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Jamesport Fire District - Gasoline Inventory (2019M-04)
… Determine if District officials adequately account for and safeguard the gasoline inventory. Key Findings The delivery and use of gasoline has not been monitored or reconciled … for gasoline purchases. Key Recommendations Monitor and reconcile gasoline delivery and usage. Follow the …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/04/19/jamesport-fire-district-gasoline-inventory-2019m-04Town of Van Etten - Procurement and Supervisor's Fiscal Oversight (2019M-111)
… Objective Determine whether Town officials purchased goods and services economically. Determine whether the Supervisor … truck for more than $300,000 without competitive bidding, and did not seek competition for goods that fell below the … not provide oversight of the bookkeeper’s recordkeeping and reporting of financial activity. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2019/08/16/town-van-etten-procurement-and-supervisors-fiscal-oversight-2019m-111Accounts Payable Advisory No. 27
… Contracts) Date the service begins. If period is not open, end date of current open period. Inter-agency Vouchers Accounting date of the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/27-voucher-accounting-dateWest Seneca Fire District #1 – Purchasing (2017M-272)
… January 1, 2016 through September 1, 2017. Background The West 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 … West Seneca Fire District 1 Purchasing 2017M272 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/west-seneca-fire-district-1-purchasing-2017m-272Falconer Central School District – Financial Management (2016M-146)
Falconer Central School District Financial Management 2016M146
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/falconer-central-school-district-financial-management-2016m-146Town of Hyde Park – Sexual Harassment Prevention Training (S9-23-12)
… Determine whether Town of Hyde Park (Town) employees and elected officials completed annual sexual harassment … Findings SHP Training was not provided to all employees and elected officials. Of the 20 total individuals we tested (10 selected employees and all 10 elected officials), one employee or 10 percent of …
https://www.osc.ny.gov/local-government/audits/town/2023/09/15/town-hyde-park-sexual-harassment-prevention-training-s9-23-12Valhalla Union Free School District – Financial Condition (2015M-333)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … established purpose and transferring excess reserve funds to unrestricted fund balance, where allowed by law, or to other, necessary reserves established and maintained in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/valhalla-union-free-school-district-financial-condition-2015m-333Farmingdale Union Free School District – Financial Condition (2016M-235)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … The Farmingdale Union Free School District is located in the Towns of Oyster Bay in Nassau County and Babylon in … that result in the appropriation of fund balance that will not be used to fund District operations. Reduce the amount of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/farmingdale-union-free-school-district-financial-condition-2016m-235Village of Morris – Fund Balance (2017M-58)
… by an elected three-member Village Board. General fund and water fund budgeted appropriations for 2016-17 were $477,785 … $338,000, or 159 percent of actual expenditures, and the water fund balance increased by 58 percent to $238,700, or … (an annual average of 59 percent). In both the general and water funds, the contingency budget line exceeded the maximum …
https://www.osc.ny.gov/local-government/audits/village/2017/06/09/village-morris-fund-balance-2017m-58State Agencies Bulletin No. 1313
… Purpose To describe OSC actions taken for current enrollees with an … signed legislation creating Tier 6. This new tier applies to employees joining a retirement system after March 31, … the legislation requires the employee contribution rate to be based on the employee’s annual wage. The employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1313-tier-6-tiaa-retirement-contribution-rate-changesPersonal Income Tax Refunds
… The objective of our examination was to determine whether personal income tax refunds approved by the Department of … The objective of our examination was to determine whether personal income tax refunds approved by the Department of …
https://www.osc.ny.gov/state-agencies/audits/2017/06/07/personal-income-tax-refundsState Agencies Bulletin No. 1119
… the Memorandum of Agreement between the State University Construction Fund and the Civil Service Employees … Reduction Plan: Professional, Scientific and Technical Services Unit (PS&T) BU05 Management Confidential BU06 … in PS Query to assist agencies in identifying the total amount of unpaid deficit reduction plan monies that …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1119-repayment-2011-2012-deficit-reduction-plan-employees-represented-publicTrumansburg Central School District – School Lunch Operations (2015M-171)
… Purpose of Audit The purpose of our audit was to determine whether District officials are ensuring that meals offered to students are nutritious and prepared in the most … federal and State aid and revenue from the sale of food to students and employees. Key Findings The majority of the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/trumansburg-central-school-district-school-lunch-operations-2015m-171Marcellus Central School District – Procurement (2016M-230)
… Purpose of Audit The purpose of our audit was to evaluate the District’s procurement practices for the … Ensure that required quotes are obtained and submitted to the purchasing agent with requisitions and retained with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/marcellus-central-school-district-procurement-2016m-230Tuition Assistance Program – Metropolitan College of New York
… Purpose To determine whether Metropolitan College of New York complied with the Education Law and the Commissioner of Education’s Rules and Regulations when certifying students for State financial aid. Background … To determine whether Metropolitan College of New York complied with the Education Law and the Commissioner …
https://www.osc.ny.gov/state-agencies/audits/2016/07/25/tuition-assistance-program-metropolitan-college-new-yorkPersonal Income Tax Refunds
… Purpose The objective of our examination was to determine whether personal income tax refunds approved by the Department of Taxation and Finance (Department) for payment were … to identify high-risk transactions. During the period of our examination, the Department processed almost 7.4 …
https://www.osc.ny.gov/state-agencies/audits/2015/04/14/personal-income-tax-refundsFinancial Outlook for the Metropolitan Transportation Authority
Over the last year, the fiscal position of the Metropolitan Transportation Authority (MTA) has deteriorated, as the trajectory of ridership has ebbed closer to the low end of the agency’s forecasted range.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-9-2023.pdfTheresa Fire District – Board Oversight and Financial Management (2021M-60)
Determine whether the Theresa Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight to ensure that financial activities were properly recorded and reported and whether they properly managed fund balance.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/theresa-district-2021-60.pdfInternal Controls for Billed Receivables and User Charges Webinar Presentation
Please join us as we discuss internal control framework for billed receivables and user charges, and go through the elements of a control environment to help ensure these activities are appropriate and safeguarded.
https://www.osc.ny.gov/files/local-government/academy/pdf/internal-controls-for-billed-receivables-and-user-charges-08-18-2021.pdfRetirement Online Contact Administrator Authorization Form for State Employers (RS5545)
This form is for State employers to authorize a Contact Administrator for Retirement Online, who will be responsible for maintaining accurate and complete business contact information for the individuals with whom NYSLRS communicates.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs5545.pdf