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Community Fire and Rescue, Inc. - Financial Activities (2019M-93)
… Credit card purchases lacked supporting documentation to validate they were for business purposes. Fundraising … agreed with our recommendations and indicated they have begun implementing corrective action. … Determine if …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/09/20/community-fire-and-rescue-inc-financial-activities-2019m-93South Jefferson Central School District – Payroll (2024M-31)
Determine whether South Jefferson Central School 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-31Tompkins County Public Library – Financial Management (2015M-250)
… condition and internal controls over Library operations for the period January 1, 2014 through May 31, 2015. … The Tompkins County Public Library is the central library for the Finger Lakes Library System and serves libraries and users in Tompkins, Tioga, Cortland, Seneca and Cayuga Counties. The …
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)
… Town Assessor (Assessor) properly administered select real property tax exemptions. Key Finding The Assessor did not properly administer select real property tax exemptions. Granted property exemptions … Town Town Assessor Assessor properly administered select real property tax exemptions …
https://www.osc.ny.gov/local-government/audits/town/2021/01/29/town-owasco-real-property-tax-exemptions-administration-2020m-102Cattaraugus-Little Valley Central School District – Financial Management (2022M-23)
… complete report - pdf] Audit Objective Determine whether the Cattaraugus-Little Valley Central School District’s … officials effectively managed fund balance and reserve funds. Key Findings The Board and District officials did not … Consistently overestimated appropriations by an average of more than $2 million a year. Allowed surplus fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/cattaraugus-little-valley-central-school-district-financial-managementRepaying Your NYSLRS Loan after Retirement
… System (ERS) retirees who retired with an outstanding loan to repay that loan and increase their pension. Retirees … information about taking a NYSLRS loan. How Much Do I Need to pay? If you retired with an outstanding loan, your pension … go toward repaying your outstanding loan balance. In order to pay back your loans, you must pay the full balance of the …
https://www.osc.ny.gov/retirement/retirees/repaying-your-nyslrs-loan-after-retirementCompliance With Requirements to Maintain Systems at Vendor-Supported Levels
… Objective To determine whether the Rochester-Genesee Regional … Authority (RGRTA) was complying with requirements to maintain its systems at vendor-supported levels. The audit … agreed with our recommendations and indicated they will take actions to implement them. Key Recommendations Take …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/compliance-requirements-maintain-systems-vendor-supported-levelsCUNY Bulletin No. CU-530
… represented by District Council 37 (DC37) Local 384 in Bargaining Units TH, CC and CD Effective Date(s) Paychecks …
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
… Employees represented by District Council 37 Local 384 in Bargaining Units TH, CC and CD Effective Date(s) Paychecks …
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 … (Code 276) and automatically increase the current amount of $25.20 to $25.45 for annual employees and $13.50 to $13.70 … to the Payroll Deduction mailbox. … To notify agencies of an automatic Dues and Agency Shop Fee increase …
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)
… resources are available to replace capital assets in a timely manner. Adopt a comprehensive fund balance policy that establishes the …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-roseboom-long-term-planning-2018m-115Accounts Payable Advisory No. 56
… 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 …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/56-separation-dutiesVillage of North Syracuse – Claims Audit (2014M-131)
… 2013. Background The Village of North Syracuse is located in Onondaga County and has a population of approximately 6,800. The Village is governed … reviewing the actual claims. Key Recommendation Conduct a thorough and deliberate audit of claims before authorizing …
https://www.osc.ny.gov/local-government/audits/village/2014/07/18/village-north-syracuse-claims-audit-2014m-131Gananda Central School District – Financial Condition (2014M-62)
… Background The Gananda Central School District is located in Wayne County and is governed by the Board of Education, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/04/gananda-central-school-district-financial-condition-2014m-62Lawrence Union Free School District – Financial Condition (2016M-52)
… District’s financial condition. Key Recommendations There are no recommendations as a result of this audit. … Lawrence …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/lawrence-union-free-school-district-financial-condition-2016m-52Opinion 90-31
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-90-31Town of Queensbury - Information Technology (2018M-224)
… technology (IT) systems were adequately secured and protected against unauthorized use, access and loss. Key Findings Town officials have not: Implemented … a formal disaster recovery plan. In addition, sensitive IT control weaknesses were communicated confidentially to Town …
https://www.osc.ny.gov/local-government/audits/town/2019/03/22/town-queensbury-information-technology-2018m-2242016 Financial Condition Report – 2016 Financial Condition Report
… Message from the Comptroller I am pleased to present the State of New York’s Financial Condition Report for the fiscal … deep projected budget gaps just a few years ago, New York State’s short-term financial condition has improved. The State’s General Fund ended SFY 2015-16 with an exceptionally large balance, …
https://www.osc.ny.gov/reports/finance/2016-fcrCity of Cohoes Industrial Development Agency - Legislative Reform Compliance (2019M-106)
Determine whether the City of Cohoes Industrial Development Agency CCIDA complied with the 2015 industrial development agency IDA legislative reform
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-169