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Town of Stanford – Financial Condition (2013M-225)
… Purpose of Audit The purpose of our audit was to examine the Town’s financial condition for the period … 31, 2013. Background The Town of Stanford is located in Dutchess County and has population of approximately 3,800. … it has excessive fund balance. Further, the Board has not developed a multiyear plan for the use of fund balance. …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-stanford-financial-condition-2013m-225State Agencies Bulletin No. 2251
… members. Affected Employees: Tier 5 members of TRS Plan Type 86 are affected. Background: In accordance with Section …
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 … 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 … beginning 07/10/2025. OSC Actions: OSC will update PayServ to reflect the Maximum Salary Limit for school year 2025-26. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2351-tier-5-maximum-salary-limit-and-pensionable-overtime-ot-earnings-limitState 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: … update PayServ to reflect the Maximum Salary Limit for calendar year 2023. PayServ will automatically stop TRS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2142-tier-5-maximum-salary-limit-and-pensionable-overtime-ot-earnings-limitHortonville Fire District – Financial Reporting (2014M-188)
… Secretary-Treasurer does not provide the Board with budget versus actual revenue and expenditure reports. Key … prepare monthly financial reports which include budget versus actual revenue and expenditure activity. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/hortonville-fire-district-financial-reporting-2014m-188Selkirk Fire Company No. 2 – Board Oversight (2021M-122)
… and intact and made mandatory filings accurately and in a timely manner. Review and approve disbursements before …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/12/29/selkirk-fire-company-no-2-board-oversight-2021m-122Town of Cortlandville – Fuel Purchases (2012M-171)
… our audit was to determine if the Town was acquiring fuel at the lowest reasonable cost for the period January 1, 2011, … a fleet discount by purchasing fuel from a national gas station chain. During our audit period the Town’s fleet … fuel purchases, we found that the Town paid the lowest price compared to available State and County contract prices. …
https://www.osc.ny.gov/local-government/audits/town/2013/01/13/town-cortlandville-fuel-purchases-2012m-171Accounts Payable Advisory No. 22
… Subject: Importance of Referencing a Contract Number on a Purchase Order or Voucher Guidance: All Business … Importance of Referencing a Contract Number on a Purchase Order or Voucher …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/22-referencing-contract-numberTown of Theresa – Internal Controls Over Claims Auditing (2014M-89)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over the claims … controls over the claims audit process are designed to ensure that claims are adequately supported and appropriate prior to payment. Key Recommendation There are no recommendations …
https://www.osc.ny.gov/local-government/audits/town/2014/05/23/town-theresa-internal-controls-over-claims-auditing-2014m-89XI.5 Purchase Authorizations – XI. Procurement and Contract Management
… to create a funds reservation for anticipated fiscal year purchases when submitting the Purchase Authorization to … if eligible agencies are listed in the IFB. See XI.8.B Multi-Agency Contracts for additional information. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi5-purchase-authorizationsAccounts Payable Advisory No. 32
… Subject: Template for 1099 reporting SFS payments using a Single … reporting data to BSE’s Federal Reporting Unit using this template *. Prior to doing so, agencies should contact … Reporting Unit at [email protected] . *Please note, the template was updated this year due to 1099 reporting changes. …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/32-1099-reporting-single-payments-non-sfs-paymentsVillage of Alden – Ambulance Service Billing and Collection (2016M-321)
… July 27, 2016. Background The Village of Alden is located in Erie County. The Village, which has a population of …
https://www.osc.ny.gov/local-government/audits/village/2017/01/06/village-alden-ambulance-service-billing-and-collection-2016m-321Pittsfield Volunteer Fire Department – Cash Receipts and Disbursements (2016M-310)
… to support all financial activity or prepare monthly bank reconciliations. Key Recommendations Revise the bylaws … the Department’s financial activities and prepare monthly bank reconciliations for all bank accounts and provide them to the Board along with the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/pittsfield-volunteer-fire-department-cash-receipts-andChestertown Fire District – Claims Processing (2016M-387)
… the State, distinct and separate from the Town of Chester in Warren County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/24/chestertown-fire-district-claims-processing-2016m-387Town of Rensselaerville – Claims Auditing (2016M-244)
… 2016. Background The Town of Rensselaerville is located in Albany County and has a population of approximately 1,850. …
https://www.osc.ny.gov/local-government/audits/town/2016/10/07/town-rensselaerville-claims-auditing-2016m-244St. Lawrence County Industrial Development Agency – Project Approval and Monitoring (2021M-151)
… to ensure current employment information provided in project applications is supported by adequate …
https://www.osc.ny.gov/local-government/audits/county/2021/12/22/st-lawrence-county-industrial-development-agency-project-approval-and-monitoringComptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the … the district did not act on this recommendation. As a result, auditors identified 24 user accounts that had … adding 60 unauthorized sick days valued at approximately $10,000. District officials notified auditors that they …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-audits-1Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … Auditors also confirmed that the former district treasurer attempted to manipulate her paid leave accruals by adding 60 unauthorized sick days …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-auditsState Agencies Bulletin No. 1791
… Purpose The purpose of this bulletin is to notify agencies that the pensionable overtime earnings … dated January 8, 2020 OSC Actions OSC will update PayServ to reflect the pensionable overtime earnings limit for 2020 … Questions regarding this bulletin may be directed to the Payroll Retirement mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1791-tier-5-pensionable-overtime-earnings-limit-calendar-year-2020-employeesCity of Mount Vernon – Payroll (2014M-347)
… of Audit The purpose of our audit was to determine if City officials provided sufficient oversight of employee time … January 1, 2013 through April 21, 2014. Background The City of Mount Vernon is located in Westchester County and has a population of approximately 68,000. The City, which is governed by a five-member City Council, has …
https://www.osc.ny.gov/local-government/audits/city/2015/02/13/city-mount-vernon-payroll-2014m-347