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Town of Bovina - Records and Reports (2019M-200)
… not received financial reports since February 2018. Annual update documents (AUDs), which are the annual financial …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-bovina-records-and-reports-2019m-200Moravia Central School District - Fuel Inventory (2019M-183)
… District officials adequately safeguarded and accounted for fuel purchases. Key Findings The District’s fueling area … and our reconciliations resulted in unaccounted-for fuel totaling $8,034. Officials did not perform … periodic reconciliations to ensure fuel use is appropriate for District purposes. Perform stick-measured readings to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/moravia-central-school-district-fuel-inventory-2019m-183Town of Hadley – Claims Auditing (2015M-198)
… 2014 through June 30, 2015. Background The Town of Hadley is located in Saratoga County and has approximately 2,000 … $2.8 million. Key Finding The Board conducted a deliberate and thorough audit of claims, the claims … goods and services were received and the claims were for legitimate Town purposes. Key Recommendations There were no …
https://www.osc.ny.gov/local-government/audits/town/2015/11/13/town-hadley-claims-auditing-2015m-198Hornell City School District - Financial Management (2019M-38)
… and develop a plan to reduce balances to reasonable levels in accordance with applicable statutes. Develop comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/hornell-city-school-district-financial-management-2019m-38Accounts Payable Advisory No. 43
… Payment Interest and more Update : The below sections of the GFO were updated and are effective April 1, 2017. … the most significant changes: Chapter Name Description of Change X.3.A Online Vendor Add Portal Updated to include … New section giving detail about important parts of the “Identifying Information” tab of a vendor record X.4.A …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/43-gfo-updates-supplier-prompt-payment-interest-and-moreNew York State Comptroller DiNapoli Statement on DACA
… history. There are 800,000 young people, more than 40,000 of them New Yorkers, who have met the educational … and background checks to earn DACA and will be robbed of their opportunity to work and live without fear of … and other long term legislative solutions that affirm the value and dignity of the immigrant community. And to those …
https://www.osc.ny.gov/press/releases/2017/09/new-york-state-comptroller-dinapoli-statement-dacaTompkins County – Solid Waste (2014M-336)
… if performance measures were being used within the Solid Waste Management Department for the period January 1, … 2014 totaled approximately $6.3 million. Key Findings The Solid Waste Manager has instituted various programs to divert … Tompkins County Solid Waste 2014M336 …
https://www.osc.ny.gov/local-government/audits/county/2015/03/06/tompkins-county-solid-waste-2014m-336Frontier Central School District - Procurement of Professional Services (2018M-98)
… whether the District procured professional services in accordance with Board policies and applicable statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/frontier-central-school-district-procurement-professional-services-2018mVillage of Deposit - Nonpayroll Disbursements and Real Property Tax Enforcement (2018M-99)
… enforce the collection of delinquent real property taxes in March 2016, but $172,900 remains outstanding as of …
https://www.osc.ny.gov/local-government/audits/village/2018/08/03/village-deposit-nonpayroll-disbursements-and-real-property-tax-enforcement-2018mVillage of Scottsville - Financial Management (2018M-75)
… thorough and deliberate audit of claims before authorizing payment to ensure that they are accurate, properly supported, …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-scottsville-financial-management-2018m-75Full- and Part-Time Service Credit – Article 14 Benefits
… Employment If you join the Retirement System on the day you begin employment with a participating employer, we … but must be at least six hours per day, for a five-day week. Part-Time Employment Part-time employment is credited … as the lesser of: number of days worked ÷ 260 days or annual salary reported ÷ (State’s hourly minimum wage × …
https://www.osc.ny.gov/retirement/publications/1644/full-and-part-time-service-creditUlster County Community College - Retiree Health Insurance and Payroll (2018M-123)
… eligibility of retirees, and inappropriately paid $2,092 in premiums for two deceased individuals. Segregate payroll …
https://www.osc.ny.gov/local-government/audits/community-college/2018/10/26/ulster-county-community-college-retiree-health-insurance-and-payrollVillage of Avon - Board Oversights and Professional Services (2018M-30)
… and the Board inappropriately authorized the use of capital reserve funds for non-capital expenditures. … Village of Avon Board Oversights and Professional Services 2018M30 …
https://www.osc.ny.gov/local-government/audits/village/2018/05/18/village-avon-board-oversights-and-professional-services-2018m-30Town of Plattsburgh - Real Property Tax Exemption Administration (2018M-163)
… renewals but lacked periodic verification of reported farm income. Three veteran exemptions had an incorrect …
https://www.osc.ny.gov/local-government/audits/town/2018/12/14/town-plattsburgh-real-property-tax-exemption-administration-2018m-163Brighter Choice Charter School for Boys - Payroll (2018M-139)
… and properly authorized. Key Findings School officials effectively designed and implemented procedures to ensure …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/10/12/brighter-choice-charter-school-boys-payroll-2018m-139Bath Central School District - Online Banking (2018M-79)
… adequate bank agreements for online banking transactions. The Board did not adopt an online banking policy and … be used strictly for online banking transactions. Address the IT recommendations communicated confidentially …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/13/bath-central-school-district-online-banking-2018m-79Oyster Bay-East Norwich Central School District - Information Technology (2018M-22)
… that the personal, private and sensitive information (PPSI)1 maintained on the District’s financial server was adequately protected from unauthorized access, use …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/oyster-bay-east-norwich-central-school-district-information-technologySouthern Cayuga Lake Intermunicipal Water Commission – Financial Operations (2015M-149)
… of our audit was to assess the financial operations of the Commission for the period January 1, 2014 through May 7, … Background The Southern Cayuga Lake Intermunicipal Water Commission is a joint entity of Tompkins County’s Towns of … Lansing and Villages of Cayuga Heights and Lansing. The Commission was established by an intermunicipal agreement in …
https://www.osc.ny.gov/local-government/audits/joint-activity/2015/09/11/southern-cayuga-lake-intermunicipal-water-commission-financial-operationsTown of Hunter - Information Technology (2018M-262)
… Determine whether Town officials ensured the Town’s information technology (IT) system was adequately secured and …
https://www.osc.ny.gov/local-government/audits/town/2019/05/24/town-hunter-information-technology-2018m-262Town of Fremont - Highway Asset Accountability and Procurement (2019M-18)
… - pdf] Audit Objective Determine whether Town Officials have adequate controls to safeguard Highway Department assets. Determine whether … agreed with our recommendations and indicated they have taken, or plan to take, corrective action. … Determine whether Town Officials have adequate controls to safeguard Highway Department assets …
https://www.osc.ny.gov/local-government/audits/town/2019/05/22/town-fremont-highway-asset-accountability-and-procurement-2019m-18