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Jefferson Community College – Procurement (2017M-156)
… composed of nine appointed members and one elected student trustee. Budgeted appropriations for the 2016-17 fiscal year …
https://www.osc.ny.gov/local-government/audits/community-college/2017/10/27/jefferson-community-college-procurement-2017m-156Town of Carrollton – Justice Court Operations (2018M-21)
… Court (Court) fines and fees were properly accounted for. Key Findings The Justices' cash balances exceeded known … excess balances. The Justices' bail reports included bail for 18 individuals totaling $7,150 that could not be traced … records or contract with an independent public accountant for an audit. Key Recommendations Prepare monthly bank …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/05/11/town-carrollton-justice-court-operations-2018m-21Aurora-Colden Fire District No. 6 – Financial Activity (2017M-208)
… Purpose of Audit The purpose of our audit was to determine whether the District established adequate … distinct and separate from the Towns of Aurora and Colden in Erie County. The District, which is governed by an elected … totaling $345,300. Key Finding The District did not solicit competition, or retain evidence of soliciting …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/29/aurora-colden-fire-district-no-6-financial-activity-2017m-208East Meadow Public Library – Claims Auditing (2017M-275)
… conducted an effective audit of claims prior to payment for the period July 1, 2016 through June 30, 2017. Background … not obtain the required number of quotations or proposals for five purchases totaling $27,129. Key Recommendations … procurement and purchasing policy before approving claims for payment. … East Meadow Public Library Claims Auditing …
https://www.osc.ny.gov/local-government/audits/library/2018/03/09/east-meadow-public-library-claims-auditing-2017m-275City of Yonkers – Procurement of Professional Services (2017M-268)
… sought competition when procuring professional services for the period July 1, 2015 through June 30, 2017. Background … elected seven-member City Council. Budgeted appropriations for the 2016-17 fiscal year, excluding City public schools, … City officials to seek competition when contracting for professional services or to provide justification when …
https://www.osc.ny.gov/local-government/audits/city/2018/02/23/city-yonkers-procurement-professional-services-2017m-268Chenango Fire Company – Controls Over Financial Activities (2014M-290)
… York State Not-For-Profit Corporation Law and is located in the Town of Chenango in Broome County. The Company provides fire protection to the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/chenango-fire-company-controls-over-financial-activities-2014mNew Hyde Park Fire District - Payroll (2018M-165)
… payroll checks are distributed. Ensure timecards for all employees are reviewed and approved by their direct … indicated they planned to initiate corrective action. … New Hyde Park Fire District Payroll 2018M165 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/26/new-hyde-park-fire-district-payroll-2018m-165Saratoga Youth Recreation – Financial Activities (2016M-258)
… and reported and that Program moneys were safeguarded for the period January 1, 2014 through May 31, 2016. … agreements to operate youth development programs for children residing in the Towns of Saratoga and … District, in Saratoga County. Budgeted appropriations for 2016 total approximately $6,200. Key Finding The Board …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/10/28/saratoga-youth-recreation-financial-activities-2016m-258SUNY Bulletin No. SU-212
… 2014 OSC Actions OSC will update the base annual salary for the calculation of dues (Deduction Codes 222 UUP Member … 26P and 262 UUP Fee Payer 21P ) as follows: The deduction for employees with a base annual salary of $28,238 or less is .9% of the adjusted biweekly gross. The deduction for employees with a base salary of $28,239 or more is 1% of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-212-united-university-professions-uup-change-dues-structureSUNY Bulletin No. SU-226
… 2015 OSC Actions OSC will update the base annual salary for the calculation of dues (Deduction Codes 222 UUP Member … 26P or 262 UUP Fee Payer 21P) as follows: The deduction for employees with a base annual salary of $28,803 or less is .9% of the adjusted biweekly gross. The deduction for employees with a base salary of $28,804 or more is 1% of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-226-united-university-professions-uup-change-dues-structureBarnard Fire District – Financial Condition (2015M-145)
Barnard Fire District Financial Condition 2015M145
https://www.osc.ny.gov/local-government/audits/fire-district/2015/09/25/barnard-fire-district-financial-condition-2015m-145Operational Advisory No. 35
… services is not intended to supersede normal State Payroll procedures. However, if an agency determines that a … advance is necessary, OSC recommends the agency refer to Payroll Bulletin No. 2205, Updated Guidance for Issuing Salary Advances . Reference: Payroll Bulletin: No. 2205, Updated Guidance for Issuing …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/35-personal-service-salary-advancesVillage of Green Island – Water Fund Financial Condition (2015M-237)
… Purpose of Audit The purpose of our audit was to evaluate the financial condition of the Village’s water … has not developed a multiyear financial or capital plan to address the water fund balance’s deficit, aging … loans. Key Recommendations Develop a financial plan to alleviate the fiscal stress of the water fund. Adopt a …
https://www.osc.ny.gov/local-government/audits/village/2015/12/31/village-green-island-water-fund-financial-condition-2015m-237Saratoga County Water Authority – Water Charges (2016M-357)
… Law to acquire, construct, operate and maintain wholesale water supply production and distribution facilities …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/12/23/saratoga-county-water-authority-water-charges-2016m-357Town of Caroline - Town Clerk and Credit Card Purchases (2019M-247)
… The Clerk did not: Deposit or remit all tax collections to the Supervisor and County Treasurer (Treasurer) in a … totaling $5,759. Key Recommendations Remit all collections to the appropriate parties in a timely manner. Enforce the … thoroughly audit credit card claims and pay charges timely to avoid late fees. … Determine whether the Town Clerk Clerk …
https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-caroline-town-clerk-and-credit-card-purchases-2019m-247Watervliet Housing Authority – Timekeeping and Leave Records (2015M-186)
… approximately $2.5 million. Key Finding All time sheets we reviewed were approved by the Executive Director and leave …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/10/09/watervliet-housing-authority-timekeeping-and-leave-records-2015m-186CUNY Bulletin No. CU-705
… directed to the University Director of Employee Benefits at CUNY Central Office. … CUNY Bulletin No CU705 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-705-city-university-new-york-cuny-health-insurance-rate-changesCommunity Fire and Rescue, Inc. - Financial Activities (2019M-93)
… [read complete report - pdf] Audit Objective Determine if Company officials ensured financial activity was properly … have begun implementing corrective action. … Determine if Company officials ensured financial activity was properly …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/09/20/community-fire-and-rescue-inc-financial-activities-2019m-93Upper Mohawk Valley Regional Water Board – Water Accountability (2015M-300)
… The Upper Mohawk Valley Regional Water Board was created in 1994 under New York State Public Authority Law. The … which acquired title to the City of Utica’s water system in 1996, is governed by a 12-member Board of Directors. … million. Key Finding Although the Authority is proactive in identifying and addressing unaccounted-for water, 43 …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/02/05/upper-mohawk-valley-regional-water-board-water-accountability-2015m-300Tompkins County Public Library – Financial Management (2015M-250)
… Purpose of Audit The purpose of our audit was to examine the Library’s financial condition and internal … and other municipalities within the Library’s service area to develop a plan to either increase revenues or further reduce services and …
https://www.osc.ny.gov/local-government/audits/library/2016/01/15/tompkins-county-public-library-financial-management-2015m-250