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Village of Deposit – Claims Auditing (2023M-173)
… ensure compliance with the Village’s credit card policy and approved 83 credit card purchases (17 claims) totaling … funds were being expended for legitimate Village purposes and increased the risk for fraud, waste or abuse. Key … clerk complies with the Village’s credit card policy and that each claim has sufficient supporting documentation …
https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-deposit-claims-auditing-2023m-173Brocton Central School District – Purchasing (2015M-305)
… District is located in the Towns of Portland, Stockton and Pomfret in Chautauqua County. The District, which … did not always use competitive methods to procure goods and services that fell under bidding thresholds. District … that addresses the procurement of professional services and items that fall under the bidding thresholds. Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/brocton-central-school-district-purchasing-2015m-305Cortland Enlarged City School District – Fund Balance (2017M-65)
… City School District is located in the City of Cortland and the Towns of Cortlandville, Harford, Lapeer and Virgil in Cortland County and the Town of Dryden in Tompkins County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/cortland-enlarged-city-school-district-fund-balance-2017m-65Gilbertsville-Mount Upton Central School District – Cafeteria Operations (2015M-351)
… located in the Towns of Butternuts, Gilbertsville, Morris and Unadilla in Otsego County and the Towns of Guilford and Norwich in Chenango County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/gilbertsville-mount-upton-central-school-district-cafeteria-operationsNew Rochelle City School District – Financial Condition (2013M-377)
… located in the City of New Rochelle in Westchester County and operates 11 schools with 11,068 students and 2,146 employees. The District is governed by an elected … The District has adopted budgets with realistic revenue and expenditure estimates. However, it has relied heavily on …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/new-rochelle-city-school-district-financial-condition-2013m-377Village of Harriman – Water Department Billing (2014M-311)
… Background The Village is located in the Towns of Monroe and Woodbury, Orange County, and has a population of approximately 2,400. The Village is … to the Village code. Develop clearly written policies and procedures for how the average consumption should be …
https://www.osc.ny.gov/local-government/audits/village/2015/01/09/village-harriman-water-department-billing-2014m-311Town of Franklin – Financial Operations (2014M-32)
… Town of Franklin is governed by a five-member Town Board and has a population of approximately 2,400 residents. … performs most of the financial duties without oversight and does not ensure that reported balances are accurate. … Ensure that financial duties are properly performed and adequately segregated. File the annual financial report …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-franklin-financial-operations-2014m-32Operational Advisory No. 24
… Chapter XV – End of Year , regarding needed information and final deadlines pertaining to the end of New York State … should be read in its ENTIRETY, since it contains updated and/or new information on topics such as payroll, uncashed … checks, journal vouchers/entries, revenue deposits, and State payments. For specifics, please visit the Guide to …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/24-fiscal-year-end-2024-25-important-datesNortheastern Clinton Central School District – Transportation State Aid (2024M-47)
… for all applicable transportation aid and was at risk of losing aid totaling $391,494. However, once we informed … aid applications were accurately filed, the District’s aid may not have been delayed. Key Recommendations … aid applications. Monitor the Business Manager’s work to ensure that she accurately prepares transportation …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/northeastern-clinton-central-school-district-transportation-state-aidOther Bulletin No. 50
… Purpose To provide the State University Construction Fund … for payment of performance advances on April 1, 2019 to eligible M/C employees. Effective Date(s) The April 2019 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-50-april-2019-state-university-construction-fund-scfTown of Union – Financial Condition (2016M-192)
… for the Town’s 2016 general town-wide, water and sewer funds totaled approximately $4.9 million. Key … meters the Town is billed for are older than five years, and Village officials found that the old meters they tested … the part-town general fund. At the end of 2015, the water and sewer funds owed a combined $730,000 to the part-town …
https://www.osc.ny.gov/local-government/audits/town/2016/08/12/town-union-financial-condition-2016m-192Town of Champion Great Bend Fire District – Internal Controls Over Financial Operations (2015M-019)
… County, is a district corporation of the State, distinct and separate from the Town of Champion. The District is … three prior years. We calculated the levy limit for 2015 and found that the District’s proposed 2015 tax levy exceeded the statutory limit by $4,394 and the Board did not pass a resolution to override the …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/17/town-champion-great-bend-fire-district-internal-controls-over-financialSecurity Over Critical Information Systems (Follow-Up)
… Security Over Critical Information Systems (Report 2016-S-69 ). Background Our initial audit report, which was issued … Security Over Critical Information Systems ( 2016-S-69 ) … To determine the extent of implementation of the two …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/security-over-critical-information-systems-followCriminal History Background Checks of Unlicensed Health Care Employees (Follow-Up)
… the Department of Health (Department) effectively oversaw and monitored efforts by Nursing Homes, Adult Care Facilities (ACFs), and Home Health Care (HHC) providers to adequately safeguard … checks on unlicensed employees of Nursing Homes, ACFs, and HHCs, according to State requirements. However, we …
https://www.osc.ny.gov/state-agencies/audits/2018/11/20/criminal-history-background-checks-unlicensed-health-care-employees-followState Agencies Bulletin No. 1704
… 1000 in Bargaining Units 02, 03, 04, 41, 42, 47, 79, 87, and 97 Effective Date(s) Institution Paychecks dated January … $50,000 - $54,999 $29.40 $55,000 - $59,999 $30.09 $60,000 and above $30.83 Note: The annual salary amounts above … part-time percentage. The deduction amount for hourly and per diem employees should have Dues (Code 475) deducted …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1704-civil-service-employees-association-csea-local-1000-dues-increaseCity of Batavia – Business Improvement District (2017M-283)
… to determine whether City officials properly accounted for and monitored the Business Improvement District’s (BID) … County. The City has approximately 15,500 residents and is governed by an elected nine-member City Council. The … upon benefited properties for improvements, operation and maintenance costs and other services such as advertising …
https://www.osc.ny.gov/local-government/audits/city/2018/04/06/city-batavia-business-improvement-district-2017m-283State Agencies Bulletin No. 761
… review of employees who claim to be exempt from Federal and/or State tax withholding. Affected Employees Employees claiming to be exempt from Federal and/or State tax withholding Background Internal Revenue … 15 each year. New York State Department of Taxation and Finance regulations require individuals claiming State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/761-claiming-exempt-federal-andor-state-tax-withholdingState Agencies Bulletin No. 678
… claiming Federal tax-exempt status to file a new Form W-4 by February 15 each year. New York State Department … individuals claiming State tax-exempt status to file a new Form IT-2104-E annually. The Forms W-4 and IT-2104-E for the … from Federal withholding and does not provide a new Form W-4 by February 15, 2007, the agency must change the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/678-claiming-exempt-federal-andor-state-tax-withholdingMontauk Union Free School District – Financial Condition (2016M-168)
… plans. The District has not developed long-term financial and capital plans. Key Recommendations Use surplus funds to fund one-time expenditures, fund needed reserves and reduce property taxes. Ensure that the District’s … balance that will not be used to fund operations. Create and adopt a formal plan that defines objectives for each …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/montauk-union-free-school-district-financial-condition-2016m-168Travel Advisory No. 3
… Subject: Travel Manual Update Guidance: This advisory is intended to notify agencies … please see the OSC Travel Manual . … Travel Manual Update …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/3-travel-manual-update