Search
Town of Inlet – Capital Project Accounting and Internal Controls Over Cottage Rental Receipts (2015M-16)
… and complete and if internal controls over cottage rental collections were adequate and operating effectively … to the Supervisor which accurately reflect all cottage rental revenues received during the month. … and complete and if internal controls over cottage rental collecti …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-inlet-capital-project-accounting-and-internal-controls-over-cottage-rentalBrasher-Winthrop Consolidated Fire District – Board Oversight (2021M-47)
… Consolidated Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of District financial activities. Key Findings The Board did not provide adequate oversight of District financial activities. The Board did not: … BrasherWinthrop Consolidated Fire District District Board of Fire Commissioners Board provided adequate oversight of …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/06/11/brasher-winthrop-consolidated-fire-district-board-oversight-2021m-47East Meredith Rural Fire District – Financial Activities (2021M-26)
… all transactions in a timely manner. Audit and approve 25 claims totaling $15,817 before payment. Maintain adequate supporting documentation for three … duties. Ensure all claims are audited and approved before payment and contain adequate supporting documentation before …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/28/east-meredith-rural-fire-district-financial-activities-2021m-26Newark Central School District - School District Website (S9-19-38)
… District (District) used its resources to maintain a website that provided the public with transparent and … information. Key Findings District officials maintained a website but certain financial information was not posted, … multiyear financial plan, audits and CAPs are on the website in a transparent location. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/newark-central-school-district-school-district-website-s9-19-38Coxsackie-Athens Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-21)
… District (District) used District resources to provide the mental health component of the New York Safe Schools Against … to staff. Key Findings The District did not provide mental health training as required to all staff for the … regulations. Five of the 12 recommended components of mental health that educators should know were not included in …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/coxsackie-athens-central-school-district-mental-health-training-componentLivonia Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-22)
… Central School District (District) used District resources to provide the mental health component of the New York Safe … Violence in Education Act (SAVE Act) training requirement to staff. Key Findings The District did not provide mental health training to all staff for the 2020-21 school year by September 15, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/livonia-central-school-district-mental-health-training-component-new-yorkHarborfields Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-31)
… District (District) used District resources to provide the mental health component of the New York Safe Schools Against … staff. Key Findings The District did not provide mental health training as required to all staff for the … (SED) regulations. Ten of the 12 recommended components of mental health that educators should know were not included in …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/harborfields-central-school-district-mental-health-training-component-newGreenport Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-30)
… complete report - pdf] Audit Objective Determine whether the Greenport Union Free School District (District) used … component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff. Key Findings The District did …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/greenport-union-free-school-district-mental-health-training-component-newVillage of Whitney Point – Cash Disbursements (2013M-69)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls … 1, 2011, through January 29, 2013. Background The Village of Whitney Point is located in the Town of Triangle in Broome … Village of Whitney Point Cash Disbursements 2013M69 …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-whitney-point-cash-disbursements-2013m-69Town of Marilla – Town Supervisor’s Activities (2015M-27)
… Budgeted appropriations for 2015 total approximately $2.8 million. Key Findings The Supervisor relied on a certified public accounting firm (CPA) to maintain the accounting records without oversight, … the Board with reports that were not accurate. The CPA erroneously commingled debt and grant proceeds for …
https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-marilla-town-supervisors-activities-2015m-27Salem Volunteer Fire Department, Inc. - Financial Activities (2019M-205)
… Recommendations Establish procedures to adequately account for all collections received by the Department and ensure …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/12/20/salem-volunteer-fire-department-inc-financial-activities-2019mTown of Camden – Internal Controls Over Salaries/Benefits and Ambulance Services (2014M-82)
… 30, 2013. Background The Town of Camden is located in Oneida County and has a population of approximately 4.930. … paid to the Supervisor for services as cemetery official in the notice of public hearing each year. The Board has not …
https://www.osc.ny.gov/local-government/audits/town/2014/05/30/town-camden-internal-controls-over-salariesbenefits-and-ambulance-services-2014m-82Town of North Collins - Recreation Department Cash Receipts (2020M-68)
… not maintained which precludes the Department and us from confirming all funds collected were recorded and deposited in …
https://www.osc.ny.gov/local-government/audits/town/2020/07/24/town-north-collins-recreation-department-cash-receipts-2020m-68Unified Court System Bulletin No. UCS-138
… eligible for SOS earnings, then the agency must submit a DTA/COR transaction to request that the SOS earnings be … Earnings Time Entry earn codes that are calculated based on an employee’s additional salary factors such as overtime ( … register and the employee’s paycheck stub or direct deposit advice. Questions Questions about processing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-138-retroactive-adjustment-senior-officer-series-sos-differentialCUNY Bulletin No. CU-290
… Employee Record Number. For employees who are Inactive or on Leave Without Pay at the end of Pay Period 26C, the … the following earn codes were used to report earnings on or after 9/30/03: ADJ , BSA , LSI , OWO , RGO , and SLO . … be returned with a completed Next of Kin Affidavit ( Form AC 934-P ) and a Report of Check Exchange ( Form AC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-290-cuny-managerial-pay-plan-retroactive-increases-2003-2006DiNapoli Finds Major Problems with Rochester School District Payments
… decentralized and not administered uniformly, resulting in errors that are costing taxpayers, according to an audit … payments made to 41 (91 percent) of the employees in almost every type of payment made to them, including … of these types of payroll payments. They identified errors in 97 percent of the additional payments tested. In total, …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-finds-major-problems-rochester-school-district-paymentsDetermination of Residency for Tuition Purposes
… that campuses are making accurate residency determinations for students and thus charging the correct tuition rates. The … staff. Of the 64 institutions, 28 offer graduate programs. For fiscal year 2020-21, SUNY had an overall budget of $11.9 … As stated in SUNY Policy 7810: Residency, Establishment of for Tuition Purposes (Residency Policy), each campus is …
https://www.osc.ny.gov/state-agencies/audits/2022/05/26/determination-residency-tuition-purposesState Agencies Bulletin No. 2096.1
… is to notify agencies of OSC’s automatic processing of title changes, reallocations, and increased hiring rates of … Affected Employees: Employees occupying an approved title on or after the effective date of the title change and reallocation are affected. Note : Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/20961-reallocation-nursing-titlesState Agencies Bulletin No. 415
… from the Payroll System upgrade, in the procedure for recovering overpayments from inactive employees. Affected … Amount and Goal Balance are equal. Overpayments may occur for many reasons. In the Payroll System the overpayment can … Payroll System (PaySR) an OVP could not be processed for an inactive employee. In the upgraded Payroll System …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/415-automatic-processing-overpayments-inactive-employeesTown of Lockport – Asphalt Millings Inventory (2025M-55)
… [read complete report – pdf] Audit Objective Did the Town of Lockport (Town) … gravel-size rock. Millings are generally collected during road paving projects that require a certain depth of the existing road to be milled and removed before the road is paved. …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-asphalt-millings-inventory-2025m-55