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Town of Galen – Financial Management (2014M-341)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight and management of financial … The Town of Galen is located in Wayne County and has a population of approximately 4,300. The Town, which contains … the operating funds that financed them and does not budget to fund reserves, and several reserves have not been properly …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-galen-financial-management-2014m-341Town of Deerpark – Budget Review (B6-15-23)
… review was to determine whether the significant revenue and expenditure projections in the Town’s preliminary budget … to liquidate the accumulated deficit in the Town's general and highway funds as of December 31, 2008. Local Finance Law … Based on the results of our review, we found that revenue and expenditure projections in the proposed budget are …
https://www.osc.ny.gov/local-government/audits/town/2015/11/06/town-deerpark-budget-review-b6-15-23CUNY Bulletin No. CU-668
… not processed automatically. Affected Employees Employees in Bargaining Units CB, GA, T8 and TC who meet the … York State Education Law, yearly increments are to be paid in January and July for all eligible PSC represented … will be sorted by agency code, then by employee name in alphabetical order. NHRP708 – Mass Increment Payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-668-january-2020-city-university-new-york-cuny-incrementsTown of Day – Supervisor’s Records and Reports (2014M-225)
… April 30, 2014. Background The Town of Day is located in Saratoga County and has a population of approximately … and revenues of more than $500,000 were not recorded in the accounting records or reported to the Board. … that the accounting records are accurate and updated in a timely manner. Compare the reconciled bank balances to …
https://www.osc.ny.gov/local-government/audits/town/2014/11/21/town-day-supervisors-records-and-reports-2014m-225State Agencies Bulletin No. 1814
… Purpose The purpose of this bulletin is to notify agencies of the 2019-2020 maximum salary … March 16, 2012, the Governor signed legislation creating a new Tier 6 that applies to employees joining a retirement system after March 31, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1814-maximum-salary-contribution-limit-tier-6-members-following-new-yorkTown of Caton – Supervisor’s Records and Reports (2014M-359)
… July 31, 2014. Background The Town of Caton is located in Steuben County and has a population of approximately … the annual financial report with OSC for 2012 and 2013 in a timely manner. Key Recommendations Provide the … File the annual financial report with OSC and the clerk in a timely fashion. … The purpose of our audit was to …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-caton-supervisors-records-and-reports-2014m-359Securities Coordinating Committee
… (SCC) was established by Executive Order of the Governor in 1977 and expanded in 1983 to coordinate the scheduling of debt offerings by the … Transportation Authority (MTA) which also represents the NYC Transit Authority (TA) and the Triborough Bridge and …
https://www.osc.ny.gov/debt/securities-coordinating-committeeInspecting Highway Bridges and Repairing Defects
… June 21, 2013. Background The Authority is responsible for inspecting its highway bridges and repairing any defects … bridges. The Authority does not use the term "flag" for the defects identified during an inspection. Instead, it … (Yellow Flag), and Safety Conditions (Safety Flags). For this report, we refer to the inspection results as …
https://www.osc.ny.gov/state-agencies/audits/2014/05/19/inspecting-highway-bridges-and-repairing-defectsAll Services for Kids, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by All Services for Kids, Inc. (All Services) on its Consolidated Fiscal Reports (CFRs) are …
https://www.osc.ny.gov/state-agencies/audits/2014/02/25/all-services-kids-inc-compliance-reimbursable-cost-manualLicensing and Monitoring of Proprietary Schools (Follow-Up)
… Objective To assess the extent of implementation of the six … and Monitoring of Proprietary Schools (Report 2019-S-68 ). About the Program Non-degree-granting proprietary schools … (Law) requires all non-degree-granting proprietary schools to be licensed by the State, unless they meet certain …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/licensing-and-monitoring-proprietary-schools-followState Agencies Bulletin No. 2116
… Purpose The purpose of this bulletin is to notify agencies of the maximum salary limit for Tier 5 … plans, the annual compensation limit under Section 401(a)(17), 404(I), 408(k)(3)(C), and 408(k)(6)(D)(ii) will increase to $330,000 for fiscal year 2023. Effective Dates Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2116-maximum-salary-limit-tier-5-members-new-york-state-police-and-fireVIII.1.A Accounts Payable Journal Vouchers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… Accounts Payable Journal Voucher (APJV) transactions are used to adjust accounting entries for payment vouchers that have been posted in SFS regardless of payment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1a-accounts-payable-journal-vouchersXII.4.B Certification of Vouchers – XII. Expenditures
… of the agency certify or approve vouchers for submission to the Comptroller for audit. Other individuals may also … Director. Voucher Authorizer – Any individual authorized to certify or approve vouchers or expense reports are just, … of receipt and/or inspection on file. For any questions about certifying vouchers, please email …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4b-certification-vouchersState Agencies Bulletin No. 2024
… Purpose The purpose of this bulletin is to notify agencies of the maximum salary limit for Tier 5 … plans, the annual compensation limit under Section 401(a)(17), 404(I), 408(k)(3)(C), and 408(k)(6)(D)(ii) will increase to $305,000 for fiscal year 2022. Effective Dates Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2024-maximum-salary-limit-tier-5-members-new-york-state-police-and-fireTown of Bainbridge – Justice Court Operations (2021M-51)
… of Bainbridge (Town) Justices ensured money due to the Court was accurately collected, recorded and reported and … The Justices did not always ensure money due to the Court was collected, deposited, recorded and reported in an …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/11/19/town-bainbridge-justice-court-operations-2021m-51Town of Virgil – Justice Court Operations (2015M-77)
… The Town of Virgil is located in Cortland County and has a population of approximately 2,400. The Town is … the Town Justice Court. The Court has one elected Justice and a Court clerk. The Court reported a total of approximately $69,000 in fines and fees during 2013 and 2014. Key Findings The Justice does …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/town-virgil-justice-court-operations-2015m-77Grand Island Central School District - School District Website (S9-19-31)
… Central School District (District) used its resources to maintain a website that provided the public with transparent and … Officials did not post: Comprehensive budget-to-actual results in an easily accessible location. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/grand-island-central-school-district-school-district-website-s9-19-31Short Term Interest Pool (STIP) Increase
… 20, 2015 as Chapter 455 of the Laws of 2015 – A.7509 (Farrell) / S.5299 (DeFrancisco) – Allows for an increase in …
https://www.osc.ny.gov/legislation/short-term-interest-pool-stip-increaseProperty Tax Freeze Credit
… Purpose The objective of our examination was to determine whether the Property Tax Freeze Credit (PTF … York State Tax Law. Background The PTF Credit is intended to reimburse qualified New York State homeowners for … Tax Cap, the homeowner’s school district must also have a State-approved efficiency plan that will achieve savings …
https://www.osc.ny.gov/state-agencies/audits/2016/11/08/property-tax-freeze-creditNew York State Health Insurance Program – Upcoding of Selected Evaluation and Management Services (Follow-Up)
… the recommendation contained in our audit report, entitled New York State Health Insurance Program: Upcoding of Selected Evaluation and Management Services (Report 2006-S-11) and a follow-up to this audit (Report 2007-F-41). …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/new-york-state-health-insurance-program-upcoding-selected-evaluation-and-management