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Islip Housing Authority – Cash Disbursements (2017M-167)
… signing functions. While the Director was on leave, the account clerk applied the Director’s electronic signature to …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/10/27/islip-housing-authority-cash-disbursements-2017m-167Accounts Payable Advisory No. 47
… are effective April 1, 2018. Reference : Guide to Financial Operations (GFO), Chapter XI-A, Section 3 – … 4 – Procurement Card Use . Update : Agencies are required to use a PO for all single purchases of $10,000 or more from … is applicable regardless of whether the agency intends to pay the vendor with a check, electronic payment (ACH) or …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/47-purchase-orders-and-procurement-card-useState Agencies Bulletin No. 1751
… Purpose To notify agencies of the 2019 maximum salary limit for Tier 6 members of NYCTRS … and contributions under qualified retirement plans, the annual compensation limit under Section 401(a), 404(I), … and 408 (k) (6) (D) (ii) will increase to $200,000 for the 2019 plan year. Affected Employees Employees who are Tier …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1751-maximum-salary-limit-tier-6-members-following-retirement-systemsAccounts Payable Advisory No. 62
… Section 3 - Purchase Orders Guidance : A purchase order (PO) is an ordering document authorizing a vendor to provide … the agency’s authority as set in law or by contract. The PO communicates critical information to the vendor including … Due Date is an automatically populated field on the PO that should communicate to a vendor the required date the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/62-purchase-ordersPortville Central School District - Financial Management (2018M-245)
… 2018, unappropriated, unrestricted fund balance totaled $1.4 million and was almost 8 percent of 2018-19 … to within the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Review and fund …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/portville-central-school-district-financial-management-2018m-245Saratoga County Industrial Development Agency – Project Monitoring and Grant and Loan Program (2015M-85)
… Purpose of Audit The purpose of our audit was to review the IDA’s process for evaluating and monitoring … January 31, 2015. Background The Saratoga County IDA is an independent public benefit corporation established in … 1971 to further economic development in Saratoga County. It is governed by a Board which comprises seven members …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/10/02/saratoga-county-industrial-development-agency-projectTown of East Greenbush – Justice Court Operations (2016M-60)
… of Audit The purpose of our audit was to examine the Court’s financial operations for the period January 1, 2014 … The Town of East Greenbush is located in Rensselaer County and has a population of approximately 16,500. The … Town Comptroller has not conduced an audit of the Court’s records for 2014, and the Board did not contract with a …
https://www.osc.ny.gov/local-government/audits/justice-court/2016/05/06/town-east-greenbush-justice-court-operations-2016m-60Seaford Fire District – Length of Service Award Program (2014M-319)
… controls over its Length of Service Award Program (LOSAP) for the period January 1, 2013 through March 31, 2014. … $1.8 million, and the District’s contribution for the 2013 LOSAP program year was $113,300. Key Findings The District’s LOSAP point system is not consistent with New York State …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/21/seaford-fire-district-length-service-award-program-2014m-319Town of Pamelia – Financial Management (2015M-276)
… March 31, 2015. Background The Town of Pamelia is located in Jefferson County and has a population of approximately … a reasonable amount of fund balance to maintain in each fund. Develop and adopt a comprehensive multiyear …
https://www.osc.ny.gov/local-government/audits/town/2016/01/15/town-pamelia-financial-management-2015m-276West Fort Ann Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-242)
… April 30, 2014. Background The West Fort Ann Volunteer Fire Company is a not-for-profit volunteer organization … Board of Directors, contracts with the Town to provide fire protection services to the Town’s western region. … West Fort Ann Volunteer Fire Company Internal Controls Over Financial Activities …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/west-fort-ann-volunteer-fire-company-internal-controls-overKings Park Central School District – Fuel Inventory (2015M-282)
… our audit was to evaluate the District’s controls over its fuel inventory for the period July 1, 2014 through July 31, … Findings District officials have not adopted a policy for fuel inventory accountability and there were no written … provide guidance to employees. Officials did not reconcile fuel pump readings to physical inventory. Officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/kings-park-central-school-district-fuel-inventory-2015m-282Green Tech High Charter School – Resident Tuition Billing (2015M-2)
… identified after the reconciliation bill had been paid, led to overbilling. Key Recommendations Ensure up-to-date …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/04/10/green-tech-high-charter-school-resident-tuition-billing-2015m-2Eastport-South Manor Central School District – Financial Software User Access (2014M-379)
… not have any written procedures outlining how user access rights should be established or modified. District officials … for granting, changing and terminating user access rights to specific financial software applications. Designate … the financial system administrator and assign user access rights based on job duties. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/20/eastport-south-manor-central-school-district-financial-software-userTown of Chili – Physical Accessibility to Programs and Services (S9-24-33)
… components at the Town Hall, such as service counters with a portion at an accessible height and signs at interior … taking additional steps to increase physical accessibility for the 24 components identified in this report. Town …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/14/town-chili-physical-accessibility-programs-and-services-s9-24-33Contract Advisory No. 33
… December 30, 2024, (i) contractors are prohibited from bidding on contracts for public work, and (ii) contractors and subcontractors are prohibited from commencing work on covered projects subject to Labor Law … effective December 30 2024 i contractors are prohibited from bidding on contracts for public work and ii contractors …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/33-dol-public-work-contractor-registryCity of Auburn – Physical Accessibility to Programs and Services (S9-24-31)
… City Hall, such as thresholds no more than one half inch in height and secured mats at the main entrance. 25 … physical accessibility for the 70 components identified in this report. City officials agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/city/2025/02/07/city-auburn-physical-accessibility-programs-and-services-s9-24-31Town of Lake Pleasant – Credit Cards (2016M-432)
… Purpose of Audit The purpose of our audit was to examine the Town's credit card purchases to determine whether the cards were used for appropriate … credit limits on the individual cards ranged from $1,000 to $20,000. Not all credit card purchases were supported with …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-lake-pleasant-credit-cards-2016m-432Copiague Union Free School District – Check Signing (2015M-181)
… Purpose of Audit The purpose of our audit was to examine the District’s check signing … Copiague Union Free School District is located in the Town of Babylon, Suffolk County. The District, which operates six …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/copiague-union-free-school-district-check-signing-2015m-181State Agencies Bulletin No. 346
… for the annual review of employees who claim to be exempt from Federal and State withholding. Affected Employees Employees claiming to be exempt from tax withholding. Background Internal Revenue Service … Actions If any employees identified as claiming exempt from Federal withholding do not provide a new W-4 by February …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/346-claiming-exempt-federal-and-state-withholdingTown of Taylor – Financial Management (2016M-391)
… 8, 2016. Background The Town of Taylor is located in Cortland County and has a population of approximately 525. … a plan to reduce the amount of available fund balance in a manner that benefits Town residents. Annually audit, or …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-taylor-financial-management-2016m-391