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State Agencies Bulletin No. 2247
… beginning Administration paychecks dated July 3, 2024, and Institution paychecks dated July 11, 2024. OSC Actions: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2247-tier-6-pensionable-overtime-ot-earnings-limit-plan-year-2024-employeesCentral Valley School District – Claims Audit (2015M-129)
… Litchfield, Little Falls and Schuyler in Herkimer County. The District operates four schools and has … year totaled approximately $45 million. Key Finding The Treasurer does not oversee the application of her signature … to be signed by computer imprinted signature without the Treasurer’s direct supervision and compare final, original …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/central-valley-school-district-claims-audit-2015m-129State Agencies Bulletin No. 1792
… 6 members of ERS Plan Type 7Y are affected. Background In accordance with Chapter 368 of the Laws of 2018, the OT … year. The amount of the increase is based on the increase in the Consumer Price Index for the one year period ending …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1792-tier-6-pensionable-overtime-earnings-ot-limit-calendar-year-2020Town of Hamburg - Woodlawn Beach State Park Receipts (2019M-79)
… to determine whether employees properly collected fees for all tags issued. Rental fees were not accurately entered in …
https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-hamburg-woodlawn-beach-state-park-receipts-2019m-79Crown Point Central School District – Internal Controls Over Payroll (2013M-100)
… The Crown Point Central School District is located in the Towns of Moriah, Ticonderoga, and Crown Point in Essex County. The District is governed by the Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/crown-point-central-school-district-internal-controls-over-payroll-2013mCortlandville Fire District – Credit Cards (2020M-57)
… whether credit card purchases were adequately supported, for appropriate purposes and paid timely. Key Findings The … The District incurred penalty charges totaling $393 for late payments and $192 for interest. Key Recommendations … itemized supporting documentation. Ensure payments occur in a timely fashion to avoid incurring late fees and interest …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/07/10/cortlandville-fire-district-credit-cards-2020m-57State Agencies Bulletin No. 1841
… Purpose The purpose of this bulletin is to notify agencies that the pensionable overtime earnings … limit of Tier 6 TRS members for school year 2020/21 is $17,067.00. Affected Employees Employees who are Tier 6 … increases each calendar year. The amount of the increase is based on the increase in the Consumer Price Index for the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1841-tier-6-pensionable-overtime-ot-earnings-limit-school-year-202021State Agencies Bulletin No. 1885
… beginning Administration paychecks dated January 6, 2021 and Institution paychecks dated January 14, 2021. OSC Actions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1885-tier-6-pensionable-overtime-earnings-limit-calendar-year-2021-employeesVillage of Farmingdale - Procurement, Claims Audit and Check Signing (2018M-100)
… [read complete report - pdf] Audit Objective Determine if: The Village seeks competition for professional service providers and for purchases that are below the bidding threshold. The Board conducts a proper audit of … and thorough audit of every claim. Except as specified in Appendix A, officials agreed with our recommendations. …
https://www.osc.ny.gov/local-government/audits/village/2017/10/26/village-farmingdale-procurement-claims-audit-and-check-signing-2018m-100Town of East Otto - Information Technology (2018M-156)
… for appropriate Town purposes. Key Findings The Board has not: Adopted an acceptable use policy; we found evidence of … a disaster recovery plan or formal backup procedures. In addition, sensitive IT control weaknesses were communicated confidentially to Town officials. Key Recommendations Adopt an acceptable …
https://www.osc.ny.gov/local-government/audits/town/2018/10/19/town-east-otto-information-technology-2018m-156Accounts Payable Advisory No. 46
… : Updated proper invoice guidance. Guidance : The Office of the State Comptroller (OSC) has updated the policies and procedures regarding a proper invoice. When an invoice does not contain the required information … for agencies to notify the vendor within one business day of identifying the improper invoice and direct the vendor to …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/46-proper-invoiceAccounts Payable Advisory No. 45
… email address for PO dispatch. Reference : Guide to Financial Operations (GFO), Chapter XI-A, Section 7 – … now enter an email address on a PO if (i) there is a need to email the PO to an email address that is different than the existing …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/45-electronic-purchase-order-dispatchTown of Queensbury - Water System Cybersecurity (2018M-268)
… disclosure of information on the Town’s water system. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/town/2019/03/22/town-queensbury-water-system-cybersecurity-2018m-268Questar III Board of Cooperative Educational Services – Information Technology Hardware Asset Inventory (2023M-166)
… cost of $28.5 million (44,305 items) accounted for in its inventory that were either purchased for a component …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/01/questar-iii-board-cooperative-educational-services-information-technology-hardwareVillage of Schoharie - Board Oversight (2018M-184)
… bank reconciliations and comparing canceled check images to the Board-approved abstracts. Annually audit, or cause an …
https://www.osc.ny.gov/local-government/audits/village/2018/12/21/village-schoharie-board-oversight-2018m-184Plattekill Library – Budgeting Practices (2017M-95)
… Purpose of Audit The purpose of our audit was to determine whether the Library’s revenue and expenditure … County. The Library, which provides library services to approximately 10,000 residents, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/library/2017/09/08/plattekill-library-budgeting-practices-2017m-95Town of Guilderland – Golf Course Collections (2017M-22)
… Purpose of Audit The purpose of our audit was to review the processing of collections received at the Town … 31, 2016. Background The Town of Guilderland is located in Albany County, encompasses 59 square miles and has a … 2015 totaled $970,000. Key Finding Driving range fees were not remitted to the Town Comptroller’s office in a timely …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-guilderland-golf-course-collections-2017m-22Town of Oxford – Financial Management (2016M-420)
… Purpose of Audit The purpose of our audit was to examine the Town's financial operations for the period … The Board adopted budgets that relied on fund balance to fund recurring expenditures. The Supervisor did not provide the Board with sufficient information to monitor fund balance. The Supervisor did not file the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-oxford-financial-management-2016m-420Waterloo Central School District - Financial Condition Management (2019M-137)
… more than $9.3 million in unbudgeted year-end transfers to reserves and the capital projects fund. Maintained six … agreed with our recommendations and indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/04/waterloo-central-school-district-financial-condition-management-2019m-137Roosevelt Union Free School District - Information Technology (2019M-193)
Determine whether District officials established adequate controls to help prevent and properly respond to a malicious attack
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/roosevelt-union-free-school-district-information-technology-2019m-193