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Wayne County – Financial Management (2012M-249)
… Purpose of Audit The purpose of our audit was to review the County’s financial condition and management for … to August 31, 2012. Background Wayne County is located in Central New York, covers approximately 600 square miles, … and maintained substantial fund balances that were not substantiated by formal and transparent plans for their …
https://www.osc.ny.gov/local-government/audits/county/2013/04/12/wayne-county-financial-management-2012m-249Hudson City School District – Information Technology (2020M-157)
… use, access and loss. Key Findings District officials did not adequately secure and protect the District’s IT systems … use, access and loss. The Board and District officials did not: Adopt adequate IT policies or a disaster recovery plan. … IT control weaknesses were communicated confidentially to officials. Key Recommendations Adopt comprehensive IT …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/hudson-city-school-district-information-technology-2020m-157State Agencies Bulletin No. 1683
… Partial Check) Payroll Deduction Vendors (Retirement Refund Checks) Payroll Direct Deposit Returns (Reissued …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1683-new-payroll-check-notification-reportCentral Islip Union Free School District – Financial Management (2013M-380)
… Purpose of Audit The purpose of our audit was to assess the Board’s oversight and management of the … The Central Islip Union Free School District is located in Suffolk County. The District is governed by the Board of … in the appropriating unexpended surplus funds that will not be used to fund the next year’s operations. Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/central-islip-union-free-school-district-financial-management-2013m-380State Comptroller DiNapoli Statement on Boeing Lawsuit Settlement
… following statement today regarding the approval of the settlement of the derivative lawsuit the New York State … and the subsequent grounding of the aircraft. Under settlement approved today by the Delaware Chancery Court, …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-statement-boeing-lawsuit-settlementAnnual Audit
… Purpose The objective of our examination was to determine whether claims were appropriate and complied … totaling nearly $720 million for four sole custody funds in 2017 – the Uninsured Employers Fund, the Special Fund for … automated payment system, where the claims are subjected to various system edits and validation checks, approved by …
https://www.osc.ny.gov/state-agencies/audits/2018/07/26/annual-auditState Agencies Bulletin No. 2183
… Purpose: The purpose of this bulletin is to notify agencies that the pensionable overtime earnings … January 11, 2024. OSC Actions: OSC will update PayServ to reflect the pensionable overtime earnings limit for 2024 … Questions regarding this bulletin may be directed to the Payroll Retirement mailbox. … The purpose of this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2183-tier-5-pensionable-overtime-earnings-limit-calendar-year-2024-employeesState Agencies Bulletin No. 2184
… Purpose: The purpose of this bulletin is to notify agencies of the pensionable overtime earnings limit … January 11, 2024. OSC Actions: OSC will update PayServ to reflect the pensionable overtime earnings limit for 2024 to $20,459.00 for Tier 6 ERS members. Questions: Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2184-tier-6-pensionable-overtime-ot-earnings-limit-calendar-year-2024State Agencies Bulletin No. 2294
… earnings limit for Tier 5 ERS members for calendar year 2025 is $23,369.51. Affected Employees: Employees who are … calendar year thereafter by three percent (3%). Effective Dates: Effective Administration paychecks beginning January 9, 2025 and Institution paychecks beginning January 15, 2025. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2294-tier-5-pensionable-overtime-ot-earnings-limit-calendar-year-2025VII.10.E Cash Advance Reimbursement – VII. State Revenues and Appropriated Loan Receivables
… can view their reimbursement activity by running the NY_AP_CASHADV_REPLENISHMENT query in the SFS. The path to … – Agency GLBU 'FROM DATE’ – Beginning date of agencies choice 'TO DATE’ – Ending date of agencies choice. Guide to Financial Operations REV. 04/07/2017 … All …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10e-cash-advance-reimbursementNorth Warren Central School District – Financial Condition Management (2017M-197)
… Purpose of Audit The purpose of our audit was to determine whether District officials effectively managed … The North Warren Central School District is located in Warren and Essex counties. The District has approximately … budgets included appropriated fund balance that was not used as planned to fund operations. The budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/north-warren-central-school-district-financial-condition-management-2017mOysterponds Union Free School District - Financial Management (2019M-217)
… unassigned fund balance that ranged from 16.5 percent to 27.8 percent of the ensuing year’s appropriations, or four … unassigned fund balance to comply with the statutory limit in a manner that benefits District taxpayers. Develop and … the practice of appropriating fund balance that is not needed or used to fund operations. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/oysterponds-union-free-school-district-financial-management-2019m-217State Agencies Bulletin No. 2302
… Purpose: The purpose of this bulletin is to notify agencies that the pensionable overtime earnings … 6 members of ERS Plan Type 87 are affected. Background: In accordance with Chapter 368 of the Laws of 2018, the … January 15, 2025. OSC Actions: OSC will update PayServ to reflect the pensionable overtime earnings limit for 2025 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2302-tier-6-pensionable-overtime-ot-earnings-limit-calendar-year-2025Town of Moreau – Budgeting and Multiyear Planning (2017M-185)
… Purpose of Audit The purpose of our audit was to determine whether the Board adopted realistic and … March 31, 2017. Background The Town of Moreau is located in Saratoga County, and the Village of South Glens Falls is … due to inadequate budgetary estimates. The Board has not adopted a fund balance policy or a multiyear financial …
https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-moreau-budgeting-and-multiyear-planning-2017m-185Saratoga County – County Bridge Maintenance (S9-13-7)
… Purpose of Audit The purpose of our audit was to determine whether counties are properly maintaining their … The County’s budgeted expenditures totaled $233 million in 2012. The County Department of Public Works is responsible … maintenance, repairs, and replacements. The County does not track maintenance and repairs by bridge, which could make …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/saratoga-county-county-bridge-maintenance-s9-13-7Schuyler Lake Fire District – Financial Activities (2022M-191)
… (Board) established controls over financial activities to safeguard assets. Key Findings The Board did not establish adequate controls over financial activities to safeguard assets . The Board did not: Establish adequate controls over the work of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/02/10/schuyler-lake-fire-district-financial-activities-2022m-191Town of Stratford – Supervisor’s Records (2013M-11)
… Purpose of Audit The purpose of our audit was to review the Supervisor’s accounting records for the period … May 31, 2012. Background The Town of Stratford is located in Fulton County and has a population of 610 residents. An … (OSC) was supported by the accounting records. We did not find evidence in the 2011 and 2012 Board minutes that the …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-stratford-supervisors-records-2013m-11XII.7.C Reprocessing an OSC Denied Voucher – XII. Expenditures
… Section Overview and Policies: Prior to reprocessing a voucher that has been rejected by the … voucher number, but use the invoice number that was used in the original submission to OSC. Business Units should follow the bulkload process …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7c-reprocessing-osc-denied-voucherVII.10.C Reducing a Cash Advance – VII. State Revenues and Appropriated Loan Receivables
… on the part of the agency or could be required by OSC. Any State agency that is expected to discontinue operations must … of Appropriation/AP Adjustment Vouchers of this Chapter: New York State Taxation & Finance Division of the Treasury 110 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10c-reducing-cash-advanceMeridale Rural Fire District - Management of Fund Balance (2018M-178)
… Findings Unassigned fund balance increased from $66,600 to $134,300 (102 percent) from 2014 to 2017, which could fund … budgeted appropriations from 2014 to 2017. The Board has not established any formal reserves or adopted formal … issue. Appendix B includes our comment on the issue raised in the District’s response. … Determine whether the Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/11/30/meridale-rural-fire-district-management-fund-balance-2018m-178