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Pember Library and Museum – Board Oversight of Financial Activities (2013M-285)
… Audit The purpose of our audit was to determine if Library/Museum officials provided adequate oversight of the Library/Museum’s financial activities for the period June 1, 2011 …
https://www.osc.ny.gov/local-government/audits/library/2014/01/03/pember-library-and-museum-board-oversight-financial-activities-2013m-285Use of Vendor-Supported Technology
… is a New York State public benefit corporation responsible for public transportation in Erie and Niagara counties, … availability of information. This includes requirements for ensuring systems are maintained at vendor-supported …
https://www.osc.ny.gov/state-agencies/audits/2019/12/12/use-vendor-supported-technologyVillage of Dannemora – Internal Controls Over Cash Receipts (2013M-7)
… of duties over the cash receipts process and the Board does not provide additional oversight to mitigate this …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-dannemora-internal-controls-over-cash-receipts-2013m-7Town of Ellery – Justice Court (2014M-269)
… Purpose of Audit The purpose of our audit was to examine the Justice Court’s financial activity for the period January 1, … Background The Town of Ellery is located in Chautauqua County and has a population of approximately 4,400. The Town …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/06/town-ellery-justice-court-2014m-269College of Geneseo – Selected Employee Travel Expenses
… we audited travel expenses for the highest-cost travelers in the State as well as other outliers. Many of these employees incurred over $100,000 in travel expenses during the three year period ending March …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/college-geneseo-selected-employee-travel-expensesAlden Central School District – Fuel Management (2024M-90)
… verifying the quantity of fuel purchased and unit price charged, controlling fuel access, safeguarding fuel … not identify fuel overcharges totaling $1,498. Officials do not know how many employees and non-District fuel users …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/alden-central-school-district-fuel-management-2024m-90Village of Almond – Transparency of Fiscal Activities (S9-24-14)
… - pdf] Audit Objective Determine whether the Village of Almond (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-almond-transparency-fiscal-activities-s9-24-14Village of Mount Kisco – Transparency of Fiscal Activities (S9-24-18)
… results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: … year 2022-23, the Board’s ineffective oversight resulted in a lack of transparency with the public regarding the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-mount-kisco-transparency-fiscal-activities-s9-24-18Main-Transit Fire Department – Credit Cards (2024M-77)
… types of discretionary spending (meals, entertainment or gifts) that was appropriate. As a result, 353 purchases may … $1,200 and a smart watch for $350 were purchased as gifts. No invoice or receipt was provided to support the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-credit-cards-2024m-77-0Village of Herkimer – Clerk-Treasurer's Records and Reports (2024M-136)
… receipts and disbursements. Perform bank reconciliations in an accurate or timely manner, allowing discrepancies … of the 37 bank reconciliations we prepared, and total cash in the financial records was $1.9 million higher than the …
https://www.osc.ny.gov/local-government/audits/village/2025/03/14/village-herkimer-clerk-treasurers-records-and-reports-2024m-136What to Report – Legacy Reporting
… information) Tier 6 members: Report compensation but do not take contributions from salary earned in excess of the … reporting staff . Lump Sum Recurring Payments Education pay, if paid regularly to all eligible employees Geographic … report information about employees through Retirement Online including their earnings the number of days they …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/what-reportXI-A.1 Purchasing Process Overview – XI-A. Purchasing
… The purpose of this section is to provide guidance to Business Units …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a1-overviewOpinion 98-17
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC HOUSING AUTHORITIES -- Officers and … "public entity" to defend and indemnify public "employees" in any civil action arising out of an act or omission which … we note that the enabling act of the housing authority in this instance contains "boilerplate" language providing …
https://www.osc.ny.gov/legal-opinions/opinion-98-17State Agencies Bulletin No. 1683
… will be available to agency payroll staff via a link on the PayServ Bulletin Board. The report will include the … update the Payroll Check Notification Report every Monday on the PayServ bulletin board. The report will show three …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1683-new-payroll-check-notification-reportAbout an Employer’s Role – What Every Employer Should Know
… assistance, we would not be able to provide members with the benefits they have earned. We rely on you to provide us … about your employees throughout their employment. One of the most important responsibilities you have as a … with links that you can send to your employees to help answer questions about such topics as loans, transfers, …
https://www.osc.ny.gov/retirement/employers/partnership/about-employers-roleSUNY Bulletin No. SU-261
… Purpose To notify SUNY agencies of a new deduction code for after tax (ROTH) contributions to the 403(b) plan … Program. The resolution approves Teachers Insurance and Annuity Association (TIAA) to serve as common remitter to … SUNY payroll staff will need to enter deduction code 412 for 403(b) ROTH participants on the General Deductions Panel …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-261-new-403b-after-tax-deferred-annuity-plan-roth-sunyTown of Rochester – Financial Condition and Highway Department Payroll (2015M-324)
… certain highway fund budget items each year. The Town does not have comprehensive policies and procedures for preparing payroll and maintaining leave time accrual records for Department employees and Town … budget. Develop written policies or procedures regarding how hours worked are to be recorded consistent with CBA …
https://www.osc.ny.gov/local-government/audits/town/2016/06/24/town-rochester-financial-condition-and-highway-department-payroll-2015m-324Carthage-Wilna Fire District – Internal Controls Over Financial Operations (2013M-191)
… Purpose of Audit The purpose of our audit was to determine if District controls were adequate to ensure that financial activity is properly recorded and … moneys are safeguarded for the period January 1, 2012, to March 31, 2013. Background The Carthage-Wilna Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/carthage-wilna-fire-district-internal-controls-over-financial-operationsProperty Tax Credits
… homeowner’s primary residence. The qualifications for these credits vary between programs. Further, each … and returned 15,313 questionable or inappropriate credits for $5,779,567 due to calculations errors, deceased … and/or establish controls to ensure credits sent to OSC for approval are appropriate . Continue to work with local …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/property-tax-credits