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State Agencies Bulletin No. 1805
… Effective Date(s) Effective paychecks dated January 16, 2020 (Institution) and January 22, 2020 (Administration). …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1805-new-york-state-correctional-officers-police-benevolent-associationState Agencies Bulletin No. 1170
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee increase. Affected Employees Employees … 9, 2012 (Institution) Background NYSCOPBA membership dues for those affected by the contract agreement for 2012 will increase as follows: Bargaining Unit Biweekly …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1170-new-york-state-correctional-officers-and-police-benevolent-associationTown of Geneseo – Information Technology and Multiyear Planning (2017M-84)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s information technology (IT) controls … March 24, 2017. Background The Town of Geneseo is located in Livingston County and has a population of approximately … approximately $3.37 million. Key Findings The Board has not adopted policies to sufficiently protect the Town’s IT …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-geneseo-information-technology-and-multiyear-planning-2017m-84Village of Liberty – Financial Condition (2013M-109)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition for the period … May 31, 2013. Background The Village of Liberty is located in Sullivan County and has a population of 4,392. The Village … records with discrepancies because the Clerk-Treasurer did not maintain the Village’s accounting records in an accurate …
https://www.osc.ny.gov/local-government/audits/village/2013/10/04/village-liberty-financial-condition-2013m-109State Agencies Bulletin No. 273
… this voluntary program should be directed to Gary Carlsen at NYSCOPBA at 1-888-484-7279, extension 233. Agency personnel may direct …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/273-nyscopba-legal-plan-deduction-code-372Town of Alexandria - Water and Sewer District Financial Condition (2019M-116)
… to fund water and sewer operations, which resulted in five districts incurring unplanned operating deficits … relied on interfund advances to finance operations in the five districts during the past three years. The Board … year. Develop a plan to address the negative fund balances in the water and sewer districts and repay the interfund …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-water-and-sewer-district-financial-condition-2019m-116Friendship Central School District – Fund Balance and Reserves (2022M-55)
… Adopt budgets that include reasonable estimates for appropriations, appropriated fund balance and reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/friendship-central-school-district-fund-balance-and-reserves-2022m-55Washington County – Procurement (2017M-224)
… Purpose of Audit The purpose of our audit was to determine whether the County procured goods and services … policy and competitive bidding laws are adhered to when purchasing goods or entering public works contracts. …
https://www.osc.ny.gov/local-government/audits/county/2018/02/02/washington-county-procurement-2017m-224Ausable Valley Central School District – Internal Controls Over Selected Financial Activities (2013M-299)
… The Ausable Valley Central School District is located in Clinton, Essex and Franklin Counties. The District is …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/ausable-valley-central-school-district-internal-controls-over-selectedRed Creek Protective Fire Company, Inc. – Controls Over Financial Activities (2014M-271)
… Fire Company is a volunteer organization located in the Village of Red Creek, Wayne County. The Company … does not maintain a record of daily cash balances in the checking and savings accounts and cannot perform … written financial reports to the Village, as stated in the bylaws. The Treasurer does not maintain a cash …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/red-creek-protective-fire-company-inc-controls-over-financialTupper Lake Central School District – Financial Condition (2014M-151)
… Key Findings The Board adopted budgets for the general fund that were not structurally balanced because the Board … routinely relied on significant amounts of appropriated fund balance to finance operations. The Board did not adopt a policy establishing the level of unassigned fund balance that should be maintained to prepare for any …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/tupper-lake-central-school-district-financial-condition-2014m-151Arkville Fire District – Internal Controls Over Financial Activities (2015M-65)
… and separate from the Town of Middletown, and is located in Delaware County. The District is governed by an elected … abstracts to verify that prior approved claims were in fact paid as directed. Although the Board members were …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/03/arkville-fire-district-internal-controls-over-financial-activities-2015m-65Town of Seneca Falls - Town Hall Capital Project (2018M-220)
… an initial amount to be used from its capital reserve for the project of nearly $2.6 million. However, it did not … approximately $265,000. The Board inadequately planned for the project, which resulted in the need to borrow … of work. Ensure that the use of reserve funding sources for capital projects are in compliance with applicable …
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-seneca-falls-town-hall-capital-project-2018m-220Town of Tonawanda – Recreation Fees (2017M-133)
… was to review the Recreation Department’s cash receipts for the period January 1, 2016 through April 18, 2017. Background The Town of Tonawanda is located in Erie County and has a population of approximately 74,000. … properly accounted for, recorded accurately or deposited in a timely fashion. The Board did not ensure that an annual …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-tonawanda-recreation-fees-2017m-133Ulster Board of Cooperative Educational Services – Network User Accounts (2023M-42)
… that were communicated confidentially to BOCES officials, we found that officials did not: Disable 17 unneeded network …
https://www.osc.ny.gov/local-government/audits/boces/2023/08/18/ulster-board-cooperative-educational-services-network-user-accounts-2023m-42Geneva Housing Authority – Cash Receipts (2015M-160)
… was to evaluate the Authority’s cash receipts process for the period October 1, 2013 through June 11, 2015. Background The Geneva Housing Authority is located in the City of Geneva, Ontario County. The Authority, which … deposit of all receipts. Ensure that user access rights in the accounting system and housing software are limited to …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/11/13/geneva-housing-authority-cash-receipts-2015m-160Northeastern Clinton Central School District – Foster Care Tuition Billing (2024M-48)
… at the District. Key Findings District officials did not properly bill tuition for nonresident foster care … had not billed $95,210 of the $129,538 (73 percent) in tuition to which it was entitled for the 2020-21 through 2022-23 …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/northeastern-clinton-central-school-district-foster-care-tuition-billingCUNY Bulletin No. CU-615
… February 15, 2018 OSC Actions OSC will identify employees with Dues (Code 258) and Agency Shop Fee (Code 275) and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-615-district-council-37-dc37-local-375-dues-and-agency-shop-feeTown of Johnsburg – Management Oversight and Online Banking (2013M-6)
… July 31, 2012. Background The Town of Johnsburg is located in Warren County and is governed by a Town Board which …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/town-johnsburg-management-oversight-and-online-banking-2013m-6Clark Mills Fire District – Controls Over Financial Activities (2014M-315)
… Purpose of Audit The purpose of our audit was to determine if District controls to ensure that financial activity are properly recorded and …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/clark-mills-fire-district-controls-over-financial-activities-2014m-315