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Clifton Park-Halfmoon Fire District No. 1 – Length of Service Award Program (2015M-64)
… properly awarded Length of Service Award Program (LOSAP) service credit for the period January 1, 2012 through … approximately $802,000. Key Findings The District’s LOSAP point system is not consistent with State General … Law (GML). Some firefighters did not receive all of the LOSAP points to which they were entitled under GML. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/clifton-park-halfmoon-fire-district-no-1-length-service-award-program-2015mVillage of Granville - Financial Condition of the Sewer Fund (2018M-49)
… fund deficit. Adopt a fund balance policy to govern the level of fund balance to be maintained in each of the …
https://www.osc.ny.gov/local-government/audits/village/2018/06/29/village-granville-financial-condition-sewer-fund-2018m-49Hudson Valley Community College – Tuition and Fees (2016M-348)
… Purpose of Audit The purpose of our audit was to review the College’s processes for … all sequentially numbered receipts and other documents when conducting file maintenance procedures. Regularly review …
https://www.osc.ny.gov/local-government/audits/community-college/2017/02/03/hudson-valley-community-college-tuition-and-fees-2016m-348Town of Binghamton - Credit Cards and Non-Payroll Disbursements (2018M-94)
… The Board should require adequate documentation to support all vouchers and thoroughly review the documents to determine …
https://www.osc.ny.gov/local-government/audits/town/2018/12/07/town-binghamton-credit-cards-and-non-payroll-disbursements-2018m-94Mamaroneck Union Free School District - Extra-Classroom Activities (2018M-95)
… (ECA) clubs and the central treasurer properly accounted for ECA collections and disbursements. Key Findings The Board and District officials did not adopt and implement procedures … to initiate corrective action. … Mamaroneck Union Free School District ExtraClassroom Activities 2018M95 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/mamaroneck-union-free-school-district-extra-classroom-activities-2018m-95State Agencies Bulletin No. 1081
… Purpose To notify agencies of the additional field, NYS EMPLID, to be printed on … statements. Affected Employees All employees Effective Date(s) Administration checks dated August 31, 2011 and … checks dated September 8, 2011 Background As part of the implementation of the Statewide Financial System …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1081-printing-nys-emplid-employee-paycheck-stubs-and-direct-deposit-adviceTown of Junius – Supervisor’s Records and Reports (2017M-168)
… Board with monthly reports that include an accounting of all cash receipts and disbursements, cash balances and …
https://www.osc.ny.gov/local-government/audits/town/2017/09/22/town-junius-supervisors-records-and-reports-2017m-168Accounts Payable Advisory No. 44
… are enrolled in ePayments . Please refer to Section X.4.D of the Guide to Financial Operations for additional …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/44-contracts-requiring-electronic-paymentsTown of Lindley – Justice Court (2017M-270)
… Purpose of Audit The purpose of our audit was to determine whether the Town Justices … 1, 2016 through November 2, 2017. Background The Town of Lindley is located in Steuben County. The Town maintains a …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/03/16/town-lindley-justice-court-2017m-270Granville Hook and Ladder Volunteer Fire Company – Financial Operations (2017M-105)
… did not maintain adequate records to account for all money received and disbursed by the Company. The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/26/granville-hook-and-ladder-volunteer-fire-company-financialState Agencies Bulletin No. 784
… Purpose To notify agencies of the direct mailing by the Internal … of the State Comptroller (OSC), has partnered with the IRS to encourage employees to file tax returns electronically. … filing will be sent to agency payroll offices directly from the IRS. Agencies can expect to receive the IRS e-File …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/784-benefits-irs-e-fileState Police Bulletin No. SP-151
… . Questions regarding this Bulletin may be directed to the Payroll Deductions mailbox. … To notify agencies of new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-151-new-deduction-code-482-nyspia-emergency-assistance-fundPatchogue-Medford Union Free School District – Budget Review (B7-16-1)
… fund as of June 30, 2006. Local Finance Law requires all local governments that have been authorized to issue …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/patchogue-medford-union-free-school-district-budget-review-b7-16-1Lake Placid Central School District – Claims Auditing (2016M-84)
… Purpose of Audit The purpose of our audit was to examine the District’s claims auditing process for the … Findings The Business Manager prints signed checks prior to the claims auditor’s audit and approval of the … claims. Not all claims were audited and approved prior to payment. Key Recommendations Only print signed checks …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/lake-placid-central-school-district-claims-auditing-2016m-84Patchogue-Medford Union Free School District – Budget Review (B7-15-1)
… fund as of June 30, 2006. Local Finance Law requires all local governments that have been authorized to issue …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/06/patchogue-medford-union-free-school-district-budget-review-b7-15-1Fabius-Pompey Central School District – Budget Review (B3-15-9)
… their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/fabius-pompey-central-school-district-budget-review-b3-15-9Richfield Springs Central School District – Financial Condition (2014M-83)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … excessive balances in reserve funds that can be used to offset budgetary shortfalls in the near term. Key Recommendations Continue to monitor the availability of fund balance to finance …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/richfield-springs-central-school-district-financial-condition-2014m-83Patchogue-Medford Union Free School District – Budget Review (B7-14-2)
… expenditure projections in the District’s tentative budget for the 2014-15 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/12/patchogue-medford-union-free-school-district-budget-review-b7-14-2Chenango Valley Central School District – Budget Review (B4-15-8)
… projections in the District’s tentative budgets for the 2015-16 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/chenango-valley-central-school-district-budget-review-b4-15-8Bradford Central School District – Online Banking (2022M-102)
… all authorized online banking users. Designate a computer for online banking transactions. Periodically monitor …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/bradford-central-school-district-online-banking-2022m-102