Search
York Fire Department – Controls Over Financial Activities (2014M-112)
… Purpose of Audit The purpose of our audit was to examine the recording and reporting of the Department’s … Livingston County. The Department contracts with the Town to provide fire protection and rescue operations. The … that the Treasurer provide an annual financial report to the members. The Board did not review or approve bills …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/07/18/york-fire-department-controls-over-financial-activities-2014mCounty of Oswego Industrial Development Agency – Revolving Loan Programs (2014M-356)
County of Oswego Industrial Development Agency Revolving Loan Programs 2014M356
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-oswego-industrial-development-agency-revolving-loanCUNY Bulletin No. CU-254
… biweekly Dues (Code 268 ) and Agency Shop Fee (Code 297 ) for titles listed below: Title New Biweekly Deduction Oiler … shop edit program defaults to only one agency shop amount for each job code. Due to the use of one job code for the title of Sr. Stationary Engineer, verification of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-254-dues-and-agency-shop-fee-increase-local-30-internationalCUNY Bulletin No. CU-311
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee … : The system’s automatic agency shop edit program defaults to only one (1) agency shop amount for each job code. Due to the use of one (1) job code for the title of Sr. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-311-international-union-operating-engineers-local-30-dues-andCUNY Bulletin No. CU-330
… Office, OSC will automatically increase biweekly pre-tax contribution rates for employees enrolled in the Monthly Unlimited Card …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-330-rate-changes-cuny-transit-benefit-mta-programAccounts Payable Advisory No. 25
… has not been designed to hold confidential information. For example, Business Units should not enter confidential … Driver license numbers; Bank account numbers; Addresses for individuals; Non-business telephone numbers; Dates of … name(s) in which the confidential information resides. For more information, see the Guide to Financial Operations …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/25-confidential-personal-and-private-informationPulteney Fire District No. 2 – Misappropriation of Funds (2014M-308)
… Purpose of Audit The purpose of our audit was to examine the District’s financial operations for the period … for 2014 totaled $229,350. Key Findings The Board failed to properly segregate the Treasurer’s duties or establish … in District funds and made $709 in questionable payments to her husband. The former Treasurer did not maintain …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/28/pulteney-fire-district-no-2-misappropriation-funds-2014m-308New Woodstock Fire District – Controls Over Financial Activities (2014M-263)
… for the 2013 fiscal year. The Board provided the fire chief with an annual stipend for mileage incurred while … Secretary-Treasurer’s records annually. Require the fire chief to submit itemized claims for mileage reimbursement. … …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/new-woodstock-fire-district-controls-over-financial-activities-2014m-263Clifton Park Volunteer Fire Department – Internal Controls Over Financial Operations (2015M-69)
… Purpose of Audit The purpose of our audit was to determine whether Department controls were adequate to ensure that financial activity was properly recorded and … Key Recommendations Adopt written financial procedures to ensure that the informal processes in practice continue to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/06/26/clifton-park-volunteer-fire-department-internal-controls-overOtsego County – Cost of Temporary Housing (2015M-97)
… Purpose of Audit The purpose of our audit was to examine the County’s administration of the temporary … Key Findings County officials have not taken steps to effectively manage costs. The County’s temporary housing … performance and collect the relevant data necessary to monitor the program’s performance against those goals. …
https://www.osc.ny.gov/local-government/audits/county/2016/01/22/otsego-county-cost-temporary-housing-2015m-97Sullivan County – Tourism Promotion Services (2014M-61)
… of the collection and expenditure of the occupancy tax for the period January 1, 2012 through August 21, 2013. … County Legislature. The County’s total 2013 appropriations for all funds were approximately $192.7 million. Key Findings … and benchmarks reflecting the County’s expectations for the use of the money. Key Recommendations Strengthen …
https://www.osc.ny.gov/local-government/audits/county/2014/06/13/sullivan-county-tourism-promotion-services-2014m-61Greenville Fire District – Capital Reserve (2014M-64)
… Purpose of Audit The purpose of our audit was to examine the District’s funding of its capital reserve for … budgeted annually for the reserve. The Board had intended to use the reserve to purchase a truck but did not due to a public petition …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/16/greenville-fire-district-capital-reserve-2014m-64Claryville Fire District – Budgeting Practices (2014M-59)
… Purpose of Audit The purpose of our audit was to examine budgeting practices for the period of January 1, … Board is making significant financial decisions related to equipment needs without sufficient information. The … capital plan, with an equipment replacement schedule, to help determine capital funding needs or to identify …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/23/claryville-fire-district-budgeting-practices-2014m-59Circleville Fire Company – Selected Financial Activities (2013M-391)
… internal controls over selected financial activities for the period January 1, 2012 through October 22, 2013. … Treasurer and Chaplain. The Company’s expenditures for the audit period were approximately $59,500. Key Findings … because the report template does not include a section for bills paid prior to meeting. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/04/circleville-fire-company-selected-financial-activities-2013mNorwich City School District - Fund Balance Management (2018M-198)
… fund balance each year, including $1.5 million to finance the 2018- 19 budget when only $283,749 was available to fund operations. As a result, the District ended 2017-18 … financial plan that was unrealistic when compared to the adopted budgets. Key Recommendations Adopt realistic, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/30/norwich-city-school-district-fund-balance-management-2018m-198Town of Manchester - Board Oversight and Information Technology (2018M-39)
… oversight of the Town’s budgeting and financial operations to ensure that resources were used effectively. Ensured that … services were not properly tracked and billed back to the appropriate fund, resulting in taxpayer inequities. … water district. Ensure interfund services are billed back to the appropriate fund. Adopt comprehensive IT policies and …
https://www.osc.ny.gov/local-government/audits/town/2018/08/17/town-manchester-board-oversight-and-information-technology-2018m-39Montezuma Fire District No. 1 - Board Oversight (2018M-54)
… Board provided adequate oversight of District operations to ensure financial activity was properly recorded and … Adequately monitored the Treasurer’s books and records to ensure the timely submission of required reports. … annually submits all financial records and reports to the Board for audit. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/10/montezuma-fire-district-no-1-board-oversight-2018m-54Town of Islip Industrial Development Agency – Controls Over Payments in Lieu of Taxes (PILOTs) (2014M-249)
… Purpose of Audit The purpose of our audit was to determine whether the Agency properly billed, collected … an independent public benefit corporation whose purpose is to promote, develop and assist industrial, manufacturing, … Key Finding PILOT payments were not always distributed to affected taxing jurisdictions within 30 days, as required …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/10/31/town-islip-industrial-development-agency-controls-overCUNY Bulletin No. CU-191
… Purpose To explain the procedures for processing the December 2003 … The Uniform Allowance Payment is authorized pursuant to a Memorandum of Agreement between the City University of … Earnings End Date 12/11/03 Earn Code UA6 Amount Amount to be paid Register/Stub/Advice The Earn Code UA6 and the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-191-december-2003-uniform-allowance-payment-cuny-titlesCUNY Bulletin No. CU-201
… Purpose To explain the procedures for processing the June 2004 … Sergeant Background - Eligibility Requirements Pursuant to Blue Collar Agreement, Section 9 provides a Uniform … Allowance Payment for the titles listed above. Refer to the attachment for eligibility requirements. Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-201-june-2004-uniform-allowance-payment