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Kent Fire District No. 1 - Financial Operations (2019M-37)
… corrective action. Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/07/03/kent-fire-district-no-1-financial-operations-2019m-37Town of Seneca Falls - Procurement (2018M-143)
… Consider revising the procurement policy and procedures to specify documentation requirements, and ensure officials … Develop procedures for procuring professional services to award contracts above a reasonable limit only after … some form of competition, and provide guidance as to how such competition should be solicited, including …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-seneca-falls-procurement-2018m-143St. Paul Boulevard Fire District - Board Oversight (2018M-116)
… St Paul Boulevard Fire District Board Oversight 2018M116 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/05/st-paul-boulevard-fire-district-board-oversight-2018m-116Baldwin Fire District - Credit Card and Travel Expenditures (2018M-27)
… did not have adequate supporting documentation attached to the claims. Two commissioners purchased vacation packages, … even though they received meal per diem allowances prior to the trip. Key Recommendations Ensure that credit card … all personal expenses. Ensure that meals are not charged to District credit cards for individuals who receive per diem …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/08/baldwin-fire-district-credit-card-and-travel-expenditures-2018m-27Westfield Academy and Central School District - Financial Management (2018M-67)
… with our recommendations. Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/westfield-academy-and-central-school-district-financial-management-2018mTown of Lancaster - Information Technology (2018M-114)
… whether the Board ensured Information Technology (IT) assets were properly safeguarded and secured. Key … Key Recommendations Ensure the acceptable use policy is distributed to all personnel and monitor IT use. Develop … receive IT security awareness training and that training is provided whenever the IT policies are updated. Town …
https://www.osc.ny.gov/local-government/audits/town/2018/08/17/town-lancaster-information-technology-2018m-114Town of Decatur – Town Clerk (2020M-58)
… Clerk (Clerk) recorded, deposited, remitted and reported all collections received in a timely and accurate manner. Key … Issue and retain duplicate receipts. Report and remit all money received to the Supervisor and other entities in a … Town Clerk Clerk recorded deposited remitted and reported all collections received in a timely and accurate manner …
https://www.osc.ny.gov/local-government/audits/town/2020/11/06/town-decatur-town-clerk-2020m-58REACH Academy Charter School - Cash Disbursements (2019M-130)
… Key Findings The Board has not appointed a claims auditor to audit claims before payment as required by the School’s … Cash disbursements were not properly approved prior to payment, supported or accounted for in a timely manner. … Appoint a claims auditor. Develop procedures to preapprove purchases and document and verify that goods …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/13/reach-academy-charter-school-cash-disbursements-2019m-130Lake View Fire District – Internal Controls Over Financial Activity (2014M-342)
… five-member Board of Fire Commissioners. The District’s general fund 2014 budget totaled $726,490. Key Findings The … disbursements totaling $139,303 were authorized by the Secretary instead of the Director as required. Credit card …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/lake-view-fire-district-internal-controls-over-financial-activity-2014m-342Woodgate Volunteer Fire Department – Financial Controls (2014M-120)
… Purpose of Audit The purpose of our audit was to review the Department’s financial controls for the period … Findings The Treasurer does not provide written reports to the Board. The Board did not appoint an Auditing Committee to examine the Department’s finances each year. Not all …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/07/03/woodgate-volunteer-fire-department-financial-controls-2014mNesconset Fire District – Length of Service Awards Program (2014M-317)
… Purpose of Audit The purpose of our audit was to determine if employees properly earned length of service … firefighters from earning LOSAP points for responding to calls during their regularly scheduled work hours. Key Recommendation Implement standards and procedures to ensure that points are not awarded to employees who serve …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/24/nesconset-fire-district-length-service-awards-program-2014m-317SUNY Bulletin No. SU-321
… This bulletin is superseded by Payroll Bulletin No. SU-321.2 . Purpose The purpose of this bulletin is to provide …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-321-pilot-program-establishing-temporary-overtime-ratesComptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … Operations (Saratoga County) In 2013, the board attempted to improve the segregation of duties over water billings and … into the accounting records and can make adjustments to customer accounts without prior approval. Conesus No. 1 …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-1State Agencies Bulletin No. 1988
State Agencies Bulletin No 1988
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1988-pilot-program-establishing-temporary-overtime-rates-employees-certainState Agencies Bulletin No. 2009
… a treaty between their country and the U.S. with wages in tax year 2021 are affected. Background According to the IRS … persons presumed to be foreign) that are subject to withholding, even if no amount is deducted and withheld from … code identifies the authority for the exemption or tax rate. The only exemption codes that apply to the types of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2009-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingState Agencies Bulletin No. 1900
… a treaty between their country and the U.S. with wages in tax year 2020 are affected. Background According to the IRS … persons presumed to be foreign) that are subject to withholding, even if no amount is deducted and withheld from … code identifies the authority for the exemption or tax rate. The only exemption codes that apply to the types of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1900-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingAbout the Academy
… Comptroller DiNapoli launched The Academy for New York State's Local Officials – an innovative … commitment to offer a helping hand to local government and school district officials. By increasing the number of classroom training sessions and web-based seminars, The Academy: provides local officials a convenient way to improve …
https://www.osc.ny.gov/local-government/academy/about-academyFinal Average Earnings
… for some PFRS members who may be eligible for a One-Year FAE ). These are usually your years of employment … Earnings Allowed Year 1: $39,000 [(32,000 + 31,000) ÷ 2] × 1.1 = 34,650 $34,650 Year 2: $32,000 [(31,000 + 26,000) ÷ 2] × 1.1 = 31,350 $31,350 …
https://www.osc.ny.gov/retirement/members/final-average-earningsComptroller DiNapoli Releases Municipal Audits
… of Covert , Town of Horseheads , Town of Niagara , Orange County Soil and Water Conservation District and Yates County . “In today’s fiscal climate, budget transparency and … of Covert – Financial Management and Justice Court (Seneca County) The board needs to adopt long-term financial plans to …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School Audits
… District , Fonda-Fultonville Central School District , Monroe 2 – Orleans BOCES and the Newcomb Central School … amounts in the district’s accounting software program. Monroe 2 – Orleans Board of Cooperative Educational Services (BOCES) – Software Management (Monroe County) A number of software applications installed on …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-school-audits-0