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Village of Rushville - Board Oversight and Information Technology (2018M-118)
… records and report or conduct a thorough audit of claims. Ensure investments were made in compliance with … (GML). 1 As a result, the cemetery fund incurred a loss of approximately $62,000. Designate an official to certify … records and report. Conduct a thorough audit of claims. Complete payroll certifications. Invest money as …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-rushville-board-oversight-and-information-technology-2018m-118Niagara County Industrial Development Agency – Project Approval and Monitoring (2015M-93)
… 1, 2013 through January 30, 2015. Background The Niagara County Industrial Development Agency is an independent public benefit …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/niagara-county-industrial-development-agency-projectTown of Davenport - Transparency (2018M-85)
… and more detailed minutes and submit them to the Board for its approval. The Board should conduct a thorough and … of claims to identify any irregularities or deficiencies in the claims submitted for payment. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2018/08/31/town-davenport-transparency-2018m-85State Agencies Bulletin No. 930
… that will be used as the return address on employee Form W-2 Wage and Tax Statements for 2009. Affected Employees … that the correct return address is printed on employee Form W-2 Wage and Tax Statements for 2009. Control-D Report …
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. 791
… schedule for AC 230s (Report of Check Returned for Refund or Exchange). Background To improve the efficiency of … schedule for AC 230s Report of Check Returned for Refund or Exchange …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/791-new-processing-schedule-submitting-returned-paychecksState Agencies Bulletin No. 709
… Purpose To notify agencies of the new processing schedule for AC-230s (Report of Check Returned for Refund or Exchange). Background To improve the efficiency … of AC-230 processing, agencies must submit AC-230s to OSC in accordance with the processing schedule outlined in this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/709-new-processing-schedule-submitting-returned-paychecksIslip Housing Authority – Cash Disbursements (2017M-167)
… Purpose of Audit The purpose of our audit was to examine the Authority’s cash disbursement procedures for … account clerk applied the Director’s electronic signature to the general disbursement checks. Key Recommendations … check signature policy that authorizes designated signees to use electronic signatures to imprint on Authority checks …
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)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for … of the District’s reserves, totaling $14.8 million, appear to be overfunded. From 2013-14 through 2015-16, the District realized operating surpluses and did not need to use any appropriated fund balance to finance operations. …
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-operationsWantagh Fire District – Payroll (2013M-176)
… to examine the District’s internal controls over payroll for the period January 1, 2012, through December 31, 2012. … and separate from the Town of Hempstead and Nassau County in which it is located. An elected five-member Board of Fire … that District employees could receive, use, or get paid for more leave than the amounts allowed in the District’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/20/wantagh-fire-district-payroll-2013m-176Oneida County Department of Social Services – Contract Monitoring and Payments (2015M-244)
… has a population of approximately 235,000, is governed by a 23-member Board of Legislators. Budgeted appropriations … ensure that all service and performance reports required by contract were provided by the agencies. Department managers did not implement …
https://www.osc.ny.gov/local-government/audits/county/2016/02/12/oneida-county-department-social-services-contract-monitoring-and-payments-2015mGenesee County – Purchasing (2015M-241)
… audit was to examine certain County procurement practices for the period January 1, 2014 through June 12, 2015. Background Genesee County is located in western New York. The County, which has approximately … elected nine-member Legislature. Budgeted appropriations for 2015 totaled $150 million. Key Findings The Highway …
https://www.osc.ny.gov/local-government/audits/county/2016/03/25/genesee-county-purchasing-2015m-241Kingston City School District – Fixed Assets (2017M-214)
… whether fixed assets were properly recorded and accounted for during the period July 1, 2016 through June 30, 2017. … has approximately 6,200 students. Budgeted appropriations for the 2016-17 fiscal year totaled $161 million. Key …
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)
… who audited all claims. The Director did not approve 13 claims totaling $27,143, and quotes or purchase orders, …
https://www.osc.ny.gov/local-government/audits/library/2017/12/08/hillside-public-library-new-hyde-park-claims-processing-2017m-175About the Common Retirement Fund – What Every Employer Should Know
… established to hold all the assets and income of NYSLRS in a single unified investment program. For the fiscal year … philosophy , including information about investing in New York . For information about the Retirement System’s …
https://www.osc.ny.gov/retirement/employers/partnership/about-common-retirement-fundState Agencies Bulletin No. 1055
… Employees who, as identified by National Bond and Trust, had bond deductions withheld, but had not yet …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1055-refunds-deduction-code-101-bondsHermon-DeKalb Central School District – Segregation of Duties (2016M-35)
… The Hermon-DeKalb Central School District is located in the Towns of Canton, DeKalb, Hermon and Russell in St. Lawrence County. The District, which operates one …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/hermon-dekalb-central-school-district-segregation-duties-2016m-35Marcellus Central School District – Procurement (2016M-230)
… The Marcellus Central School District is located in the Towns of Camillus, Marcellus, Onondaga, Otisco, Skaneateles and Spafford in Onondaga County. The District, which operates three …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/marcellus-central-school-district-procurement-2016m-230Accounts Payable Advisory No. 47
… regardless of whether the agency intends to pay the vendor with a check, electronic payment (ACH) or with the PCard. It is a best practice for agencies to use POs …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/47-purchase-orders-and-procurement-card-useAccounts Payable Advisory No. 21
… Guidance: This advisory is to inform Business Units of new guidelines for referencing a Master Contract ID on a …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/21-master-contracts