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Contract Advisory No. 24
… to promote the benefits of Automated Clearing House (ACH) payments when negotiating discounts and contract terms … 8.G - Payment Alternatives provides additional details on ACH payments. References: Guide to Financial Operations …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/24-early-pay-discounts-procurement-contract-purchasesMore About This Retirement Plan – Forest Rangers Plan
… These benefits are provided by Section 383-c of the New York State Retirement and Social Security Law (RSSL) as … enacted by the New York State Legislature. Throughout this publication, you will find references to “Sections” and …
https://www.osc.ny.gov/retirement/publications/1864/more-about-retirement-planMore About This Retirement Plan – Basic Plan with Increased-Take-Home-Pay (ITHP)
… This retirement plan summary describes the benefits available … covered by the Basic Retirement Plan. (There is no Tier 4 in the Police and Fire Retirement System.) These benefits are … of the State of New York, administers this plan. Our main office is in Albany, New York. This publication is a …
https://www.osc.ny.gov/retirement/publications/1511/more-about-retirement-planMore About This Retirement Plan – Career Plan
… covered by the Career Retirement Plan. (There is no Tier 4 in the Police and Fire Retirement System.) These benefits are … of New York, administers this plan. Our main office is in Albany, New York. This publication is a general summary of …
https://www.osc.ny.gov/retirement/publications/1642/more-about-retirement-planCity of Binghamton - Water System Cybersecurity (2018M-152)
… Provide staff with cybersecurity awareness training. In addition, sensitive information technology (IT) control … action. Appendix B includes our comment on an issue raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-binghamton-water-system-cybersecurity-2018m-152School District Bus Safety (2018-MS-4)
… Key Findings Districts did not sufficiently monitor in-house drivers or contractual transportation vendors. Superintendents in five districts did not annually approve all bus drivers. … transportation vendor drivers. Take an active role in overseeing the districts’ own transportation departments …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/08/30/school-district-bus-safety-2018-ms-4Sullivan County – Tourism Promotion Services (2014M-61)
… Sullivan County has a population of 77,800 and is located in the southeastern part of New York State. It is governed by … exemptions. Include clear goals, guidelines and benchmarks in the tourism promotional contract with the Corporation to …
https://www.osc.ny.gov/local-government/audits/county/2014/06/13/sullivan-county-tourism-promotion-services-2014m-61Village of Waterville – Payroll and Time and Attendance Records (2017M-281)
… attendance records were properly maintained and recorded for the period June 1, 2016 through August 31, 2017. … Board of Trustees. Budgeted general fund appropriations for the 2016-17 fiscal year totaled approximately $1.2 …
https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-waterville-payroll-and-time-and-attendance-records-2017m-281Newark Housing Authority – Information Technology (2017M-282)
… to address acceptable computer use, individual access rights, disaster recovery and password security management. … procedures to address acceptable computer use, user access rights, disaster recovery and password security management. Ensure that the access rights for users no longer employed are revoked. …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/03/30/newark-housing-authority-information-technology-2017m-282Brookfield Central School District – Claims Audit Process (2018M-6)
… is located in the towns of Bridgewater, Brookfield, Columbus, Hamilton, Madison and Sangerfield in Chenango, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/brookfield-central-school-district-claims-audit-process-2018m-6Village of Afton – Board Oversight (2018M-28)
… the Board properly managed fund balance, cash receipts and disbursements, and water rents for the period June 1, … 30, 2017. Background The Village of Afton is located in the Town of Afton in Chenango County. The Village, which is governed by an …
https://www.osc.ny.gov/local-government/audits/village/2018/05/04/village-afton-board-oversight-2018m-28Brentwood Public Library – Leave Accruals (2018M-26)
… audit was to determine whether Business Office employee leave accrual records were accurate for the period July 1, … year totaled approximately $9.3 million. Key Findings Leave accrual records for five of the seven Business Office … Library Director started 2016-17 with 84 hours of vacation leave and 14 hours of personal leave more than his collective …
https://www.osc.ny.gov/local-government/audits/library/2018/04/20/brentwood-public-library-leave-accruals-2018m-26New Hope Fire Department – Board Oversight (2017M-298)
… Purpose of Audit The purpose of our audit was to determine whether the Board of Directors provided adequate oversight of the financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/04/13/new-hope-fire-department-board-oversight-2017m-298Village of Dansville – Water and Sewer Operations (2017M-273)
… was to determine whether the Board effectively managed water and sewer operations for the period June 1, 2013 … The Village has approximately 4,700 residents, and 2017-18 water and sewer appropriations totaled approximately $2.5 … Findings The Board has not provided adequate oversight of water and sewer operations. The Board did not monitor water …
https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-dansville-water-and-sewer-operations-2017m-273Broome County – Financial Condition (2017M-187)
… January 1, 2016 through February 23, 2017. Background Broome County, located in the central southern portion of … Broome County Financial Condition 2017M187 …
https://www.osc.ny.gov/local-government/audits/county/2018/02/08/broome-county-financial-condition-2017m-187Elmsford Union Free School District – Fixed Assets (2017M-147)
… approximately $33.5 million. Key Findings The District does not have a comprehensive policy for identifying and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/27/elmsford-union-free-school-district-fixed-assets-2017m-147Unified Court System Bulletin No. UCS-59
To explain processing of Prepaid Legal Service Benefit for tax purposes
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-59-prepaid-legal-service-benefitVillage of Atlantic Beach - Payroll (2018M-254)
… payment. The Board: Did not audit and approve the building permit fees paid to the building inspector. Underbudgeted the … realistic appropriations for the building inspector’s permit fees each year, based on recent trends. Key … and certified by an individual independent of payroll processing before payment. Audit and approve all payroll …
https://www.osc.ny.gov/local-government/audits/village/2019/05/03/village-atlantic-beach-payroll-2018m-254Clifton Park Volunteer Fire Department – Internal Controls Over Financial Operations (2015M-69)
… Purpose of Audit The purpose of our audit was to determine whether Department controls were adequate to ensure that financial activity was properly recorded and … Key Recommendations Adopt written financial procedures to ensure that the informal processes in practice continue to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/06/26/clifton-park-volunteer-fire-department-internal-controls-overSprings Union Free School District - Payroll (2018M-222)
… complete report - pdf] Audit Objective Determine whether Springs Union Free School District (District) employees … Springs Union Free School District Payroll 2018M222 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/springs-union-free-school-district-payroll-2018m-222