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Village of Dansville – Water and Sewer Operations (2017M-273)
… Purpose of Audit The purpose of our audit was to determine whether the Board effectively … 8, 2017. Background The Village of Dansville is located in the Town of North Dansville in Livingston County. The …
https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-dansville-water-and-sewer-operations-2017m-273Village of Homer – Purchasing and Credit Cards (2017M-112)
… Purpose of Audit The purpose of our audit was to assess controls over … April 13, 2017. Background The Village of Homer is located in the Town of Homer in Cortland County. The Village, which …
https://www.osc.ny.gov/local-government/audits/village/2017/09/08/village-homer-purchasing-and-credit-cards-2017m-112Village of Westfield – Water and Sewer Operations (2014M-209)
… Purpose of Audit The purpose of our audit was to examine the operation of the water and … 17, 2014. Background The Village of Westfield is located in the Town of Westfield in Chautauqua County and has …
https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-westfield-water-and-sewer-operations-2014m-209SUNY Bulletin No. SU-297
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the Factor Change for Fiscal Year … and CYF employees. Affected Employees All SUNY employees in salary Grade 980 with a Pay Basis Code of CAL and CYF are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-297-factor-change-fiscal-year-2020-2021-suny-cal-and-cyfHermon-DeKalb Central School District – Segregation of Duties (2016M-35)
… Purpose of Audit The purpose of our audit was to determine if controls over the District’s cash receipts and nonpayroll disbursements were adequate … The Hermon-DeKalb Central School District is located in the Towns of Canton, DeKalb, Hermon and Russell in St. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/hermon-dekalb-central-school-district-segregation-duties-2016m-35XVI.3.H Materiality – XVI. Financial Reporting
… The determination of materiality and the resulting impact on … surrounding each particular case. Except as provided in the instructions to the Agency Financial Reporting …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3h-materialityDivision of Housing and Community Renewal Bulletin No. DH-5
… and agency shop fee increase. Affected Employees Employees in the Division of Housing and Community Renewal, Agency 01080, in Bargaining … and agency shop fee (code 230) are based on an employee's annual salary, pay basis code, and percentage of time …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-5-dc-37-local-1359-dues-and-agency-shop-fee-increaseState Agencies Bulletin No. 2247
… Purpose: The purpose of this bulletin is to notify agencies of the … 86 are affected. Background: The OT limit for Tier 6 began in the State fiscal year 2012-2013 at $15,000. In accordance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2247-tier-6-pensionable-overtime-ot-earnings-limit-plan-year-2024-employeesState Agencies Bulletin No. 2141
… Purpose: The purpose of this bulletin is to notify agencies of the … 86 are affected. Background: The OT limit for Tier 6 began in the State fiscal year 2012-2013 at $15,000. In accordance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2141-tier-6-pensionable-overtime-ot-earnings-limit-plan-year-2023-employeesJohnson City Central School District – Special Education Services and Medicaid Reimbursements (2021M-186)
… (District) officials ensured students received services in accordance with their individualized education programs … impacted their ability to provide required services. Of the 2,683 required sessions, therapists documented 605 as … C includes our comments on issues raised in the District’s response letter. … Determine whether Johnson City Central …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/johnson-city-central-school-district-special-education-services-andTown of Eden - Real Property Tax Exemptions (2018M-231)
Determine whether select real property tax exemptions are properly supported by adequate documentation
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-eden-real-property-tax-exemptions-2018m-231Village of Northville – Joint Youth Activity Program (2016M-339)
… Purpose of Audit The purpose of our audit was to determine if the Village’s joint youth activity’s financial activities were properly … operate youth development activities for children residing in the Village and the Towns of Northampton, Edinburg, Benson …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/09/village-northville-joint-youth-activity-program-2016m-339Examples from GASB Statement 34 - Statement of Net Assets
… Examples from GASB Statement 34 included in this bulletin, copyright by the … Norwalk, CT 06856 are reprinted by permission. Sample City Statement of Net Assets December 31, 2002 …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-net-assetsTown of Lisle – Highway Department Long-Term Planning (2022M-183)
… report – pdf] Audit Objective Determine whether the Town of Lisle (Town) officials established long-term capital and financial plans to address the Town’s Highway Department equipment and vehicle needs. Key … of major highway equipment and vehicles (67 percent) in use were between three and 17 years beyond their optimal …
https://www.osc.ny.gov/local-government/audits/town/2023/03/17/town-lisle-highway-department-long-term-planning-2022m-183Town of Tompkins Fire District – Board Oversight (2023M-33)
… filed the District’s required annual update document (AUD) for fiscal years 2021 and 2022 . As of May 10, 2023, the …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/06/23/town-tompkins-fire-district-board-oversight-2023m-33State Agencies Bulletin No. 1685
… contained in the 2016-2021 Agreements between the State of New York and the Civil Service Employees Association (CSEA) and … Time II credits in each year of the program. The Governor’s Office of Employee Relations (GOER) Memorandum dated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1685-2018-csea-and-pef-over40-comp-time-ii-cash-outReimbursement of Homeless Shelter Providers – Westhab Inc.’s Coachman Family Center (2020-S-56) 180-Day Response
To determine if the Office of Temporary and Disability Assistance (OTDA) adequately monitors and properly approves reimbursement of claims by homeless shelter providers, such as Westhab Inc.’s Coachman Family Center.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s56-response.pdfTown of Kent – Procurement and Information Technology (2017M-85)
… Purpose of Audit The purpose of our audit was to evaluate controls over procurement and … January 25, 2017. Background The Town of Kent is located in Putnam County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kent-procurement-and-information-technology-2017m-85Village of Bellerose – Procurement and Cash Receipts (2014M-218)
… approximately $1.5 million. Key Findings Village officials do not require the use of a purchase order system when making purchases and do not enforce compliance with the Village’s procurement guidelines. Village officials do not seek competition when purchasing goods and services …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bellerose-procurement-and-cash-receipts-2014m-218Social Media Use Policy
… expressed by users on our social media sites are those of the users and do not necessarily reflect the views or … to its TOS. For more information, consult the host website's TOS. In addition they may indicate that they utilize "cookies," …
https://www.osc.ny.gov/help/social-media-use-policy