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Altona Fire District – Claims Auditing (2016M-162)
… District is a district corporation of the State, distinct and separate from the Town of Altona in Clinton County. The … supporting documentation to show that they were audited and approved prior to payment. Key Recommendations Ensure … to approving the claims for payment. Ensure that the audit and approval of claims for payment is adequately documented …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/01/altona-fire-district-claims-auditing-2016m-162Plymouth Fire District – Controls Over Financial Activity (2014M-211)
… to examine the District’s oversight of financial activity for the period January 1, 2013 through June 16, 2014. … Board of Fire Commissioners. The general fund budget for the 2014 fiscal year totaled $145,078. Key Findings The Board does not have policies and procedures for cash receipts. The Board does not review bank statements …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/03/plymouth-fire-district-controls-over-financial-activity-2014m-211Humphrey Fire District – Financial Controls (2014M-37)
… Purpose of Audit The purpose of our audit was to examine the District’s controls over financial operations for the period of January 1, 2013 through January 14, 2014. Background The Humphrey Fire District is a district corporation of the State, distinct and separate from the Town of …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/humphrey-fire-district-financial-controls-2014m-37Village of Croton-on-Hudson – Payroll (2017M-200)
… Purpose of Audit The purpose of our audit was to determine whether the Village accurately paid employees’ … work by $902. Departments submit employee timesheets prior to the end of pay periods. The Village under-budgeted for … by 43 percent. Key Recommendations Require employees to use and sign timesheets documenting actual hours worked. …
https://www.osc.ny.gov/local-government/audits/village/2017/12/29/village-croton-hudson-payroll-2017m-200Accounts Payable Advisory No. 44
Contracts Requiring Electronic Payments
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/44-contracts-requiring-electronic-paymentsTown of Schroon - Town Hall Expansion Project (2018M-128)
… are accurate and maintained in a timely manner. Ensure the balance of outstanding interfund advances from the general …
https://www.osc.ny.gov/local-government/audits/town/2018/10/05/town-schroon-town-hall-expansion-project-2018m-128Village of Granville - Financial Condition of the Sewer Fund (2018M-49)
… if the Board adopted realistic budgets for the sewer fund and took appropriate action to maintain the Village’s overall … Key Findings The Board consistently overestimated revenues and underestimated appropriations in the sewer fund budgets … 2014-15 through 2016-17, resulting in operating deficits and a deficit fund balance of $36,539 as of May 31, 2017. The …
https://www.osc.ny.gov/local-government/audits/village/2018/06/29/village-granville-financial-condition-sewer-fund-2018m-49Village of Walden – Financial Condition (2017M-255)
… Purpose of Audit The purpose of our audit was to determine whether the Board and Village officials … and its general fund balance decreased from $859,588 to $379,387 from 2013 to 2017. The sewer fund has not repaid the general fund …
https://www.osc.ny.gov/local-government/audits/village/2018/02/02/village-walden-financial-condition-2017m-255Ithaca Area Wastewater Treatment Facility – Energy Cost Savings (2016M-234)
… additional cost savings through expansion of waste stream collections and system upgrades. Address weaknesses in …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/10/28/ithaca-area-wastewater-treatment-facility-energy-cost-savings-2016m-234XIII.9 Allowed Values for Processing Payments in SFS – XIII. Employee Expense Reimbursement
… an employee can select when completing an Expense Report in the SFS Travel and Expenses module. Expense Types This … an employee can select when completing an Expense Report in the SFS Travel and Expenses module. Guide to Financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii9-allowed-values-processing-payments-sfsX.3.B OSC Vendor Registration – X. Guide to Vendor/Customer Management
… ID Request of this Chapter for more information), and disregarded entity (see Section 3.B – Registering a Disregarded Entity of this Chapter for more information). …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x3b-osc-vendor-registrationCity of Olean – Budget Review (B1-15-2)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant revenue and … City of Olean Budget Review B1152 …
https://www.osc.ny.gov/local-government/audits/city/2015/03/13/city-olean-budget-review-b1-15-2State Police Bulletin No. SP-40
… To notify the Division of State Police of the procedures for processing Productivity Bonus payments. Affected … check dated June 20, 2001. There will be no direct deposit for this payment. Eligibility Criteria Effective April 1, … Information Effective pay period 4 Lag, payments for year 2000 may be processed through the Time Entry panel …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-40-2000-and-2001-productivity-bonus-payments-employees-represented-policeSchoharie Central School District – Financial Condition (2013M-263)
… is located in portions of Schoharie, Albany, Montgomery and Schenectady Counties. The District is governed by the … Board adopted budgets with revenues that were realistic and supported, expenditures were consistently and significantly overestimated. As a result the District …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/schoharie-central-school-district-financial-condition-2013m-263North Tonawanda City School District – Information Technology (2023M-102)
… complete report – pdf] Audit Objective Determine whether North Tonawanda City School District (District) officials … audit school north tonawanda …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/north-tonawanda-city-school-district-information-technology-2023m-102County of Otsego Industrial Development Agency (COIDA) – Oneonta Rail Yards Acquisition (2021M-38)
… Industrial Development Agency (COIDA) adequately planned for the acquisition of the Oneonta Rail Yards property (Rail Yards). Key Findings COIDA did not adequately plan for the 2017 acquisition of the Rail Yards. The property was … development struggles. Key Recommendation Properly plan for property acquisitions. COIDA officials disagreed with …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/02/11/county-otsego-industrial-development-agency-coida-oneontaTown of Porter – Capital Projects (2013M-352)
… reported and sequestered in the capital projects fund because the Board and Supervisor did not close completed capital projects and transfer the remaining … capital project and ensure that any completed projects are closed. Ensure that financial activity is recorded in the …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-porter-capital-projects-2013m-352Town of Friendship – Water Accountability (2013M-281)
… failed to periodically compare the amount of water produced with the amount billed for, and were not aware of … over that period totaled approximately 63 percent of water produced. Water loss was more than 57 million gallons over … as they are identified. Periodically reconcile water produced to the amount of water billed and otherwise …
https://www.osc.ny.gov/local-government/audits/town/2014/01/17/town-friendship-water-accountability-2013m-281Opinion 88-27
… This opinion represents the views of the Office of the State Comptroller at the time … municipality or fire district shall continue to pay any difference between the disabled fireman's regular salary or wages and …
https://www.osc.ny.gov/legal-opinions/opinion-88-27Retirement System Membership – State Police Plan
… of New York State Retirement and Social Security Law) covers every member and officer of the New York State …
https://www.osc.ny.gov/retirement/publications/1518/retirement-system-membership