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City of Cohoes Industrial Development Agency - Legislative Reform Compliance (2019M-106)
… whether the City of Cohoes Industrial Development Agency (CCIDA) complied with the 2015 industrial development agency (IDA) legislative reform. Key Findings The Board did … Determine whether the City of Cohoes Industrial Development Agency CCIDA complied with the 2015 industrial development …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/08/23/city-cohoes-industrial-development-agency-legislativeTown of Moriah - Cash Management (2019M-169)
… Audit Objective Determine whether Town officials maximized interest earnings. Key Findings The Board did not develop and manage a comprehensive investment program to ensure interest earnings were maximized. Had the Supervisor invested … funds in a financial institution with higher available interest rates, revenue would have increased by $80,688 …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-moriah-cash-management-2019m-169Operational Advisory No. 25
… (OSC) has instructed SFS to execute the transaction clean-up activities necessary to ensure SFS data complies … and Knowledge Transfer (ASK) with any general questions you have regarding the content of this advisory. ASK can be reached via email at [email protected] . …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/25-data-quality-advisoryTown of German – Supervisor’s Records and Reports (2023M-54)
… in a complete, accurate and up-to-date manner . As a result, the Town Board’s (Board) ability to monitor the …
https://www.osc.ny.gov/local-government/audits/town/2023/07/14/town-german-supervisors-records-and-reports-2023m-54DiNapoli: State Pension Fund Valued at $274.6 Billion at End of Second Quarter
… Fund assets by allocation are invested in cash, bonds, and mortgages (22.22%), private equity (14.45%), real estate and …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-state-pension-fund-valued-274-point-6-billion-end-second-quarterJefferson Community College – Procurement (2017M-156)
… by Jefferson County and is located in the City of Watertown. The College, which has an enrollment of …
https://www.osc.ny.gov/local-government/audits/community-college/2017/10/27/jefferson-community-college-procurement-2017m-156Town of Hartwick – Water District Operations (2017M-250)
… was to determine whether the Board ensured that bills for water services were charged equitably to all system users for the period January 1, 2016 through July 27, 2017. Background The Town of Hartwick is located in Otsego County and has a population of approximately 2,100. …
https://www.osc.ny.gov/local-government/audits/town/2018/05/04/town-hartwick-water-district-operations-2017m-250Community Fire and Rescue, Inc. - Financial Activities (2019M-93)
… lacked supporting documentation to validate they were for business purposes. Fundraising activities lacked adequate … acceptable use and requires supporting documentation for purchases. The Board should establish controls for … an adequate audit of the Treasurer’s books is performed, in compliance with Company bylaws. Officials agreed with our …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/09/20/community-fire-and-rescue-inc-financial-activities-2019m-93Tompkins County Public Library – Financial Management (2015M-250)
… of Audit The purpose of our audit was to examine the Library’s financial condition and internal controls over Library operations for the period January 1, 2014 through May 31, 2015. Background The Tompkins County Public Library is the central library for the Finger Lakes Library …
https://www.osc.ny.gov/local-government/audits/library/2016/01/15/tompkins-county-public-library-financial-management-2015m-250Town of Owasco – Real Property Tax Exemptions Administration (2020M-102)
… Determine whether the Town of Owasco Town Town Assessor Assessor properly administered select real property …
https://www.osc.ny.gov/local-government/audits/town/2021/01/29/town-owasco-real-property-tax-exemptions-administration-2020m-102State Agencies Bulletin No. 958
… Purpose To notify agencies of a new insurance deduction code. Affected Employees Employees in Bargaining Units 01 and … 14, 2010 Background NYSCOPBA has requested a new deduction code for New York Long Term Care Brokers, Ltd. as general … process deduction transactions using the Deduction Code 540. Note : The vendor will submit all transactions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/958-new-deduction-code-540-nyscopba-long-term-careSouth Jefferson Central School District – Payroll (2024M-31)
… District (District) officials accurately paid employees’ salaries and wages. Audit Results We reviewed salaries and wages paid to 40 employees totaling $471,526 to determine whether salaries and wages were accurately paid. In addition, we … District District officials accurately paid employees salaries and wages …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/south-jefferson-central-school-district-payroll-2024m-31CUNY Bulletin No. CU-530
… Purpose To notify agencies of an automatic dues and agency shop fee increase. Affected … and automatically increase the current amount of $25.75 to $26.15 for annual employees, and $13.95 to $14.25 for … To notify agencies of an automatic dues and agency shop fee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-530-district-council-37-local-384-dues-and-agency-shop-feeCUNY Bulletin No. CU-500
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee Increase. Affected … and automatically increase the current amount of $25.45 to $25.75 for annual employees, and $13.70 to $13.95 for … To notify agencies of an automatic Dues and Agency Shop Fee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-500-dc37-local-384-dues-and-agency-shop-fee-increaseCUNY Bulletin No. CU-482
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee increase. Affected … and automatically increase the current amount of $25.20 to $25.45 for annual employees and $13.50 to $13.70 for … To notify agencies of an automatic Dues and Agency Shop Fee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-482-dc37-local-384-dues-and-agency-shop-fee-increaseTown of Roseboom - Long-Term Planning (2018M-115)
… Objective Determine whether the Board effectively planned for future needs. Key Findings Town officials have no long-term plans for funding equipment and infrastructure needs. The Town’s … resources are available to replace capital assets in a timely manner. Adopt a comprehensive fund balance policy …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-roseboom-long-term-planning-2018m-115Accounts Payable Advisory No. 56
… Subject: New section regarding separation of duties Reference: Guide to Financial Operations (GFO), Chapter XI-A, Section 1.A –Separation of Duties Guidance: According to the Standards for Internal Control in New York State Government , separation of duties is a basic internal control activity …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/56-separation-dutiesGananda Central School District – Financial Condition (2014M-62)
… our audit was to assess the District’s financial condition for the period July 1, 2012 through January 8, 2014. … Background The Gananda Central School District is located in Wayne County and is governed by the Board of Education, … elected members. The District’s budgeted expenditures for the 2013-14 fiscal year totaled $19,966,154. Key Finding …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/04/gananda-central-school-district-financial-condition-2014m-62Village of North Syracuse – Claims Audit (2014M-131)
… 2012 through November 30, 2013. Background The Village of North Syracuse is located in Onondaga County and has a … Village of North Syracuse Claims Audit 2014M131 …
https://www.osc.ny.gov/local-government/audits/village/2014/07/18/village-north-syracuse-claims-audit-2014m-131Lawrence Union Free School District – Financial Condition (2016M-52)
… July 1, 2014 through November 6, 2015. Background The Lawrence Union Free School District is located in the Town of Hempstead, Nassau … Lawrence Union Free School District Financial Condition 2016M52 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/lawrence-union-free-school-district-financial-condition-2016m-52