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Elmwood Village Charter School – Student Enrollment and Billing (2013M-174)
… the School’s residence verification process. The School does not verify student information by periodically requiring …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/23/elmwood-village-charter-school-student-enrollment-and-billing-2013m-174Town of Ontario – Board Oversight and Information Technology (2013M-105)
… Board oversight and information technology (IT) controls for the period January 1, 2011, through September 19, 2012. … exempt employees, and enforced established requirements for leave requests, accrual records, and employee time … that the Supervisor and accountant properly accounted for them and repaid them timely in accordance with law. The …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-ontario-board-oversight-and-information-technology-2013m-105DiNapoli: Money Earmarked for Highway and Bridge Infrastructure Siphoned Off
… in the Dedicated Highway and Bridge Trust Fund (DHBTF) to pay down debt from past projects and cover the operating costs for state …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-money-earmarked-highway-and-bridge-infrastructure-siphoned-offDivision of Housing and Community Renewal Bulletin No. DH-119
… the employee’s Anniversary Date is between 04/02/XXXX and 10/01/XXXX. Sal Below Hiring Rate – if the increment code on … with Increment Code 0001 and an Anniversary Date between 10/02/xx and 04/01/xx on the payment effective date.; OSC … new salary is below Job Rate and the Anniversary Date is 10/02/xx – 04/01/xx 1001 if the new salary is below Job Rate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-119-april-2022-district-council-37-dc-37-performanceTown of Parma – Financial Management and Information Technology (2012M-96)
… of financial operations and information technology (IT) for the period January 1, 2010, to January 20, 2012. … four elected members and an elected Town Supervisor. For the 2012 fiscal year, the Town’s budgeted appropriations … nonexistent fund balance in the highway fund budget for three of the last five fiscal years, all the while …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-parma-financial-management-and-information-technology-2012m-96City of Lackawanna – Network Management and Internal Controls (2021M-215)
… officials properly implemented information technology (IT) security controls to safeguard the network against … access or disruption. Key Findings City officials did not establish adequate controls to safeguard the network …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-lackawanna-network-management-and-internal-controls-2021m-215IX.10.A Federal Treasury Offset Program (TOP) Purpose and Scope – IX. Federal Grants
… departments and agencies on the federal management debt collection procedures. The Debt Collection Improvement Act of 1996 provides that any non-tax … non-tax debts owed to the federal government. This collection process is known as "administrative offset" or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix10a-federal-treasury-offset-program-top-purpose-and-scopeTown of Otto – Town Clerk and Tax Collector (2012M-214)
… Background The Town of Otto is a rural community located in Cattaraugus County, with a population of 800 residents. … including her own, which totaled $950 and is included in the $4,134. Furthermore, the Clerk discarded tax stubs … apparent duplicate payments for tax bills resulting in overpayments totaling approximately $2,600 that have not …
https://www.osc.ny.gov/local-government/audits/town/2013/01/18/town-otto-town-clerk-and-tax-collector-2012m-214Slate Hill Fire District – Procurement and Claims Processing (2021M-105)
… Objective Determine whether the Slate Hill Fire District’s (District) Board ensured that goods and services were procured in accordance with the District’s … quotes for eight purchases totaling $113,399. Paid 113 food and beverage receipts totaling $3,814 without adequate …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/12/29/slate-hill-fire-district-procurement-and-claims-processing-2021m-105Dutchess County Water and Wastewater Authority – Cash Receipts (2016M-360)
… Purpose of Audit The purpose of our audit was to assess the Authority’s internal controls over cash … The Dutchess County Water and Wastewater Authority is a public benefit corporation that was established in 1991 by …
https://www.osc.ny.gov/local-government/audits/county/2016/11/25/dutchess-county-water-and-wastewater-authority-cash-receipts-2016m-360Town of Highlands – Receiver of Taxes and Assessments (2021M-120)
… Board did not monitor and amend the budgets resulting in a negative fund balance since 2016. Key Recommendations Reconcile the customer accounts to determine which taxpayers overpaid and refund those … Establish and implement compensating controls to oversee the financial responsibilities performed by the …
https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-receiver-taxes-and-assessments-2021m-120Town of Olive – Claims Processing and Information Technology (2012M-223)
… purpose of our audit was to review the Town’s processes for claims auditing and internal control over information technology (IT) for the period January 1, 2011, to August 28, 2012. … year, the Town’s operating expenditures were $2,025,921 for the general fund and $1,694,561 for the highway fund. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-olive-claims-processing-and-information-technology-2012m-223Division of Housing and Community Renewal Bulletin No. DH-117
Division of Housing and Community Renewal Bulletin No DH117
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-117-2021-rrsu-over-40-comp-time-ii-cash-outDivision of Housing and Community Renewal Bulletin No. DH-108.1
… which implemented the 2016-2021 Agreement between the State of New York and DC-37, provides for a salary increase … wage is not addressed in this bulletin. Employees who were on a Leave of Absence (other than Workers’ Compensation … These monies are taxable income subject to all employment taxes and income taxes, will be included in the employee’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-1081-april-2020-district-council-37-dc-37-retroactive-2Division of Housing and Community Renewal Bulletin No. DH-113
… of OSC’s automatic processing of the April 2021 DC 37 Rent Regulation Services Unit (RRSU) LLS payment and provide instructions for payments not … DC 37 RRSU LLS payment upon processing of the October 2020 or April 2021 DC 37 RRSU Performance Advance which …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-113-april-2021-district-council-37-dc-37-rent-regulationDelhi Joint Fire District – Cash Receipts and Disbursements (2020M-142)
… [ read complete report - pdf ] Audit Objective Determine whether the Delhi … after the claim was paid. Key Recommendations Require someone other than the Treasurer to maintain a receipt log to …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/delhi-joint-fire-district-cash-receipts-and-disbursements-2020m-142Plattekill Public Library – Procurement and Investment of Funds (2020M-143)
… (Board) made purchases in compliance with its procurement policy and invested in accordance with statutory requirements and its adopted investment policy. Key Findings The Board did not always comply with its …
https://www.osc.ny.gov/local-government/audits/library/2021/04/16/plattekill-public-library-procurement-and-investment-funds-2020m-143Village of Shoreham – Board Oversight and Justice Court (2017M-152)
… [ read complete report - pdf ] Purpose of Audit The purpose of our audit was to review the Board’s oversight of financial operations and review the Court’s financial operations from August 1, 2014 through May 31, 2016. We extended our review of Court operations back to August 1, 2013 and forward …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/09/village-shoreham-board-oversight-and-justice-court-2017m-152Hadley-Luzerne Joint Youth Commission – Governance and Cash Receipts (2016M-262)
… of Commission operations and the cash receipts process for the period January 1, 2015 through March 31, 2016. … and youth service to approximately 190 children residing in the Towns of Hadley and Day in Saratoga County and the … by the three town boards. Budgeted appropriations for 2015 totaled $74,852. Key Findings The three towns did …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/30/hadley-luzerne-joint-youth-commission-governance-and-cash-receipts-2016mTown of Delhi – Pool Project Donations and Disbursements (2020M-105)
… properly manage pool project donations or disbursements. For example, the Board: Improperly allowed the West Branch … Inappropriately used Town funds to pay at least $8,000 for fundraising activities. Did not properly document …
https://www.osc.ny.gov/local-government/audits/town/2021/01/15/town-delhi-pool-project-donations-and-disbursements-2020m-105