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Spencer Volunteer Fire Company – Apparent Misappropriation of Funds (2015M-114)
… Background The Spencer Volunteer Fire Company is located in the Village of Spencer, Tioga County, and is associated … Spencer, is governed by a three-member Board of Trustees. In 2014, the Company received $29,400 in receipts and made $11,900 in disbursements. Key Findings …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/09/spencer-volunteer-fire-company-apparent-misappropriation-fundsMcConnellsville Fire District – Financial Operations (2014M-19)
… and separate from the Towns of Vienna and Annsville, in Oneida County. The District is governed by a five-member …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/mcconnellsville-fire-district-financial-operations-2014m-19Town of Olean Volunteer Fire Company No. 1, Inc., - Controls Over Financial Activities
… Purpose of Audit The purpose of our audit was to determine whether controls were adequate to ensure that financial activity was properly recorded and … period. The Board does not routinely review bills prior to disbursement. The Company did not maintain records showing …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/04/03/town-olean-volunteer-fire-company-no-1-inc-controls-overCUNY Bulletin No. CU-423
… Program. Affected Employees Employees participating in the CUNY Transit Spending Account Program Effective Date …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-423-new-vendor-cuny-transit-spending-account-programState Agencies Bulletin No. 1192
… Actions Agencies must verify the agency return address for all Department ID(s) associated with their agency as listed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1192-verification-agency-return-address-employee-form-w-2s-wage-and-taxState Agencies Bulletin No. 1095
… of the agency address that will be used on employee Form W-2 for 2011. Effective Date(s) Immediately Agency … on employee Form W-2 Wage and Tax Statements for 2011. OSC Actions OSC will update PayServ with the agency name and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1095-verification-agency-return-address-employee-form-w-2s-wage-and-taxCUNY Bulletin No. CU-220
… Purpose To explain Agency procedures for processing payment of the Nurses’ Health Specialty Differential. Affected … (hourly) Nurse Practitioner Background The annual payment of the Nurses’ Health Specialty Differential is made in … New York State Nurses Association and the City University of New York. Effective Date(s) Checks dated 2/17/05 Eligible …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-220-payment-nurses-health-specialty-differentialCUNY Bulletin No. CU-197
… Purpose To explain Agency procedures for processing payment of the Nurses' Health Specialty Differential. Affected … (hourly) Nurse Practitioner Background The annual payment of the Nurses' Health Specialty Differential is made in … New York State Nurses Association and the City University of New York. Effective Date(s) Checks dated 3/04/04 Eligible …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-197-payment-nurses-health-specialty-differentialTown of Ticonderoga – Capital Project Management (2023M-38)
… project budget-to-actual reports for the Board. For example, budget modifications totaling $3.2 million were not …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-ticonderoga-capital-project-management-2023m-38Brocton Central School District – Claims Audit (2023M-15)
… for payment because they had one or more exceptions . For example: All 100 claims were paid without documentation to …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-claims-audit-2023m-15Morris Central School District – Fund Balance Management (2023M-47)
… fund balance exceeded the 4 percent statutory limit in all three fiscal years by approximately $1.1 million (10.1 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/28/morris-central-school-district-fund-balance-management-2023m-47Village of St. Johnsville – Records and Reports (2015M-1)
… Purpose of Audit The purpose of our audit was to review the Village’s financial operations … 1, 2011 through August 31, 2014. Background The Village of St. Johnsville is located in the Town of St. Johnsville, …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-st-johnsville-records-and-reports-2015m-1Chenango Valley Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-162)
audit school district Chenango Valley
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/chenango-valley-central-school-district-network-user-accounts-andBroome-Delaware-Tioga Board of Cooperative Educational Services – Capital Planning (2023M-1)
… planning, BOCES officials are limited in their ability to set long-term priorities. As a result, BOCES officials did … Ensure that all surplus funds are apportioned back to component and participating school districts. Develop a … and recommendations and have initiated, or they plan to initiate, corrective action. … broome delaware tioga BOCES …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/16/broome-delaware-tioga-board-cooperative-educational-services-capital-planning-2023mRochester Academy Charter School – Credit Cards (2022M-208)
audit school district charter school rochester credit cards
https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/rochester-academy-charter-school-credit-cards-2022m-208Town of German – Supervisor’s Records and Reports (2023M-54)
… (Supervisor) maintained complete, accurate and up-to-date accounting records and reports. Key Findings The former … Incorrectly recorded almost $1 million of highway fund revenues and $57,000 of fire protection fund revenues in the general fund for the 2020 through 2022 …
https://www.osc.ny.gov/local-government/audits/town/2023/07/14/town-german-supervisors-records-and-reports-2023m-54Town of Tompkins Fire District – Board Oversight (2023M-33)
… records. Annually audit the Treasurer’s records or audit all District claims before payment. Ensure the Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/06/23/town-tompkins-fire-district-board-oversight-2023m-33Village of Bemus Point – Clerk-Treasurer (2022M-38)
… deposited, recorded, reported and disbursed Village funds. Key Findings The Clerk-Treasurer did not properly deposit, record, report and disburse Village funds and was arrested in February 2021 and charged with … properly deposited recorded reported and disbursed Village funds …
https://www.osc.ny.gov/local-government/audits/village/2022/07/22/village-bemus-point-clerk-treasurer-2022m-38Village of Akron – Selected Financial Activities (2016M-133)
… Board-approved rates and in a timely manner. Ensure that all financial activity is recorded timely and accurately in …
https://www.osc.ny.gov/local-government/audits/village/2016/08/26/village-akron-selected-financial-activities-2016m-133City of Newburgh – Budget Review (B6-16-17)
… revenue and expenditure projections in the City’s proposed budget for the 2017 fiscal year are reasonable. … deficit in the general fund as of December 31, 2010. New York State Local Finance Law requires all local governments …
https://www.osc.ny.gov/local-government/audits/city/2016/11/10/city-newburgh-budget-review-b6-16-17