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Town of Putnam – Accounting Records and Reports (2022M-188)
… not reliable. Real property tax revenues were overstated by a total of $782,864 in the general fund and understated in … Cash balances in the general fund were understated by $69,968 and highway fund cash balances were understated by $54,570. The Board did not annually audit the Supervisor’s …
https://www.osc.ny.gov/local-government/audits/town/2023/03/10/town-putnam-accounting-records-and-reports-2022m-188Cost-of-Living Adjustment – Divorce and Your Benefits
… that intent . If a DRO awards an ex-spouse a flat dollar amount, a COLA will not be payable unless the DRO …
https://www.osc.ny.gov/retirement/members/divorce/cost-living-adjustmentFloral Park-Bellerose Union Free School District – Financial Management (2013M-359)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … were in compliance with the 4 percent statutory limit, when in fact, they were not. Key Recommendations Develop and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/14/floral-park-bellerose-union-free-school-district-financial-managementTown of Wales – Financial Management (2017M-32)
… December 12, 2016. Background The Town of Wales is located in Erie County and has a population of approximately 3,000. The Town is … unrestricted fund balances totaling $1.2 million in the general and highway funds. The Board did not adopt a …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-wales-financial-management-2017m-32XI.11.H Early Pay Discounts for Procurement Contract Purchases – XI. Procurement and Contract Management
… Agencies are encouraged to request early pay discounts from contract vendors when feasible. If early … Where Contractor generally offers more advantageous special price promotions or special discount pricing to other customers during the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11h-early-pay-discounts-procurement-contract-purchasesVillage of Nichols – Financial Condition (2013M-50)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition for the period June 1, 2011, to February 1, 2013. Background The Village of Nichols is … tax distributions. Key Findings We found that from 2007-08 to 2011-12 the Village had unforeseen expenditures of $89,500 …
https://www.osc.ny.gov/local-government/audits/village/2013/06/07/village-nichols-financial-condition-2013m-50Village of Arcade – Internal Controls Over Purchasing (2013M-37)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls over purchasing for the … Key Findings The Board did not establish procedures to ensure that the correct prices were obtained when … competitive bids. Key Recommendations Establish procedures to ensure that Village officials verify that the price …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-arcade-internal-controls-over-purchasing-2013m-37South Huntington Union Free School District – Financial Condition (2016M-132)
… our audit was to review the District’s financial condition for the period July 1, 2014 through December 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $156.1 … more than $3 million of unrestricted fund balance for costs related to other post-employment benefits (OPEB) …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/south-huntington-union-free-school-district-financial-condition-2016m-132Wayne Central School District – Financial Management and Property Purchase and Disposal (2014M-152)
… manner for the period July 1, 2013 through March 24, 2014. Background The Wayne Central School District is … of Ontario, Macedon, Walworth and Williamson in Wayne County and in the Towns of Penfield and Webster in Monroe … elected nine-member Board of Education and operates five schools with approximately 2,500 students. Appropriations for …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/wayne-central-school-district-financial-management-and-property-purchaseHunter-Tannersville Central School District – Financial Condition (2013M-376)
… The Hunter-Tannersville Central School District is located in Greene County and is governed by the Board of Education, … the District’s unrestricted unappropriated fund balance is in compliance with Real Property Tax statutory limits. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/hunter-tannersville-central-school-district-financial-condition-2013m-376Freeport Union Free School District – Financial Condition (2016M-300)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2012 through … million. Key Findings The District’s unrestricted fund balance was as much as 12 percent of the ensuing year’s …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/freeport-union-free-school-district-financial-condition-2016m-300City of Yonkers – Budget Review (B18-6-7)
… and future years. Key Findings The 2018-19 budget relies on nonrecurring revenue of $59.2 million, such as fund … be over budget by as much as $2.5 million based on the 2017-18 fiscal year overtime costs. Firefighting … costs could be over budget by as much as $949,000 based on the 2017-18 fiscal year overtime costs. The City plans to …
https://www.osc.ny.gov/local-government/audits/city/2018/07/30/city-yonkers-budget-review-b18-6-7Putnam County Industrial Development Agency – Management Practices (2013M-257)
… or emergency services required, the number of existing jobs, or a cost-benefit analysis. Officials do not conduct … also do not obtain sales tax exemption or capital investment amounts annually, and therefore cannot determine … to its approval taking into consideration factors such as jobs created or retained, sales tax exemptions and capital …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/putnam-county-industrial-development-agency-managementState Agencies Bulletin No. 1956
… tax withholding purposes only and does not increase the employee’s compensation. Tax Information Certification, … it is supplemental taxable income, will be added to the employee’s taxable gross wages for tax withholding purposes, … nonresidents. The CLEFR amount will be reported on the employee’s Form W-2 in box 14 under code FRB . Payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1956-certification-licensure-and-exam-fee-reimbursement-clefr-2021Best Practices – Information Technology Contingency Planning
… functioning as intended and that data would be available in the event of an emergency. Store Backups in an Offsite Location – Backups should be secured in an offsite location that meets the organization’s data …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/best-practices-0Pine Valley Central School District –Financial Management and Procurement (2014M-36)
… The Pine Valley Central School District (District) is located in several towns in Chautauqua and Cattaraugus Counties, and is governed by an elected nine-member Board of Education. … the need for maintaining certain reserve balances or under what specific circumstances they will be used or replenished. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/pine-valley-central-school-district-financial-management-and-procurementAccounts Payable Advisory No. 30
… advisory is to inform Business Units of: the account codes for claims, awards, judgments and settlement agreements, and the procedures for making payments pursuant to awards and non-judicial settlement agreements. To account for payments to recipients of claims, awards, judgments or …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/30-claims-awards-judgments-and-settlement-agreementsEn-Con Police Disability – En-Con Police Officers Plan
… be entitled to this disability benefit if, at the time of filing, you are: Under age 60. Physically or mentally unable … an option for the payment of your disability benefits . Filing You, your employer, or someone authorized with your …
https://www.osc.ny.gov/retirement/publications/1822/en-con-police-disabilityDiNapoli Releases Economic Snapshot of Long Island Highlighting Growth and Challenges
… prices, and challenging commutes, according to a report on the Island’s economy released today by New York State … on Long Island and the region boasts average wages that are the second highest in the state,” DiNapoli said. “Long … has a strong agricultural sector, based in Suffolk County, which had the highest value for agricultural crops of any …
https://www.osc.ny.gov/press/releases/2019/05/dinapoli-releases-economic-snapshot-long-island-highlighting-growth-and-challengesOversight of Select High-Technology Projects
… benefits of the projects, to justify the use of State funds. There is a lack of consistent and rigorous performance …
https://www.osc.ny.gov/state-agencies/audits/2020/08/21/oversight-select-high-technology-projects