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VII.10.C Reducing a Cash Advance – VII. State Revenues and Appropriated Loan Receivables
… 3 – Refund of Appropriation/AP Adjustment Vouchers of this Chapter for the amount of the reduction to the advance. The Special … public query in SFS. The appropriate account code from the table below is also required. When used, these …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10c-reducing-cash-advanceVillage of Oyster Bay Cove – Claims Audit (2022M-114)
… for appropriate Village purposes and audited before payment. Key Findings The Board did not ensure that claims … for appropriate Village purposes and audited before payment. The Board reviewed and approved warrants (list of … audit should be limited to those authorized under Village Law and presented at the next regular Board meeting for …
https://www.osc.ny.gov/local-government/audits/village/2022/12/02/village-oyster-bay-cove-claims-audit-2022m-114VII.10.E Cash Advance Reimbursement – VII. State Revenues and Appropriated Loan Receivables
… must submit an AP Voucher charging the appropriate account code for the expenditure made. See Chapter IV, … and Chapter XII, Section 6.L – Replenishing an Advance Account of this Guide for further information. It is not appropriate to use the advance account codes (59001-59005) on a cash advance reimbursement …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10e-cash-advance-reimbursementHancock Central School District – Financial Condition (2013M-187)
… those reserves to be over-funded by approximately $699,000 at June 30, 2013. The Board was more conservative in its … are realistic and based upon all information available at the time the budget is developed. Review all reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/hancock-central-school-district-financial-condition-2013m-187Pocantico Hills Central School District - Procurement (2018M-187)
… sought competition for goods and services not subject to competitive bidding. Noteworthy Achievements The District … Municipal Law and has established adequate procedures to procure goods and services not subject to competitive … bidding. We reviewed the District's procurement of professional services from 26 providers paid $1.08 million …
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)
… online banking transactions. A dedicated computer was used for online banking but authorized users were not provided …
https://www.osc.ny.gov/local-government/audits/village/2021/03/05/village-mayville-online-banking-2020m-150Town 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-11CUNY Bulletin No. CU-275
… Purpose To explain processing of the Prepaid Legal Service Benefit for tax purposes for the 2006 calendar year. Affected Employees Employees in the bargaining units listed below represented by District …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-275-prepaid-legal-service-benefit-cuny-employeesSchool Districts’ Energy Performance Contracts (2015-MR-1)
… report - pdf] We also released five letter reports to the following school districts: Half Hollow Hills Central … Sachem Central School District [pdf] . Purpose of Audit The purpose of our audit was to review the projected cost and/or energy savings achieved by the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/06/school-districts-energy-performance-contracts-2015-mr-1Montezuma Volunteer Fire Department - Financial Operations (2018M-23)
… Prepare and provide monthly bank reconciliations for the membership’s review. Department officials generally …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/05/11/montezuma-volunteer-fire-department-financial-operations-2018mTown of Carrollton – Justice Court Operations (2018M-21)
… fines and fees were properly accounted for. Key Findings The Justices' cash balances exceeded known liabilities by a … 12, 2017, and Court officials were unable to determine the composition of these excess balances. The Justices' bail reports included bail for 18 individuals …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/05/11/town-carrollton-justice-court-operations-2018m-21State Agencies Bulletin No. 2092
… 2012-13 at $15,000. The limit increases each year based on the Consumer Price Index on December 31 of the previous year. The 2023 OT limit is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2092-2023-tier-6-overtime-limit-new-york-city-retirement-systemsState Agencies Bulletin No. 2301
… are affected. Background: OT limit for Tier 6 began in State fiscal year 2012-13 at $15,000. The limit increases … January 9, 2025. OSC Actions: OSC will update the OT limit in PayServ to reflect the $20,958.00 pensionable overtime …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2301-2025-tier-6-overtime-limit-new-york-city-retirement-systemsTown of Wawarsing - Recreation Department Records (2019M-20)
… complete report - pdf] Audit Objective Determine whether the Recreation Director maintained timely, complete and accurate accounting records and reports to allow the Board to properly manage the Town’s Recreation finances. … reports to the Board contained inaccurate counts of program participants and revenue. Key Recommendations The …
https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-wawarsing-recreation-department-records-2019m-20State Agencies Bulletin No. 1767
… Address on Employee Form W2 Wage and Tax Statement for Tax Year 2019 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1767-verification-agency-return-address-employee-form-w-2-wage-and-taxState Agencies Bulletin No. 1597
… of the agency return address that will be displayed on employee Form W-2 for 2017. Effective Date(s) Immediately … this limit. Please indicate “ Agency Return Address ” on the subject line and include your five-digit Department ID … 2017 to ensure that the correct return address is printed on Employee Form W-2 (Wage and Tax Statement) for 2017. OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1597-verification-agency-return-address-employee-form-w-2s-wage-and-taxNorth Warren Central School District – Financial Condition Management (2017M-197)
… exceeding the statutory limit by 13 percentage points. Tax certiorari and unemployment insurance reserves …
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 to comply with the statutory limit in a manner that benefits District taxpayers. Develop and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/oysterponds-union-free-school-district-financial-management-2019m-217Oneida-Herkimer-Madison BOCES – Claim Payments (2015M-350)
… of our audit was to review the BOCES’ claim payments for the period July 1, 2014 through August 31, 2015. … the component districts’ boards. Budgeted appropriations for the 2015-16 fiscal year total approximately $61.5 … supporting documentation before approving the claims for payment. … OneidaHerkimerMadison BOCES Claim Payments …
https://www.osc.ny.gov/local-government/audits/boces/2016/03/11/oneida-herkimer-madison-boces-claim-payments-2015m-350Town of Wolcott – Information Technology (2020M-126)
… Ensure the financial software, Town Clerk’s software and Justice Court software had the necessary controls to … to officials. Key Recommendations Adopt IT policies and a disaster recovery plan. Provide cybersecurity awareness … Town officials generally agreed with our recommendations and indicated they plan to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-information-technology-2020m-126