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Lake Ronkonkoma Fire District – Bidding and Treasurer’s Office (2015M-9)
… District officials did not consistently adhere to bidding or competitive offering requirements when purchases exceeded … over cash receipts. Segregate the Treasurer’s duties or, when this is not feasible, implement effective oversight …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/05/lake-ronkonkoma-fire-district-bidding-and-treasurers-office-2015m-9Essex Fire District No. 2 – Cash Disbursements (2015M-167)
… Purpose of Audit The purpose of our audit was to examine internal controls over the District’s cash … by appropriate documentation. Require the Treasurer to prepare monthly bank account reconciliations and reports; … should be included with the monthly reports presented to and reviewed by the Board. Prepare and submit the …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/30/essex-fire-district-no-2-cash-disbursements-2015m-167Chemung County Probation Department – Collections and Disbursements (2016M-10)
… Purpose of Audit The purpose of our audit was to examine the Probation Department’s collections and … for probation and nonprobation cases. Key Findings Due to a lack of oversight and policies, delinquent accounts are … home monitoring fees. Formally establish a time frame to disburse restitution payments held by the Department. …
https://www.osc.ny.gov/local-government/audits/county/2016/06/10/chemung-county-probation-department-collections-and-disbursements-2016m-10Annual Financial Report Filing Deadlines
… Annual financial report due dates have been updated to reflect changes for …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-report-filing-deadlinesOrchard Park Central School District - Financial Management and Payroll (2018M-89)
… the tax levy by a total of $4.4 million from 2014-15 to 2017-18. Three teachers were paid stipends at rates not … appropriations and fund balance that will be used to fund operations. Adopt a more comprehensive reserve policy and review reserve fund balances to determine whether the amounts are necessary and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/orchard-park-central-school-district-financial-management-and-payrollCUNY Bulletin No. CU-164
… 12, 2002. Agency Actions Notify affected employees. Payroll Register and Employee's Check/Advice The applicable … earn code and the amount will be displayed on the payroll register and the employee's check or direct deposit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-164-prepaid-legal-service-benefitCUNY Bulletin No. CU-121
… for tax purposes only in the last paycheck of the 2001 calendar year. The benefit will be based on the employee's … 13, 2001. Agency Actions Notify affected employees. Payroll Register And Employee's Check/Advice The applicable … earn code and the amount will be displayed on the payroll register and the employee's check or direct deposit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-121-prepaid-legal-service-benefitCUNY Bulletin No. CU-194
… for tax purposes only in the last paycheck of the 2003 calendar year. The benefit will be based on the employee's … 11, 2003. Agency Action Notify affected employees. Payroll Register and Employee Paycheck/Advice The applicable … earn code and the amount will be displayed on the payroll register and the employee's check or direct deposit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-194-prepaid-legal-service-benefitCUNY Bulletin No. CU-193
… CUNY employees who elect to participate in the Buy Out Waiver program and who are also designated on the Buy Out Waiver Listing submitted by the CUNY University Benefits Office. Background The Health Benefits Waiver Buy Out Program is authorized under IRC Section 125 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-193-cuny-buy-out-waiver-program-payment-cycle-712003-12312003CUNY Bulletin No. CU-220
… Purpose To explain Agency procedures for processing payment of the Nurses’ Health Specialty … agreement with the New York State Nurses Association and the City University of New York. Effective Date(s) Checks … December 21, 2004 from Carmelo Batista, Jr. are eligible for the following Health Specialty Differentials: Full-time …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-220-payment-nurses-health-specialty-differentialCUNY Bulletin No. CU-216
… CUNY employees who elect to participate in the Buy Out Waiver Program and are also designated on the Buy Out Waiver Listing submitted by the CUNY University Benefits Office Background The Health Benefits Buy Out Waiver Program is authorized under IRC Section 125 and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-216-cuny-buy-out-waiver-program-payment-cycle-7104-123104Bohemia Fire District – Purchasing and Employee Overtime Costs (2017M-158)
… bidding requirements when purchasing goods and services or entering into public works contracts that exceed bidding … the practice of preselecting vendors to provide goods or perform services for the District. Adopt policies and …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/03/bohemia-fire-district-purchasing-and-employee-overtime-costs-2017m-158Pine City Volunteer Fire Department, Inc. – Financial Activities (2017M-140)
… officials have not adopted written financial policies or procedures addressing cash receipts, disbursements, claims processing or fundraising accountability. Individual claims were not …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/10/13/pine-city-volunteer-fire-department-inc-financial-activitiesMount Vernon City School District – Purchasing and Claims Auditing (2017M-198)
… Purpose of Audit The purpose of our audit was to determine whether the District purchased goods and … $1.4 million. An unauthorized employee was allowed to override the approval process for 31 purchases totaling … Monitor the activity within the computerized software to prevent unauthorized approvals. Ensure that all claims are …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mount-vernon-city-school-district-purchasing-and-claims-auditing-2017mChallenging a Determination – Special 20- and 25-Year Plans
… When requesting a hearing, include your name, NYSLRS ID number, your return email and mailing addresses, and a phone number where you can be reached during the day. We will send …
https://www.osc.ny.gov/retirement/publications/1517/challenging-determinationVestal Central School District – Fund Balances (2017M-91)
… to examine the District’s financial management practices for the period July 1, 2015 through March 31, 2017. … nine-member Board of Education. Budgeted appropriations for the 2017-18 fiscal year total approximately $76.2 … reserve funds did not have adequate support and plans for the balances. Total fund balance has increased by $6.3 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/vestal-central-school-district-fund-balances-2017m-91Tully Central School District – Financial Management (2016M-359)
… officials have not developed a multiyear financial plan. Key Recommendations Adopt budgets that realistically … and regularly update a multiyear financial and capital plan for a three- to five- year period that addresses the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/tully-central-school-district-financial-management-2016m-359New York Mills Union Free School District – Financial Management (2016M-107)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for … The New York Mills Union Free School District is located in the Towns of Whitestown and New Hartford in Oneida County. … use of fund balance and any economic or environmental factors. … New York Mills Union Free School District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/new-york-mills-union-free-school-district-financial-management-2016m-107Olean City School District – Financial Management (2016M-210)
… by approximately $1.1 million each year. The reserve plan not formally approved by the Board, did not include the … and formally adopt a comprehensive written policy or plan for establishing, funding and using reserve funds. … …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/olean-city-school-district-financial-management-2016m-210Lancaster Central School District – Financial Condition (2016M-101)
… July 1, 2012 through December 8, 2015. Background The Lancaster Central School District (District) is located in the Towns of Lancaster, Cheektowaga and Elma in Erie County. The District, … will be used and replenished to finance related costs. … Lancaster Central School District Financial Condition 2016M101 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lancaster-central-school-district-financial-condition-2016m-101