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West Fort Ann Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-242)
… Company is a not-for-profit volunteer organization located in the Town of Fort Ann in Washington County. The Company, which is governed by a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/west-fort-ann-volunteer-fire-company-internal-controls-overState Agencies Bulletin No. 952
… Purpose To inform agencies of the automatic processing of Social Security and Medicare … 13, 2009. Agencies may refer to Payroll Bulletin No. 914 (Change in Taxation of Military Stipend) issued July 29, 2009 … issue a separate check for the refund. There will be no direct deposit for this check. Questions Questions regarding …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/952-refund-social-security-and-medicare-tax-withholdings-related-militaryTiconderoga Central School District – Transportation State Aid and Extra-Classroom Activity Funds (2017M-182)
… Purpose of Audit The purpose of our audit was to determine whether the District applied for all entitled transportation State … for all transportation State aid for new bus acquisitions. Club collections were not supported by adequate documentation …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/ticonderoga-central-school-district-transportation-state-aid-and-extraTown of New Hartford – Procurement (2017M-149)
… used competitive methods when procuring goods and services for the period January 1, 2015 through December 31, 2016. … an elected five-member Town Board. Budgeted appropriations for 2017 totaled approximately $14 million. Key Findings Town … did not consider the aggregate amount to be expended for storm water remediation projects that totaled $401,510 …
https://www.osc.ny.gov/local-government/audits/town/2018/03/09/town-new-hartford-procurement-2017m-149Barker Central School District – Purchasing (2016M-208)
… Audit The purpose of our audit was to review the District’s purchasing practices for the period July 1, 2014 through … an elected seven-member Board of Education. The District’s reported expenditures for the 2014-15 fiscal year totaled … formal guidance for acquiring and documenting price quotes for purchases below the competitive bidding …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/barker-central-school-district-purchasing-2016m-208Randolph Central School District – Financial Management (2014M-20)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial operations for the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/randolph-central-school-district-financial-management-2014m-20Rockville Centre Union Free School District – School Lunch Fund Financial Condition (2016M-139)
… costs for cafeteria employees, averaging $41,500 annually, out of the general fund. Key Recommendations Monitor the MPLH … Pay for the associated benefits of the cafeteria employees out of the school lunch fund and develop a plan to pay back …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/rockville-centre-union-free-school-district-school-lunch-fund-financialEastchester Union Free School District – Financial Management (2016M-59)
… the Board’s management of the District’s financial affairs for the period July 1, 2010 through November 6, 2015. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $80 million. … Key Findings Budgets did not include estimated amounts for refunds of real property taxes or amounts to fund them. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/eastchester-union-free-school-district-financial-management-2016m-59Town of Arietta – Budgeting (2016M-308)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s budgeting practices … January 1, 2013 through June 30, 2016. Background The Town of Arietta is located in Hamilton County and has a population …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-arietta-budgeting-2016m-308Town of Edmeston – Supervisor's Records and Reports (2017M-13)
… and accuracy of the Town’s records and reports for the period January 1, 2015 through October 13, 2016. … an elected five-member Town Board. Budgeted appropriations for 2017 total approximately $1.1 million. Key Findings The Supervisor maintained two accounting systems for the Town's funds that were not set up to properly account …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-edmeston-supervisors-records-and-reports-2017m-13Stockport Volunteer Fire Company No. 1 – Selected Financial Activities (2015M-189)
… Purpose of Audit The purpose of our audit was to assess the Executive Committee’s oversight of selected financial operations for the period January 1, …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/30/stockport-volunteer-fire-company-no-1-selected-financial-activities-2015mJefferson Central School District – Fund Balances (2015M-236)
… contributions, compensated absences and unemployment insurance, with balances totaling $592,843, appeared to be …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/jefferson-central-school-district-fund-balances-2015m-236Opinion 93-6
… that bear on the issues discussed in the opinion. FIRE PROTECTION DISTRICTS -- Fire Protection Contracts (article 5-G of the General Municipal Law does not provide authority for) MUNICIPAL COOPERATION -- Fire Protection … (article 5-G of the General Municipal Law does not provide authority for town fire protection contracts) GENERAL …
https://www.osc.ny.gov/legal-opinions/opinion-93-6Opinion 96-13
… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE SERVICE -- Service Award Programs (simultaneous participation in retirement system) VOLUNTEERS -- Ambulance Workers …
https://www.osc.ny.gov/legal-opinions/opinion-96-13Advanced Therapeutic Concepts, Inc. – Compliance With the Reimbursable Cost Manual
… Background ATC was incorporated June 2000 in the State of New York as a for-profit organization, and is approved by … with disabilities who are between three and five years of age. ATC operates in New York City (excluding Staten … documented pursuant to the Manual. Section 4410-c of the Education Law requires the State Comptroller to audit …
https://www.osc.ny.gov/state-agencies/audits/2017/11/28/advanced-therapeutic-concepts-inc-compliance-reimbursable-cost-manualSelected Aspects of Discretionary Spending
… accomplish this mission, the Authority incurs direct costs for specific program purposes, and it incurs indirect or … of at least $1,639,710 that was discretionary in nature for the two years ended October 2011. Each public authority … documentation. The absence of such internal controls increases the risk that not all Authority discretionary …
https://www.osc.ny.gov/state-agencies/audits/2013/12/10/selected-aspects-discretionary-spendingState Agencies Bulletin No. 170
… Purpose To explain OSC automatic processing and agency procedures to cancel … Annual Salary Factor canceled. Effective Date Immediately. OSC Actions No agency action is required on the Additional …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/170-canceling-additional-annual-salary-factorCUNY Bulletin No. CU-625.5
… and dues transactions via electronic file submissions to OSC Affected Employees CUNY employees who are seeking to … and executed. As the State’s payroll administrator, OSC is responsible for processing required payroll deductions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-6255-updated-procedures-initiating-or-terminating-payrollCUNY Bulletin No. CU-625.4
… and dues transactions via electronic file submissions to OSC Affected Employees CUNY employees who are seeking to … and executed. As the State’s payroll administrator, OSC is responsible for processing required payroll deductions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-6254-updated-procedures-initiating-or-terminating-payrollCUNY Bulletin No. CU-625.3
… and dues transactions via electronic file submissions to OSC Affected Employees CUNY employees who are seeking to … and executed. As the State’s payroll administrator, OSC is responsible for processing required payroll deductions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-6253-updated-procedures-initiating-or-terminating-payroll