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City of Amsterdam – Recreation Department (2023M-29)
… complete report – pdf] Audit Objective Determine whether the City of Amsterdam (City) Recreation Director (Director) … maintained adequate collection records. Key Findings The Director maintained limited and inadequate collection … $895 in cash was remitted for the four-hour Craft Beer Fest the day of the event . Tickets cost $45 to drink …
https://www.osc.ny.gov/local-government/audits/city/2023/07/21/city-amsterdam-recreation-department-2023m-29Tri-Valley Central School District – Budgeting (2014M-094)
… operating surplus of $5.3 million. In addition, if outstanding tax certiorari proceedings conclude in the … plans for the use of surplus funds that may be available if potential liabilities are not realized. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/tri-valley-central-school-district-budgeting-2014m-094Town of Wheatfield – Recreation Department Cash Receipts and Information Technology (2013M-200)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s internal controls … February 1, 2009, to June 5, 2013. Background The Town of Wheatfield is located in Niagara County. The Town is … Town of Wheatfield Recreation Department Cash Receipts and …
https://www.osc.ny.gov/local-government/audits/town/2013/09/20/town-wheatfield-recreation-department-cash-receipts-and-information-technology-2013mSUNY Bulletin No. SU-302
… or the Time Entry Interface (NPAY502) using Earnings Code GRC (or the appropriate non-resident alien earnings code – … End Date: Same as the Earnings Begin Date Earn Code: GRC (or XRC, YRC, ZRC) - Recruitment Payment GRT (or XRT, … stub or direct deposit advice. Recruitment Payment GRC GSEU Recruitment Payment XRC GSEU Recruitment Payment IC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-302-suny-recruitment-and-retention-payments-gsnu-employeesSubway Wait Assessment
… New York City Transit (Transit) provides passengers service on all of its lines that meets its minimum service frequency standards; whether those standards take into account demand for service, physical structure, and other factors; and where … whether New York City Transit provides passengers service on all of its lines that meets its minimum service …
https://www.osc.ny.gov/state-agencies/audits/2016/04/06/subway-wait-assessmentRapids Fire Company – Credit Cards (2023M-86)
… complete report – pdf] Audit Objective Determine whether the Rapids Volunteer Fire Company (Company) credit card … users, and 762 purchases totaling $110,938 (97 percent of the credit card charges made during the audit period) … enforce the Policy and bylaws. Ensure Company credit cards are only used by authorized users. Ensure credit card …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/09/22/rapids-fire-company-credit-cards-2023m-86Mount Pleasant Cottage School Union Free School District – Financial Condition (2013M-360)
… in Westchester County, and provides education to students from a residential treatment center as well as day students … of which $1.4 million had been outstanding for 30 days and $893,897 had been outstanding for 90 days or more. District officials deemed only 50 percent of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/mount-pleasant-cottage-school-union-free-school-district-financialDivision of Housing and Community Renewal Bulletin No. DH-22
… Purpose To provide information regarding this procedural change. Affected Employees Employees … PAY/CSL (Correct Salary). Questions Questions regarding this bulletin may be directed to the Payroll Audit mailbox. … To provide information regarding this procedural change …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-22-change-longevity-payment-eligibility-employeesCheektowaga Public Library – Treasurer’s Reports (2015M-136)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of the Library’s financial … The Cheektowaga Public Library is located in the Town of Cheektowaga, Erie County. The Library, which received … of the State Education Department in 1969, is governed by a five-member Board of Trustees appointed by the Town …
https://www.osc.ny.gov/local-government/audits/library/2015/09/04/cheektowaga-public-library-treasurers-reports-2015m-136City of Salamanca – Selected Financial Activities (2015M-284)
… almost entirely within the Allegany Territory of the Seneca Nation, in Cattaraugus County. The City, which has … not submit casino revenue claims in a timely manner to the Seneca Nation. The Comptroller did not enforce the collection …
https://www.osc.ny.gov/local-government/audits/city/2016/03/04/city-salamanca-selected-financial-activities-2015m-284School Districts’ Energy Performance Contracts (2015-MR-1)
… report - pdf] We also released five letter reports to the following school districts: Half Hollow Hills Central … [pdf] , and Sachem Central School District [pdf] . Purpose of Audit The purpose of our audit was to review the projected … (ESCO) for energy services in which energy services are installed, maintained or managed to improve the energy …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/06/school-districts-energy-performance-contracts-2015-mr-1City of Binghamton – City Operations (2015M-280)
… 1, 2014 through May 21, 2015. Background The City of Binghamton is located in Broome County. The City, which has … City of Binghamton City Operations 2015M280 …
https://www.osc.ny.gov/local-government/audits/city/2016/06/03/city-binghamton-city-operations-2015m-280I.3 Guide to Financial Operations Account Codes Procedure – I. OSC Guide to Financial Operations Overview
… and acts as a useful general reference through all stages of financial system processing. OSC will periodically update … conjunction with system table updates. This ensures that the most current codes exist in the Guide at all times. If … work with the SFS Program to ensure the proper updates are made. More information on the relationship between the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-i/i3-guide-financial-operations-account-codes-procedureOpinion 88-60
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … LAW, §§1-102(1); 4-412: An agreement to operate a facility at a park which is termed a license or concession, but which, in … as a license or concession to operate a facility at a village park would constitute a lease of park property …
https://www.osc.ny.gov/legal-opinions/opinion-88-60Walworth-Seely Public Library – Board Oversight (2014M-260)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight … Background The Walworth-Seely Public Library is located in the Town of Walworth in Wayne County. The Library is governed by a seven-member …
https://www.osc.ny.gov/local-government/audits/library/2015/03/13/walworth-seely-public-library-board-oversight-2014m-260Honeoye Central School District – Payroll (2015M-277)
… Honeoye Central School District is located in the Towns of Richmond, Canadice, Bristol, South Bristol and West Bloomfield in Ontario County and the Town of Livonia in Livingston County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/honeoye-central-school-district-payroll-2015m-277Saratoga County Water Authority – Water Charges (2016M-357)
… Purpose of Audit The purpose of our audit was to review the authority’s internal controls over water charges for the period January 1, 2015 through July 31, 2016. … and recording of water charges. Key Recommendations There are no recommendations in this report. …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/12/23/saratoga-county-water-authority-water-charges-2016m-357Brighter Choice Charter School for Girls – Financial Operations (2013M-321)
… 2013. Background The Brighter Choice Charter School for Girls is located in the City of Albany. The School is … Brighter Choice Charter School for Girls Financial Operations 2013M321 …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/02/07/brighter-choice-charter-school-girls-financial-operations-2013m-321Georgetown Fire District – Board Oversight (2014M-264)
… January 1, 2013 through April 30, 2014. Background The Georgetown Fire District is a district corporation, distinct and separate from the Town of Georgetown and Madison County, in which it is located. The … Georgetown Fire District Board Oversight 2014M264 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/georgetown-fire-district-board-oversight-2014m-264Village of Allegany – Vehicle Fuel (2012M-308)
… and record the amount of fuel purchased, dispensed and on hand. These records should be reconciled to periodic physical …
https://www.osc.ny.gov/local-government/audits/village/2014/01/31/village-allegany-vehicle-fuel-2012m-308