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Town of Hancock – Transfer Station Operations (2016M-255)
… transfer station self-sufficient, the price of transfer stickers would have to increase. Key Recommendations Consider …
https://www.osc.ny.gov/local-government/audits/town/2016/10/28/town-hancock-transfer-station-operations-2016m-255Dansville Central School District - Information Technology and Non-Instructional Employee Leave Benefits (2018M-169)
… security awareness training for employees. As of February 27, 2018, leave balances for 31 of the 40 non-instructional …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/dansville-central-school-district-information-technology-and-nonCounty of Oswego Industrial Development Agency – Revolving Loan Programs (2014M-356)
… Purpose of Audit The purpose of our audit was to evaluate the Agency’s revolving loan fund programs for the … created to promote, develop, encourage and assist in acquiring, constructing, improving, maintaining or … Agency’s revolving loans, financed with its own funds, are not authorized by statute. The Agency has no formal process …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-oswego-industrial-development-agency-revolving-loanShelby Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-372)
… is governed by an elected 12-member Executive Board. Expenses for 2013 totaled $222,263. Key Findings The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/08/shelby-volunteer-fire-company-internal-controls-over-financialBolton Central School District - Fund Balance Management (2018M-249)
… Unrestricted unappropriated fund balance at the end of 2017-18 was $2.7 million or 29 percent of 2018-19 appropriations, exceeding the 4 percent statutory … reasonable estimates for appropriations and the amount of fund balance that will be used to fund operations based on …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/bolton-central-school-district-fund-balance-management-2018m-249Tuckahoe Common School District - Purchasing (2018M-228)
… service providers and for purchases that were under the bidding threshold, and whether professionals were paid in … to procure professional services and purchases under the bidding threshold. Obtain Board authorization if necessary … professional service providers and for purchases under the bidding threshold …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-purchasing-2018m-228Millbrook Central School District – Claims Processing (2015M-48)
… Board and did not provide reports detailing claims audit results. The claims auditor did not properly review claims to … the Board and to provide reports detailing claims audit results. Ensure that all claims contain sufficient supporting …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/12/millbrook-central-school-district-claims-processing-2015m-48Discovery Charter School – Internal Controls Over Cash Disbursements (2015M-14)
… July 1, 2013 through October 31, 2014. Background The Discovery Charter School is located in the Town of Greece in … Discovery Charter School Internal Controls Over Cash …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/05/29/discovery-charter-school-internal-controls-over-cash-disbursements-2015mOnondaga Central School District – Nonpayroll Disbursements (2014M-257)
… to assess internal controls over nonpayroll disbursements for the period July 1, 2012 through February 28, 2014. … with approximately 900 students. Budgeted appropriations for the 2013-14 fiscal year were approximately $19.4 million. … clerk performed all nonpayroll disbursement processes for the general fund with little oversight or other …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/14/onondaga-central-school-district-nonpayroll-disbursements-2014m-257Medina Central School District – Reserve Funds (2014M-155)
… reserve funds and selected financial management practices for the period July 1, 2008 through March 25, 2014. … of approximately 1,750 students. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $33.8 … expenditures by a total of approximately $14.7 million for the five fiscal years ending June 30, 2013. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/medina-central-school-district-reserve-funds-2014m-155State Agencies Bulletin No. 319
… for the new Earned Income Tax Credit filing status of "Married Without Spouse Filing Certificate". Affected … new radio button added to the Federal Tax Data 2 panel of "Married Without Spouse Filing". Questions Questions regarding … for the new Earned Income Tax Credit filing status of Married Without Spouse Filing Certificate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/319-change-federal-tax-data-2-panel-earned-income-tax-credit-2002Ellicottville Central School District – Purchasing (2014M-177)
… purchases subject to competitive bidding. The purchasing agent was not provided with documentation of competition. Key … and Business Office Manual. Ensure that the purchasing agent receives, reviews and retains appropriate purchasing …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/ellicottville-central-school-district-purchasing-2014m-177Town of Schaghticoke – Water Operations (2016M-390)
Town of Schaghticoke Water Operations 2016M390
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-schaghticoke-water-operations-2016m-390Town of Orangetown – Overtime (2017M-48)
… did not develop overtime budgets based on known needs and historical trends. Officials did not adequately monitor … Recommendations Adopt realistic overtime budgets based on historical or other known trends. Monitor or control the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-orangetown-overtime-2017m-48State Agencies Bulletin No. 2301
… agencies that the pensionable overtime (OT) earnings limit for Tier 6 members of the New York City Employee Retirement … York City Board of Education Retirement System (NYCBERS) for the 2025 plan year is $20,958.00. Affected Employees: … NYCTRS, and NYCBERS are affected. Background: OT limit for Tier 6 began in State fiscal year 2012-13 at $15,000. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2301-2025-tier-6-overtime-limit-new-york-city-retirement-systemsDutchess County – Court and Trust Funds (2014M-293)
… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2013 through … County officials are responsible for safeguarding court and trust funds in their care. Pursuant to a court order, certain assets may be provided to the court and …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/dutchess-county-court-and-trust-funds-2014m-293State Agencies Bulletin No. 484
… Purpose To provide processing instructions for Deduction Code 648 . Background Chapter 548 of the Laws … or during wartime periods to purchase and receive credit for up to three (3) years of military service. This new … code has been created to allow recovery of arrears for these employees. Affected Employees Employees who are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/484-new-general-deduction-code-648-nye-military-buyback-arrears-after-taxPort Washington Union Free School District – Claims Processing and Inventories (2016M-263)
… necessary training to carry out the claims audit policy. A count of all stored goods was not conducted at least once a … that the claims auditor is properly trained. Ensure that a count of all stored goods is conducted at least once a year. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/port-washington-union-free-school-district-claims-processing-andNorth Rose-Wolcott Central School District – Financial Management (2016M-22)
… The North Rose-Wolcott Central School District is located in the Towns of Butler, Huron, Lyons, Rose, Savannah, Sodus and Wolcott in Wayne County. The District, which operates three schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/north-rose-wolcott-central-school-district-financial-management-2016m-22Williamson Central School District – Procurement of Professional Services (2016M-55)
Williamson Central School District Procurement of Professional Services 2016M55
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/williamson-central-school-district-procurement-professional-services