Search
Le Roy Fire Department Inc. – Oversight of Fire Department Finances (2014M-025)
… for the three years were $2,400. Key Findings The Business Officers did not establish adequate internal … with limited oversight by other Business Officers. Bank withdrawals and expenditures over $500 were not … request and review bank statements and canceled check images, comparing them with invoices and the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/le-roy-fire-department-inc-oversight-fire-department-finances-2014m-025New Suffolk Common School District – Selected Financial Operations (2013M-197)
… The New Suffolk Common School District is located in the Town of Southold, Suffolk County. The District is … fund balance, exceeding the permitted statutory limit, in each of the fiscal years 2007-08 through 2011-12 by as … The Board compensated the former Superintendent $28,687 in the 2011-12 fiscal year through vendor disbursements as if …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/new-suffolk-common-school-district-selected-financial-operations-2013mVillage of Endicott -- Budget Review (B17-4-7)
… fiscal year. Background The Village of Endicott is located in Broome County. Chapter 91 of the Laws of 2004 authorized … to exceed $2 million to liquidate the accumulated deficit in the Villag's general fund as of May 31, 2004. New York … the significant revenue and expenditure projections in the tentative budget for the general, electric and parking …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-endicott-budget-review-b17-4-7Village of Kenmore – Wastewater Processing Costs and Information Technology (2013M-73)
… from the Town for accuracy. Our review of the sewer camera log maintained by the Village DPW from July 5, 2011, through … 20 sanitary sewer main breaks. However, the corresponding log of sewer line repairs for the same period did not include …
https://www.osc.ny.gov/local-government/audits/village/2013/06/14/village-kenmore-wastewater-processing-costs-and-information-technology-2013m-73Village of Huntington Bay – Compensation of Officials and Credit Cards (2012M-198)
… the Village’s method of compensating Village officials and credit card usage for the period June 1, 2010, through April … Village’s payroll. The Board did not adopt a comprehensive credit card policy. Although the Village adopted a credit card policy on April 23, 2012, this policy only set …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-huntington-bay-compensation-officials-and-credit-cards-2012m-198Circleville Fire District – Board Oversight (2013M-343)
… of its financial records since 2008 and has never had its length of service award (LOSAP) program audited. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/circleville-fire-district-board-oversight-2013m-343Hoags Corners Volunteer Fire Company, Inc. – Internal Controls (2014M-09)
… Company is located in Rensselaer County and provides fire protection services to the residents of Hoags Corners Fire … were two signatures on checks. The Board established a "best practices" policy for use of debit cards. However, the … are provided for all cash disbursements in accordance with the by-laws. The bank should be notified that two …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/hoags-corners-volunteer-fire-company-inc-internal-controls-2014m-09Contact Update Online Help
… Verify Contact Information If the contact information for the selected contact is correct, choose Verify. Click OK … the selected contact. Inactivated contacts will remain for one year. After one year, the inactivated contacts will … organizations without regard to a person’s official title. For example, the organizational role "State Agency - Head of …
https://www.osc.ny.gov/contact-update/online-helpContract Advisory No. 3
… field as this will cause the Begin Date on the Contract Header in Purchasing to be overwritten. Since changes to the … Additional information about Amending a Contract Header can be found on the SFS Secure site. …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/3-entering-contract-amendment-begin-and-expire-dates-statewide-financial-systemTown of Newfield – Selected Financial Activities (2013M-2)
… OSC are over one year late. The Town’s unaccounted-for water of 39 percent was substantially more than the … costing the Town approximately $19,000 each year. Water bills were calculated inaccurately. Key Recommendations … discrepancies in a timely manner. Ensure that all water usage is billed correctly. …
https://www.osc.ny.gov/local-government/audits/town/2013/04/26/town-newfield-selected-financial-activities-2013m-2Village of Upper Brookville – Justice Court (2013M-160)
… of receipt. The court clerk usually prepares and makes bank deposits only once per month. The Board has not … 72 hours from the date of receipt, excluding Sundays and holidays. Establish policies and procedures that document the …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-upper-brookville-justice-court-2013m-160All-Agency Contract Evaluation System
To determine whether Metropolitan Transportation Authority Capital Construction is monitoring and evaluating its contractorsconsultants in compliance with its AllAgency Contract Evaluation review process and taking action where performance ratings are less than satisfactory
https://www.osc.ny.gov/state-agencies/audits/2021/03/04/all-agency-contract-evaluation-systemState Agencies Bulletin No. 1949
… OCFS Facilities - Deptid 25000 Brookwood Secure Center for Youth Goshen Secure Center MacCormick Secure Center Industry … Entry Overtime Earnings Codes: Title Job Code Title Code Youth Div Aide 2 007524 8261202 Youth Div Aide 3 007525 8261303 Youth Div Aide 4 007526 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1949-pilot-program-establishing-temporary-overtime-rate-employees-certainUnified Court System Bulletin No. UCS-302
… Uniform Blazer Allowance Payments and provide instructions for payments not processed automatically. Affected Employees … Court System (UCS) of the State of New York provide for a uniform and equipment allowance or maintenance allowance to all eligible members in June and December. Additionally, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-302-december-2021-uniform-and-equipment-uniform-allowance-andUnified Court System Bulletin No. UCS-299
… Uniform Blazer Allowance Payments and provide instructions for payments not processed automatically. Affected Employees … the Unified Court System of the State of New York provide for a uniform and equipment allowance or maintenance allowance to all eligible members in June and December. In addition, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-299-june-2021-uniform-and-equipment-uniform-allowance-andCUNY Bulletin No. CU-350
… TR , TX T9 , SF , TU , SJ , TJ , TP , U6 TK , TY and U3 Service Employees International Union (SEIU) - Bargaining … Meals Increase and Adjustment Effective July 8, 2008, the meal allowance increased as follows: OMD - For two continuous … the AJR (Adjust Raise) code for every instance that an OT meal was submitted with an effective date of July 8, 2008 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-350-2006-2008-retroactive-salary-increases-classified-blueOpinion 99-7
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (in general) -- Recipients … (when fire district treasurer is proper recipient) INSURANCE LAW, §§9104, 9105: Assuming there is no special act … treasurer would be the proper recipient of foreign fire insurance tax moneys if the fire district fire department has …
https://www.osc.ny.gov/legal-opinions/opinion-99-7City of Rye – Boat Basin Fund (2013M-289)
… in Westchester County, covers 20 square miles and has a population of approximately 15,000. The City is governed by … of administrative services could be improved. In 2000 and 2001, the City contracted with an outside vendor to …
https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-rye-boat-basin-fund-2013m-289Town of Perth – Conflict of Interest (2024M-142)
… repaired a Town dump-truck and was paid $13,183 for the repair. The Board member with the prohibited conflict of … The Supervisor stated he approved the claim because the repair work was completed so the Town had an obligation to …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-conflict-interest-2024m-142Cassadaga Valley Central School District – Financial Condition (2013M-249)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition and the use of fund balance and reserve funds for the period July …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/cassadaga-valley-central-school-district-financial-condition-2013m-249