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Eggertsville Fire District – Financial Activity (2017M-27)
… and reported and that District money was safeguarded for the period January 1, 2015 through November 17, 2016. … Board of Fire Commissioners. Budgeted appropriations for 2016 totaled approximately $1.5 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/24/eggertsville-fire-district-financial-activity-2017m-27Village of Mayville – Online Banking (2020M-150)
… of Mayville (Village) Board of Trustees (Board) ensured online banking transactions were appropriate and secure. Key Findings Online banking transactions we reviewed were appropriate, … transactions are secure. The Board did not adopt a written online banking policy or implement adequate procedures to …
https://www.osc.ny.gov/local-government/audits/village/2021/03/05/village-mayville-online-banking-2020m-150Town of Lloyd - Information Technology (2019M-36)
… officials (Officials) did not adopt a disaster recovery plan or develop written data backup procedures. In addition, …
https://www.osc.ny.gov/local-government/audits/town/2019/06/21/town-lloyd-information-technology-2019m-36Village of Menands - Justice Court Operations (2019M-185)
… Village totaling $523,381 within 10 days of the ensuing month. Key Recommendations Ensure all deposits are made … remittances to the Village are made before the 10th of the month. Village officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/11/27/village-menands-justice-court-operations-2019m-185Town of Westfield - Real Property Acquisition (2019M-119)
… the Town intends to purchase or sell to help ensure the price is reasonable. Town officials disagreed with our …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-westfield-real-property-acquisition-2019m-119Town of Amity - Town Clerk (2018M-183)
… $238,321 were deposited between one and 15 days past the required date of deposit. The Board did not perform an annual audit of the Clerk’s records, as required. Key Recommendations Record, deposit and remit all …
https://www.osc.ny.gov/local-government/audits/town/2018/01/11/town-amity-town-clerk-2018m-183Hudson Falls Central School District - Retiree Insurance Contributions (2018M-18)
… Hudson Falls Central School District Retiree Insurance Contributions 2018M18 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/hudson-falls-central-school-district-retiree-insurance-contributionsPocantico Hills Central School District - Procurement (2018M-187)
… Pocantico Hills Central School District Procurement 2018M187 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/16/pocantico-hills-central-school-district-procurement-2018m-187Onondaga County Probation Department - Financial Operations (2018M-147)
… Department's (Department) collection, disbursement and enforcement of restitution, fees and surcharges were adequately designed and operating effectively. Key Findings Department officials …
https://www.osc.ny.gov/local-government/audits/county/2018/11/16/onondaga-county-probation-department-financial-operations-2018m-147Tioga Central School District – Health Insurance and Special Education Cost Savings (2020M-84)
… officials could achieve cost savings by offering health insurance buyout incentives and providing select … could achieve cost savings by: Offering 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-costTown of Mooers - Cash Management (2020M-36)
… Recommendations Periodically solicit interest rate quotes from multiple financial institutions. Prepare monthly cash …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-cash-management-2020m-36Town of Dayton - Supervisor's Records and Reports (2019M-189)
… receipts. Did not submit an annual accounting to the Board for its audit of the Supervisor’s records. Key …
https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-supervisors-records-and-reports-2019m-189State Agencies Bulletin No. 259
… OSC Actions The insurance company, Future Planning Associates, will send OSC a file to start and/or cancel the … insurance program should be directed to Future Planning Associates, at 1-800-828-6623. Questions regarding this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/259-universal-life-insurance-deduction-code-378State Agencies Bulletin No. 1973
… Affected Employees Employees who are Tier 5 members of ERS Plan Type 87 are affected. Background In accordance with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1973-tier-5-pensionable-overtime-earnings-limit-calendar-year-2022-employees25-Year Benefit (Section 384) – Special 20- and 25-Year Plans
… with 25 or more years of creditable service, regardless of age. “Creditable service” is: Service as a firefighter or … Park Police; Service in the U.S. military, as specified by law; or Other prior police service, as specified by the RSSL. … be 50 percent of your FAE. If you are age 60 or older at retirement, with less than 25 years of creditable service, …
https://www.osc.ny.gov/retirement/publications/1517/25-year-benefit-section-384Comptroller DiNapoli Releases School Audits
… of the Avoca Central School District , Fire Island Union Free School District , Rome City School District and the Roosevelt Union Free School District . “In an era of limited resources and … or procedures to formalize this process. Fire Island Union Free School District – Leave Accruals (Suffolk County) …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-audits-1What Is a Claim? – Improving the Effectiveness of Your Claims Auditing Process
Basically a claim is a demand presented for the payment of money due for goods that have been delivered or services that have been provided
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/what-claimConclusion – Improving the Effectiveness of Your Claims Auditing Process
… The claims auditing process is known as a "super control" … internal controls. When a thorough and deliberate audit of claims is conducted, a message is sent to all officers and … employees that this oversight function is being exercised in a diligent and thorough manner. When a local government or …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/conclusionColumbia County Department of Weights and Measures –Internal Controls Over Revenue Collection (2013M-400)
… implement, and monitor written policies and procedures for all Department operations, and regularly review and update …
https://www.osc.ny.gov/local-government/audits/county/2014/05/02/columbia-county-department-weights-and-measures-internal-controls-over-revenueGlobal Concepts Charter School – Cash Disbursements (2017M-126)
Global Concepts Charter School Cash Disbursements 2017M126
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/02/global-concepts-charter-school-cash-disbursements-2017m-126