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Niagara County Industrial Development Agency – Project Approval and Monitoring (2015M-93)
… the potential benefits compared to costs. Not all payments-in-lieu of taxes (PILOTs) were billed accurately. The Board … to determine whether businesses achieved the goals stated in their applications. Key Recommendations Develop CBA ratios … Ensure that all PILOT billings and payments are made in accordance with agreements and pursue, if feasible, the …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/niagara-county-industrial-development-agency-projectAccounts Payable Advisory No. 47
… a PO for all single purchases of $10,000 or more from any vendor that has a classification as a “procurement supplier” in the NYS vendor file. This policy, subject exceptions, is applicable … regardless of whether the agency intends to pay the vendor with a check, electronic payment (ACH) or with the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/47-purchase-orders-and-procurement-card-useApplying for Previous or Military Service Credit – Career Plan
… To receive credit for any type of previous or military service, send a written … Requesting credit for your previous public employment as early in your career as possible ensures that: If there is a … benefit, you must request this credit while you are on the payroll of a participating employer. If you receive a …
https://www.osc.ny.gov/retirement/publications/1642/applying-previous-or-military-service-creditAccounts Payable Advisory No. 21
… referencing a Master Contract ID on a voucher. As stated in Advisory Number 8 ( One Invoice Per Voucher – Business … load) must reference the appropriate Master Contract ID in the Master Contract ID field on the voucher. For more …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/21-master-contractsCity of Jamestown – Financial Condition (2016M-298)
… January 1, 2012 through August 19, 2016. Background The City of Jamestown is located in Chautauqua County and has … City of Jamestown Financial Condition 2016M298 …
https://www.osc.ny.gov/local-government/audits/city/2016/09/30/city-jamestown-financial-condition-2016m-298Town 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-276Wantagh Fire District – Payroll (2013M-176)
… The Wantagh Fire District is a district corporation of the State, distinct and separate from the Town of Hempstead and …
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)
… approximately $392 million. The County Department of Social Services is responsible for providing temporary … assistance to eligible individuals and families with social service and financial needs. Key Findings District … Oneida County Department of Social Services Contract Monitoring and Payments 2015M244 …
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)
… of Audit The purpose of our 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 60,000 residents, is governed …
https://www.osc.ny.gov/local-government/audits/county/2016/03/25/genesee-county-purchasing-2015m-241East Aurora Volunteer Fire Department, Inc. – Controls Over Financial Activities (2014M-247)
… Purpose of Audit The purpose of our audit was to review whether the Department’s controls were … does not approve claims prior to payment, the audit committee did not review canceled checks and the committee …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/07/east-aurora-volunteer-fire-department-inc-controls-over-financialHortonville Fire Company – Financial Activity (2014M-210)
… controls over fundraising activities to ensure that all money collected is deposited in a timely manner. Audit and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/08/hortonville-fire-company-financial-activity-2014m-210Town of Red Hook - Financial Condition (2018M-171)
… fund’s year-end fund balance increased from $292,780 to $917,351, or 213 percent. In June 2018, the Board adopted … policy that allowed for unexpended surplus funds of up to 70 percent of annual expenditures. The policy did not … that benefits taxpayers. Revise the fund balance policy to ensure reasonable levels of fund balance and define timing …
https://www.osc.ny.gov/local-government/audits/town/2018/11/02/town-red-hook-financial-condition-2018m-171Village of Rushville - Board Oversight and Information Technology (2018M-118)
… audit of claims. Complete payroll certifications. Invest money as allowed by law. Develop and implement IT policies …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-rushville-board-oversight-and-information-technology-2018m-118Town of Davenport - Transparency (2018M-85)
… Town of Davenport Transparency 2018M85 …
https://www.osc.ny.gov/local-government/audits/town/2018/08/31/town-davenport-transparency-2018m-85Islip 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)
… Department officials did not deposit or account for all donations received or deposit money received from fundraisers …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/09/15/keeseville-volunteer-fire-department-financial-operationsVillage of Alfred – Information Technology (2017M-236)
… July 7, 2017. Background The Village of Alfred is located in the Town of Alfred in Allegany County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-alfred-information-technology-2017m-236Town of Sharon – Fund Balance (2017M-271)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that … 1, 2016 through December 31, 2017. Background The Town of Sharon is located in Schoharie County and has a population … Town of Sharon Fund Balance 2017M271 …
https://www.osc.ny.gov/local-government/audits/town/2018/03/21/town-sharon-fund-balance-2017m-271Town of Bolton - Urban Development Action Grant Repayment Funds (2017M-216)
… Board-approved loans made from the community development (CD) fund were recorded as transfers, rather than as a … in an understatement of nearly $3.6 million in the CD fund as of December 31, 2016. Key Recommendations Adopt a policy to provide guidelines for loans made from the CD fund to other Town funds. Maintain adequate records to …
https://www.osc.ny.gov/local-government/audits/town/2018/05/18/town-bolton-urban-development-action-grant-repayment-funds-2017m-216