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Town of Warwick - Water and Sewer Fund Financial Condition (2018M-259)
… Key Recommendations Develop reasonable revenue estimates for the water and sewer districts, and monitor and adjust …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-warwick-water-and-sewer-fund-financial-condition-2018m-259SUNY Bulletin No. SU-72
… who go inactive on or after April 11, 2002 are eligible for the payment retroactive to March 28, 2002. Agency Actions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-72-salary-limitation-suny-managementconfidential-mc-acrossRetiring with an Outstanding Loan – Special 20- and 25-Year Plans
… 3 (Article 11) Members If you retire with an outstanding loan, the annuity portion of your retirement benefit will be permanently reduced . You cannot … the type of retirement (service or disability). The loan application and Retirement Online provide examples of how …
https://www.osc.ny.gov/retirement/publications/1517/retiring-outstanding-loanOperational Advisory No. 3
… be re-budget checked and be in a valid budget status prior to submittal to OSC. Changing chart of account values on vouchers will … Officers are requested to ensure that all individuals who have any Statewide Financial System role allowing him/her to …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/3-budget-check-reminderTown of Brownville Joint Fire District - Board Oversight (2018M-207)
… claims before payment. The Board did not contract for an independent audit of its 2017 records as required by …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/01/25/town-brownville-joint-fire-district-board-oversight-2018m-207CUNY Bulletin No. CU-439
… of Employee Benefits has requested OSC to adjust pre-tax and post-tax transit benefits so as not to exceed 2012 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-439-2012-cuny-pre-tax-transit-rate-changesHamilton Fulton Montgomery Board of Cooperative Educational Services – Investment Program (2023M-116)
… Determine whether Hamilton Fulton Montgomery Board of Cooperative Educational Services (BOCES) officials … to benefit BOCES operations. Consider all four objectives of a comprehensive investment program – legality, safety, … … Determine whether Hamilton Fulton Montgomery Board of Cooperative Educational Services BOCES officials developed …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/22/hamilton-fulton-montgomery-board-cooperative-educational-services-investmentTown of Baldwin – Claims Auditing (2023M-113)
… Board (Board) properly audited and approved claims prior to payment. Key Findings The Board did not always properly … audit claims before approving them for payment. Due to insufficient documentation, we were unable to determine and the Board was unable to support it approved …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-baldwin-claims-auditing-2023m-113Ulster Board of Cooperative Educational Services – Network User Accounts (2023M-42)
… accounts. Key Recommendations Develop written procedures for granting, removing and modifying network user account …
https://www.osc.ny.gov/local-government/audits/boces/2023/08/18/ulster-board-cooperative-educational-services-network-user-accounts-2023m-42Village of East Syracuse – Board Oversight of Cash Receipts and Disbursements (2023M-79)
… receipts with deposits to help ensure cash was accounted for and records were accurate. The Board did not ensure any …
https://www.osc.ny.gov/local-government/audits/village/2023/08/18/village-east-syracuse-board-oversight-cash-receipts-and-disbursements-2023m-79Fort Hunter Fire District – Capital Reserve Funds (2022M-202)
… funding goals. Clearly identify the source of funding for the capital reserves as a part of the budgeting process. …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/fort-hunter-fire-district-capital-reserve-funds-2022m-202Upper Jay Fire District – Board Oversight (2023M-24)
… The Board, as a whole, did not audit and approve claims for 57 check disbursements totaling $37,561 before payment …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/upper-jay-fire-district-board-oversight-2023m-24Town of Greig – Long-Term Planning (2023M-13)
… and capital needs and has not outlined its intentions for financing future capital improvements or equipment …
https://www.osc.ny.gov/local-government/audits/town/2023/05/19/town-greig-long-term-planning-2023m-13Brocton Central School District – Financial Management (2023M-44)
… Adopt budgets that include reasonable estimates for appropriations and reserves that will be used to fund …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-financial-management-2023m-44North Collins Central School District – Information Technology Equipment Inventory (2023M-39)
… Central School District (District) officials maintained a complete and accurate inventory of information technology … stolen, misused or if they became obsolete. The District’s IT inventory records were incomplete and inaccurate, in … Key Recommendations Adopt a comprehensive written IT asset inventory policy to track IT assets. Perform an annual …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/north-collins-central-school-district-information-technology-equipmentYork Central School District – Financial Management (2022M-96)
… report – pdf] Audit Objective Determine whether the York Central School District (District) Board of Education (Board) and District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-financial-management-2022m-96Lyons Central School District – Payroll 2022M-71
… compensatory time. The payroll supervisor was responsible for all aspects of processing payroll including affixing the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/lyons-central-school-district-payroll-2022m-71Binghamton Housing Authority – Oversight of Financial Operations (2022M-87)
… either not properly separated or not adequately separated for rent receipts and cash disbursements. Payments totaling …
https://www.osc.ny.gov/local-government/audits/public-authority/2022/09/09/binghamton-housing-authority-oversight-financial-operations-2022m-87Norfolk Fire District – Board Oversight (2022M-109)
… claims totaling $97,727 and determined they were generally for appropriate District purposes. However, 17 claims …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/30/norfolk-fire-district-board-oversight-2022m-109Lancaster Central School District – Financial Management (2022M-37)
… Adopt budgets that include reasonable estimates for appropriations, appropriated fund balance and reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/lancaster-central-school-district-financial-management-2022m-37