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Village of Cuba – Sewer Fund Financial Condition and Records and Reports (2013M-15)
… the internal controls over financial records and reports for the period June 1, 2011, through October 31, 2012. Background The Village of Cuba is located in Allegany County. The Village is governed by an elected … Board of Trustees consisting of a Mayor and four Trustees. For the fiscal year ending May 31, 2013, budgeted …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-cuba-sewer-fund-financial-condition-and-records-and-reports-2013m-15City of Yonkers – Payroll (2017M-212)
… leave accruals, time and attendance, and overtime for the period July 1, 2015 through February 14, 2017. Background The City of Yonkers is located in Westchester County and has a population of approximately … elected seven-member City Council. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $546 …
https://www.osc.ny.gov/local-government/audits/city/2018/03/02/city-yonkers-payroll-2017m-212Town of Victory – Justice Court (2013M-66)
… internal controls over the Court’s financial operations for the period January 1, 2012, to February 1, 2013. Background The Town of Victory is located in Cayuga County and has a population of approximately 1,660. … and timing of deposits and the recording and accounting for the Court’s moneys. However, we found that: The Justices …
https://www.osc.ny.gov/local-government/audits/justice-court/2013/04/26/town-victory-justice-court-2013m-66State Agencies Bulletin No. 929
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee increase and a one-time retroactive adjustment. … at any time since 3/29/07 with Dues (Code 291 ) or Agency Shop Fee (Code 295 ) Effective Date(s) Paychecks dated … the biweekly deduction for Dues (Code 291 ) and Agency Shop Fee (Code 295 ). In addition, OSC will process a file …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/929-new-york-state-correctional-officers-and-police-benevolent-associationState Agencies Bulletin No. 1023
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee increase and a one-time retroactive adjustment. … 4/01/07 (Retro) and 4/1/08 with Dues (Code 491 ) or Agency Shop Fee (Code 495 ) Effective Date(s) Paychecks dated … the biweekly deduction for Dues (Code 491 ) and Agency Shop Fee (Code 495 ). In addition, OSC will process a file …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1023-new-york-state-correctional-officers-and-police-benevolent-associationTown of Lincklaen – Board Oversight (2017M-37)
… use excess funds as a financing source in a manner that benefits Town residents. Perform annual audits of the records … Establish and implement internal controls to lessen the risks associated with the lack of segregation of duties in …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-lincklaen-board-oversight-2017m-37About the Retirement System – What Every Employer Should Know
… What every employer should know about NYSLRS and what it means to participate as an employer …
https://www.osc.ny.gov/retirement/employers/partnership/about-retirement-systemOtselic Valley Central School District – Capital Project (2015M-263)
… Purpose of Audit The purpose of our audit was to assess the Board’s involvement in the District’s $17 … The Board did not periodically obtain and review budget-to-actual financial reports. The Board did not review and … bid as required by statute. Obtain and review budget-to-actual financial reports for capital projects throughout …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/otselic-valley-central-school-district-capital-project-2015m-263Phoenix Central School District – Financial Condition (2017M-96)
… exceeded the statutory limit by 4.2 to 8.1 percentage points for fiscal years 2013-14 through 2015-16. Adopted …
https://www.osc.ny.gov/local-government/audits/school-district/2017/08/04/phoenix-central-school-district-financial-condition-2017m-96Victor Central School District – Information Technology (2016M-117)
… audit was to review Information Technology (IT) security for the period July 1, 2014 through March 4, 2016. Background … classification or data backups. The Board has not adopted a sufficient, comprehensive disaster recovery plan. Key Recommendations Adopt policies …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/victor-central-school-district-information-technology-2016m-117Fabius-Pompey Central School District – Budget Review (B3-13-5)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2013-14 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/05/fabius-pompey-central-school-district-budget-review-b3-13-5Town of Hamden – Financial Condition (2013M-86)
… of our audit was to review the Town’s financial condition for the period January 1, 2011, to February 22, 2013. Background The Town of Hamden is located in Delaware County. The Town Board which comprises five … since 2008. The Board did not approve budget amendments for the 2012 budget until January 2013, one month after the …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-hamden-financial-condition-2013m-86Town of Dix – Supervisor’s Control of Cash (2022M-57)
… banking. In 2020, the former bookkeeper received $1,254 in dental and vision insurance through the Town and paid $126 of the premium cost … documentation to support she was entitled to receive these benefits. The findings regarding the former bookkeeper were …
https://www.osc.ny.gov/local-government/audits/town/2023/06/02/town-dix-supervisors-control-cash-2022m-57Cattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services – Financial Management (2016M-77)
… audit was to review BOCES’ financial management practices for the period July 1, 2012 through December 30, 2015. … governmental entity covering 22 component school districts in a four-county area. BOCES is governed by a nine-member … component districts. General fund budgeted appropriations for the 2015-16 fiscal year totaled approximately $65 …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-financialFabius-Pompey Central School District – Budget Review (B3-14-5)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2014-15 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/08/fabius-pompey-central-school-district-budget-review-b3-14-5Plainview-Old Bethpage Central School District – Financial Condition (2015M-89)
… Develop a plan to use excess unexpended surplus funds in a manner that benefits District taxpayers. Ensure … are transparent and include any intent to increase reserve funds. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/plainview-old-bethpage-central-school-district-financial-condition-2015mFranklin Square Union Free School District – Fund Balance (2016M-129)
… Purpose of Audit The purpose of our audit was to evaluate the District’s fund balance for the period July … practices made it appear that the District needed to both raise the tax levy and use fund balance to close projected budget gaps. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/franklin-square-union-free-school-district-fund-balance-2016m-129York Central School District – Network Access Controls (2022M-93)
… York Central School District (District) officials ensured network access controls were adequate. Key Findings District officials did not ensure that network access controls were adequate. Specifically: District … did not comply with Board policy to ensure adequate network access control procedures were established including …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-network-access-controls-2022m-93NY Full-Time Equivalent Employees Dashboard
… NY Full-Time Equivalent Employees Dashboard The Office of the … NY FullTime Equivalent Employees Dashboard …
https://www.osc.ny.gov/ny-full-time-equivalent-employees-dashboardTown of Lyndon – Purchasing (2013M-149)
… audit was to evaluate internal controls over purchasing for the period January 1, 2012, through April 26, 2013. Background The Town of Lyndon is located in Cattaraugus County and has 700 residents. The Town is … comprises the Town Supervisor and four Councilpersons. For the 2012 fiscal year, budgeted appropriations totaled …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyndon-purchasing-2013m-149