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Town of Stanford – Former Comptroller’s Records and Reports (2022M-33)
… recordkeeping and reporting duties required of this position. Key Findings The Comptroller did not adequately … recordkeeping and reporting duties required of this position. We identified the following inaccuracies: 88 checks … recordkeeping and reporting duties required of this position …
https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-stanford-former-comptrollers-records-and-reports-2022m-33Retroactive Service Credit Due to Litigation, Settlements, and Arbitration Awards – Enhanced Reporting
… NYSLRS can only award retroactive service credit based on litigation, settlements or arbitration when such actions …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/retroactive-service-credit-due-litigation-settlements-and-arbitration-awardsTonawanda Housing Authority – Housing Occupancy and Information Technology (2016M-381)
… Purpose of Audit The purpose of our audit was to assess the Authority’s housing occupancy … The Authority’s electronic data processing policy fails to address several key IT areas, including acceptable computer …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/05/25/tonawanda-housing-authority-housing-occupancy-and-information-technologyXIV.14.J Depreciation and Modified Approach for Infrastructure Capital Assets – XIV. Special Procedures
… of: Maintaining an asset management system that includes a current inventory of eligible infrastructure assets; Conducting condition assessments of eligible assets and summarizing the results … at the condition level established and disclosed by the State; and Documenting that the assets are being preserved …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14j-depreciation-and-modified-approach-infrastructure-capital-assetsXII.5.G Entering the Appropriate Obligation and Accounting Dates on Vouchers – XII. Expenditures
… Office of the State Comptroller (OSC) prepares the State’s financial statements in compliance with Generally Accepted … the date the agency received the merchandise or completed services or the date the vendor provided the goods or … be the date the transaction is entered into the Statewide Financial System (SFS). The Accounting Date determines the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5g-entering-appropriate-obligation-and-accounting-dates-vouchersOnteora Central School District – Procurement and Claims Auditing (2021M-216)
… School District (District) officials procured goods and services in a cost-effective manner and ensured claims were audited for accuracy and completeness. Key Findings District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/onteora-central-school-district-procurement-and-claims-auditing-2021m-216Town of Urbana – Supervisor’s Financial Records and Reports (2022M-14)
… Town Supervisor (Supervisor) maintained complete, accurate and up-to-date accounting records and reports. Key Findings The Supervisor did not ensure that the Town’s accounting records and reports were complete, accurate, up to date, reliable or …
https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-supervisors-financial-records-and-reports-2022m-14Town of Pulteney – Financial Management and Information Technology (2012M-177)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management and controls over … Board has not established policies and procedures related to acceptable use, online banking, breach notification, or … policies and the Supervisor should establish procedures to ensure that financial duties are adequately segregated …
https://www.osc.ny.gov/local-government/audits/town/2013/04/26/town-pulteney-financial-management-and-information-technology-2012m-177Tupper Lake Central School District – Records and Reports (2021M-14)
… Objective Determine whether complete, accurate and timely accounting records and reports were maintained to allow Tupper Lake Central School District (District) officials to effectively manage the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/25/tupper-lake-central-school-district-records-and-reports-2021m-14Theresa Fire District – Board Oversight and Financial Management (2021M-60)
… on historic trends. Develop and adopt financial plans for maintaining a reasonable level of fund balance. District …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/06/18/theresa-fire-district-board-oversight-and-financial-management-2021m-60Town of Deerfield – Financial Management and Fuel Inventory (2012M-253)
… Purpose of Audit The purpose of our audit was to assess the Town's financial management … January 1, 2011, to July 31, 2012. Background The Town of Deerfield is located in Oneida County and has a population …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-deerfield-financial-management-and-fuel-inventory-2012m-253Collection and Use of the Motor Vehicle Law Enforcement Fee
… fraud. The State Police uses Fee revenue to fund its Auto Theft Unit (ATU) and to detect and reduce motor vehicle …
https://www.osc.ny.gov/state-agencies/audits/2013/07/12/collection-and-use-motor-vehicle-law-enforcement-feeVillage of Dresden – Clerk-Treasurer’s Duties and Multiyear Financial Planning (2013M-3)
… Dresden is located in the Town of Torrey, in Yates County, and has a population of 308. The Village is governed by an … and two Trustees. Budgeted appropriations for the 2012-13 fiscal year were $287,914 for the general fund and $140,900 for the …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-dresden-clerk-treasurers-duties-and-multiyear-financial-planning-2013m-3Division of Housing and Community Renewal Bulletin No. DH-115
… will be processed in separate paychecks dated 10/27/2021 (Administration Pay Period 14L). Due to the issues surrounding … addition, if the employee has any subsequent time off the payroll, the increment code must be evaluated and if an … from 1001 to 2110. The agency must evaluate the employee’s Payroll Status beginning from the time of reallocation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-115-october-2021-district-council-37-dc-37-rent-regulationRipley Central School District – Payroll and Leave Accruals (2021M-53)
… While not required by the District, more than 70 percent of the timecards (30 of 41) were not signed by a supervisor and none were signed by the employee. More than 60 percent of the timecards (25 of 41) were incomplete as a result of …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-payroll-and-leave-accruals-2021m-53Village of Aurora – Treasurer’s Duties and Information Technology (2014M-107)
… Purpose of Audit The purpose of our audit was to review the Village’s financial and information technology operations … Budget appropriations for the general, water and sewer funds in 2013-14 were approximately $651,100 funded primarily …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-aurora-treasurers-duties-and-information-technology-2014m-107Town of Hamlin – Financial Oversight and Information Technology (2012M-197)
… The purpose of our audit was to determine if the Board and Supervisor provided adequate oversight over Town financial operations, accounting functions and information technology to properly account for and safeguard Town assets for the period January 1, 2010, …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-hamlin-financial-oversight-and-information-technology-2012m-197Town of Mansfield – Financial Management and Claims Processing (2012M-241)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management for the period January 1, 2007 to … $1 million. Key Findings The Board adopted budgets using fund balance to reduce the tax levy with no systematic …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-mansfield-financial-management-and-claims-processing-2012m-241Division of Housing and Community Renewal Bulletin No. DH-116
… Cycle/Pay Period Type Payment Effective Date Check Date Administration 14 Lag 09/30/2021 10/27/2021 Eligibility … employees who meet the eligibility criteria and have a Payroll Status of Active, Leave With Pay, or Leave of Absence … on the payment effective date. Eligible employees with a Payroll Status of Leave With Pay and an Action/Reason code of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-116-october-2021-district-council-37-dc-37-performanceGreen Island Power Authority – Electric Billing and Collection (2015M-137)
… our audit was to review the Clerk’s records and procedures for tax collection for the period January 1, 2013 through February 28, 2015. … Village Board of Trustees upon designation by the Mayor. For the fiscal year ended May 31, 2014, the Authority …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/09/04/green-island-power-authority-electric-billing-and-collection-2015m-137