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Town of Willsboro– Internal Controls Over Selected Financial Operations (2014M-68)
The purpose of our audit was to review the Towns internal controls over selected financial operations for the period January 1 2012 through November 30 2013
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-willsboro-internal-controls-over-selected-financial-operations-2014m-68Sherrill City School District - Future Farmers of America Extra-Classroom Activity Fund (2019M-251)
… the District established adequate internal controls to ensure Future Farmers of America (FFA) extra-classroom … and disbursements. We found: District officials did not perform an annual audit of FFA records during our audit … our findings and recommendations and indicated that they have initiated, or planned to initiate, corrective action. … …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sherrill-city-school-district-future-farmers-america-extra-classroomLegal Aid Society
… Purpose The objective of our examination was to determine whether payments Unified Courts System (Courts) … Legal Aid $412,184 for fringe benefit expenses that were not actual and allowable under the terms and conditions of … the terms and conditions of the contract, officials may have increased the likelihood of identifying the …
https://www.osc.ny.gov/state-agencies/audits/2015/08/26/legal-aid-societyTown of Richford - Town Clerk/Tax Collector (2019M-236)
… Collector (Clerk) properly remitted and deposited money in a timely manner. Key Findings Real Property Taxes … Treasurer in a timely manner. Deposit real property tax money and clerk fees in a timely manner. Town officials … ClerkTax Collector Clerk properly remitted and deposited money in a timely manner …
https://www.osc.ny.gov/local-government/audits/town/2020/03/27/town-richford-town-clerktax-collector-2019m-236State Agencies Bulletin No. 2182
… Purpose: The purpose of this bulletin is to notify agencies of the following maximum contribution limits for employees enrolled in the New York State Deferred Compensation Plan for calendar … of $46,000.00 for calendar year 2024. Employees are not eligible to choose both the “Retirement Catch-Up” and the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2182-deferred-compensation-maximum-contributions-limits-calendar-year-2024State Agencies Bulletin No. 2088
… Purpose The purpose of this bulletin is to notify agencies of the following maximum contribution limits for employees enrolled in the New York State Deferred Compensation Plan for calendar … of $45,000.00 for calendar year 2023. Employees are not eligible to choose both the “Retirement Catch-Up” and the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2088-deferred-compensation-maximum-contributions-limits-calendar-year-2023Niagara County – Consumer Protection: Accuracy of Weights and Measures (S9-24-6)
… are at increased risk of paying more than necessary for goods and services. Specifically: Thirty-nine of 185 …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/niagara-county-consumer-protection-accuracy-weights-and-measures-s9-24-6SUNY Bulletin No. SU-251
… Purpose To notify agencies of the renaming of TDA deduction code 404 … (MVC) project. Affected Employees Employees who currently have one of the following TDA deductions: Deduction Code … field. This will be zero (0) for employees that did not have deduction code 404 prior to 10/19/2017. All …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-251-modification-state-university-new-york-suny-tax-deferredTown of Riverhead - Peconic Bay Community Preservation Funds (P7-23-25)
… the Peconic Bay Community Preservation Fund (CPF) to ensure that all collections were properly supported, … were proper and supported. However, Town officials did not always follow the Town’s collections procedures and, as a … of our findings and recommendations, but indicated they have initiated corrective action. … Determine whether Town of …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-riverhead-peconic-bay-community-preservation-funds-p7-23-25Justice Court Fund: Invoice Billing Program
… and village justice courts and municipalities participate in our Invoice Billing Program (IBP). Summary of the Invoice … Process Each justice submits his or her monthly report to the Justice Court Fund (JCF). At the time of filing each … to the village, the town invoice will instruct the CFO to pay the village and we will send the village a separate …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-invoice-billing-programConservation Fund – Sources and Uses of Funds
… was established in 1925 to provide a stable, long-term source of revenue to help support the Department of … managing fish and wildlife populations. The Fund's primary source of revenue is the sale of licenses to sportsmen for … since license fees were raised in 2009, largely due to a one-time spike of over 100,000 lifetime license sales, the …
https://www.osc.ny.gov/state-agencies/audits/2013/10/09/conservation-fund-sources-and-uses-fundsAdaptive Solutions Multi Services, PLLC - Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Adaptive Solutions … 2018, we identified $803,921 in reported costs that did not comply with the requirements in the RCM and the CFR … cost-based programs. The costs for 1:1 aides should have been reported on the Adaptive Solutions’ CFRs under the …
https://www.osc.ny.gov/state-agencies/audits/2024/10/09/adaptive-solutions-multi-services-pllc-compliance-reimbursable-cost-manualQuaker Street Fire District – Board Oversight (2021M-96)
… Board of Fire Commissioners (Board) provided oversight to ensure purchases complied with the District’s procurement … (AUDs) were filed timely. Key Findings The Board did not ensure all disbursements complied with the procurement … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/12/29/quaker-street-fire-district-board-oversight-2021m-96AFR Modernization – Employee and Retiree Benefits Schedule Webinar Presentation
In this session, attendees will learn how to complete the Employee and Retiree Benefits Schedule. Our staff will provide a live demonstration of how to complete this schedule and how to resolve any triggered validation rules.
https://www.osc.ny.gov/files/local-government/academy/pdf/afr-modernization-employee-and-retiree-benefits-presentation-07-20-22.pdfIX.7 Overview – IX. Federal Grants
… The record keeping for individual grants is designed to conform to the provisions of the related grant agreement, … them. Onboarded agency project and grant managers will have the ability to delay expenditures from flowing into the drawdown process that will not be immediately disbursed or for which federal approval …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7-state-accounting-and-reporting-overviewVillage of Suffern – Budget Review (B24-6-3)
… The Village, located in Rockland County, is authorized to issue debt not to exceed $5 million to liquidate the accumulated … Finance Law Section 10.10 requires local governments that have been authorized to issue obligations to fund operating …
https://www.osc.ny.gov/local-government/audits/village/2024/04/12/village-suffern-budget-review-b24-6-3Tax Check-Off Technical Amendment
… to Chapter 57 of the laws of 2016 (Public Protection and General Government Article VII) – A.9290 (Farrell) – …
https://www.osc.ny.gov/legislation/tax-check-off-technical-amendmentXII.10.B Business Continuity Plan – Critical Payments During an Emergency – XII. Expenditures
… the Budget (DOB) and OSC. The cutover between fiscal years in the Statewide Financial System (SFS) will utilize these … the payment, the Business Unit shall submit a paper form claim AC 3253-S – Claim for Payment along with a Business … , by fax at (518) 473-4392, or through the mail to: Bureau of State Expenditures Audit Services - …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10b-business-continuity-plan-critical-payments-during-emergencyMonitoring of Construction Management
… Objectives To determine if the Office of General Services (Office) is … for a contract valued at approximately $1.8 million, did not meet the criteria outlined in the Request for Proposals … As a result, the $207,316 paid to the WBE should not have been claimed as credits toward the MWBE goals. Key …
https://www.osc.ny.gov/state-agencies/audits/2021/12/30/monitoring-construction-managementFranklin-Treadwell Fire District – Disbursements (2021M-16)
… to ensure disbursements were authorized, supported and for appropriate District purposes. Key Findings Although … officials, disbursements were authorized, supported and for appropriate District purposes. However, the failure to review disbursement activities increases the risk for unauthorized and inappropriate …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/21/franklin-treadwell-fire-district-disbursements-2021m-16