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Fulton Public Library – Cash Receipts and Disbursements (2017M-269)
… July 1, 2015 through May 31, 2017. Background The Fulton Public Library is located in Oswego County and is classified as a school district public library. The Library, which serves a …
https://www.osc.ny.gov/local-government/audits/library/2018/03/23/fulton-public-library-cash-receipts-and-disbursements-2017m-269Town of Murray – Capital Projects (2014M-086)
… to review the Supervisor’s financial records and reports for the period January 1, 2008 through February 25, 2014. … an elected five-member Town Board. Budgeted appropriations for 2014 total approximately $2.2 million. Key Findings The … oversee the Town’s accounting firm’s work. Debt proceeds for two water districts were deposited in a bank account for …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-murray-capital-projects-2014m-086Hilton Central School District – Network Access Controls (2022M-200)
… not ensure that network access controls were adequate. As a result, data and personal, private and sensitive … at greater risk for unauthorized access, misuse or loss. In addition to sensitive network access control weaknesses … review network user accounts and disable unneeded accounts in a timely manner. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/hilton-central-school-district-network-access-controls-2022m-200Town of Adams – Justice Court Operations (2020M-163)
… or bank reconciliations. Cash in a retired Justice’s bank account exceeded known liabilities by a total of $1,104. The … cash balance remaining in the retired Justice’s bank account. Perform a thorough, complete and independent annual …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/02/26/town-adams-justice-court-operations-2020m-163Discovery Charter School – Internal Controls Over Cash Disbursements (2015M-14)
… was to review internal controls over cash disbursements for the period July 1, 2013 through October 31, 2014. … operating expenses totaled approximately $3.1 million for the 2013–14 school year. Key Findings When the … withdraws the money from the School’s bank account for disbursement to employees, the respective taxing …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/05/29/discovery-charter-school-internal-controls-over-cash-disbursements-2015mPractices Used by the Transit Adjudication Bureau to Collect and Account for Fines and Fees (Follow-Up)
… Department officers and/or Transit Inspectors (aka Eagle Team), who enforce Transit’s Rules adopted by the MTA Board. …
https://www.osc.ny.gov/state-agencies/audits/2019/03/07/practices-used-transit-adjudication-bureau-collect-and-account-fines-and-fees-followAmherst Central School District – Network User Account Access and Application User Accounts and Permissions (2023M-5)
audit, school district, Amherst
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/amherst-central-school-district-2023-5.pdfPotsdam Central School District – Network User Account Controls and Information Technology Contingency Planning (2022M-104)
Determine whether Potsdam Central School District (District) officials established adequate controls over network user accounts and developed an information technology (IT) contingency plan.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/potsdam-central-school-district-2022-104.pdfOpinion 88-43
… -- Self-Insurance (reimbursement of sheriff's personnel account for General Municipal Law, §207-c salary payments) … -- Disability (reimbursement of sheriff's personnel account from county's workers' compensation self-insurance … -- Fund Transfers (reimbursement of sheriff's personnel account from county's workers' compensation self-insurance …
https://www.osc.ny.gov/legal-opinions/opinion-88-43Comptroller DiNapoli Releases State Audits
… New York State Comptroller Thomas P. DiNapoli announced today the …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-state-auditsState Agencies Bulletin No. 1004
… Purpose To notify agencies that OSC has modified the Retirement Plan Table in PayServ for Plan Type “7X” (TRS) … now, via a special accumulator code, automatically track all year to date non-straight time overtime compensation … Tier 5 TRS employees receive proper pension credit for all pensionable overtime payments in a calendar year up to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1004-tier-5-pensionable-overtime-earnings-limit-employees-enrolled-new-yorkState Agencies Bulletin No. 1005
… Purpose To notify agencies that OSC has modified the Retirement Plan Table in PayServ for Plan Type “7Y” (ERS) … now, via a special accumulator code, automatically track all year to date non-straight time overtime compensation … Tier 5 ERS employees receive proper pension credit for all pensionable overtime payments in a calendar year up to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1005-tier-5-pensionable-overtime-earnings-limit-employees-enrolled-new-yorkState Agencies Bulletin No. 908
… 1786 Purpose To identify employees who have outstanding payroll checks that have not been negotiated and provide … available to identify employees who have non-negotiated payroll checks. Affected Employees Employees who have an outstanding net payroll check equal to or greater than $50 that was issued …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/908-non-negotiated-andor-undeliverable-new-york-state-payroll-checkUnited HealthCare – Overpayments for Services Provided by Orthopedic Associates of Long Island
… $872,373 in overpayments from Orthopedic Associates and refund the State accordingly. Work with the Department of …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-orthopedic-associates-long-islandDebt – 2022 Financial Condition Report
… debt burden, which includes certain obligations that are not recognized within the measure of … by Standard & Poor’s (S&P) Rating Services. These ratings are one to two steps below the highest investment grade …
https://www.osc.ny.gov/reports/finance/2022-fcr/debtState Agencies Bulletin No. 1786
… that have not been negotiated and provide procedures for agencies to resolve the disposition of these checks. … yearly outreach to employees who have uncashed paychecks for a calendar year. This outreach will commence in September of the following year. (For example the uncashed check outreach for non-negotiated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1786-non-negotiated-andor-undeliverable-new-york-state-payroll-checksBorrowing Against Your Contributions – Special 20- and 25-Year Plans
… payment goes down. With a refinanced loan , you add the new loan amount to your existing balance and refinance the entire amount as one new loan. The minimum repayment amount for a refinanced loan …
https://www.osc.ny.gov/retirement/publications/1517/borrowing-against-your-contributionsChautauqua Utility District – Banking (2017M-121)
… Board of Commissioners, was established by an act of the New York State Legislature in 1934. Budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/district/2017/10/13/chautauqua-utility-district-banking-2017m-121Fulton City School District – Non-Payroll Cash Disbursements (2017M-144)
… was to determine whether District officials established a sufficient segregation of duties or compensating controls … Background The Fulton City School District is located in the City of Fulton and the Towns of Granby, Minetto, Oswego, Palermo, Scriba and Volney in Oswego County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/fulton-city-school-district-non-payroll-cash-disbursements-2017m-144East Islip Public Library – Cash Receipts (2017M-223)
… recorded and deposited cash receipts for the period July 1, 2015 through June 30, 2017. Background The East Islip …
https://www.osc.ny.gov/local-government/audits/library/2017/12/22/east-islip-public-library-cash-receipts-2017m-223