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Town of Jay – Records and Reports (2023M-22)
… were not prepared monthly or properly prepared for all bank accounts. Key Recommendations Maintain complete, …
https://www.osc.ny.gov/local-government/audits/town/2023/06/30/town-jay-records-and-reports-2023m-22Ardsley Union Free School District – Financial Management (2024M-13)
… 2017-18 through 2021-22 while it had an operating surplus in each of those years averaging $1.1 million. As a result, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/ardsley-union-free-school-district-financial-management-2024m-13Town of Butler – Highway Asset Accountability (2024M-115)
… diesel fuel was used properly, stolen or caused by a leak in the in-ground storage tank. Key Recommendations Develop, …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-highway-asset-accountability-2024m-115Brookhaven Fire District – Procurement and Information Technology (2014M-339)
… established written policies or procedures for granting, changing and terminating access rights to the District’s … Develop policies and written procedures for granting, changing and terminating access rights to the financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/brookhaven-fire-district-procurement-and-information-technology-2014m-339Town of Owego Fire District – Board Oversight (2013M-26)
… Purpose of Audit The purpose of our audit was to assess the Board’s oversight of cash disbursements, assets and fuel … of Owego and Tioga County, in which it is located. The Board of Fire Commissioners consists of five elected members, … were approximately $1.2 million. Key Findings The Board did not audit and approve claims after the transactions …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/town-owego-fire-district-board-oversight-2013m-26City and Town of Poughkeepsie Joint Water Project – Board Oversight (2014M-236)
… entered into an intermunicipal cooperative agreement in 1991 to form the Poughkeepsie Joint Water Project, which …
https://www.osc.ny.gov/local-government/audits/city/2014/12/12/city-and-town-poughkeepsie-joint-water-project-board-oversight-2014m-236Erie 2-Chautauqua-Cattaraugus Board of Cooperative Educational Services (BOCES) – Adult Education Program and Professional Services (2016M-206)
… million, which is most likely attributable to activity in prior fiscal years. District officials did not seek …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/10/erie-2-chautauqua-cattaraugus-board-cooperative-educational-services-boces-adultVillage of Castleton-on-Hudson – Internal Controls Over Information Technology and Online Banking (2013M-59)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls over information technology and … of June 1, 2011, to September 30, 2012. Background The Village of Castleton-on-Hudson is located in the Town of … and has a population of approximately 1,470 residents. The Village is governed by a Board of Trustees which comprises …
https://www.osc.ny.gov/local-government/audits/village/2013/05/24/village-castleton-hudson-internal-controls-over-information-technology-and-onlineVillage of Belmont – Water and Sewer Operations (2014M-101)
… was to review the Village’s water and sewer operations for the period June 1, 2012 through February 20, 2014. … four-member Board of Trustees. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $1 million, including $451,000 for the general fund, $216,000 for the water fund and …
https://www.osc.ny.gov/local-government/audits/village/2014/08/22/village-belmont-water-and-sewer-operations-2014m-101City of Niagara Falls – Financial Management and Information Technology (2013M-47)
… the budgets using fund balance and an estimate for casino revenue that averaged $5.3 million annually. One cause of this structural deficit was that although casino moneys have not been received since 2008, the City …
https://www.osc.ny.gov/local-government/audits/city/2013/06/04/city-niagara-falls-financial-management-and-information-technology-2013m-47Jefferson County Soil and Water Conservation District – Internal Controls Over Selected Financial Operations (2014M-171)
… 2011 budget and a Board member provided a third version. All three versions were different and no one was able to … Maintain an official copy of the adopted budget. Ensure all District officers and employees are familiar with the conflict of interest provisions of GML. Ensure that all services the District provides are billed at agreed-upon …
https://www.osc.ny.gov/local-government/audits/district/2015/04/17/jefferson-county-soil-and-water-conservation-district-internal-controls-overTown of Covington – Town Supervisor (2013M-371)
… cover its operations if it pays back a $139,000 interfund loan to the general fund. Key Recommendations Maintain …
https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-covington-town-supervisor-2013m-371Town of Charleston – Internal Controls Over Payroll Processing (2013M-326)
… Background The Town of Charleston is located in Montgomery County and has a population of approximately 1,400 residents. … Town has a collective bargaining agreement (CBA) with the highway department employees, the Town lacks written policies and …
https://www.osc.ny.gov/local-government/audits/town/2014/01/31/town-charleston-internal-controls-over-payroll-processing-2013m-326State Agencies Bulletin No. 1974
… deductions for dues (code 201) as follows: Annual Salary Deduction Amount Under $5,000 $7.40 $5,000 - $9,999 … $30.76 $50,000 - $54,999 $31.53 $55,000 - $59,999 $32.27 $60,000 and above $33.07 Note: The annual salary amounts … employees are calculated based on the employee’s part-time percentage. The deduction amount for hourly and per diem …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1974-civil-service-employees-association-csea-local-1000-dues-increaseState Agencies Bulletin No. 1888
… Dates Effective for payroll checks dated January 6, 2021 (Administrative) and January 14, 2021 (Institution). OSC Actions At the request of Civil Service Employees Association (CSEA), … with an effective date after January 1, 2021 will remain at the same amount for the calendar year 2021. Dues amounts …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1888-civil-service-employees-association-csea-local-1000-dues-increaseOrdinary Death Benefit – Special 20- and 25-Year Plans
… The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently exempt from …
https://www.osc.ny.gov/retirement/publications/1517/ordinary-death-benefitArea #10 – Firewalls and Intrusion Detection – Information Technology Governance
… include multiple attacks by a common hacker or repeated infections with the same malicious software. The Information …
https://www.osc.ny.gov/local-government/publications/it-governance/area-10-firewalls-and-intrusion-detection2015 Year End Report
… of our examination was to determine whether daily workers compensation payment requests by claimants and …
https://www.osc.ny.gov/state-agencies/audits/2016/05/09/2015-year-end-reportXII.8.F Changes to Vouchers After Submission to OSC – XII. Expenditures
… Sequence – used to indicate which address from a vendor’s record should be used to mail a check. Vendor Location – … OSC. Process and Transaction Preparation: Agencies should contact the Bureau of State Expenditures’ Customer Service Help Desk at (518) 474-4868, or by email …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8f-changes-vouchers-after-submission-oscXIV.13.A Overview – XIV. Special Procedures
… f requires the State to pay vendors promptly (within 30 days of the Merchandise/Invoice Received (MIR) date for most vendors, 15 days for qualified Small Business Vendors). When the State … 179 f requires the State to pay vendors promptly within 30 days of the MerchandiseInvoice Received MIR date for most …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv13a-overview