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Franklin Central School District – Health Insurance Cost Savings (2016M-50)
… Background The Franklin Central School District is located in six towns of Delaware and Otsego Counties. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/06/franklin-central-school-district-health-insurance-cost-savings-2016m-50XV.16.C Agency Financial Reporting Package (AFRP) – XV. End of Year
… the Office of the State Comptroller (OSC) to gather data-in-process which has not been entered into the Statewide … the reporting period closing date. The AFRP is activated in March for entities to report required fiscal year end data-in-process. It is also activated quarterly for entities to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv16c-agency-financial-reporting-package-afrpOperational Advisory No. 9
… Year Escheatment Guidance : Guidance: State checks issued in calendar year 2023 will be escheated according to the …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/9-current-year-escheatmentTown of Guilderland – Employee Compensation and Benefits (2015M-262)
… 31, 2015. Background The Town of Guilderland is located in Albany County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-guilderland-employee-compensation-and-benefits-2015m-262Bath Central School District - Online Banking (2018M-79)
… was limited or provide users with cyber security training. In addition, sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/13/bath-central-school-district-online-banking-2018m-79Tompkins County – Solid Waste (2014M-336)
… July 7, 2014. Background Tompkins County is located in the Southern Tier and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/county/2015/03/06/tompkins-county-solid-waste-2014m-336Village of Avon - Board Oversights and Professional Services (2018M-30)
… for capital reserves and all operating expenditures in appropriate operating funds and use capital reserves for …
https://www.osc.ny.gov/local-government/audits/village/2018/05/18/village-avon-board-oversights-and-professional-services-2018m-30Ulster County Community College - Retiree Health Insurance and Payroll (2018M-123)
… eligibility of retirees, and inappropriately paid $2,092 in premiums for two deceased individuals. Segregate payroll …
https://www.osc.ny.gov/local-government/audits/community-college/2018/10/26/ulster-county-community-college-retiree-health-insurance-and-payrollBrighter Choice Charter School for Boys - Payroll (2018M-139)
… Audit Objective Determine whether internal controls were in place to ensure that employee compensation was accurate, …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/10/12/brighter-choice-charter-school-boys-payroll-2018m-139Frontier Central School District - Procurement of Professional Services (2018M-98)
… whether the District procured professional services in accordance with Board policies and applicable statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/frontier-central-school-district-procurement-professional-services-2018mVillage of Scottsville - Financial Management (2018M-75)
… properly supported, for valid Village expenses and in compliance with required statutes and policies. Village …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-scottsville-financial-management-2018m-75Southern Cayuga Lake Intermunicipal Water Commission – Financial Operations (2015M-149)
… Commission was established by an intermunicipal agreement in 1974 to provide high-quality water to the approximately …
https://www.osc.ny.gov/local-government/audits/joint-activity/2015/09/11/southern-cayuga-lake-intermunicipal-water-commission-financial-operationsTown of Hunter - Information Technology (2018M-262)
… that IT hardware and software inventories are up-to-date. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/town/2019/05/24/town-hunter-information-technology-2018m-262Town 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-244Town of Plainfield – Road and Equipment Maintenance (2016M-307)
… July 7, 2016. Background The Town of Plainfield is located in Otsego County and has a population of 915. The Town is …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-plainfield-road-and-equipment-maintenance-2016m-307State Agencies Bulletin No. 1367
… Administration Paychecks dated January 14, 2015 Background In accordance with Chapter 504 of the Laws of 2009, the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1367-tier-5-pensionable-overtime-earnings-limit-calendar-year-2015-employeesState Agencies Bulletin No. 1218
… Institution Paychecks dated January 10, 2013 Background In accordance with Chapter 504 of the Laws of 2009, the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1218-tier-5-pensionable-overtime-earnings-limit-calendar-year-2013Erie County Soil and Water Conservation District – Cash Receipts and Disbursements (2016M-232)
… system of controls but did not document the system in a written policy. Key Recommendation Adopt written …
https://www.osc.ny.gov/local-government/audits/district/2016/09/09/erie-county-soil-and-water-conservation-district-cash-receipts-and-disbursementsVillage of Newark Valley – Capital Planning (2016M-289)
… 2016. Background The Village of Newark Valley is located in Tioga County and has a population of approximately 960. …
https://www.osc.ny.gov/local-government/audits/village/2016/11/18/village-newark-valley-capital-planning-2016m-289State Agencies Bulletin No. 1290
… Administration Paychecks dated January 15, 2014 Background In accordance with Chapter 504 of the Laws of 2009, the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1290-tier-5-pensionable-overtime-earnings-limit-calendar-year-2014-employees