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Town of Cuyler – Town Clerk Operations (2017M-207)
… Clerk properly accounted for fees (including sewer rents) and real property taxes for the period January 1, 2016 … The Town of Cuyler is located in Cortland County and has a population of approximately 980. The Town is … The Town’s 2017 tax levy totaled approximately $379,000 and the Town Clerk’s receipts for 2016 were approximately …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-cuyler-town-clerk-operations-2017m-207Town of Lancaster - Information Technology (2018M-114)
… designed or implemented procedures to monitor compliance with the acceptable use policy or determine the amount of … an inventory of IT assets. Employees were not provided with IT security awareness training. In addition, sensitive … the IT policies are updated. Town officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/town/2018/08/17/town-lancaster-information-technology-2018m-114Westerlo Volunteer Fire Company – Cash Disbursements (2014M-179)
… the Town of Westerlo, Albany County. The Company contracts with the Town to provide fire protection services to its …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/17/westerlo-volunteer-fire-company-cash-disbursements-2014m-179Village of Johnson City – Sexual Harassment Prevention Training (S9-23-16)
… whether Village of Johnson City (Village) employees and elected officials completed annual sexual harassment … the 20 total individuals we tested (14 selected employees and all six elected officials), two employees or 14 percent … over 30 seasonal workers were excluded from SHP Training and one of the two SHP Trainings provided by the Village did …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/08/25/village-johnson-city-sexual-harassment-prevention-training-s9-23-16Village of Altamont – Justice Court Operations (2016M-199)
… for the Court’s financial operations for the period June 1, 2014 through March 31, 2016. Background The Village of Altamont is located …
https://www.osc.ny.gov/local-government/audits/justice-court/2016/07/29/village-altamont-justice-court-operations-2016m-199XII.5 Overview – XII. Expenditures
… payment in the Statewide Financial System (SFS). Beginning with the implementation of SFS, Business Units are no longer … of State Expenditures (BSE) in order to initiate payment (with the exception of payments for land purchases). Instead, … all documentation in support of the payment in accordance with the record retention policy outlined in Section 3 – …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii5-overviewVillage of Clifton Springs – Board Oversight (2014M-099)
… of Clifton Springs is located in the Towns of Manchester and Phelps, in Ontario County. The Village, which is governed … 2,100. Budgeted appropriations for the general, water and sewer funds for the 2013-14 fiscal year totaled … annual audit of the records of the Village Justice and the Clerk-Treasurer. The Board did not develop a …
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)
… pandemic’s financial effects. Officials generally agreed with our recommendations and indicated they planned to …
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)
… Key Findings Town officials failed to budget accurately, and the Town’s major operating funds are experiencing fiscal … multiyear financial plan. Key Recommendations Develop and adopt structurally balanced, realistic budgets and better monitor financial activity throughout the year. …
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
… link. If you do not have a username and password, work with your Retirement Online Contact and Security …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/filing-resolutionOtego-Unadilla Central School District – Financial Condition (2015M-245)
… County. The District, which operates three schools with approximately 900 students, is governed by an elected … Develop and adopt structurally balanced budgets with sufficient recurring revenues to finance recurring …
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)
… School District is located in the Towns of Cheektowaga and Lancaster in Erie County. The District, which operates … totaled approximately $41 million. Key Finding The Board and District officials overestimated appropriations in the adopted budgets and allowed unrestricted fund balance to exceed the statutory …
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
… October 2021. Ineligible for Performance Advance Employees with an “Unsatisfactory” evaluation on their last rating date … criteria and have a Payroll Status of Active, Leave With Pay, or Leave of Absence due to a Workers’ Compensation Leave on the payment effective date with the following exceptions: Eligible employees in a …
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)
… levels were reasonable for the period July 1, 2015 through June 30, 2017. Background The McGraw Central School District … 575 students. Budgeted appropriations for the 2017-18 fiscal year total approximately $12.1 million. Key … as intended and could be overfunded by $1.8 million as of June 30, 2017. Key Recommendations Adopt budgets with …
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)
… in the system. District officials generally agreed with our recommendations and have initiated, or indicated …
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)
… Fire Department, Inc. is a not-for-profit corporation with approximately 35 members, governed by an elected … Department bills and performs all recordkeeping functions with little or no Board oversight. The Board has not adopted …
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)
… of Clyde in Wayne County. The Company is affiliated with the Galen-Clyde Joint Fire District. In 2014, the …
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
… 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-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-cycle