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CUNY Bulletin No. CU-276
… below who receive a paycheck or direct deposit advice statement dated November 22, 2006 and who did not have the … and the employee’s paycheck stub or direct deposit advice statement. Questions Questions regarding this bulletin may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-276-prepaid-legal-service-benefit-cuny-employeesOrleans County – Department of Social Services (2012M-222)
… income, shelter, or recertification. All 25 child care cases we reviewed were eligible for child care assistance and had been recertified for assistance every … six months. However, we were unable to determine if child care was only provided when the client was at work or school …
https://www.osc.ny.gov/local-government/audits/county/2013/01/18/orleans-county-department-social-services-2012m-222Rockland Board of Cooperative Educational Services – Administrator Compensation, Financial Management and Purchasing (2017M-60)
… Purpose of Audit The purpose of our audit was to review administrative compensation, purchasing and … more than $14.6 million in restricted funds that should have been returned to component districts. The Board has not adopted a written …
https://www.osc.ny.gov/local-government/audits/boces/2017/12/15/rockland-board-cooperative-educational-services-administrator-compensationRoxbury Central School District – Financial Condition (2013M-207)
… expenditure estimates that are realistic and based upon all information available at the time the budget is developed. Review all reserve balances and determine if the amounts reserved …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/01/roxbury-central-school-district-financial-condition-2013m-207Skaneateles Central School District – Records and Reports (2015M-154)
Skaneateles Central School District Records and Reports 2015M154
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/16/skaneateles-central-school-district-records-and-reports-2015m-154West Irondequoit Central School District – Financial Management and Separation Payments (2016M-180)
… The District’s reported expenditures for the 2015-16 fiscal year totaled approximately $68.4 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/west-irondequoit-central-school-district-financial-management-andTown of Marion – Misappropriation of Justice Court Cash Collections (2023M-149)
… – pdf] Audit Objective Determine whether the Justices and Town of Marion (Town) Board provided adequate oversight … collections were properly deposited, recorded, reported and remitted. Key Findings The Justices and Board did not provide adequate oversight of Court …
https://www.osc.ny.gov/local-government/audits/town/2024/01/26/town-marion-misappropriation-justice-court-cash-collections-2023m-149Wallkill Central School District – Claims Auditing (2023M-52)
… to the Board. As a result, the Board was not aware of all claims paid. The claims auditor’s deficiencies with … Recommendations Conduct a thorough and deliberate audit of all claims to ensure that they contain sufficient budget …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/29/wallkill-central-school-district-claims-auditing-2023m-52City of Amsterdam – Recreation Department (2023M-29)
… . Tickets cost $45 to drink beer and $5 for designated drivers . Officials could not support the number of tickets … the 10-hour Italiafest and wine tasting with no record of how many people attended the event . However, based on the …
https://www.osc.ny.gov/local-government/audits/city/2023/07/21/city-amsterdam-recreation-department-2023m-29East Hampton Union Free School District – Network and Financial Application Access and Information Technology Contingency Planning (2022M-8)
… access, lost data, and inability to recover from a network disruption. We confidentially communicated … enabled network user accounts were not logged into in the last six months. Accounts grant access to sensitive … plan. District officials disagreed with certain findings in our report but indicated that they will initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/08/east-hampton-union-free-school-district-network-and-financial-applicationTown of Hempstead Sanitary District No. 1 – Selected Financial Activities (2015M-206)
… resolutions or maintain accurate leave records and, as a result, paid nine employees for unused sick and vacation … so. The Treasurer did not prepare bank reconciliations in a timely manner. The Treasurer did not file 2012-14 annual … and ensure that any employee who receives additional group life insurance coverage pays the correct premium. …
https://www.osc.ny.gov/local-government/audits/district/2016/03/18/town-hempstead-sanitary-district-no-1-selected-financial-activities-2015m-206Elmwood Village Charter School – Student Enrollment and Billing (2013M-174)
… The Elmwood Village Charter School, located in the City of Buffalo, Erie County, is governed by a Board of … that currently has 10 members, including two parent representatives. The School’s operating expenses for the …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/23/elmwood-village-charter-school-student-enrollment-and-billing-2013m-174Town of West Union – Board Oversight and Cash Receipts and Disbursements (2014M-307)
… 26, 2014. Background The Town of West Union is located in Steuben County and had a population of 312 as of the 2010 census. The Town, which is … The Board did not adopt structurally balanced budgets. In each of the fiscal years 2011 through 2013, the general …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-west-union-board-oversight-and-cash-receipts-and-disbursements-2014m-307Chautauqua County Soil and Water Conservation District - Cash Receipts and Disbursements (2017M-199)
… that receipts were properly recorded and deposited in the bank and that disbursements were properly supported and … cash receipts were properly recorded and deposited in the bank and that disbursements were properly supported and …
https://www.osc.ny.gov/local-government/audits/district/2019/08/09/chautauqua-county-soil-and-water-conservation-district-cash-receipts-andDraft a DRO Using the NYSLRS Template – Divorce and Your Benefits
… Orders (DROs) are subject to review and acceptance by the NYSLRS Matrimonial Bureau. NYSLRS’ Divorce and Your Benefits information and the appropriate publication for the member’s tier and retirement plan should be carefully reviewed before a DRO is …
https://www.osc.ny.gov/retirement/members/divorce/draft-dro-using-nyslrs-templateTown of Charleston – Internal Controls Over Payroll Processing (2013M-326)
… The Town of Charleston is located in Montgomery County and has a population of approximately 1,400 residents. The Town Board comprises an elected Town Supervisor and four other elected members. The Town's budgeted … department employees, the Town lacks written policies and procedures to provide guidance to Town officials on how …
https://www.osc.ny.gov/local-government/audits/town/2014/01/31/town-charleston-internal-controls-over-payroll-processing-2013m-326Village of Allegany – Vehicle Fuel (2012M-308)
… of Allegany is located in Cattaraugus County and has a population of approximately 1,800 residents. The Village … $1.7 million for the general ($1 million), water ($300,000) and sewer ($400,000) funds. Key Findings Village officials did not seek …
https://www.osc.ny.gov/local-government/audits/village/2014/01/31/village-allegany-vehicle-fuel-2012m-308Village of Dannemora – Internal Controls Over Cash Receipts (2013M-7)
… is located within the Towns of Dannemora and Saranac in Clinton County. The Village is governed by a Board of … without detection. The Village has not utilized the Deputy in a manner that would create some segregation of duties over …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-dannemora-internal-controls-over-cash-receipts-2013m-7Town of Covington – Town Supervisor (2013M-371)
… November 13, 2013. Background The Town of Covington is located in Wyoming County and has a population of 1,232. … records and reports. The Town’s highway fund does not have sufficient fund balance to cover its operations if it pays back a $139,000 interfund loan to the general fund. …
https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-covington-town-supervisor-2013m-371City of Cortland – Non-Contractual Employees’ Payroll Benefits (2020M-161)
… - pdf ] Audit Objective Determine whether the City of Cortland’s (City) non-contractual (NC) employees’ payroll … As a result, we found: Seven NC employees earned 2,213 more hours of leave than employees in the collective …
https://www.osc.ny.gov/local-government/audits/city/2021/08/27/city-cortland-non-contractual-employees-payroll-benefits-2020m-161