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Selected Aspects of Central Office Disbursements From the Tuition and Fees Refund Bank Account
… of New York (CUNY) is the largest urban university in the United States, consisting of 24 institutions. More … education students are enrolled at campuses located in New York City. CUNY’s Central Office provides … of tuition and fees and financial aid refund checks in 2012. The centralized process is a component of CUNY’s …
https://www.osc.ny.gov/state-agencies/audits/2018/10/19/selected-aspects-central-office-disbursements-tuition-and-fees-refund-bank-accountIX.4.J State Requirements in Support of CMIA Implementation – IX. Federal Grants
For most federal programs subject to CMIA interest liabilities will be calculated from the SFS and bank records
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix4j-state-requirements-support-cmia-implementationTown of Oneonta – Town Clerk (2021M-59)
… Clerk properly recorded, deposited and remitted Clerk fees in a timely manner. Key Findings The Clerk properly recorded … and remitted all fees collected during the audit period in a timely manner. However, the Clerk did not always deposit … the required time frame. The Clerk did not: Deposit $5,266 in fees collected within the required time frame. Prepare …
https://www.osc.ny.gov/local-government/audits/town/2021/07/02/town-oneonta-town-clerk-2021m-59Town of Kiantone – Town Clerk (2014M-273)
… totaled $559,156. Key Findings The Clerk did not remit all property tax penalties and interest due the Supervisor. The Clerk did …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-kiantone-town-clerk-2014m-273Town of Genesee – Disbursements (2016M-433)
… nor the accountant prepared and provided the Board with monthly bank reconciliations. Key Recommendations Enter into a written agreement with the Town's bank to indicate the manner in which …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-genesee-disbursements-2016m-433Kenilworth Fire District No. 2 – Financial Activities (2017M-17)
… was properly recorded and reported and that District money was safeguarded for the period January 1, 2015 through …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/kenilworth-fire-district-no-2-financial-activities-2017m-17VII.10.F Cash Advance Reconciliations and Annual Confirmation – VII. State Revenues and Appropriated Loan Receivables
… required to reconcile cash advance bank accounts monthly in order to comply with the provisions in State Finance Law … query NY_AP_CASHADV_AUTHORIZED_LIMIT to obtain a complete list of OSC approved advance accounts and other information … : Copy of the March 31st bank statement; Detailed list of “Other” items (including change funds, shortages, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10f-cash-advance-reconciliations-and-annual-confirmationClifton Park Volunteer Fire Department – Internal Controls Over Financial Operations (2015M-69)
… who serve the Clifton Park-Halfmoon Fire District No. 1 in Saratoga County. The Department is governed by a Board of … financial procedures to ensure that the informal processes in practice continue to provide adequate oversight of the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/06/26/clifton-park-volunteer-fire-department-internal-controls-overRutland Fire District – Board Oversight (2017M-262)
… adequate oversight of District financial operations for the period January 1, 2016 through July 31, 2017. Background The Rutland Fire District is a district corporation of the State, separate from the … Town of Rutland in Jefferson County. The District, which is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/02/rutland-fire-district-board-oversight-2017m-262Village of Warsaw – Justice Court Operations (2021M-214)
… Justice Court (Court) collections were properly accounted for and deposited. Key Findings Although Village Court … properly monitor the Court’s monthly financial activity . For example, they did not perform adequate monthly bank … Justice Court Court collections were properly accounted for and deposited …
https://www.osc.ny.gov/local-government/audits/village/2022/05/06/village-warsaw-justice-court-operations-2021m-214Kingston Housing Authority – Board Oversight (2020M-103)
Determine whether the Board of Commissioners Board provided adequate oversight of Kingston Housing Authority Authority operations
https://www.osc.ny.gov/local-government/audits/public-authority/2021/02/05/kingston-housing-authority-board-oversight-2020m-103Village of Broadalbin - Board Oversight of Cash Receipts and Disbursements (2020M-76)
… complete report - pdf ] Audit Objective Determine whether the Board adequately monitored cash receipts and disbursements. Key Findings The Board did not adequately monitor cash receipts and … implemented to minimize the risks associated with the lack of segregation of the Clerk-Treasurer’s duties. The …
https://www.osc.ny.gov/local-government/audits/village/2020/08/14/village-broadalbin-board-oversight-cash-receipts-and-disbursements-2020m-76Swan Lake Fire District – Internal Controls Over Financial Operations (2013M-258)
… Purpose of Audit The purpose of our audit was to determine whether District controls are … monthly and follow up on any differences. … The purpose of our audit was to determine whether District controls are …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/29/swan-lake-fire-district-internal-controls-over-financial-operations-2013mVillage of Hunter – Cash Receipts and Board Oversight (2015M-254)
… 14, 2015. Background The Village of Hunter is located in the Town of Hunter in Greene County. The Village, which has approximately 500 …
https://www.osc.ny.gov/local-government/audits/village/2016/01/08/village-hunter-cash-receipts-and-board-oversight-2015m-254Treasurer of Mahopac Volunteer Fire Department Charged With Embezzling More Than $5.7 Million and Failing To Report The Income To The IRS
… Preet Bharara, the United States Attorney for the Southern District of New York, Thomas P. DiNapoli, … having lost almost $6 million that could have been used for good, but instead was allegedly squandered away by Klein. … his neighbors as he pledged, they paid the price for his alleged thievery. I thank United States Attorney …
https://www.osc.ny.gov/press/releases/2016/06/treasurer-mahopac-volunteer-fire-department-charged-embezzling-more-57-million-and-failing-reportLoan Payroll Deductions – Legacy Reporting
… the loan with a lump sum payment, he or she should contact our Call Center toll-free at 1-866-805-0990 (518-474-7736 in … so members can avoid underpayment — eliminating the risk of default and incurring the tax consequences. Rev. 2/20 … … Retirement Online including their earnings the number of days they worked and more …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/loan-payroll-deductionsIV.4.A Department Operations – Personal Service – IV. Accounting Codes - Uses and Descriptions
… Service expenditures are the various forms of compensation for State employees and certain non-employees that are … in an agency other than the one in which the employee is regularly employed. 50107 Regular Employee – Lump Sum … in an agency other than the one in which the employee is regularly employed. 50207 Temporary Employee – Lump Sum …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4a-department-operations-personal-serviceLehman College: Controls Over Bank Accounts (Follow-Up) (2017-F-18)
To determine the extent of implementation of the four recommendations included in our initial report, Lehman College: Controls Over Bank Accounts (2014-S-69).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17f18.pdfMedgar Evers College: Controls Over Bank Accounts (2015-S-92)
To determine whether the City University of New York’s (CUNY) Central Office (Central) officials adequately assured that all Medgar Evers College (MEC) bank acc
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-15s92.pdfState Agencies Bulletin No. 2083
… with IRS Publications 15-A , Employer’s Supplemental Tax Guide 2022, and 1141 General Rules and Specifications for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2083-new-york-state-payroll-online-nyspo-electronic-delivery-2022-form-w-2