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Cattaraugus County Soil and Water Conservation District – Cash Receipts and Disbursements (2016M-396)
… Purpose of Audit The purpose of our audit was to review the District's cash receipts and … The District is governed by an appointed five-member Board of Directors. During 2015, District revenues totaled $1.4 …
https://www.osc.ny.gov/local-government/audits/district/2017/02/17/cattaraugus-county-soil-and-water-conservation-district-cash-receipts-andXVII.2.B Negative Appropriation/Segregation Budgets – XVII. Lapsing Appropriations
… (where expenditures have exceeded the budget amount). It is the agency’s responsibility to correct any negative balance. All negative balances on appropriations and segregations due … payroll bulletin on updating PayServ Chartfield Strings for lapsing events for deadlines and additional information. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2b-negative-appropriationsegregation-budgetsState Police Bulletin No. SP-225
… of this bulletin is to notify agencies of an increase in union dues for PBA of the NYS Troopers. Affected Employees: Employees in Bargaining Units 07 and 17 represented by the PBA of the … Actions: At the request of the PBA, OSC has implemented a change in the union dues for employees in Bargaining Units …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-225-police-benevolent-association-pba-new-york-state-troopers-inc-duesRamapo Catskill Library System – Procurement (2015M-84)
Ramapo Catskill Library System Procurement 2015M84
https://www.osc.ny.gov/local-government/audits/library/2015/07/03/ramapo-catskill-library-system-procurement-2015m-84Walworth-Seely Public Library – Board Oversight (2014M-260)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of Library operations for …
https://www.osc.ny.gov/local-government/audits/library/2015/03/13/walworth-seely-public-library-board-oversight-2014m-260Schroon Lake Fire District – Cash Disbursements (2017M-9)
… the State, distinct and separate from the Town of Schroon, in Essex County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/07/schroon-lake-fire-district-cash-disbursements-2017m-9Gold Coast Public Library District – Claims Audit (2014M-237)
… Library District is located in the Towns of Oyster Bay and North Hempstead in Nassau County. The District was created by special act of the State Legislature to provide library services to residents of the North Shore School District, excluding the Village of …
https://www.osc.ny.gov/local-government/audits/library/2014/10/08/gold-coast-public-library-district-claims-audit-2014m-237Breesport Volunteer Fire Company, Inc. - Financial Activities (2019M-117)
… activities create financial reports. The Treasurer should pay bills after Company approval. The Directors should file …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/16/breesport-volunteer-fire-company-inc-financial-activitiesWaverly Central School District - Financial Operations (2019M-136)
… our audit sample, 30 claims (11 percent) totaling $73,865 were not approved by the department head and 15 claims (5 … and appropriate. Ensure the claims auditor receives all claims for payment and requires adequate support for each claim. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/waverly-central-school-district-financial-operations-2019m-136Kent Fire District No. 1 - Financial Operations (2019M-37)
… and transfers to reserves were not budgeted. The Board was unable to provide documentation of four required …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/07/03/kent-fire-district-no-1-financial-operations-2019m-37Oversight of Public Water Systems (Follow-Up)
… of implementation of the two recommendations included in our initial audit report, Oversight of Public Water … PWS compliance as well as system and procedural controls. In addition, there are emerging contaminants with known … the Department implemented both recommendations contained in our original audit report. …
https://www.osc.ny.gov/state-agencies/audits/2019/11/19/oversight-public-water-systems-followVillage of Yorkville – Budget Review (B3-13-7)
… expenditure projections in the Village’s tentative budget for the 2013-14 fiscal year are reasonable. Background The Village of Yorkville is in Oneida County. The Village Board consists of the Mayor … in the tentative budget are reasonable. The Village has very limited fund balance and has proposed a limited …
https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-yorkville-budget-review-b3-13-7Herkimer-Fulton-Hamilton-Otsego BOCES – Online Banking (2021M-21)
… Services (BOCES) officials established controls to ensure online banking transactions were appropriate and … BOCES officials did not establish adequate controls to ensure online banking transactions were appropriate and secure. Online banking transactions are not compared to supporting documentation. Bank agreements lack important …
https://www.osc.ny.gov/local-government/audits/boces/2021/05/14/herkimer-fulton-hamilton-otsego-boces-online-banking-2021m-21State Police Bulletin No. SP-218
… Purpose The purpose of this bulletin is to notify agencies of an increase in dues for PBA of the NYS Troopers. Affected Employees Employees in … affected. Effective Dates Effective in paychecks dated May 26, 2021. OSC Actions At the request of the PBA, OSC has …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-218-police-benevolent-association-pba-new-york-state-troopers-inc-duesMonroe-Woodbury Central School District - Extra-Classroom Activities (2019M-197)
… for petty cash use. The check amounts ranged from $300 to $900 which were all over the $100 limit established by the … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/monroe-woodbury-central-school-district-extra-classroom-activities-2019mNewark Valley Fire District - Board Oversight (2020M-30)
… assets. Key Findings There were control weaknesses in the community hall rental process. Documentation of compliance with the … audit. Key Recommendations Improve controls over community hall rentals. Improve documentation of compliance with the …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/01/newark-valley-fire-district-board-oversight-2020m-30IX.9.A Transfer Authorizations – IX. Federal Grants
… to another with specific statutory authorization for such transfer. These transfer authorizations may be contained in appropriation … bills" and provide the authorizations necessary to transfer federal grant funds to reimburse other state funds …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix9a-transfer-authorizationsDryden Central School District - Cash Management (2020M-61)
… [ read complete report - pdf ] Audit Objective To determine whether District officials maximized interest … investment program. Prepare monthly cash flow forecasts to estimate available funds for investment. Solicit interest rate quotes and obtain investment information to ensure available funds are invested, within legal limits, …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/28/dryden-central-school-district-cash-management-2020m-61Loan Payroll Deductions – Legacy Reporting
… a notification is sent to the employer through Retirement Online giving the amount to be deducted from the member’s … (and make additional payments) through their Retirement Online member accounts . Reporting Loan Payments Employers … outstanding loan. We will notify you through Retirement Online when to change the loan deduction amount so members …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/loan-payroll-deductionsFiling the Resolution – Reporting Elected and Appointed Officials
… Online to electronically file the information that is listed on your Resolution instead of mailing the paper … transmitted data is a true and correct statement for each member reported. To begin your online filing, sign … under “I want to,” click the ‘Submit Resolution for Official’ link. If you do not have a username and password, …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/filing-resolution