Search
Dutchess County – Financial Condition (2013M-370)
… $2.8 million to subsidize two enterprise funds in the 2014 proposed budget. Key Recommendation The …
https://www.osc.ny.gov/local-government/audits/county/2014/03/14/dutchess-county-financial-condition-2013m-370Germantown Fire District – Board Oversight (2014M-166)
… Purpose of Audit The purpose of our audit was to examine internal controls over the District’s operations … the District’s Ethics and Disclosure Policy as they relate to conflicts of interest. Develop policies and procedures …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/29/germantown-fire-district-board-oversight-2014m-166Meridale Rural Fire District - Management of Fund Balance (2018M-178)
… Determine whether the Board properly managed fund balance. Key Findings Unassigned fund balance increased from … 2014 to 2017, which could fund over three years’ worth of expenditures. On average, actual expenditures were 39 … budgeted appropriations that reflect the District’s operating needs based on historic trends, contracts or …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/11/30/meridale-rural-fire-district-management-fund-balance-2018m-178Town of Moreau – Budgeting and Multiyear Planning (2017M-185)
… or a multiyear financial and capital plan. Fund balances are excessive for the part-town general fund, sewer fund and …
https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-moreau-budgeting-and-multiyear-planning-2017m-185City of Hornell – Information Technology (2017M-293)
… will manage potential disasters that affect the IT system. … City of Hornell Information Technology 2017M293 …
https://www.osc.ny.gov/local-government/audits/city/2018/03/23/city-hornell-information-technology-2017m-293Galway Central School District - Fund Balance Management (2017M-267)
… Recommendations Ensure that the District’s fund balance is in compliance with statutory limits and use surplus funds as …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/galway-central-school-district-fund-balance-management-2017m-267Town of New Hartford – Procurement (2017M-149)
… 31, 2016. Background The Town of New Hartford is located in Oneida County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2018/03/09/town-new-hartford-procurement-2017m-149State Agencies Bulletin No. 1625
… members for calendar year 2018 is $19,001.55. Background In accordance with Chapter 504 of the Laws of 2009, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1625-tier-5-pensionable-overtime-earnings-limit-calendar-year-2018-employeesConcord Industrial Development Agency – Agency Management (2015M-61)
… our audit was to review CIDA’s operations for the period January 1, 2012 through March 4, 2015. Background The Concord … of Concord. CIDA’s budgeted appropriations for 2015 are $9,700. Key Finding The Board has not taken sufficient action …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/08/07/concord-industrial-development-agency-agency-managementCattaraugus County Industrial Development Agency – Community Benefit (2014M-344)
… purpose of our audit was to review the Agency’s process for evaluating, approving and monitoring projects for the period January 1, 2013 through October 8, 2014. … Cattaraugus County Legislature. According to its annual report and meeting minutes, the Agency had 34 active projects …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/cattaraugus-county-industrial-development-agency-communityVillage of Margaretville - Fiscal Management (2018M-78)
… report - pdf] Audit Objective Determine whether the Board of Trustees (Board) provided effective fiscal management. Key Findings Village of Margaretville (Village) officials have not adopted … has increased by $321,000 to $592,786 (or 167 percent of 2017 expenditures) from the beginning of 2014-15 through …
https://www.osc.ny.gov/local-government/audits/village/2018/08/17/village-margaretville-fiscal-management-2018m-78Additional Service Credit for Sick Leave (Section 341[j]) – En-Con Police Officers Plan
… for your unused, unpaid sick leave days at retirement. To be eligible for this benefit, you must retire directly … for your unused sick leave at retirement cannot be used to: Qualify for vesting. For example, if you have four years … and ten months of service credit and you need five years to be vested, your sick leave credit cannot be used to reach …
https://www.osc.ny.gov/retirement/publications/1822/additional-service-credit-sick-leave-section-341jState Agencies Bulletin No. 814
To notify agencies of the additional requirement of the employees death certificate when submitting Form AC 1476P Report of Check Exchange for the reason of
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/814-additional-requirement-submitting-form-ac-1476-p-report-check-exchangeCity of Auburn – Hydroelectric Power Operations and Software Management (2017M-99)
… project has run a deficit and is projected to continue to do so. City officials and IT staff did not ensure compliance …
https://www.osc.ny.gov/local-government/audits/city/2017/12/15/city-auburn-hydroelectric-power-operations-and-software-management-2017m-99North Warren Central School District – Financial Condition Management (2017M-197)
… Purpose of Audit The purpose of our audit was to determine whether … The North Warren Central School District is located in Warren and Essex counties. The District has approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/north-warren-central-school-district-financial-condition-management-2017mTown of Greece – Information Technology (2017M-145)
… Town officials also did not adopt a comprehensive online banking policy or adequately segregate online banking duties. The Board did not adopt a … Enforce the acceptable use policy. Adopt a comprehensive online banking policy and ensure that someone who does not …
https://www.osc.ny.gov/local-government/audits/town/2018/01/05/town-greece-information-technology-2017m-145State Agencies Bulletin No. 1515
… Purpose To notify agencies of acceptable forms of payment for checks submitted via AC230. Affected Employees Any … process and the risk of personal checks being returned for insufficient funds without OSC being notified, personal … no longer be accepted from employees as a form of payment for overpayments. Uncashed payroll checks, certified checks, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1515-acceptable-forms-payment-paycheck-reversals-ac230CUNY Bulletin No. CU-277
… End Date: 12/7/06 Earn Code: UA6 Amount: Amount to be paid Payroll Register and Employee’s Paycheck/Advice The Earn Code … register. The earnings description “Uniform Allowance CUNY” and the amount will appear on the paycheck stub or … University Manager of Payroll Systems and Operations at CUNY Central Office. … This bulletin explains procedures for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-277-december-2006-uniform-allowance-payment-cuny-titlesJefferson Central School District – Fund Balances (2015M-236)
… 6, 2015. Background The Jefferson Central School District is located in the Delaware and Schoharie County Towns of … which operates one school with approximately 250 students, is governed by an elected five-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/jefferson-central-school-district-fund-balances-2015m-236Unified Court System Bulletin No. UCS-23
… State Court Clerk Association Affected Employees Employees in Bargaining Unit S9 are now eligible for this deduction …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-23-voluntary-insurance-program-certain-employees-unified-court