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Ulster County – Financial Condition (2014M-27)
… Purpose of Audit The purpose of our audit was to review the County’s financial condition for the period of January 1, 2012 … funds are below the County’s policy which states that fund balance should be maintained at 5 to 10 percent of current …
https://www.osc.ny.gov/local-government/audits/county/2014/05/09/ulster-county-financial-condition-2014m-27Rensselaer County Water and Sewer Authority – Debt Proceeds (2014M-17)
… to examine the Authority’s controls over the issuing of and accounting for water and sewer bond proceeds for the period of June 1, 2008 … promote economic development through financing, managing and operating public water and sewer utilities in Rensselaer …
https://www.osc.ny.gov/local-government/audits/district/2014/04/11/rensselaer-county-water-and-sewer-authority-debt-proceeds-2014m-17Tier Status – Police and Fire Plan
… members who joined July 1, 2009 through January 8, 2010 and did not elect to be covered by Article 22 (i.e., did not … There is no Tier 4 in the New York State and Local Police and Fire Retirement System. …
https://www.osc.ny.gov/retirement/publications/1512/tier-statusLocal Government Financial Data Release Dates
… class of local government are made available according to this schedule: Class of Local Government Release of Annual … Data for individual local governments and school districts is available the day after it is submitted to OSC through Open Book New York . Learn …
https://www.osc.ny.gov/local-government/data/local-government-financial-data-release-datesVillage of Trumansburg - Ambulance Fund Accountability (2018M-168)
… for ambulance funds. Key Findings As of May 31, 2018, the ambulance fund had an unidentified cash balance of $16,100. The Village’s general fund and the Town of Hector were overpaid $12,231. The ambulance fund …
https://www.osc.ny.gov/local-government/audits/village/2018/11/30/village-trumansburg-ambulance-fund-accountability-2018m-168Town of East Otto - Information Technology (2018M-156)
… for appropriate Town purposes. Key Findings The Board has not: Adopted an acceptable use policy; we found evidence of … a disaster recovery plan or formal backup procedures. In addition, sensitive IT control weaknesses were communicated confidentially to Town officials. Key Recommendations Adopt an acceptable …
https://www.osc.ny.gov/local-government/audits/town/2018/10/19/town-east-otto-information-technology-2018m-156Broadalbin Youth Commission - Financial Operations (2018M-19)
… claims were properly audited, adequately supported and for a legitimate purpose. Key Findings Town and Village … agreement. Issue press-numbered duplicate receipts for any cash, checks or money orders received. Audit all …
https://www.osc.ny.gov/local-government/audits/joint-activity/2018/10/05/broadalbin-youth-commission-financial-operations-2018m-192016 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 year ended March …
https://www.osc.ny.gov/reports/finance/2016-fcrJamesport Fire District - Gasoline Inventory (2019M-04)
… of gasoline has not been monitored or reconciled leading to unaccounted for gasoline with a value of about $930. … when procuring gasoline and obtain a vendor contract to ensure the price paid is accurate. District officials …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/04/19/jamesport-fire-district-gasoline-inventory-2019m-04Tier Status – Career Plan
… When you join the Retirement System, you are assigned to a tier depending on your date of … be covered by Article 22 (i.e., did not opt into Tier 5), can be covered by Article 11 or Article 14 benefits, …
https://www.osc.ny.gov/retirement/publications/1642/tier-statusTier Status – Non-Contributory Plan with Guaranteed Benefits
… When you join the Retirement System, you are assigned to a tier depending on your date of … be covered by Article 22 (i.e., did not opt into Tier 5), can be covered by Article 11 or Article 14 benefits, …
https://www.osc.ny.gov/retirement/publications/1513/tier-statusAccounts Payable Advisory No. 57
… the purchase order, the SFS will no longer allow an agency to submit the voucher into workflow or to OSC for approval. In these cases, the SFS will create a …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/57-selecting-correct-vendor-idDiNapoli Praises NYC Comptroller Stringer's City Pension Fund Reforms
… New York City Comptroller Scott Stringer is coming out of the gate very strong and doing the right thing for New York City's public pension funds. His multi-faceted plan to protect the …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-praises-nyc-comptroller-stringers-city-pension-fund-reformsLewiston-Porter Central School District - Payroll (2018M-246)
… not consistently tracked or properly approved, resulting in possible over- or underpayments. Seven employees were paid …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/lewiston-porter-central-school-district-payroll-2018m-246CUNY Bulletin No. CU-384
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee … Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. … This bulletin notifies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-384-district-council-37-local-375-dues-and-agency-shop-feeCity of White Plains – Sexual Harassment Prevention Training (S9-23-1)
… (SHP Training). Key Findings SHP Training was provided to employees and elected officials. However, of the 150 total … percent of employees tested and one elected official did not complete the annual SHP Training. Key Recommendation City … officials generally agreed with our recommendation and have indicated they planned to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/22/city-white-plains-sexual-harassment-prevention-training-s9-23-1IV.3.C Federal Receipts – IV. Accounting Codes - Uses and Descriptions
… 36101 Direct Federal Receipts 36121 Redeposit/Recovery of Federal Fund Payments Guide to Financial Operations REV. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3c-federal-receiptsElmira Heights Central School District - Nonresident Tuition (2019M-120)
… tuition accurately and timely, they did not timely bill for nonresident students placed in the District. Key … specifying the timely submission of attendance dates for nonresident students placed at the District to the School …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/elmira-heights-central-school-district-nonresident-tuition-2019m-120Town of Van Etten - Procurement and Supervisor's Fiscal Oversight (2019M-111)
… competitive bidding statutes, and policy requirements to solicit and document competition when making purchases. … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether Town …
https://www.osc.ny.gov/local-government/audits/town/2019/08/16/town-van-etten-procurement-and-supervisors-fiscal-oversight-2019m-111City of Norwich - Capital Planning (2019M-88)
… and equipment. The City has approximately $1.8 million in capital needs that will impact its financial condition. … resources are available to replace capital assets in a timely manner. Create inventory lists of capital assets … action. Appendix B includes our comments on issues raised in the City’s response letter. … Determine whether City …
https://www.osc.ny.gov/local-government/audits/city/2019/08/16/city-norwich-capital-planning-2019m-88