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Town of Hyde Park – Sexual Harassment Prevention Training (S9-23-12)
… training (SHP Training). Key Findings SHP Training was not provided to all employees and elected officials. Of the 20 total … percent of employees tested and six elected officials did not complete the annual SHP Training. Additionally, the Town …
https://www.osc.ny.gov/local-government/audits/town/2023/09/15/town-hyde-park-sexual-harassment-prevention-training-s9-23-12State Agencies Bulletin No. 1763.1
… This bulletin supersedes Payroll Bulletin 1763 Purpose The purpose of this bulletin is … regarding the outreach and escheatment of uncashed payroll checks for calendar year 2018. Affected Employees Employees with one or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/17631-outreach-escheatment-2018-uncashed-payroll-checksChurchville-Chili Central School District – Financial Management (2015M-354)
… of the reserves to date, as required by the reserve funds policy. Key Recommendations Adopt budgets that reflect …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/churchville-chili-central-school-district-financial-management-2015m-354Mount Sinai Union Free School District – Financial Management (2013M-227)
… Although the Board appropriated unexpended surplus funds each year (exceeding $14 million over a five-year … operations. As a result, the District’s unexpended surplus funds routinely exceeded the amount allowed by statute and … for revenues, expenditures and unexpended surplus funds. Discontinue the practice of adopting budgets that …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/16/mount-sinai-union-free-school-district-financial-management-2013m-227Oppenheim-Ephratah-St. Johnsville Central School District – Financial Management and Fuel Inventory (2017M-240)
… whether the Board adequately managed District finances by adopting realistic budgets and developing and implementing … in Montgomery County. The District, which is governed by a seven-member Board of Education, has approximately 750 … Reduce unrestricted fund balance to an amount permitted by law. The Transportation Supervisor should maintain …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/oppenheim-ephratah-st-johnsville-central-school-district-financialWest Seneca Fire District #1 – Purchasing (2017M-272)
… Seneca Fire District #1 is a district corporation of the State, distinct and separate from the Town of West Seneca in Erie County. The District is governed by an elected five-member Board of Fire Commissioners. … quotes for 10 purchases totaling $64,000 as required by their procurement policy. Key Recommendation Ensure that …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/west-seneca-fire-district-1-purchasing-2017m-272Ticonderoga Central School District – Financial Condition (2013M-154)
… its budgets with appropriations of unexpended surplus funds and reserves. As a result, by the end of the 2011-12 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/ticonderoga-central-school-district-financial-condition-2013m-154Jamestown City School District – Financial Condition (2015M-120)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … Background The Jamestown City School District is located in the City of Jamestown and Towns of Busti, Carroll, … has been reduced to a dangerously low level. The Board has not developed a multiyear financial plan. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/jamestown-city-school-district-financial-condition-2015m-120Chemung County Probation Department – Collections and Disbursements (2016M-10)
… Department’s collections and disbursements processes for the period January 1, 2014 through September 18, 2015. … probationers in the community and is the designated agency for the collection of court-ordered restitution, surcharges and administrative fees for probation and nonprobation cases. Key Findings Due to a …
https://www.osc.ny.gov/local-government/audits/county/2016/06/10/chemung-county-probation-department-collections-and-disbursements-2016m-10Village of Akron – Selected Financial Activities (2016M-133)
… distorts the actual cash needs of the individual operating funds and hinders the development of long-term solutions. Key …
https://www.osc.ny.gov/local-government/audits/village/2016/08/26/village-akron-selected-financial-activities-2016m-133Accounts Payable Advisory No. 27
… Subject: Determining Accounting Date for Accounts Payable Vouchers Guidance: The Accounting Date … TYPE OF PAYMENT ACCOUNTING DATE IS THE: Merchandise (Non Contract) Date merchandise is received. Services (Non … differ from those recorded in the General Ledger. For more information, see the GFO, Chapter XII, Section 5.G …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/27-voucher-accounting-dateCollateral Loan/Pawn Brokers
… Fee: $5.00 Collateral Loan Broker’s Registration Statement Unclaimed Property Forms Industry Specific Handbook - Pawn Brokers … location. Supplemental Registration Fee: $2.50 Reporting Unclaimed Property and Sales Pawn brokers, or collateral loan …
https://www.osc.ny.gov/unclaimed-funds/reporters/collateral-loanpawn-brokersPocantico Hills Central School District - Procurement (2018M-187)
… Achievements The District generally complied with New York State General Municipal Law and has established adequate … obtained the required number of quotes or properly used State contracts. There were no recommendations as a result of …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/16/pocantico-hills-central-school-district-procurement-2018m-187Village of Mayville – Online Banking (2020M-150)
… (Village) Board of Trustees (Board) ensured online banking transactions were appropriate and secure. Key Findings Online banking transactions we reviewed were appropriate, properly … are secure. The Board did not adopt a written online banking policy or implement adequate procedures to monitor …
https://www.osc.ny.gov/local-government/audits/village/2021/03/05/village-mayville-online-banking-2020m-150Workers' Compensation Program: Statement of Assessable Expenses for the Three Fiscal Years Ended March 31, 2011
… these benefits, with limited exception, is to be provided by employers. Costs to administer the Workers' Compensation … and self-insured political subdivisions of the State. The Law requires that recoverable expenses be audited by the State Comptroller. Key Finding We found the Statements …
https://www.osc.ny.gov/state-agencies/audits/2013/05/13/workers-compensation-program-statement-assessable-expenses-three-fiscal-years-ended-marchMarcellus Central School District – Procurement (2016M-230)
… schools with approximately 1,750 students, is governed by an elected seven-member Board of Education. Budgeted … million without the benefit of competition, as required by the procurement policy. District officials made 15 … quote documentation with purchase requisitions as required by the policy. Key Recommendations Solicit competition for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/marcellus-central-school-district-procurement-2016m-230State Agencies Bulletin No. 2142
… (k) (6) (D) (ii) will increase to $330,000 for the 2023 calendar year for TRS Tier 5 plan participants. In accordance … effective January 1, 2010. This amount increases each calendar year thereafter by three percent. Effective Dates: … Questions regarding this bulletin may be directed to the Payroll Retirement mailbox. … The purpose of this bulletin is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2142-tier-5-maximum-salary-limit-and-pensionable-overtime-ot-earnings-limitState Agencies Bulletin No. 2251
… Purpose: The purpose of this bulletin is to notify agencies of the 2024-25 school year maximum salary … 5 members of TRS Plan Type 86 are affected. Background: In accordance with Section 415 of the Internal Revenue code, … 408 (k) (3) (C), and 408 (k) (6) (D) (ii) will increase to $345,000 for the 2024-25 school year for TRS Tier 5 plan …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2251-tier-5-maximum-salary-limit-and-pensionable-overtime-ot-earnings-limitState Agencies Bulletin No. 2351
… Purpose: The purpose of this bulletin is to notify agencies of the 2025-26 school year maximum salary … 5 members of TRS Plan Type 86 are affected. Background: In accordance with Section 415 of the Internal Revenue code, … 408 (k) (3) (C), and 408 (k) (6) (D) (ii) will increase to $350,000 for the 2025-26 school year for TRS Tier 5 plan …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2351-tier-5-maximum-salary-limit-and-pensionable-overtime-ot-earnings-limitValhalla Union Free School District – Financial Condition (2015M-333)
… real property taxes than necessary. Use the excess reserve funds identified in this report in a manner that benefits … residents. These purposes include using the reserve funds for their established purpose and transferring excess reserve funds to unrestricted fund balance, where allowed by law, or …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/valhalla-union-free-school-district-financial-condition-2015m-333