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IX.12.F CMIA Interest Liabilities – IX. Federal Grants
… (e.g. investment earnings) of funds. A federal interest liability (which the Federal Government pays to the state) … to the date that checks containing covered federal funds clear the state’s bank account, an EFT settlement involving covered federal funds …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12f-cmia-interest-liabilitiesHudson Housing Authority – Information Technology (2019M-224)
… occur. Create and maintain service level agreements (SLAs) for any IT services provided by third-party vendors. Consider …
https://www.osc.ny.gov/local-government/audits/public-authority/2020/07/10/hudson-housing-authority-information-technology-2019m-224Monsey Fire District – Board Oversight (2020M-62)
… Municipal Law financial filing and audit requirements. For seven consecutive years, an annual update document (AUD), …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/07/02/monsey-fire-district-board-oversight-2020m-62Town of Mooers - Highway Asset Accountability (2020M-35)
… Town officials adequately safeguarded and accounted for Highway Department (Department) assets. Key Findings The … The Mooers Volunteer Fire Department (VFD) was not billed for 2,413 gallons of recorded fuel used, valued at $4,841. … Establish an asset disposition policy and procedures for the sale or disposal of unused assets. Ensure fuel …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-highway-asset-accountability-2020m-35Maine-Endwell Central School District - Leave Records (2019M-40)
… leave taken. Leave earned by employees was not always in accordance with collective bargaining agreements. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/maine-endwell-central-school-district-leave-records-2019m-40Altona Fire District – Claims Auditing (2016M-162)
… District is a district corporation of the State, distinct and separate from the Town of Altona in Clinton County. The … supporting documentation to show that they were audited and approved prior to payment. Key Recommendations Ensure … to approving the claims for payment. Ensure that the audit and approval of claims for payment is adequately documented …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/01/altona-fire-district-claims-auditing-2016m-162South Orangetown Central School District – Network User Accounts (2022M-24)
… School District (District) officials ensured network user accounts were adequately managed. Key Findings District officials did not ensure network user accounts were adequately managed. In addition to sensitive … by all departments. Always review all network user accounts to determine if they are needed Disable 30 of the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/south-orangetown-central-school-district-network-user-accounts-2022m-24Lyndon Fire District – Disbursements (2022M-132)
… Objective Determine if the Lyndon Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight to ensure disbursements were authorized, supported and for … Determine if the Lyndon Fire District District Board of Fire Commissioners Board provided adequate oversight …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/lyndon-fire-district-disbursements-2022m-132Town of LaGrange – Financial Management (2023M-139)
… than $725,000. As a result, it is difficult for the Board to assess alternative approaches to financial needs without a multiyear financial plan and … with the Town’s fund balance policy and develop a plan to reduce unassigned fund balance. Develop, adopt and …
https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-lagrange-financial-management-2023m-139State Agencies Bulletin No. 2300
… The purpose of this bulletin is to notify agencies of the 2025 maximum salary limit for ORP and VDC plan members. … and 408 (k) (6) (D) (ii) will increase to $350,000 for the 2025 calendar year. Effective Dates: Effective beginning Administration paychecks dated January 9, 2025 and Institution paychecks dated January 15, 2025. OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2300-maximum-salary-limit-members-optional-retirement-plan-orp-and-voluntaryTown of Penfield – Physical Accessibility to Programs and Services (S9-24-39)
… taking additional steps to increase physical accessibility for the 58 components identified in this report. Town …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-penfield-physical-accessibility-programs-and-services-s9-24-39Town of Big Flats – Physical Accessibility to Programs and Services (S9-24-37)
… Courthouse, such as accessible entrances to restrooms and wheelchair accessible lavatories. 30 at the Town Hall, such …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/14/town-big-flats-physical-accessibility-programs-and-services-s9-24-37Northville Central School District - Extra-Classroom Activity Collections (2018M-272)
… officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/northville-central-school-district-extra-classroom-activity-collectionsAlton Fire District – Internal Controls Over Financial Operations (2015M-96)
… District is a district corporation of the State, distinct and separate from the Town of Sodus, located in Wayne County. … did not complete an annual audit of the Treasurer’s books and records. Key Recommendations Adopt an investment policy. Review monthly bank statements and the Treasurer’s bank reconciliations. Ensure that the …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/10/alton-fire-district-internal-controls-over-financial-operations-2015m-96Forestburgh Fire District – Financial Activities (2015M-203)
… preapproved utility payments. Deposit cash receipts in a timely manner. …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/16/forestburgh-fire-district-financial-activities-2015m-203Clifton Park-Halfmoon Fire District No. 1 – Length of Service Award Program (2015M-64)
… properly awarded Length of Service Award Program (LOSAP) service credit for the period January 1, 2012 through … approximately $802,000. Key Findings The District’s LOSAP point system is not consistent with State General … Law (GML). Some firefighters did not receive all of the LOSAP points to which they were entitled under GML. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/clifton-park-halfmoon-fire-district-no-1-length-service-award-program-2015mBovina Fire District – Fund Balance (2015M-138)
… the District’s fund balance for the period January 1, 2014 through May 31, 2015. Background The Bovina Fire … District is a district corporation of the State, distinct and separate from the Town of Bovina, and is located in Delaware County. The District is governed …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/21/bovina-fire-district-fund-balance-2015m-138CUNY Bulletin No. CU-615
… Engineer TG $35.61 Broadcast Associate (FT & H) SJ $33.61 College Graphics Design (FT & H) TG $33.61 College Interior Designer TG $35.61 Project Manager 1 TG …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-615-district-council-37-dc37-local-375-dues-and-agency-shop-feeState Agencies Bulletin No. 1710
… Purpose To provide agencies with instructions for submitting the January 1, 2019 salary increases Affected … Tier-D Commissioners- $100,000-$120,000* *The salaries for Commissioners in Tiers C and D will be provided by the Executive. See attached for the list of agency commissioners by Tier. Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1710-january-1-2019-salary-increases-executive-law-section-169-commissionersPlymouth Fire District – Controls Over Financial Activity (2014M-211)
… to examine the District’s oversight of financial activity for the period January 1, 2013 through June 16, 2014. … Board of Fire Commissioners. The general fund budget for the 2014 fiscal year totaled $145,078. Key Findings The Board does not have policies and procedures for cash receipts. The Board does not review bank statements …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/03/plymouth-fire-district-controls-over-financial-activity-2014m-211