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Town of Hebron – Fiscal Oversight (2015M-59)
… 1, 2014 through January 31, 2015. Background The Town of Hebron is located in Washington County and has a population …
https://www.osc.ny.gov/local-government/audits/town/2015/06/26/town-hebron-fiscal-oversight-2015m-59Acceptable Time and Attendance Systems – Legacy Reporting
… system is one used by the employer to generate payroll and/or keep track of employee accruals. The system should include a signature and attestation by the employee that full hours were worked, except for time charged to accruals for vacation and other leave time. For good internal controls, the system …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/acceptable-time-and-attendance-systemsTown of Camden – Internal Controls Over Salaries/Benefits and Ambulance Services (2014M-82)
… internal controls over salaries and benefits and over the billing and collection of ambulance service fees for the … year. The Board has not provided adequate oversight of the billing and collection of ambulance user charges. Key … Establish written policies and procedures for the billing, collection and enforcement of ambulance fees and …
https://www.osc.ny.gov/local-government/audits/town/2014/05/30/town-camden-internal-controls-over-salariesbenefits-and-ambulance-services-2014m-82Clarence Fire District – Purchasing (2016M-297)
… audit was to examine the District’s purchasing practices for the period January 1, 2015 through June 21, 2016. … Board of Fire Commissioners. Budgeted appropriations for 2016 total $944,965. Key Findings The purchasing policy … the solicitation of multiple quotations or use of requests for proposals (RFPs) before awarding professional service …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/11/04/clarence-fire-district-purchasing-2016m-297Hermon-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-35Pearl River Union Free School District – Fixed Assets (2022M-126)
… cost of $55,832 were not recorded on the inventory list. District officials were unable to locate 26 fixed … approval. Key Recommendations Ensure that: The inventory list is accurate and up-to-date. All fixed assets on the inventory list are immediately tagged and are in known locations. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/pearl-river-union-free-school-district-fixed-assets-2022m-126Village of Brookville – Board Oversight (2015M-45)
… was to examine the Board’s oversight of Village activities for the period June 1, 2013 through June 30, 2014. Background … five-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $4.4 … funds totaling $2.4 million without a long-term plan for its use. The Board has not annually audited, or provided …
https://www.osc.ny.gov/local-government/audits/village/2015/06/12/village-brookville-board-oversight-2015m-45Town of Wappinger – Financial Condition (2013M-94)
… the Town’s financial condition and budgeting practices for the period January 1, 2010, through December 31, 2012. … five-member Town Board is the legislative body responsible for overseeing the Town’s operations and finances. The 2012 … Develop realistic revenue and expenditure estimates for the annual budgets. Maintain a detailed record of …
https://www.osc.ny.gov/local-government/audits/town/2013/06/21/town-wappinger-financial-condition-2013m-94Town of Watertown Fire District – Procurement (2022M-155)
… – pdf] Audit Objective Determine whether the Town of Watertown Fire District (District) Board of Fire … Determine whether the Town of Watertown Fire District District Board of Fire Commissioners …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/town-watertown-fire-district-procurement-2022m-155Truxton Fire District – Board Oversight (2022M-123)
… internal controls and reporting requirements were in place. Key Recommendations Complete mandatory fiscal oversight training, file the required AUD in a timely manner, routinely review the Treasurer’s work and …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/truxton-fire-district-board-oversight-2022m-123Newark Central School District – Employee Benefits (2024M-40)
… Recommendations Establish written policies and procedures for issuing separation payments, including a formal …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/newark-central-school-district-employee-benefits-2024m-40II.2 New York State Accounting Policies – II. New York State Financial Accounting
… and (3) to prescribe such methods of accounting as are necessary for the performance of the foregoing duties. … accounting principles (GAAP). Budgetary basis reports are required to be issued within 15 days of the end of each … must be issued quarterly and annually. In addition, there are many other state statutes that govern the receipt and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii2-new-york-state-accounting-policiesTown of Pendleton – Capital Projects (2024M-72)
… projects (projects) were properly planned, accounted for and monitored. Key Findings The Town Board (Board) and … did not ensure projects were properly planned or accounted for and did not monitor projects. As a result, the Supervisor … project scope, timelines, cost or funding sources for any of the Town’s five projects. Prepare detailed project …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pendleton-capital-projects-2024m-72SCAM ALERT
… Published November 27, 2024 NYSLRS is monitoring a potential cyber threat involving Retirement … Scam Alert NYSLRS is monitoring a potential cyber threat …
https://www.osc.ny.gov/retirement/scam-alertContract Advisory No. 33
… without registering with the Department of Labor. When State Contracting Entities submit public works contracts … (EDSS) or Contract Submission System, as applicable. State Contracting Entities are reminded that they must ensure …
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 Chili – Physical Accessibility to Programs and Services (S9-24-33)
… identifying accessible parking spaces and stall doors in restrooms with automatic closers. Four components at the … physical accessibility for the 24 components identified in this report. Town officials agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/14/town-chili-physical-accessibility-programs-and-services-s9-24-33DiNapoli: Tax Cap Remains at 2% for 2026
… potential impact of policy choices at the federal level." In accordance with state law, DiNapoli’s office calculated … governments (excluding New York City) and school districts in 2012, limits annual tax levy increases to the lesser of …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-tax-cap-remains-2-2026State Agencies Bulletin No. 1751
… limit for Tier 6 members of NYCTRS (7S), NYCBERS (7T), NYCERS (7U), PFRS (7W), NYSTRS (7X), and NYSERS (7Y) … Employees who are Tier 6 members of NYCTRS, NYCBERS, NYCERS, PFRS, NYSTRS or NYSERS Effective Date(s) Institution … year. PayServ will automatically stop NYCTRS, NYCBERS, NYCERS, PFRS, NYSTRS, and NYSERS contributions when an …
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
… at a dollar amount within the agency’s authority as set in law or by contract. The PO communicates critical … POs, including selecting the unit of measure that is in accordance with the contract or most closely associated to …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/62-purchase-orders