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Village of Rockville Centre – Cash Receipts from Recreational Activities and Information Technology (2013M-63)
… We found that copies of back-up data are not stored in a secure off-site location, and the Board has not developed a … cash. Ensure that back-up copies of data are stored at a secure off-site location for retrieval in case of an …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-rockville-centre-cash-receipts-recreational-activities-and-informationVillage of Chatham – Internal Controls Over Selected Financial Activities (2013M-132)
… 26, 2012. Background The Village of Chatham is located in Columbia County. The Village is governed by an elected … procedures and leave accruals. We identified 79 errors in nine employees’ accrual records. There were no timesheets … all Village bank accounts or update the accounting records in a timely manner. Further, the Board did not ensure that …
https://www.osc.ny.gov/local-government/audits/village/2013/08/23/village-chatham-internal-controls-over-selected-financial-activities-2013m-132City of North Tonawanda – Financial Operations (2012M-203)
… at Canal Fest and a variety of raffles, bingo, and other games of chance. We identified fire company fundraisers that …
https://www.osc.ny.gov/local-government/audits/city/2013/02/08/city-north-tonawanda-financial-operations-2012m-203Wyoming County Industrial Development Agency – Project Management (2015M-62)
… Street Business Center project converting 28,000 square feet of a vacant mill into an office building is for a proper …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/wyoming-county-industrial-development-agency-projectTown of Clarkson – Budgeting and Board Oversight (2013M-339)
… million. Key Findings The Board did not develop policies or procedures for budgeting practices and, as a result, … budgets. The Board also has not adopted, reviewed, updated or enforced adequate financial-related policies to ensure … segregate the financial duties of the Supervisor’s office or implement effective compensating controls, such as …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-clarkson-budgeting-and-board-oversight-2013m-339Town of Clarence – Controls Over Fuel and Vehicle Fleet Management (2013M-312)
… 18, 2013. Background The Town of Clarence is located in Erie County and has a population of approximately 30,000 … dispensing fuel to document each transaction in a log. Regularly compare documented amounts to the master meter readings to ensure fuel dispensed according to the log agrees with meter readings. Combine the fuel needs of the …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-clarence-controls-over-fuel-and-vehicle-fleet-management-2013m-312Town of Dansville - Board Oversight (2014M-115)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of Town assets and the … Key Findings The Board has not provided adequate oversight to safeguard Town assets. Specifically, the Board has not adopted adequate policies to ensure Town assets are safeguarded and used only for …
https://www.osc.ny.gov/local-government/audits/town/2014/09/05/town-dansville-board-oversight-2014m-115Comptroller DiNapoli Releases Municipal Audits
… transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal … Although service providers submit reports that indicate how they met their performance measures, department officials … do not verify the information. As a result, the county may have overpaid providers by $562,864. … New York State …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-audits-0Town of Otto – Town Clerk and Tax Collector (2012M-214)
… controls over the Clerk were not appropriately designed or operating effectively, which allowed a shortage of $4,134 … and not be detected. The Clerk had no record of payment or enforcement of unpaid sewer bills totaling approximately … that have not been refunded to the appropriate taxpayers or banks. The Board failed to provide oversight including …
https://www.osc.ny.gov/local-government/audits/town/2013/01/18/town-otto-town-clerk-and-tax-collector-2012m-214Government-Wide Financial Data – 2021 Financial Condition Report
… process is complete (full accrual basis), as opposed to when they are actually received or paid (cash basis). Each … of resources (the consumption of net assets applicable to a future reporting period); Liabilities; Deferred inflows … of resources (the acquisition of net assets applicable to a future reporting period); and The difference between …
https://www.osc.ny.gov/reports/finance/2021-fcr/government-wide-financial-dataBenefit Eligibility Assessment Process
… of Temporary and Disability Assistance's (OTDA) Fair Hearing process is used only as necessary. Background OTDA … Clients deemed to be ineligible are entitled to a Fair Hearing administered by OTDA. OTDA's Fair Hearing Process … often reversed at Fair Hearings due to insufficient case preparation or inaccurately prepared supporting documents; …
https://www.osc.ny.gov/state-agencies/audits/2014/05/28/benefit-eligibility-assessment-processGovernment-Wide Financial Data – 2022 Financial Condition Report
… includes most of the State’s core services as well as general administrative support. Business-type activities: … data, please see the Statistical Section of the Annual Comprehensive Financial Report (ACFR) (Net Position by Component, Changes in Net …
https://www.osc.ny.gov/reports/finance/2022-fcr/government-wide-financial-dataHigher Education – 2023 Financial Condition Report
… decreased in 2022-23 by almost 17 percent compared to 2018-19 and by 19.5 percent compared to 2013- 14. Private sector FTE enrollment decreased … attendance than most states, or 45 percent compared to 22 percent of students nationwide in Spring 2023, …
https://www.osc.ny.gov/reports/finance/2023-fcr/higher-educationTown of Alden – Town Supervisor (2024M-105)
… the Board did not receive adequate financial reporting, it was not aware of the Town’s financial status and, as a … officials completed bank reconciliations that should have been completed in prior years. Provide the Board with … agreed with our recommendations and indicated they have initiated corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-supervisor-2024m-105Unified Court System Bulletin No. UCS-272
… in the calculation of overtime compensation (refer to the Online Payroll Manual accessed from the PayServ Bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-272-april-2019-state-new-york-unified-court-system-ucs-longevityUnified Court System Bulletin No. UCS-258
… between the Unified Court System of the State of New York and the various affected bargaining units … to employment taxes and income taxes. Federal, State and New York City income tax withholding will be calculated using …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-258-april-2018-state-new-york-unified-court-system-ucs-longevityState Agencies Bulletin No. 992
… Position has both equated grade and NTE Position and job do not match Salary below hiring rate Questions Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/992-2010-salary-increases-employees-represented-civil-service-employeesDiNapoli: Some NYC Schools Failing to Report Violent, Disruptive Incidents
… the shortcomings we’ve found.” DiNapoli’s audit examined 10 schools (two in each borough), several of which have … to SED. Unreported Incidents The audit checked the 10 schools' incident reports for the 2011-2012 and 2012-2013 … a desk knocking him to the floor with the desk landing on top of him; At PS 83 in Manhattan, a student punched another …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-some-nyc-schools-failing-report-violent-disruptive-incidentsSUNY Bulletin No. SU-321.1
… The Memorandum of Agreements (MOAs) between the State of New York, SUNY, and UUP allows specific SUNY providers that … up to 2.5 times the employee’s regular rate of pay. The new overtime rate shall apply to all overtime earned during … regular rate of pay. The overtime factor used by the New York State Payroll System (PayServ) for these employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-3211-pilot-program-establishing-temporary-overtime-ratesXIII.3 Record Retention – Travel and Expense – XIII. Employee Expense Reimbursement
… of this section is to provide guidance to agencies about record retention requirements for documents supporting … scanned images may also be used as the sole documents of record only when the agency has complied with the State’s record retention policies and the Guide to Financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii3-record-retention-travel-and-expense