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Town of Hoosick – Departmental Cash Collections and Sales Tax Allocation (2016M-428)
… Purpose of Audit The purpose of our audit was to assess the cash collection procedures at the Town's pool … $2.9 million. Key Findings Adequate records were not maintained for collections at the Town's skating rink and … 2016 fiscal years, sales tax of $130,615 that should have been allocated to part-town funds was allocated to …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hoosick-departmental-cash-collections-and-sales-tax-allocation-2016m-428Le Roy Fire Department Inc. – Oversight of Fire Department Finances (2014M-025)
… Purpose of Audit The purpose of our audit was to examine internal controls over the Department’s financial operations for the period January 1, 2012 through … fire protection services to the Village and Town of Le Roy in Genesee County. The Board of Directors generally consists …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/le-roy-fire-department-inc-oversight-fire-department-finances-2014m-025Emerging Manager Definition and Life Cycle
… a Universal Definition and Life Cycle Stages to assist in consistent screening, monitoring and progression of potential candidates for inclusion in the program, independent of asset class considerations. … Majority owner-managed Verifiable successful track record in the proposed strategy Manager orientation towards …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/emerging-manager-definition-and-life-cycleOperational Advisory No. 35
… the ability to issue a personal service (salary) advance payment to eligible employees using the Accounts Payable … module of the Statewide Financial System (SFS). Advance payment to an employee for personal services is not intended … a Cash Advance Chapter VII, Section 10.D - Cash Advance Payment Types Chapter X, Section 5.A - Assigned Single …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/35-personal-service-salary-advancesTown of Wheatfield – Recreation Department Cash Receipts and Information Technology (2013M-200)
… 2012 to the Supervisor. Disbursements were made directly out of the concession stand bank account and were not …
https://www.osc.ny.gov/local-government/audits/town/2013/09/20/town-wheatfield-recreation-department-cash-receipts-and-information-technology-2013mSullivan County – Tourism Promotion Services (2014M-61)
… of the collection and expenditure of the occupancy tax for the period January 1, 2012 through August 21, 2013. … County Legislature. The County’s total 2013 appropriations for all funds were approximately $192.7 million. Key Findings … and benchmarks reflecting the County’s expectations for the use of the money. Key Recommendations Strengthen …
https://www.osc.ny.gov/local-government/audits/county/2014/06/13/sullivan-county-tourism-promotion-services-2014m-61Sayville Public Library – Treasurer (2016M-334)
… Purpose of Audit The purpose of our audit was to review the Library’s Treasurer position for the period …
https://www.osc.ny.gov/local-government/audits/library/2016/12/16/sayville-public-library-treasurer-2016m-334Overview – XI. Procurement and Contract Management
… competition was obtained and an award was made to the low bidder. Commodity, Printing, Miscellaneous Services 1 and … Contracting, Best Value is defined as an award to the low bidder based solely on price. Guide to Financial Operations REV. 06/24/2015 … Quick …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi6-overviewCUNY Bulletin No. CU-130
… were active on both 6/30/00 and 7/1/00: OSC will insert a row, effective 7/1/00, on the employee's Job Data panel, … 7/1/00. If the employee does have an existing 7/1/00 row on the Job Data record with one of these actions, no … rate. However, the system will not update a Job Data row with the new salary rate if the Action on the subsequent …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-130-raises-college-assistants-and-sign-language-interpretersHamilton Fulton Montgomery Board of Cooperative Educational Services – Investment Program (2023M-116)
… flow forecasts to monitor and estimate funds available for investment. Key Recommendations Adopt a comprehensive …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/22/hamilton-fulton-montgomery-board-cooperative-educational-services-investmentSea Breeze Volunteer Fire Association Inc. – Board Oversight (2018M-273)
… operating budgets or ensure proper accounting or financial records were prepared or maintained. As a result: fundraising records were not maintained; cash receipts were not properly … totaling $22,121. As a result, the lack of suitable records limited our ability to determine if funds were …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/02/19/sea-breeze-volunteer-fire-association-inc-board-oversightMunicipal Use of Local Development Corporations and Other Private Entities: Municipal Use of Local Development Corporations and Other Private Entities: Division of Local Government and School Accountability Background, Issues and Recommendations
Municipal Use of Local Development Corporations and Other Private Entities: Municipal Use of Local Development Corporations and Other Private Entities: Division
https://www.osc.ny.gov/files/local-government/publications/pdf/ldcreport.pdfIndustrial Development Agency Board Governance (2017-MS-1)
… through May 31, 2015. Background An IDA is an independent public benefit corporation whose purpose is to promote, …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2017/09/22/industrial-development-agency-board-governance-2017-ms-1Onondaga Cortland Madison Board of Cooperative Educational Services – Cash Management (2023M-40)
… complete report – pdf] Audit Objective Determine whether Onondaga Cortland Madison Board of Cooperative Educational … indicated they plan to initiate corrective action. … audit onondaga cortland madison BOCES cash management …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/02/onondaga-cortland-madison-board-cooperative-educational-services-cash-managementVillage of Oxford – Water Accountability, Claims Audit and Information Technology (2017M-79)
… Purpose of Audit The purpose of our audit was to review the Village’s water accountability, claims audit process and IT policies … 7, 2017. Background The Village of Oxford is located in the Town of Oxford in Chenango County and has a population …
https://www.osc.ny.gov/local-government/audits/village/2017/07/21/village-oxford-water-accountability-claims-audit-and-information-technology-2017mTown of Olean Volunteer Fire Company No. 1, Inc., - Controls Over Financial Activities
… Purpose of Audit The purpose of our audit was to determine whether … Olean Volunteer Fire Company No. 1, Inc. is located in the Town of Olean, Cattaraugus County, and provides fire … or provide the Board with monthly financial reports. Board minutes were missing from 14 of the 20 meetings held during …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/04/03/town-olean-volunteer-fire-company-no-1-inc-controls-overState Agencies Bulletin No. 238
… positions are abolished or inactivated by the Department of Civil Service Affected Employees Employees who are being … who are on a leave of absence without pay ("encumbents") in positions that have been abolished or inactivated … may be removed from direct deposit and the employee's check may be held by OSC pending a final resolution. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/238-abolished-and-inactivated-nystep-positionsState Agencies Bulletin No. 2089
… Purpose The purpose of this bulletin is to notify agencies that the pensionable overtime earnings … Plan Type 87 and TRS Plan Type 86 are affected. Background In accordance with Chapter 504 of the Laws of 2009, … January 12, 2023. OSC Actions OSC will update PayServ to reflect the pensionable overtime earnings limit for 2023 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2089-tier-5-pensionable-overtime-ot-earnings-limit-calendar-year-2023State Agencies Bulletin No. 894
… is ANN or HRY as follows: OSC will automatically insert a row in the employee’s Job Data page to reflect the increase … Military Stipend) or on Workers’ Compensation Leave. The row will be inserted using the payment effective date. OSC will automatically insert a row in the employee’s Job Data page to reflect the increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/894-april-1-2009-salary-and-longevity-increases-employees-represented-civilGreater Southern Tier Board of Cooperative Educational Services – Capital Assets (2024M-35)
… properly monitored and accounted for capital assets. Key Findings BOCES officials did not properly monitor and … $65,400, did not have required asset tags, were not on the inventory asset list and/or had incorrect locations on … the inventory list but was disposed of in October 2018. Key Recommendations Ensure BOCES’ asset records are …
https://www.osc.ny.gov/local-government/audits/boces/2024/06/21/greater-southern-tier-board-cooperative-educational-services-capital-assets-2024m