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Frankfort Hill Volunteer Fire Company - Financial Activities (2020M-47)

… ensured that financial activities were properly recorded and reported and that money was safeguarded. Key Findings The bylaws … provided limited guidance on financial responsibilities and the Board did not establish any supplemental financial … ensured that financial activities were properly recorded and reported and that money was safeguarded …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/06/12/frankfort-hill-volunteer-fire-company-financial-activities

State Agencies Bulletin No. 254

… to change the employee's dues and agency shop based on the part time percent. Upon return from VRWS agencies must make the … CSEA dues for a percentage employee, use the employee's annual salary and multiply the annual by the part time …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/254-csea-union-dues-code-201-and-agency-shop-fee-code-212-employees

Fabius-Pompey Central School District – Claims Auditing (2022M-83)

… District (District) claims were adequately documented, for appropriate purposes and were properly audited and … million and found that they were adequately documented and for appropriate purposes. However, the District needs to … Only pay claims that have been approved and certified for payment by the claims auditor. District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/fabius-pompey-central-school-district-claims-auditing-2022m-83

New York State Financial Reporting

… Comprehensive Financial Report This annual report presents New York State’s financial statements prepared in accordance with … Annual Financial Report Financial Condition Report of New York State This GAAP-based report provides an overview of …

https://www.osc.ny.gov/reports/finance

Clarendon Fire Company – Financial Activities (2023M-50)

… transactions. The Treasurer was not trained or made aware of his financial reporting duties and requirements. Officials …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/08/04/clarendon-fire-company-financial-activities-2023m-50

Franklin Central School District – Information Technology (2022M-19)

… complete report - pdf] Audit Objective Determine whether Franklin Central School District (District) officials adequately managed … user accounts and software and developed an information technology (IT) contingency plan. Key Findings District … Determine whether Franklin Central School District District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/franklin-central-school-district-information-technology-2022m-19

East Rockaway Union Free School District – Extra-Classroom Activity Funds (2020M-85)

… deposits them timely. District officials generally agreed with our recommendations and indicated they planned to …

https://www.osc.ny.gov/local-government/audits/school-district/2021/01/15/east-rockaway-union-free-school-district-extra-classroom-activity-funds

Cayuga County Soil and Water Conservation District – Financial Condition (2020M-91)

… pdf ] Audit Objective Determine whether Cayuga County Soil and Water Conservation District (District) officials … through 2020 adopted budgets were not realistic. Revenue and expenditure estimates were not based on prior years’ actual results or trends and did not contain estimates for all known revenues and …

https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-financial-condition-2020m-91

Chenango County Probation Department – Restitution Payments (S9-20-3)

… As a result, some victims are not receiving payments to which they are entitled or are experiencing significant … did not establish adequate policies and procedures to enforce and monitor restitution obligations. Six of the 20 … followed up on. Officials did not make reasonable efforts to locate victims. In addition, officials did not make …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/chenango-county-probation-department-restitution-payments-s9-20-3

Saratoga County Probation Department – Restitution Payments (S9-20-12)

… and monitor court order restitution obligations. 12 of the 30 restitution orders we reviewed had uncollected …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/saratoga-county-probation-department-restitution-payments-s9-20-12

Rensselaer County Probation Department – Restitution Payments (S9-20-5)

… to enforce and monitor restitution obligations. 13 of 28 restitution orders reviewed had uncollected payments …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/rensselaer-county-probation-department-restitution-payments-s9-20-5

East Rochester Union Free School District – Procurement (2022M-56)

… District (District) officials procured goods and services in accordance with Board policies and applicable statutory … officials did not always procure goods and services in accordance with Board policies and applicable statutory requirements. Of the $1.88 million in purchases tested from 25 vendors, District officials did …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/east-rochester-union-free-school-district-procurement-2022m-56

West Babylon Union Free School District – Claims Audit (2024M-62)

… report – pdf] Audit Objective Determine whether the West Babylon Union Free School District’s (District) claims … Determine whether the West Babylon Union Free School Districts District claims auditor …

https://www.osc.ny.gov/local-government/audits/school-district/2024/09/20/west-babylon-union-free-school-district-claims-audit-2024m-62

Real Property Tax Cap and Tax Cap Compliance

… Tax Cap? Information for Local Governments Information for School Districts Inflation and Allowable Levy Growth Factors … overview of the Property Tax Cap for Local Governments and School Districts. Presenters will discuss the Property Tax … to complete the tax cap form using OSC's online reporting system. For Local Governments Webinar On Demand Slide Show …

https://www.osc.ny.gov/local-government/property-tax-cap

State Agencies Bulletin No. 1374

… Purpose The purpose of this bulletin is to provide agency payroll staff with OSC’s current … Schedule. Affected Employees Employees whose gross salary is insufficient to cover all active deductions. OSC Actions The Deduction Priority Schedule is used to determine the order in which deductions are taken …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1374-deduction-priority-schedule-updated

EDSS - Create Users and Assign Roles

… staff in your organization. Your User ID and password is intended strictly for individual use. Never allow other … and lock or unlock the account. Basically, an authorizer is a user who has administrative control over the account. …

https://www.osc.ny.gov/state-agencies/contracts/edss-create-users-and-assign-roles

Hastings-on-Hudson Union Free School District - Information Technology (2023M-104)

Determine whether HastingsonHudson Union Free School District District officials ensured that unneeded network user accounts were disabled timely

https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/hastings-hudson-union-free-school-district-information-technology-2023m

State Agencies Bulletin No. 297

… Purpose To explain an automatic dues and agency shop fee increase. Affected … CSEA Dues and Agency Shop fees are not to be increased if an employee has an increase in annual salary. Agencies must change the dues … To explain an automatic dues and agency shop fee increase …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/297-csea-dues-and-agency-shop-fee-increase-deduction-codes-201-and-212