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Town of Westfield - Real Property Acquisition (2019M-119)
… $361,000 acquiring property for historical preservation. At the time of purchase, the property had an estimated full …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-westfield-real-property-acquisition-2019m-119Geneseo Central School District - Online Banking (2019M-172)
… banking duties. Designate one computer to be used strictly for online banking transactions. Ensure that officials and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/geneseo-central-school-district-online-banking-2019m-172State Agencies Bulletin No. 1791
… Purpose The purpose of this bulletin is to notify agencies that the pensionable … Affected Employees Employees who are Tier 5 members of ERS Plan Type 7Y are affected. Background In accordance … 2010. This amount increases each calendar year thereafter by three percent. Effective Date(s) Institution Paychecks …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1791-tier-5-pensionable-overtime-earnings-limit-calendar-year-2020-employeesEggertsville Fire District – Financial Activity (2017M-27)
… Purpose of Audit The purpose of our audit was to determine whether District controls were adequate to ensure that financial activity was properly recorded and … adequate oversight of District financial activities to ensure that financial activity is properly recorded and …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/24/eggertsville-fire-district-financial-activity-2017m-27Town of Charlton – Internal Controls Over Billed Receivables for Water Operations (2014M-28)
… internal controls over water billing and collections for the period of January 1, 2012 through August 31, 2013. … of approximately 4,100 residents. Budgeted appropriations for 2013 totaled $2.1 million. Key Findings Water billing and … implement compensating controls. Require Board approval for adjustments to water customer accounts. … The purpose of …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-charlton-internal-controls-over-billed-receivables-water-operations-2014m-28Nyack Union Free School District – Network User Accounts (2021M-113)
… computer acceptable use policy. Develop written procedures for managing system access that include periodically …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/28/nyack-union-free-school-district-network-user-accounts-2021m-113State Agencies Bulletin No. 130
… Services will process the initial input of transactions to OSC for the deduction code 317, CSEA Universal Life Program. Agency Processing Agency may need to start or cancel a deduction for an employee with this … code, using the Gen Deduction CD (Agency) panel. Refer to Bulletin No. 89 for instructions on how to start and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/130-csea-universal-life-programTown of Knox – Internal Controls Over Payroll (2014M-35)
… was to examine the Town’s internal controls over payroll for the period of January 1, 2012 through August 31, 2013. … of approximately 2,690 residents. Budgeted appropriations for 2013 totaled $1.8 million. Key Findings Internal controls … Key Recommendations Adopt written policies and procedures for recording of time worked and leave time used by …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-knox-internal-controls-over-payroll-2014m-35Albany Public Library – Leave Accruals (2015M-293)
… controls over employee leave accruals for the period January 1, 2013 through August 31, 2014. Background The … Budgeted appropriations for 2014 totaled approximately $9.4 million. Key Finding The Board has not established a …
https://www.osc.ny.gov/local-government/audits/library/2016/02/12/albany-public-library-leave-accruals-2015m-293Tioga Central School District – Health Insurance and Special Education Cost Savings (2020M-84)
… an acceptable health insurance buyout incentive in lieu of health insurance coverage. Savings could range between …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/13/tioga-central-school-district-health-insurance-and-special-education-costPayments Not Requiring Pre-Audit – Improving the Effectiveness of Your Claims Auditing Process
… through some other authorization process or are the result of statutory requirements, existing contractual commitments … other required obligation. They include: Fixed salaries of officers or employees regularly engaged at agreed-upon wages by the hour, day, week, month, year, or other authorized …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/payments-not-requiring-pre-auditLackawanna City School District - Tuition (2019M-59)
Determine whether tuition payments were accurate and supported
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/lackawanna-city-school-district-tuition-2019m-59Valley Central School District – Financial Condition (2014M-58)
… financial condition and the Board’s budgeting practices for the period July 1, 2012 through August 5, 2013. … 2012-13 fiscal year. Budgeted general fund appropriations for 2012-13 totaled approximately $90 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/valley-central-school-district-financial-condition-2014m-58Cheektowaga Central School District – Employee Compensation and Benefit Payments (2016M-197)
… Purpose of Audit The purpose of our audit was to examine the District’s process and … schools with approximately 2,100 students, is governed by an elected seven-member Board of Education. General fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/cheektowaga-central-school-district-employee-compensation-and-benefitArlington Central School District – Cooperative Services Computer Inventory (2015M-317)
… Purpose of Audit The purpose of our audit was to review the District’s controls over the … 11 schools with approximately 9,000 students, is governed by an elected nine-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/arlington-central-school-district-cooperative-services-computer-inventoryHaverstraw-Stony Point Central School District – Financial Condition (2014M-275)
HaverstrawStony Point Central School District Financial Condition 2014M275
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/haverstraw-stony-point-central-school-district-financial-condition-2014mIsland Trees Union Free School District – Overtime (2016M-389)
… Purpose of Audit The purpose of our audit was to evaluate the District’s use of overtime for the period … overtime procedures, and employees are not required to obtain written approval prior to working overtime. Key Recommendation Develop and implement …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/island-trees-union-free-school-district-overtime-2016m-389Town of Throop – Procurement (2022M-173)
… (Board) ensured that Town officials solicited competition for purchases subject to competitive bidding and for professional services. Key Findings The Board did not always ensure that officials solicited competition for purchases subject to competitive bidding or for …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-procurement-2022m-173State Comptroller Thomas P. DiNapoli Statement on Passage of Final State Budget
… long advocated. Adequate reserve levels are critical, as out year budget gaps and an uncertain economy create future … is essential to ensuring transparency and accountability for New Yorkers. “My office will release an analysis in the coming weeks as more details become known about …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-thomas-p-dinapoli-statement-passage-final-state-budgetState Agencies Bulletin No. 2294
… Purpose: The purpose of this bulletin is to notify agencies that the pensionable … Affected Employees: Employees who are Tier 5 members of ERS Plan Type 87 are affected. Background: In accordance with Chapter 504 of the Laws of 2009, legislation established an annual, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2294-tier-5-pensionable-overtime-ot-earnings-limit-calendar-year-2025