Search
Town of Thurman – Garbage Bag Inventory and Collections (2016M-399)
… internal controls over garbage bag inventory and receipts for the period January 1, 2012 through June 30, 2016. … policies and procedures that include collection procedures for recording and remitting collections received at the … station to ensure all cash receipts are properly accounted for and remitted to the Supervisor’s bookkeeper or Town Clerk …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-thurman-garbage-bag-inventory-and-collections-2016m-399Town of Thurman – Capital Projects (2016M-431)
… to examine the Town’s management of its capital projects for the period January 1, 2012 through June 30, 2016. … an elected five-member Town Board. Budgeted appropriations for 2016 totaled approximately $1.6 million. Key Findings The … Board's failure to establish an adequate financial plan for the two projects contributed to the need to advance funds …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-thurman-capital-projects-2016m-431Oswego City School District - Separation Payments (2021M-194)
… (District) officials calculated separation payments to certain District employees in accordance with … provided: A teaching assistant with a credit of $18,087 to be used toward her future health insurance coverage and a … the teaching assistant did not meet the CBA requirements to receive these benefits. The former Superintendent with a …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/oswego-city-school-district-separation-payments-2021m-194CUNY Bulletin No. CU-719
… Purpose The purpose of this bulletin is to notify agencies of new voluntary deduction codes for City … Office has requested new voluntary deduction codes to accommodate new Metro+ deductions. Effective Dates … Questions regarding this bulletin may be directed to the University Director of Employee Benefits at CUNY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-719-new-voluntary-deductions-codes-cuny-health-insuranceGananda Central School District – Procurement (2021M-86)
… officials used a competitive process to procure goods and services to achieve the optimal use of District … did not ensure that purchases were adequately documented and approved to verify that a competitive process was used to procure goods and services and ensure the optimal use of resources. The …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/gananda-central-school-district-procurement-2021m-86Summitville Fire Company – Cash Receipts and Disbursements (2016M-423)
… officials ensured that cash receipts were deposited and cash disbursements were for appropriate Company purposes … fire protection services for the Town of Mamakating and is located in Sullivan County. During our audit period, Company deposits totaled $48,200 and disbursements totaled $57,600. Key Findings No one …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/10/summitville-fire-company-cash-receipts-and-disbursements-2016m-423Town of Hamden – Financial Condition (2013M-86)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for … 2013. Background The Town of Hamden is located in Delaware County. The Town Board which comprises five elected members – …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-hamden-financial-condition-2013m-86Royalton-Hartland Central School District – Information Technology Contingency Planning (2021M-4)
… written IT contingency plan. The District pays $10,500 for central site infrastructure support, which includes a … of an IT contingency plan. Although the District paid for a DRP template, officials did not obtain it. Without a … to all responsible parties and periodically tested for efficacy, District officials have less assurance that …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/royalton-hartland-central-school-district-information-technologyWyoming Central School District – Professional Services (2020M-152)
… - pdf ] Audit Objective Determine whether Wyoming Central School District (District) officials used a competitive method to … corrective action. … Determine whether Wyoming Central School District District officials used a competitive method …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/12/wyoming-central-school-district-professional-services-2020m-152Overview – Information Technology Contingency Planning
… In general, a business continuity plan focuses on strategies for sustaining an organization’s critical business …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/overviewNiagara Engine Company No. 6 Inc. - Cash Receipts and Disbursements (2019M-29)
… not determine whether 20 purchases totaling $3,245 were for proper Company purposes. Key Recommendations Provide … the bills approved by the Membership. Ensure disbursements for purchases are adequately supported and for proper Company expenses. Company officials generally …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/09/niagara-engine-company-no-6-inc-cash-receipts-andGlenham Fire District – Cash Disbursements (2016M-380)
… if claims were supported by adequate documentation, for appropriate purposes and audited and approved prior to payment for the period January 1, 2015 through August 31, 2016. … Fire Commissioners. General fund budgeted appropriations for 2015 totaled approximately $320,000. Key Findings Claims …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/03/glenham-fire-district-cash-disbursements-2016m-380Acceptable Time and Attendance Systems – Legacy Reporting
… by the employee that full hours were worked, except for time charged to accruals for vacation and other leave time. For good internal controls, the system should also include …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/acceptable-time-and-attendance-systemsBrasher-Winthrop Consolidated Fire District – Board Oversight (2021M-47)
… over the work of the Treasurer, who was responsible for receiving and disbursing cash, signing District checks … the Treasurer filed required annual financial reports for 2017 through 2019. Complete mandatory fiscal oversight … made during our audit period and found that they were for proper District purposes. Key Recommendations Routinely …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/06/11/brasher-winthrop-consolidated-fire-district-board-oversight-2021m-47East Meredith Rural Fire District – Financial Activities (2021M-26)
… before payment. Maintain adequate supporting documentation for three disbursements totaling $11,478. Audit the … transactions were appropriate and properly accounted for, without proper controls, there is a risk that disbursements will not be made for proper purposes and money collected will not be …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/28/east-meredith-rural-fire-district-financial-activities-2021m-26Oneida Public Library District – Cash Disbursements (2015M-20)
… July 1, 2012 through June 30, 2014. Background The Oneida Public Library District was established in Madison and Oneida Counties, including portions of the … District’s boundaries. The District, which is governed by an elected seven-member Board of Trustees, was created by …
https://www.osc.ny.gov/local-government/audits/library/2015/05/08/oneida-public-library-district-cash-disbursements-2015m-20State Agencies Bulletin No. 147
… System. This earnings code replaces the FEE earnings code for ERS employees. Agency Instructions On the time entry … Days: Number of days and/or decimal parts of a day worked for the pay period Amount: Fee money earned for the pay period Questions Questions regarding this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/147-new-frc-earnings-code-fee-retirement-creditBallston Spa Public Library – Donations and Circulation Desk Cash Receipts (2015M-101)
… 2013 through October 31, 2014. Background The Ballston Spa Public Library is a municipal public library that received its charter from the State in …
https://www.osc.ny.gov/local-government/audits/library/2015/08/21/ballston-spa-public-library-donations-and-circulation-desk-cash-receipts-2015mHarford Fire District – Records and Reports (2016M-170)
… Purpose of Audit The objective of our audit was to review the District’s financial … The Harford Fire District is a district corporation of the State, distinct and separate from the Town of Harford and Cortland County in which it is located. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/08/harford-fire-district-records-and-reports-2016m-170Accounts Payable Advisory No. 21
… Subject: Referencing a Master Contract on a Voucher Guidance: This advisory is to inform Business … of new guidelines for referencing a Master Contract ID on a voucher. As stated in Advisory Number 8 ( One Invoice … Units ) Business Units can only include one invoice on each voucher. Prior to creating a voucher, the vendor must …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/21-master-contracts