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Herkimer County – Sales Tax Distributions and Bank Reconciliations (2017M-178)
… the County Treasurer and County Clerk properly performed bank reconciliations for the period January 1, 2016 through … 2016. The Clerk did not properly reconcile a County bank account for the Department of Motor Vehicles (DMV), resulting …
https://www.osc.ny.gov/local-government/audits/county/2017/12/15/herkimer-county-sales-tax-distributions-and-bank-reconciliations-2017m-178Town of New Hartford – Procurement (2017M-149)
… Purpose of Audit The purpose of our audit was to determine whether … did not consider the aggregate amount to be expended for storm water remediation projects that totaled $401,510 over a … amount projected to be expended for the same or similar type of work when determining if competitive bidding is …
https://www.osc.ny.gov/local-government/audits/town/2018/03/09/town-new-hartford-procurement-2017m-149Hunter-Tannersville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-125)
… did not: Disable 31 unneeded network user accounts (of the 225 enabled nonstudent accounts) including, but not limited …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/hunter-tannersville-central-school-district-network-user-accounts-andDolgeville Central School District – Fuel Monitoring (2023M-175)
… did not adequately account for or monitor fuel usage. As a result, 690 gallons of diesel fuel valued at $2,064 (23 … records, perform periodic reconciliations to the fuel in the tank and investigate and resolve any material … diesel and gasoline fuel usage to help ensure fuel usage is reasonable. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/dolgeville-central-school-district-fuel-monitoring-2023m-175City of Fulton – Capital Projects (2021M-184)
… City of Fulton (City) officials appropriately maintained capital projects fund records, monitored project financial … position of individual projects or determine the correct capital project fund balance because: The Chamberlain did not maintain complete, up-to-date capital projects records for each project. The Council did …
https://www.osc.ny.gov/local-government/audits/city/2022/02/11/city-fulton-capital-projects-2021m-184South Seneca Central School District – Financial Management (2015M-255)
… July 1, 2010 through September 10, 2015. Background The South Seneca Central School District is located in the Towns … addresses the accumulation and use of reserve funds. … South Seneca Central School District Financial Management …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/south-seneca-central-school-district-financial-management-2015m-255Herricks Union Free School District – Fuel Card Purchases (2014M-321)
… Purpose of Audit The purpose of our audit was to examine the District’s fuel card purchases for the period … The Herricks Union Free School District is located in the Town of North Hempstead in Nassau County. The … during the audit period. The current fuel vendor did not deduct taxes from invoices because the District did not …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/16/herricks-union-free-school-district-fuel-card-purchases-2014m-321Village of Spencer – Board Oversight (2017M-292)
… Purpose of Audit The purpose of our audit was to determine whether … Recommendations Request and review a monthly Treasurer’s packet including accurate budget-to-actual reports, bank statements and bank reconciliations. Audit, or cause an audit of, the Clerk-Treasurer’s records. … …
https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-spencer-board-oversight-2017m-292Town of Addison - Supervisor's Fiscal Responsibilities (2019M-03)
… Determine if the Supervisor adequately fulfilled his fiscal responsibilities. Key Findings The Supervisor did not adequately fulfill his fiscal responsibilities because he failed to provide … … Determine if the Supervisor adequately fulfilled his fiscal responsibilities …
https://www.osc.ny.gov/local-government/audits/town/2019/04/26/town-addison-supervisors-fiscal-responsibilities-2019m-03York Central School District – Network Access Controls (2022M-93)
… administrative permissions. Officials paid $360,896 for information technology (IT) services in 2020-21 without … in a timely manner, and regularly review user accounts for necessity and appropriateness. Set written expectations for the District’s specific IT service needs. District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-network-access-controls-2022m-93Town of Lapeer – Budgeting (2024M-127)
… and adopted realistic budgets. Key Findings The Board did not develop and adopt realistic budgets. As a result, unrestricted fund balance in these funds increased to levels between 85 and 182 percent of the 2024 …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-lapeer-budgeting-2024m-127State Agencies Bulletin No. 2116
… of this bulletin is to notify agencies of the maximum salary limit for Tier 5 members of PFRS and ERS for fiscal year 2023. Affected Employees Employees who are Tier 5 members of … OSC Actions OSC will update PayServ to reflect the Maximum Salary Limit for fiscal year 2023. PayServ will automatically …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2116-maximum-salary-limit-tier-5-members-new-york-state-police-and-fireState Agencies Bulletin No. 2024
… Purpose The purpose of this bulletin is to notify agencies of the maximum salary limit for Tier 5 … Type 85, or ERS, Plan Type 87, are affected. Background In accordance with Section 415 of the Internal Revenue code, … 404(I), 408(k)(3)(C), and 408(k)(6)(D)(ii) will increase to $305,000 for fiscal year 2022. Effective Dates Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2024-maximum-salary-limit-tier-5-members-new-york-state-police-and-fireState Agencies Bulletin No. 2226
… bulletin is to notify agencies of the maximum salary limit for Tier 5 members of PFRS and ERS for fiscal year 2024. Affected Employees: Employees who are … Internal Revenue code, which provides dollar limitations for benefits and contributions under qualified retirement …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2226-maximum-salary-limit-tier-5-members-new-york-state-police-and-fireState Agencies Bulletin No. 2319
… Purpose: The purpose of this bulletin is to notify agencies of the … salary limit for Tier 5 members of PFRS and ERS for fiscal year 2025. Affected Employees: Employees who are Tier …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2319-maximum-salary-limit-tier-5-members-new-york-state-police-and-fireVillage of Silver Creek – Capital Projects (2017M-31)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s capital projects for the period … deficit fund balance and a $293,000 interfund loan payable to the general fund. The Board did not approve water capital … projects and revise the plan as needed. Develop a plan to eliminate the deficit fund balance in the sewer fund and …
https://www.osc.ny.gov/local-government/audits/village/2017/05/19/village-silver-creek-capital-projects-2017m-31Wallkill Fire District – Inappropriate Payments and Purchase (2015M-39)
… 28, 2014. Background The Wallkill Fire District is located in the Town of Shawangunk in Ulster County. The District is a district corporation of … controls over the cash disbursements process, resulting in $239,622 being inappropriately paid to the Chair’s wife; …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/01/08/wallkill-fire-district-inappropriate-payments-and-purchase-2015m-39XI.8.B Multi-Agency Contracts – XI. Procurement and Contract Management
… A multi-agency contract is one awarded with the intention that it will be used by more than one agency. Multi-agency contracts are distinct from and not to be confused with … to determine which type of multi-agency contract is being awarded prior to initiating the procurement process. In …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi8b-multi-agency-contractsVillage of Harriman – Water Department Billing (2014M-311)
… audit was to review the Village’s water billing process for the period June 1, 2013 through August 7, 2014. Background The Village is located in the Towns of Monroe and Woodbury, Orange County, and has a … Board of Trustees. Water fund budgeted appropriations for the fiscal year ended May 31, 2014 were approximately …
https://www.osc.ny.gov/local-government/audits/village/2015/01/09/village-harriman-water-department-billing-2014m-311Town of Benson - Disbursements (2019M-54)
… or bank account transfers. The Board lacked oversight of the Supervisor. Key Recommendations Destroy signature stamps. Supervisor should authorize all online bank account … and bank account transfers. Perform an annual audit of the Supervisor’s records and reports. Except as specified …
https://www.osc.ny.gov/local-government/audits/town/2019/06/21/town-benson-disbursements-2019m-54