271Kingston City School District – Fixed Assets (2017M-214)
… property. New assets were not added to the inventory list. The contractor-generated asset list did not correspond to the District’s Information Technology (IT) Department’s asset list. Key Recommendations Ensure that all fixed assets above …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/15/kingston-city-school-district-fixed-assets-2017m-214Hillside Public Library of New Hyde Park – Claims Processing (2017M-175)
… (Library) is a school district public library is located in Nassau County. The Library, which is governed by a … was created by a special act of the State Legislature in 1961. Budgeted appropriations for the 2015-16 fiscal year …
https://www.osc.ny.gov/local-government/audits/library/2017/12/08/hillside-public-library-new-hyde-park-claims-processing-2017m-175Town of Bolton - Urban Development Action Grant Repayment Funds (2017M-216)
… recorded and reported. Key Findings The Board’s use of UDAG repayment money totaling $4.5 million for long-term … and due to other funds, resulting in an understatement of nearly $3.6 million in the CD fund as of December 31, 2016. Key Recommendations Adopt a policy to …
https://www.osc.ny.gov/local-government/audits/town/2018/05/18/town-bolton-urban-development-action-grant-repayment-funds-2017m-216Hartsdale Volunteer Fire Company – Board Oversight (2017M-227)
… 10, 2017. Background The Hartsdale Fire Company is located in the Town of Greenburg and provides fire protection for a … of Trustees. For the period 2015 through 2017, $52,550 in Foreign Fire Insurance (FFI) revenue was received. Key …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/hartsdale-volunteer-fire-company-board-oversight-2017m-227Washington County – Procurement (2017M-224)
… determine whether the County procured goods and services in accordance with its procurement policy and statutory … May 31, 2017. Background Washington County is located in the eastern part of New York State and has a population of …
https://www.osc.ny.gov/local-government/audits/county/2018/02/02/washington-county-procurement-2017m-224Fredonia Central School District - Financial Management (2018M-33)
… report - pdf] Audit Objective Determine whether the Board and District officials properly managed fund balance. Key … (6.75 percent), resulting in annual operating surpluses and a fund balance increase of more than $2 million (52 … unrestricted fund balance totaled more than $3.3 million and was 11 percent of the 2017-18 budgeted appropriations, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/fredonia-central-school-district-financial-management-2018m-33State Agencies Bulletin No. 791
… of AC 230 processing, agencies must submit AC 230s to OSC in accordance with the processing schedule outlined in this bulletin. Processing Dates Check Date Must be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/791-new-processing-schedule-submitting-returned-paychecksState Agencies Bulletin No. 823
… Purpose To inform agencies of the new Control-D report listing employees with ten (10) years of … Payroll Deductions mailbox. … To inform agencies of the new ControlD report listing employees with ten 10 years of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/823-new-control-d-report-nben751-employees-10-years-tiaacref-membershipAbout the Common Retirement Fund – What Every Employer Should Know
… As a NYSLRS stakeholder, it is important for you to be familiar … Fund (Fund), which holds and invests the money used to pay NYSLRS benefits. New York State Comptroller Thomas P. …
https://www.osc.ny.gov/retirement/employers/partnership/about-common-retirement-fundState Agencies Bulletin No. 709
… Purpose To notify agencies of the new processing schedule for AC-230s (Report of Check Returned … apply: The employee is still actively employed by any State agency. The employee is due any regular and/or lump sum … Payroll Deductions mailbox. … To notify agencies of the new processing schedule for AC230s Report of Check Returned …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/709-new-processing-schedule-submitting-returned-paychecks