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CUNY Bulletin No. CU-434
… Option 1 Continuous Giving Program Option 2 Calendar Year 2012 Program Agency Actions A new on-line enrollment … in PayServ. An electronic file will be created and sent to OSC to insert a row in the general deduction page … for 2012, the Goal Amount and Goal Balance will roll up on the newly inserted row unless the Goal Amount and Goal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-434-2012-united-way-cuny-campaignCUNY Bulletin No. CU-454
… for processing payroll deductions for the 2013 United Way of CUNY Campaign deduction code 897. Affected Employees All … will not manually enter these transactions in PayServ. An electronic file will be created and sent to OSC to insert … insert a row and continue with Step 6. If there is not an existing row for the United Way of CUNY Deduction Code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-454-2013-united-way-cuny-campaignState Comptroller DiNapoli Releases Municipal & School Audits
… following local government and school audits were issued. Town of DeWitt – Planning and Zoning, and Recreation Departments’ Collections … totaling $73,732, 18 were not in accordance with the board’s fee structure, and 16 were not deposited in a timely …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-school-auditsOversight of Nurse Hiring and Retention
… and Hospitals) ensured that direct hire and temporary nurses were appropriately screened before they were hired and had policies and procedures in place to ensure that nurses are routinely monitored once hired. Our audit scope included all currently employed direct hire nurses as of May 2, 2017 and all temporary nurses as of …
https://www.osc.ny.gov/state-agencies/audits/2018/07/16/oversight-nurse-hiring-and-retentionState Agencies Bulletin No. 1523
… To continue the partnership and collaborative efforts of agency Personnel/Payroll Officers and the Office of the State Comptroller (OSC) in reconciling employees’ … with SSA. Internal Revenue Code §6721 imposes a penalty of $260 per infraction for every information return that is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1523-verification-employees-social-security-number-ssn-and-name-be-reportedOpinion 2024-1
… of all public and privately owned lead water service lines in the City without violating Section 1 of Article 8, … public funds to replace privately owned lead water service lines on private and public properties to remediate this … publicly and privately-owned portions of lead service lines) pursuant to its lead service line replacement program. …
https://www.osc.ny.gov/legal-opinions/opinion-2024-1Campbell-Savona Central School District – Budget Review (B2-13-12)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … located in Steuben County, issued debt totaling $3,250,000 to liquidate the accumulated deficit in the District’s … limit. Key Recommendation Review the tentative budget and use unexpended surplus funds in excess of the 4 percent limit …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/campbell-savona-central-school-district-budget-review-b2-13-12Travel Advisory No. 5
… and Expense was updated. Guidance: The Office of the State Comptroller (OSC) updated Chapter XIII, Section 3 – … of record only when the agency has complied with the State’s record retention policies and the GFO , Chapter XIV, …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/5-gfo-updates-record-retention-travel-and-expenseOperational Advisory No. 28
… for Processing SFS Transactions in Production after Fiscal Year End (FYE) Processes are Complete Guidance : When FYE …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/28-guidance-processing-sfs-transactions-production-after-fiscal-year-end-fyeVillage of Hastings-on-Hudson - Board Oversight (2018M-92)
… Determine whether the Board provided adequate oversight to ensure that Village resources are safeguarded. Key Findings The Board did not: Appoint a Treasurer to oversee financial operations as required by New York State … and procedures to clearly state job responsibilities. Use competitive methods such as RFPs or quotes to select …
https://www.osc.ny.gov/local-government/audits/village/2018/10/26/village-hastings-hudson-board-oversight-2018m-92Wilson Central School District – Reserves and Fuel Accountability (2016M-44)
… July 1, 2011 through December 22, 2015. Background The Wilson Central School District is located in the Towns of Wilson, Cambria, Lockport, Newfane and Porter in Niagara … safeguard and account for the District’s fuel supplies. … Wilson Central School District Reserves and Fuel …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/wilson-central-school-district-reserves-and-fuel-accountability-2016m-44West Islip Union Free School District – Financial Management (2022M-40)
… The Board appropriated fund balance that was not needed to fund operations and was not transparent when funding … Annually appropriated fund balance that was not needed to pay operational expenses and made year-end unbudgeted … discontinue appropriating fund balance that is not needed. Use overfunded reserves to benefit District residents as …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/west-islip-union-free-school-district-financial-management-2022m-40Minerva Central School District – Financial Condition Management (2020M-60)
… condition. Key Findings District officials can do more to effectively manage the District’s financial condition. … and annually appropriated fund balance that was not used to finance operations. Unrestricted fund balance ranged … fund balance to comply with the statutory limit and use excess funds in a manner beneficial to taxpayers. Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/minerva-central-school-district-financial-condition-management-2020m-60Town of Washington – Information Technology (2013M-164)
… 1, 2012, to December 31, 2012. Background The Town of Washington is located in Dutchess County and has a population … operations. Adopt a breach notification policy. … Town of Washington Information Technology 2013M164 …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-washington-information-technology-2013m-164Brighton Memorial Library – Board Oversight (2015M-116)
… January 1, 2014 through February 28, 2015. Background The Brighton Memorial Library is a municipal library located in the Town of Brighton, Monroe County. The Library, which received its … and their corresponding reconciliations monthly. … Brighton Memorial Library Board Oversight 2015M116 …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/brighton-memorial-library-board-oversight-2015m-116Town of Greig – Long-Term Planning (2023M-13)
… As a result, the Board lacks important tools to project current and future operating and capital needs and has not … capital assets and found: 15 of the 27 pieces of major highway equipment (56 percent) were beyond their optimal useful life. Some of the highway equipment beyond optimal useful life had observable …
https://www.osc.ny.gov/local-government/audits/town/2023/05/19/town-greig-long-term-planning-2023m-13Delhi Joint Fire District – Cash Receipts and Disbursements (2020M-142)
… maintained and the Treasurer’s records are not reconciled to ensure that all receipts were deposited. $4,700 in fees … Recommendations Require someone other than the Treasurer to maintain a receipt log to verify that money collected has been deposited. Document …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/delhi-joint-fire-district-cash-receipts-and-disbursements-2020m-142Town of Brownville Joint Fire District - Board Oversight (2018M-207)
… and approved by the Board. The District used debit cards to make purchases totaling approximately $14,000. The Board … by law. Certain Treasury duties were improperly assigned to a professional service provider and third-party vendors (vendors) had access to District bank accounts to withdraw electronic payments. …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/01/25/town-brownville-joint-fire-district-board-oversight-2018m-207Town of Seneca Falls - Town Hall Capital Project (2018M-220)
… Key Findings The Board established an initial amount to be used from its capital reserve for the project of nearly … planned for the project, which resulted in the need to borrow $885,000 from the Tax Stabilization Reserve to … orders prior to the commencement of work. Ensure that the use of reserve funding sources for capital projects are in …
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-seneca-falls-town-hall-capital-project-2018m-220Town of Tonawanda – Recreation Fees (2017M-133)
… Purpose of Audit The purpose of our audit was to review the Recreation Department’s cash … 1, 2016 through April 18, 2017. Background The Town of Tonawanda is located in Erie County and has a population …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-tonawanda-recreation-fees-2017m-133