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Village of Altamont – Justice Court Operations (2016M-199)
… Purpose of Audit The purpose of our audit was to review the processes and procedures for the Court’s …
https://www.osc.ny.gov/local-government/audits/justice-court/2016/07/29/village-altamont-justice-court-operations-2016m-199XII.5 Overview – XII. Expenditures
… to the Office of the State Comptroller (OSC) for payment in the Statewide Financial System (SFS). Beginning with the … documentation to the Bureau of State Expenditures (BSE) in order to initiate payment (with the exception of payments … Units will enter information onto SFS and maintain all documentation in support of the payment in accordance …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii5-overviewVillage of Clifton Springs – Board Oversight (2014M-099)
… Purpose of Audit The purpose of our audit was to examine the Village Board’s oversight … 1, 2012 through December 5, 2013. Background The Village of Clifton Springs is located in the Towns of Manchester and …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-clifton-springs-board-oversight-2014m-099Cherry Valley–Springfield Central School District – Financial Condition (2020M-156)
… Determine whether the Cherry Valley-Springfield Central School District (District) officials effectively managed the … … Determine whether the Cherry ValleySpringfield Central School District District officials effectively managed the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/cherry-valley-springfield-central-school-district-financial-conditionTown of Jasper – Financial Management (2015M-150)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations … 1, 2012 through April 20, 2015. Background The Town of Jasper, which has a population of approximately 1,400, is …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-jasper-financial-management-2015m-150Filing the Resolution – Reporting Elected and Appointed Officials
… Resolution instead of mailing the paper form to NYSLRS. By submitting the information through Retirement Online , … to Retirement Online . From your Account Homepage, under “I want to,” click the ‘Submit Resolution for Official’ link. … must be certified by the board clerk or secretary, and it must include a raised seal and affidavit of posting. …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/filing-resolutionOtego-Unadilla Central School District – Financial Condition (2015M-245)
… located in the Towns of Otego, Unadilla, Laurens, Oneonta and Butternuts in Otsego County and the Towns of Sidney and Franklin in Delaware County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/otego-unadilla-central-school-district-financial-condition-2015m-245Greenburgh Eleven Union Free School District – Financial Condition (2015M-194)
… has experienced a steady decline in tuition revenues and consistently decreased expenditures to offset the … declines in revenues. Tuition accounts receivable records and the District’s financial reports were inaccurate. Key … Continue to closely monitor revenues, expenditures and fund balance throughout the year and take corrective …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/greenburgh-eleven-union-free-school-district-financial-condition-2015mDepew Union Free School District – Financial Condition (2016M-229)
… with the statutory limit and develop a plan to use excess funds in a manner that benefits residents. … Depew Union Free …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/depew-union-free-school-district-financial-condition-2016m-229State Agencies Bulletin No. 1941
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the October 2021 PEF Performance Advances and provide …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1941-october-2021-public-employees-federation-pef-performance-advancesMcGraw Central School District – Fund Balances (2017M-248)
… Background The McGraw Central School District is located in the Village of McGraw in Cortland County. The District, which is governed by a … million. Key Findings District officials appropriated, on average, $638,300 of unrestricted fund balance as a …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mcgraw-central-school-district-fund-balances-2017m-248Ausable Valley Central School District - Medicaid Reimbursements (2018M-189)
… whether the District claimed all Medicaid reimbursements to which it was entitled for services provided to eligible special education students. Key Findings The District lacked adequate procedures to ensure Medicaid claims were submitted and reimbursed for …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/ausable-valley-central-school-district-medicaid-reimbursements-2018m-189Fair Haven Volunteer Fire Department, Inc. – Financial Activity (2014M-335)
… to the Village, the Town of Sterling in Cayuga County and the Town of Wolcott in Wayne County. Disbursements for … Key Findings The Treasurer receives all funds, prepares and makes all deposits, pays Department bills and performs all recordkeeping functions with little or no …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/27/fair-haven-volunteer-fire-department-inc-financial-activityClyde Fire Company – Controls Over Financial Activity (2015M-072)
… Company is a not-for-profit volunteer organization located in the Village of Clyde in Wayne County. The Company is … audit committee to review the Treasurer’s work during the audit period. The Treasurer does not perform … to payment. Document monthly bank reconciliations for all Company bank accounts, and provide a copy of this …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/08/14/clyde-fire-company-controls-over-financial-activity-2015m-072CUNY Bulletin No. CU-352
… Affected Employees CUNY employees who elect to participate in the Health Benefits Buy Out Waiver Program and are also designated on the Buy Out Waiver Listing submitted by the CUNY … The Earn Code HBB and the amount paid will be displayed on the payroll register. The earnings description “HB …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-352-cuny-health-benefits-buy-out-waiver-program-payment-cycleCUNY Bulletin No. CU-393
… participate in the Health Benefits Buy Out Waiver Program and are also designated on the Buy Out Waiver Listing … Buy Out Waiver Program is authorized under IRC Section 125 and administered under the Medical Spending Conversion … To pay eligible employees, use the Earn Code HBB and enter the following information into the Time Entry page: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-393-cuny-health-benefits-buy-out-waiver-program-payment-cycleTrash Can Free Stations Pilot Program (Follow-Up)
… achieved the stated goals to improve customer experience and reduce the rodent population and whether it should have been expanded. In addition, the … effectiveness of the Pilot Program was not well monitored, and no metrics were established to focus on the primary goal, …
https://www.osc.ny.gov/state-agencies/audits/2017/02/14/trash-can-free-stations-pilot-program-followCity of Amsterdam – Treasurer’s Office Collections (2022M-203)
… Large unreconciled accounts receivable variances remained in the accounting records throughout our scope period . As … charter. The software collection system should account for all receipt numbers. Users’ access to the software collection … receivable balances should be periodically reconciled, and all variances should be investigated and corrected in a …
https://www.osc.ny.gov/local-government/audits/city/2023/06/23/city-amsterdam-treasurers-office-collections-2022m-203Town of Tompkins Fire District – Board Oversight (2023M-33)
… not recorded in the District’s accounting records.The CDs date back to at least 2014 and were automatically renewed each year. … financial duties or provide increased oversight to mitigate the risk. Annually audit the Treasurer’s records. …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/06/23/town-tompkins-fire-district-board-oversight-2023m-33Brushton-Moira Central School District – Tuition Billing (2023M-158)
… of the $71,192 (57 percent) in tuition it was entitled to and billed and collected $12,452 in tuition it was not entitled to for … ensure tuition bills were prepared, accurately calculated and issued to the school districts of origin for all eligible …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/brushton-moira-central-school-district-tuition-billing-2023m-158