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Town of Binghamton - Credit Cards and Non-Payroll Disbursements (2018M-94)
… credit card and meal reimbursement policies and did not enforce the procurement policy. The March 2017 credit … Board approved 19 vouchers totaling over $10,800 without sufficient supporting documentation. We also question the …
https://www.osc.ny.gov/local-government/audits/town/2018/12/07/town-binghamton-credit-cards-and-non-payroll-disbursements-2018m-94Half Hollow Hills Community Library - Fund Balance (2018M-127)
… report - pdf] Audit Objective Determine if the Board of Trustees (Board) effectively manages the Library’s fund balance. Key Findings The Library’s fund balance policy … they will be used and the timeframe for doing so. Develop a plan to use unexpended surplus funds in a manner that …
https://www.osc.ny.gov/local-government/audits/library/2018/11/09/half-hollow-hills-community-library-fund-balance-2018m-127Palmyra-Macedon Central School District – Transportation State Aid (2017M-116)
… nine-member Board of Education, operates four schools with approximately 1,900 students. Budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/27/palmyra-macedon-central-school-district-transportation-state-aid-2017mVillage of Walden – Financial Condition (2017M-255)
… appropriately managed the Village’s financial condition for the period June 1, 2016 through September 19, 2017. … of the Mayor and six Trustees. Budgeted appropriations for the 2017-18 fiscal year total approximately $7.7 million. …
https://www.osc.ny.gov/local-government/audits/village/2018/02/02/village-walden-financial-condition-2017m-255More About This Retirement Plan – Article 14 Benefits
… benefits provided by Article 14 of the Retirement and Social Security Law (RSSL) as enacted by the New York … benefits are available to Tier 3 New York State and Local Police and Fire Retirement System members who joined on or after July 1, …
https://www.osc.ny.gov/retirement/publications/1644/more-about-retirement-planMore About This Retirement Plan – Non-Contributory Plan with Guaranteed Benefits
… describes the benefits available to Tier 1, 2, 3, 5 and 6 Police and Fire Retirement System members covered by the …
https://www.osc.ny.gov/retirement/publications/1513/more-about-retirement-planMore About This Retirement Plan – Regional State Park Police Plan
… describes the benefits available to Tier 1, 2, 3, 5 and 6 Police and Fire Retirement System members covered by the Regional State …
https://www.osc.ny.gov/retirement/publications/1867/more-about-retirement-planMadrid-Waddington Central School District – Financial Condition (2015M-347)
… Lawrence County. The District, which operates one school with approximately 680 students, is governed by an elected … approximately $14.8 million. Key Findings Adopt budgets with realistic estimates of anticipated expenditures and … Ensure the unassigned fund balance is in compliance with statutory limits. Develop a formal reserve fund policy …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/madrid-waddington-central-school-district-financial-condition-2015m-347Liberty Central School District – Financial Operations (2016M-25)
… Sullivan County. The District, which operates two schools with approximately 1.625 students, is governed by a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/liberty-central-school-district-financial-operations-2016m-25North Salem Central School District – Network User Accounts (2022M-140)
… staff disabled 181 unneeded network user accounts. Seven of these users left the District between 2011 and 2019. Key Recommendations … and ensure that employees implement and comply with the procedures. Maintain a list of authorized user accounts …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/north-salem-central-school-district-network-user-accounts-2022m-140Shelter Rock Public Library District – Bank Reconciliations (2015M-249)
… were accurately performed and reviewed in a timely manner for the period January 1, 2014 through June 30, 2015. … five-member Board of Trustees. Budgeted appropriations for 2015 total approximately $4.15 million. Key Finding …
https://www.osc.ny.gov/local-government/audits/library/2015/12/18/shelter-rock-public-library-district-bank-reconciliations-2015m-249Lockport Public Library – Claims Processing (2015M-192)
… Purpose of Audit The purpose of our audit was to examine the Library’s claims auditing process for the … 2015. Background The Lockport Public Library is located in the City of Lockport, Niagara County. The Library is a … approximately $1.6 million. Key Findings The Board did not routinely audit and approve claims prior to payment. From …
https://www.osc.ny.gov/local-government/audits/library/2015/10/30/lockport-public-library-claims-processing-2015m-192Village of West Haverstraw - Accrued Leave and Benefits (2019M-143)
… amounts paid for benefits were accurate. Key Findings The Treasurer did not maintain separate records on leave … accruals earned and used for administrative employees, or the amount of sick leave accrued and to be carried over to the next …
https://www.osc.ny.gov/local-government/audits/village/2019/09/06/village-west-haverstraw-accrued-leave-and-benefits-2019m-143Town of Randolph – Justice Court Operations (2021M-76)
… Ensure that the clerk accurately updates action codes for all cases and enters disposition dates into the …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/08/27/town-randolph-justice-court-operations-2021m-76Town of LaGrange – Financial Management (2023M-139)
… plan or manage general fund balance in accordance with Town policy. As of December 31, 2022, the general … been levied than necessary. Key Recommendations Comply with the Town’s fund balance policy and develop a plan to … multiyear financial plan. Town officials generally agreed with our recommendations and indicated they will take …
https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-lagrange-financial-management-2023m-139Abandoned Property
… Session 2019-2020: A.8314 (Weinstein) – To include unclaimed virtual currency within the scope of property covered under the abandoned property law, shorten … as written consent. Memo Bill Text Status … To include unclaimed virtual currency within the scope of property …
https://www.osc.ny.gov/legislation/abandoned-propertyCompliance With Payment Card Industry Standards (Follow-Up)
… included in our initial audit report, Compliance With Payment Card Industry Standards ( 2015-S-65 ). Background Our … of New York (SUNY) schools are in compliance with Payment Card Industry (PCI) standards and whether SUNY System …
https://www.osc.ny.gov/state-agencies/audits/2017/12/27/compliance-payment-card-industry-standards-followState Agencies Bulletin No. 1614
… Income Code IRS Income Code Income Code Description 15 16 Scholarships / Fellowship Grants 16 17 Independent Personal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1614-change-non-resident-alien-nra-income-codes-payservCUNY Bulletin No. CU-362
… dated 2/12/09 OSC Actions OSC will identify employees with Dues (Code 254 ) and Agency Shop Fee (Code 283 ) as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-362-district-council-37-local-2627-dues-and-agency-shop-feeCUNY Bulletin No. CU-361
… January 15, 2009 OSC Actions OSC will identify employees with Dues (Code 259 ) and Agency Shop Fee (Code 276 ) as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-361-district-council-37-local-384-dues-and-agency-shop-fee