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Town of Putnam – Accounting Records and Reports (2022M-188)
… Town’s accounting records were not reliable. Real property tax revenues were overstated by a total of $782,864 in the … in the highway and fire protection funds. $49,765 in sales tax and other department revenues were not recorded. …
https://www.osc.ny.gov/local-government/audits/town/2023/03/10/town-putnam-accounting-records-and-reports-2022m-188Village of Woodridge – Financial Condition (2013M-172)
… 2, 2013. Background The Village of Woodridge is located in the Town of Fallsburg in Sullivan County. The Board of … cost savings opportunities. Adopt realistic budgets based on prior years’ actual results, and current and future needs. … and accurate budget-to-actual reports to the Board on a regular basis. Use the budget-to-actual reports to …
https://www.osc.ny.gov/local-government/audits/village/2013/11/15/village-woodridge-financial-condition-2013m-172PSCH, Inc.
… Purpose The objective of our examination was to determine whether OMH properly … reimbursed PSCH according to the terms and conditions of the contract. We examined $1.6 million in expenses that … from non-OMH sources and its expenditures up to the amount of the contract. For the year ended June 30, 2013, PSCH …
https://www.osc.ny.gov/state-agencies/audits/2015/05/19/psch-incXVII.2.B Negative Appropriation/Segregation Budgets – XVII. Lapsing Appropriations
… > Negative Segregation Balance. The report can be viewed in Report Manager or through the Process Monitor > Details > …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2b-negative-appropriationsegregation-budgetsCity of Fulton – Fiscal Stress (2013M-310)
… to May 31, 2013. Background The City of Fulton is located in Oswego County. The Common Council is the legislative body … the Council has adopted budgets that have routinely relied on the appropriation of fund balance as a financing source, … funds that the City should maintain. Reduce reliance on fund balance as a financing source and continue to …
https://www.osc.ny.gov/local-government/audits/city/2013/11/22/city-fulton-fiscal-stress-2013m-310County of Otsego Industrial Development Agency (COIDA) – Oneonta Rail Yards Acquisition (2021M-38)
… of the Rail Yards. The property was acquired based on a $6 million to $20 million development plan, without an … yard and be profitable. The Board decided this was not in County residents’ best interest due to cost and … findings in our report. Appendix B includes our comments on certain issues raised in their response. … Determine …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/02/11/county-otsego-industrial-development-agency-coida-oneontaOdessa-Montour Central School District – Financial Condition (2016M-71)
… of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2012 … February 2, 2016. Background The Odessa-Montour Central School District is located in the Towns of Catherine, Cayuta, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/odessa-montour-central-school-district-financial-condition-2016m-71Contract Advisory No. 31
… Guidance : Pursuant to Chapter 839 of the Laws of 2022, OSC approval is required for purchases from OGS … to the vendor. The Expire Date should be the last day of the fiscal year in which the purchase will be made unless …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/31-purchases-ogs-centralized-contractsOversight of Transportation Services and Expenses
To determine if the Department of Corrections and Community Supervision has established adequate controls to effectively monitor and ensure accountability over transportation expenses and transportation services
https://www.osc.ny.gov/state-agencies/audits/2022/06/29/oversight-transportation-services-and-expensesState Agencies Bulletin No. 897
To provide agency procedures to process Longevity Payments and adjustments for overtime payments
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/897-april-2009-50000-longevity-payments-long-term-seasonal-employeesState Agencies Bulletin No. 976
To provide agency procedures to process Longevity Payments and adjustments for overtime payments
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/976-april-2010-50000-longevity-payments-long-term-seasonal-employeesReal Property Tax Levies, Taxable Full Value and Full Value Tax Rates - Tax Levies and Tax Rates for 2012 and Prior Years (overlapping real property tax tables)
Tax Levies and Tax Rates for 2012 and Prior Years overlapping real property tax tables
https://www.osc.ny.gov/local-government/data/real-property-tax-levies-taxable-full-value-and-full-value-tax-rates-tax-levies-and-tax-rates-2012-andSodus Center Fire Department – Financial Activities (2016M-424)
… Center Fire Department is a volunteer organization located in the Town of Sodus, Wayne County. The Department, which is … responsibilities and do not provide specific guidelines on how the membership should exercise its decision-making … oversight responsibilities and provide guidelines on how the membership should exercise its decision-making …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/03/31/sodus-center-fire-department-financial-activities-2016m-424East Irondequoit Central School District - Financial Management (2019M-28)
… District officials disagreed with certain aspects of our findings and recommendations, but indicated they planned to implement some of our recommendations. Appendix B includes our comments on …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/east-irondequoit-central-school-district-financial-management-2019m-28Van Hornesville-Owen D. Young Central School District – Financial Management (2020M-125)
… percent. Over the last three years, the District budgeted for operating deficits totaling $358,300 but actually had …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/van-hornesville-owen-d-young-central-school-district-financial-managementTown of Ephratah – Accounting Records and Reports (2022M-138)
… and timely financial records and reports. Key Findings In 2017, OSC issued an audit report 1 that included findings … were incomplete, inaccurate and could not be relied on to make financial decisions . The Supervisor has … are properly maintained. Complete bank reconciliations on a timely basis. File AUDs as required. Annually audit the …
https://www.osc.ny.gov/local-government/audits/town/2022/12/02/town-ephratah-accounting-records-and-reports-2022m-138V.3.J Activity (Projects) – V. Chart of Accounts (COA) Governance
… Types are available for use when a Project is entered on a transaction. Each Federally funded projects will use the … Activities. An Activity ChartField value is required on every transaction where a Project ID is entered. Activity values will be dependent on the Project Type of the associated Project. Refer to SFS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3j-activity-projectsSwan Lake Fire District – Internal Controls Over Financial Operations (2013M-258)
… from the Towns of Liberty and Bethel, and is located in Sullivan County. The Board of Fire Commissioners consists … year. The Secretary-Treasurer reconciles the bank accounts on a monthly basis. However, when we performed bank … policy. Provide the Board with budget status reports on a monthly basis. Reconcile the District’s accounting …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/29/swan-lake-fire-district-internal-controls-over-financial-operations-2013mCUNY Bulletin No. CU-118
… Employees Adjunct employees who are currently enrolled in TIAA/CREF in their FULL TIME position either at the senior … if an employee's adjunct record is eligible for TIAA based on the pension status of the employee's full-time job at the … Rcd# that corresponds to the employee's adjunct record on Job Data. Type 7Z in the Plan Type to indicate TIAA/CREF …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-118-tiaacref-pensionability-adjunct-earningsState Police Bulletin No. SP-40
… Productivity Bonus payments. Affected Employees Troopers in Bargaining Unit 07 and Commissioned/Non-Commissioned … The earnings code PRB and the amount will be displayed on the payroll register. The earnings description … Productivity Bonus and the amount will be displayed on the employee's pay stub. Questions Payroll related …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-40-2000-and-2001-productivity-bonus-payments-employees-represented-police