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Town of Owego – Financial Management (2015M-179)
… Purpose of Audit The purpose of our audit was to assess the town’s financial condition for the period … December 31, 2014. Background The Town of Owego is located in Tioga County and has a population of approximately 20,000. … approximately $11.8 million. Key Findings The Board did not develop reasonable revenue estimates for the general …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-owego-financial-management-2015m-179Honeoye Central School District - Information Technology (2019M-9)
… stored personal data, such as photos, videos and music, on District computers. District officials did not provide IT … corrective action. Appendix B includes our comments on issues raised in the District’s response letter. … …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/honeoye-central-school-district-information-technology-2019m-9CUNY Bulletin No. CU-493
… for the 2015 CUNY Charitable Campaign will begin in paychecks dated January 8, 2015 Background and CUNY … will not need to manually enter online enrollments in PayServ. An electronic file will be created and sent to … 12/25/14 Deduction Calculation Routine – Select Flat Amount from the drop down box. Deduction End Date: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-493-2015-cuny-charitable-campaignPark Accessibility for People With Disabilities
… City) Department of Parks & Recreation (Parks or agency), a mayoral agency, is the chief steward of City parkland. … parks, public spaces, and recreational amenities; build a park system for present and future generations; and care … for their completion. As reported in a December 2005 audit by our office, Compliance With ADA Requirements (2004-N-6), …
https://www.osc.ny.gov/state-agencies/audits/2023/03/22/park-accessibility-people-disabilitiesSafety of Seized Dogs (Follow-Up)
… and inspect municipal dog shelters outside of New York City. The Law mandates that a dog must be seized if it: is …
https://www.osc.ny.gov/state-agencies/audits/2019/06/18/safety-seized-dogs-followOperational Advisory No. 13
… periods open within the Statewide Financial System (SFS). Guidance After the close of business on July 31, 2017, OSC will be closing June 2017 . SFS will inform all users when the system is available. OSC … October 31, 2017 Billing* July 1, 2017 October 31, 2017 SFS is publishing several worksheets on various types of …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/13-august-2017-monthly-advisory-open-accounting-periodsVillage of Atlantic Beach - Payroll (2018M-254)
… officials: Did not perform an independent review of payroll activities before payment. The Board: Did not audit … based on recent trends. Key Recommendations Ensure that payroll is reviewed and certified by an individual independent of payroll processing before payment. Audit and approve all …
https://www.osc.ny.gov/local-government/audits/village/2019/05/03/village-atlantic-beach-payroll-2018m-254Town of North Salem - Agricultural Exemptions (2018M-194)
… an exemption credit totaling $2,168 in assessed value on one property because the exemption amount was incorrectly … all previously granted agricultural structures exemptions on an annual basis to verify that the 10-year exemption term …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-north-salem-agricultural-exemptions-2018m-194Springs Union Free School District - Payroll (2018M-222)
Springs Union Free School District Payroll 2018M222
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/springs-union-free-school-district-payroll-2018m-222City of Geneva – Financial Management (2015M-105)
City of Geneva Financial Management 2015M105
https://www.osc.ny.gov/local-government/audits/city/2015/08/28/city-geneva-financial-management-2015m-105Norwich City School District - Fund Balance Management (2018M-198)
… balance as a financing source. Discontinue the practice of appropriating fund balance that is unavailable. Maintain …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/30/norwich-city-school-district-fund-balance-management-2018m-198City of Binghamton - Water System Cybersecurity (2018M-152)
… on system cybersecurity threats. Prevent or monitor public disclosure of information that could jeopardize the …
https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-binghamton-water-system-cybersecurity-2018m-152Laurens Central School District - Cafeteria Operations and Reserves (2018M-111)
… has stabilized operating losses and reduced dependence on general fund subsidies. The Board of Education (Board) has … corrective action. Appendix B includes our comment on an issue that was raised in the District’s response …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/laurens-central-school-district-cafeteria-operations-and-reserves-2018mCUNY Bulletin No. CU-201
… this bulletin may be directed to the University Manager of Payroll Systems and Operations at CUNY Central Office. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-201-june-2004-uniform-allowance-paymentBroome County – Financial Condition (2017M-187)
… Southern Tier, has a population of approximately 200,000 and encompasses 16 towns, one city and seven villages. The County is governed by an elected … to meet the County’s needs, provide sufficient cash flow and reduce or eliminate reliance on short-term borrowing. … …
https://www.osc.ny.gov/local-government/audits/county/2018/02/08/broome-county-financial-condition-2017m-187Division of Housing and Community Renewal Bulletin No. DH-23
… the increase as follows: Annual Salary Deduction Amount Up to $28,000 $20.80 $28,001 to $38,000 $21.70 $38,001 to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-23-district-council-37-local-1359-division-housing-andDivision of Housing and Community Renewal Bulletin No. DH-29
… 224 ) and Agency Shop Fee (Code 230 ) deductions are based on an employee’s annual salary, Pay Basis Code and percentage … The Dues or Agency Shop Fee deduction for employees on Sick Leave at half pay should not be reduced. Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-29-district-council-37-local-1359-division-housing-andHudson City School District – Grant Administration (2013M-324)
… Background The Hudson City School District is located in Columbia County. The District is governed by the Board of … disbursements and that such disbursements are made in accordance with the grant requirement guidelines. Ensure … documented, accurately allocated and correctly reported in accordance with grant-funding criteria. … Hudson City …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/hudson-city-school-district-grant-administration-2013m-324Elmira Heights Central School District – Financial Condition (2014M-76)
… $20 million. Key Findings The District’s reliance on fund balance and reserves to finance planned operating … recurring expenditures rather than continually relying on appropriated fund balance and reserves. Return funds …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/elmira-heights-central-school-district-financial-condition-2014m-76Review of the Local Development Corporation of Laurelton, Rosedale and Springfield Gardens (LDC)
… contract M050231 were for appropriate expenses. Background On April 28, 2014, the Department made a $16,250.00 advance payment to the LDC. On June 9, 2014, the LDC claimed the remaining $48,750.00 of …
https://www.osc.ny.gov/state-agencies/audits/2015/08/24/review-local-development-corporation-laurelton-rosedale-and-springfield-gardens-ldc