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State Agencies Bulletin No. 1503
… Purpose To inform agencies that Position Pools and/or Chartfield Strings in PayServ may require updates for … with appropriations due to lapse on September 15, 2016 and September 30, 2016 Background Appropriations allocated to certain chartfield strings will lapse on the above date and will no longer be available for payroll charges. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1503-updating-payserv-chartfield-strings-september-lapsing-eventsAccounts Payable Advisory No. 2
… This advisory is intended for Business Units who select a location of MAINCHECK when the default payment location is MAINEPAY. Business Units should not change the default payment location unless there is a specific …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/2-processing-ach-payments-sfsTown of Oswego – Financial Condition and Information Technology (2017M-290)
… Purpose of Audit The purpose of our audit was to determine whether the Board adopted realistic budgets that … whether the Board adopted adequate policies and procedures to safeguard the Town’s information technology (IT) resources … and has not adequately monitored the budgets. As a result, from 2014 through 2016, fund balance in the general fund …
https://www.osc.ny.gov/local-government/audits/town/2018/03/09/town-oswego-financial-condition-and-information-technology-2017m-290Tonawanda Housing Authority – Housing Occupancy and Information Technology (2016M-381)
… The Authority’s electronic data processing policy fails to address several key IT areas, including acceptable computer and Internet use. Key Recommendations Provide appropriate … and thoroughly removed. Adopt and enforce a computer and Internet use policy that defines appropriate and prohibited …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/05/25/tonawanda-housing-authority-housing-occupancy-and-information-technologyTupper Lake Central School District – Records and Reports (2021M-14)
… [ read complete report - pdf ] Audit Objective Determine whether complete, accurate and timely accounting records and reports … projects. Key Findings District officials did not maintain complete, accurate and timely accounting records and reports … Determine whether complete accurate and timely accounting records and reports …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/25/tupper-lake-central-school-district-records-and-reports-2021m-14Newark Central School District – Financial Condition and Claims Processing (2016M-267)
… for the 2016-17 fiscal year total approximately $47.6 million. Key Findings The District regularly adopted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/newark-central-school-district-financial-condition-and-claims-processingAmsterdam Housing Authority – Claims Processing and Related Not-for-Profit Corporations (2013M-126)
… Background The Amsterdam Housing Authority is located in the City of Amsterdam in Montgomery County. The Authority was established pursuant to Section 428 of the Public Housing Law to provide low-rent housing for qualified …
https://www.osc.ny.gov/local-government/audits/city/2013/08/23/amsterdam-housing-authority-claims-processing-and-related-not-profit-corporationsYates County Industrial Development Agency - Receipts and Disbursements (2019M-182)
… and reported cash receipts and disbursements, including payroll. Key Findings Although we did not find any … receipts or cancelled checks to facilitate the review of accounting records and reports. Controls over receipts and … by adding mitigating controls. A privately contracted payroll vendor has access to the YCIDA’s bank account to …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/01/03/yates-county-industrial-development-agency-receipts-andWest Irondequoit Central School District – Financial Management and Separation Payments (2016M-180)
… audit were to review the District’s financial management and examine the District’s calculation and supporting documentation of separation payments for the … Key Findings The Board did not adopt realistic budgets and overestimated expenditures, which generated approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/west-irondequoit-central-school-district-financial-management-andDiNapoli: Local Sales Tax Collections Drop for Second Quarter of 2020
… Sales tax revenue for local governments in New York state dropped 27.1 percent … which was $1.2 billion less than last year. Collections for the month of June showed some improvement in most … local collections would likely have been worse if not for changes implemented in 2019 related to taxing sales made …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-local-sales-tax-collections-drop-second-quarter-2020DiNapoli: Probation Departments Failing to Get Restitution Payments to Victims
… the money that was collected from them didn’t always go to crime victims, with some funds languishing for years, according to a review of more than 340 cases at 13 county probation … a key part of the legal process that allows crime victims to recoup losses caused by the crime,” DiNapoli said. “County …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-probation-departments-failing-get-restitution-payments-victimsDiNapoli: State Agency Overtime Tops $316 Million Halfway Into 2014
… Agency OT Spending (Jan-Jun 2014) $ Increase % Increase Dept. of Corrections $79,787,588 $6,864,970 9% Office of …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-state-agency-overtime-tops-316-million-halfway-2014Town of Shelby – Supervisor’s Financial Responsibilities Audit Follow-Up (2021M-121-F)
… the Town of Shelby’s (Town’s) progress, as of May 2024, in implementing our recommendations in the audit report released in December 2021. Background The Town, located in Orleans … assess the Town of Shelbys Towns progress as of May 2024 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/09/13/town-shelby-supervisors-financial-responsibilities-audit-follow-2021m-121Town of Ausable – Water and Sewer District Financial Operations (2015M-274)
… Purpose of Audit The purpose of our audit was to review the financial operations of Ausable Water District … The Town of Chesterfield did not assess penalties to delinquent accounts. Key Recommendations Develop … The purpose of our audit was to review the financial operations of Ausable Water District …
https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-ausable-water-and-sewer-district-financial-operations-2015m-274Margaretville Volunteer Fire Department – Cash Receipts and Disbursements (2014M-172)
… Fire Department is a volunteer organization located in the Town of Middletown in Delaware County. The Department is affiliated with the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/margaretville-volunteer-fire-department-cash-receipts-and-disbursementsCity of Utica – Parking Violation Enforcement and Collection (2015M-219)
… Purpose of Audit The purpose of our audit was to review the City’s parking violation operations for the period April 1, 2014 through April 30, 2015. Background The City of Utica is located in Oneida County and has a population of approximately 61,800. The City is governed by an elected 10-member Common Council and …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/city-utica-parking-violation-enforcement-and-collection-2015m-219Town of Delhi – Pool Project Donations and Disbursements (2020M-105)
… (Supervisor), as the Town disbursing officer, should have signed the checks. However, the Committee Treasurer, a private citizen or a Board member signed them. Key Recommendations The Board should: Clearly …
https://www.osc.ny.gov/local-government/audits/town/2021/01/15/town-delhi-pool-project-donations-and-disbursements-2020m-105Town of Highlands – Receiver of Taxes and Assessments (2021M-120)
… Receiver, who resigned during our audit, did not properly bill, collect or disburse taxes, fees and penalties. The … and water accounts for 16 resident parcels and did not bill 70 accounts. We also released Town of Highlands – Water …
https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-receiver-taxes-and-assessments-2021m-120Wallkill Hook, Ladder and Hose Company – Financial Activities (2016M-223)
… services for a portion of the Town of Shawangunk in Ulster County. The Company is governed by an elected … records and reports, bank statements and reconciliations. In addition, the Board should conduct annual audits of the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/23/wallkill-hook-ladder-and-hose-company-financial-activitiesDiNapoli Audit: MTA Transit Capital Projects Plagued by Cost Overruns and Delays
… during construction, resulting in ten additional work orders (AWOs) and $617,000 in added costs. DiNapoli’s … staff were on site even though they are required to be full time. For the six projects reviewed, 53 of 101 Transit’s … Require construction managers to verify the number and title of employees on site on a daily basis, determine …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-audit-mta-transit-capital-projects-plagued-cost-overruns-and-delays