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Village of Riverside – Treasurer’s Misappropriation of Funds (2013M-349)
… 27, 2013. Background The Village of Riverside is located in Steuben County and has a population of approximately 500 … bank reconciliations and file all financial reports in a timely manner. …
https://www.osc.ny.gov/local-government/audits/village/2014/04/08/village-riverside-treasurers-misappropriation-funds-2013m-349CUNY Bulletin No. CU-759
… Higher Ed Repay State Loan 433 Total Unemployment Ins Owed 580 CUNY Medicare Deficiency Flat Rate 581 CUNY Social …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-759-cuny-retroactive-salary-rate-increases-steamfitter-andPort Washington Union Free School District – Claims Processing and Inventories (2016M-263)
… Union Free School District is located in the Town of North Hempstead in Nassau County. The District, which … documents. Ensure that the claims auditor is properly trained. Ensure that a count of all stored goods is conducted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/port-washington-union-free-school-district-claims-processing-andEdmeston Fire District – Claims Auditing and Annual Financial Reporting (2024M-116)
… all claims were adequately supported and excluded sales tax. Adopt a written procurement policy as required. Ensure …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/edmeston-fire-district-claims-auditing-and-annual-financial-reporting-2024mCity of Niagara Falls – Sexual Harassment Prevention Training (S9-23-2)
… report – pdf] Audit Objective Determine whether City of Niagara Falls (City) employees and elected officials … audit statewide city niagara falls …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/01/city-niagara-falls-sexual-harassment-prevention-training-s9-23-2Town of Southold – Sexual Harassment Prevention Training (S9-23-10)
… officials completed annual sexual harassment prevention training (SHP Training). Key Findings SHP Training was not provided to all employees and elected …
https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-southold-sexual-harassment-prevention-training-s9-23-10Town of Great Valley – Town Clerk (2014M-29)
… was to evaluate the Clerk’s financial management practices for the period of January 1 through December 16, 2013. … Board. Budgeted general and highway fund appropriations for 2013 totaled approximately $1.2 million. Key Findings The Clerk did not issue duplicate receipts for certain licenses and fees. The Clerk did not deposit all …
https://www.osc.ny.gov/local-government/audits/town/2014/06/20/town-great-valley-town-clerk-2014m-29State Agencies Bulletin No. 414
… page will store all transactions entered on the Job Data record that require OCA certification, as well as the … Dates assigned by OCA. It will provide an historical record of certifiable transactions and enable OSC, OCA and … page for all UCS employees whose status on the Job Data record is active or paid leave. The row will include any …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/414-employee-certification-process-unified-court-system-ucsTown of Lebanon – Justice Court (2013M-247)
… 1, 2011, to March 31, 2013. Background The Town of Lebanon is located in Madison County and has a population of 1,332 … comprises the Town Supervisor and four council members, is the legislative body responsible for managing Town …
https://www.osc.ny.gov/local-government/audits/town/2013/10/17/town-lebanon-justice-court-2013m-247X.1 Overview – X. Guide to Vendor/Customer Management
… Vendor ID to each Business Unit when conducting business. CUSTOMER The New York State Customer File is a centralized repository of customers used … Units and Revenue Contracts Entities. The Centralized Customer File facilitates the Office of the State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x1-overviewState Comptroller DiNapoli Releases Municipal & School Audits
… assets with a combined cost of $79,383 were not recorded on the district’s inventory list. Town of Seneca Falls – Cash … fees and $2,000 of security deposits for facility rentals in accordance with statutory requirements. In addition, the accounting functions performed by staff were …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-auditsTown of Centerville – Town Clerk/Tax Collector (2021M-75)
… for Clerk fees on 21 of 29 daily collections totaling $438 (64 percent). Deposit all tax collections within 24 hours …
https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-centerville-town-clerktax-collector-2021m-75Town of Greenville – Tax Collector (2020M-81)
… complete report - pdf ] Audit Objective Determine whether the Tax Collector properly recorded, deposited and remitted money in a timely manner. Key Findings The Tax Collector did not properly record or remit money in a timely manner. The Tax Collector’s records were insufficient to determine …
https://www.osc.ny.gov/local-government/audits/town/2020/10/23/town-greenville-tax-collector-2020m-81Somers Central School District – Fixed Assets (2016M-74)
… Background The Somers Central School District is located in the Towns of Somers, Katonah and Yorktown in Westchester County. The District, which operates four …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/somers-central-school-district-fixed-assets-2016m-74Warren County – Occupancy Tax and Weights and Measures (2016M-346)
… March 31, 2016. Background Warren County is located in the southeastern Adirondack region and is governed by an … pricing and scanning accuracy. Expenditures for all funds in 2015 totaled approximately $144 million. Key Findings The … possibly could have collected an additional $1.9 million in occupancy tax revenue. The Director of the Department of …
https://www.osc.ny.gov/local-government/audits/county/2017/03/31/warren-county-occupancy-tax-and-weights-and-measures-2016m-346Saratoga Springs Public Library – Claims Processing (2014M-351)
… purpose of our audit was to evaluate the adequacy of the Library’s internal controls over claims processing for the … June 30, 2014. Background The Saratoga Springs Public Library is a public school library located in the City of Saratoga Springs, Saratoga … Saratoga Springs Public Library Claims Processing 2014M351 …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/saratoga-springs-public-library-claims-processing-2014m-351Bethpage Union Free School District - Extra-Classroom Activity Funds (2019M-213)
… treasurers and advisors failed to maintain pre-numbered tickets and receipts, statement of profit and loss forms, and … Key Recommendations Ensure pre-numbered receipts and tickets are issued for all ECA fund events, and issue …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/07/bethpage-union-free-school-district-extra-classroom-activity-funds-2019mOther Bulletin No. 52
… in Bargaining Unit 78. As a result, OSC will automatically tie all General Deductions to Bargaining Unit 78 that are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-52-new-bargaining-unit-code-benefit-program-and-earningsCUNY Bulletin No. CU-341
This bulletin explains the establishment of New Payroll Bargaining Unit and Benefit Program for Hourly Continuing Education Teachers Represented by the Professi
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-341-establishment-new-payroll-bargaining-unit-and-benefitAlbany City School District – Separation Payments and Information Technology (2012M-251)
… period July 1, 2011, to August 31, 2012. Background The Albany City School District is located in the City of Albany, Albany County. The District is governed by the Board of … Albany City School District Separation Payments and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/albany-city-school-district-separation-payments-and-information