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Lewis County – Purchase Cards (2024M-41)
… quotes, 52 charges totaling $142,684 did not have evidence of verbal or written quotes. The County could have …
https://www.osc.ny.gov/local-government/audits/county/2024/07/26/lewis-county-purchase-cards-2024m-41State Agencies Bulletin No. 1986
… is superseded by Payroll Bulletin No. 1986.2 . Purpose The purpose of this bulletin is to provide information and processing … End Date, the original Hours/Units/Amount as a negative value. Enter the corresponding New 2.5x Earns Code, original …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1986-pilot-program-establishing-temporary-overtime-rate-employees-certainCrown Point Central School District – Internal Controls Over Payroll (2013M-100)
… had established effective internal controls over payroll for the period July 1, 2011, to December 31, 2012. Background … elected members. The District’s budgeted appropriations for the 2012-13 fiscal year were approximately $6.1 million. … entitled. Key Recommendation There are no recommendations for this report. … Crown Point Central School District …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/crown-point-central-school-district-internal-controls-over-payroll-2013mState Police Bulletin No. SP-222
… Purpose The purpose of this bulletin is to inform the Division of State Police of OSC’s Automatic processing of the 2021 State Police …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-222-2021-state-police-expertise-payClaim Submitted—What’s Next?
… After you submit your claim online, check your email for next steps. You should receive a confirmation email within 48 hours informing you of whether more … If You Mailed Your Claim If you provided your email address on a blank claim form , you should receive a …
https://www.osc.ny.gov/unclaimed-funds/claimants/claim-submitted-whats-nextOrchard Park Public Library – Audit of Claims (2016M-191)
… January 1 through May 6, 2016. Key Findings The Board did not audit and approve claims prior to payment. The Board did not adopt a claims audit policy. Key Recommendations Conduct …
https://www.osc.ny.gov/local-government/audits/library/2016/08/19/orchard-park-public-library-audit-claims-2016m-191Town of Frankfort - Board Oversight (2018M-58)
… health insurance benefits averaging $183,000 annually for elected officials in 2016 and 2017. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-frankfort-board-oversight-2018m-58Vested Retirement Benefit – Special 20- and 25-Year Plans
… you do reach retirement age. Your benefit will be based on your service and your earnings as an active member. The … eligible to collect a vested retirement benefit depends on your tier. Tiers 2 and 3 — the first of the month … is payable for life, and you may elect one of several pension payment options to provide a continuing payment to a …
https://www.osc.ny.gov/retirement/publications/1517/vested-retirement-benefitVested Retirement Benefit – State Police Plan
… you will be eligible for a vested retirement benefit when you do reach retirement age. Your benefit will be based … earnings as an active member. 1 The date you are eligible to collect a vested retirement benefit depends on your tier: … and you may elect one of several pension payment options to provide for a continuing payment to a beneficiary of your …
https://www.osc.ny.gov/retirement/publications/1518/vested-retirement-benefitVillage of Sylvan Beach – Board Oversight (2013M-34)
… $367,682 for the sewer fund. Key Findings The Board did not fulfill its fiscal oversight responsibilities because it did not audit each claim listed on the abstracts. The Board did not annually audit, or cause to be audited, the financial …
https://www.osc.ny.gov/local-government/audits/village/2013/05/10/village-sylvan-beach-board-oversight-2013m-34Lockport Housing Authority – Executive Director’s Compensation (2015M-329)
… information to the Council for its approval. The Board did not periodically compare the Executive Director’s …
https://www.osc.ny.gov/local-government/audits/city/2016/05/06/lockport-housing-authority-executive-directors-compensation-2015m-329Monticello Central School District – Budgeting (2014M-97)
… Fallsburgh, Forestburgh, Mamakating and Thompson in Sullivan County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/monticello-central-school-district-budgeting-2014m-97Lake View Fire District – Internal Controls Over Financial Activity (2014M-342)
… 2014 budget totaled $726,490. Key Findings The Board does not conduct a comprehensive audit of each claim prior to … of the Director as required. Credit card claims were not always supported with adequate documentation. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/lake-view-fire-district-internal-controls-over-financial-activity-2014m-342Gold Coast Public Library District – Claims Audit (2014M-237)
… $1.45 million. Key Finding The Board as a whole does not audit District claims as required by the special act. Key …
https://www.osc.ny.gov/local-government/audits/library/2014/10/08/gold-coast-public-library-district-claims-audit-2014m-237Virgil Fire District – Internal Controls Over Financial Operations (2012M-329)
… Purpose of Audit The purpose of our audit was to determine whether District controls are adequate to ensure that financial activity is properly recorded and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/17/virgil-fire-district-internal-controls-over-financial-operations-2012m-329Rombout Fire District – Board Oversight of Financial Activities (2017M-88)
… September 8, 2016. Background The Rombout Fire District is a district corporation of the State, distinct and separate from the Town of Fishkill, in Dutchess County. The District is governed by an elected … reserve funds to fund operating expenses, which is not in compliance with the law. The Board has not adopted an …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/28/rombout-fire-district-board-oversight-financial-activities-2017m-88Delaware County – Third-Party Contractual Services (2014M-287)
… Purpose of Audit The purpose of our audit was to review the County’s policies and procedures for contracting with third-party service providers for the period January 1, …
https://www.osc.ny.gov/local-government/audits/county/2015/03/06/delaware-county-third-party-contractual-services-2014m-287North Salem Central School District – Time and Attendance (2016M-209)
… not establish policies and formal written procedures over payroll timekeeping to ensure that employees’ leave and work … did not segregate duties in the time and attendance software, and there were no compensating controls in place. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-salem-central-school-district-time-and-attendance-2016m-209Village of Solvay – Financial Management (2023M-49)
… complete report – pdf] Audit Objective Determine whether the Village of Solvay (Village) Board of Trustees (Board) and officials monitored budgets and managed the electric fund’s financial condition. Key Findings The … Take action to ensure electric fund revenues kept pace with expenses. Ensure that annual payments from the electric …
https://www.osc.ny.gov/local-government/audits/village/2023/07/14/village-solvay-financial-management-2023m-49Town of Lockport – Justice Court (2018M-36)
… or that fines and fees were properly collected, so the New York State Department of Motor Vehicles (DMV) pending ticket report and the Court’s balance due report were …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/07/13/town-lockport-justice-court-2018m-36