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Marcellus Central School District – Online Banking (2020M-66)
… District officials established controls to ensure online banking transactions were appropriate and secure. Key … segregated the duties of employees responsible for online banking transactions, but they could further strengthen …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/marcellus-central-school-district-online-banking-2020m-66Village of Arkport – Water Fund Financial Operations (2020M-45)
Determine whether the Village Board effectively managed the water services financial operations
https://www.osc.ny.gov/local-government/audits/village/2020/07/17/village-arkport-water-fund-financial-operations-2020m-45Town of Palermo - Timeliness of the Supervisor’s Records and Reports (2020M-67)
… (AUDs), which are required annual financial reports, with our office in a timely manner. Key Recommendations … to conduct the audit. Town officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/town/2020/08/21/town-palermo-timeliness-supervisors-records-and-reports-2020m-67Niagara Falls City School District - Out-of-District Tuition Billing (2020M-73)
… support documentation. Key Recommendations Consult with legal counsel concerning options available for … out-of-district tuition billing. District officials agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/21/niagara-falls-city-school-district-out-district-tuition-billing-2020m-73Village of Broadalbin - Board Oversight of Cash Receipts and Disbursements (2020M-76)
… were not implemented to minimize the risks associated with the lack of segregation of the Clerk-Treasurer’s duties. … records. Village officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/village/2020/08/14/village-broadalbin-board-oversight-cash-receipts-and-disbursements-2020m-76Madison Central School District - Reserves and Debt Service Fund (2019M-63)
… fund policy. Three reserve funds totaling $1.3 million as of June 30, 2018, were overfunded. The approximately $1 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/madison-central-school-district-reserves-and-debt-service-fund-2019m-63Town of Tyre - Long-Term Planning (2019M-61)
… capital plans. A reserve plan which details justifications for reserves to be established or maintained, funding levels and plans for use. The Highway Superintendent did not: Submit an annual … adopt comprehensive multiyear financial and capital plans for a three- to five-year period. Adopt a formal reserve plan …
https://www.osc.ny.gov/local-government/audits/town/2019/05/29/town-tyre-long-term-planning-2019m-61Village of Argyle – Water Billing and Collections (2023M-148)
… complete report – pdf] Audit Objective Determine whether the Village of Argyle (Village) Board (Board) provided adequate oversight … As a result, delinquent accounts were not enforced, and the Village lost revenue. The Clerk-Treasurer did not …
https://www.osc.ny.gov/local-government/audits/village/2024/05/31/village-argyle-water-billing-and-collections-2023m-148KIPP Troy Prep Charter School – Resident Tuition Billings and Collections (2024M-20)
… collected tuition, and deposited and recorded collections in a timely manner. Key Findings School officials and staff … we reviewed. However, they did not deposit collections in a timely manner. Officials and staff did not: Deposit and … Because School officials did not deposit collections in a timely manner, the School did not have access to the …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/14/kipp-troy-prep-charter-school-resident-tuition-billings-and-collectionsRaquette Lake Union Free School District - Business Office Operations (2023M-151)
… Audit Objective Determine whether the Raquette Lake Union Free School District (District) Board of Education (Board) … on disbursement checks and monitor the third-party online access to the District’s bank accounts. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/12/raquette-lake-union-free-school-district-business-office-operations-2023mFly Creek Fire District – Non-Payroll Disbursements (2022M-115)
… disbursements totaling $53,425. The Treasurer performed all aspects of the disbursements process with little …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/23/fly-creek-fire-district-non-payroll-disbursements-2022m-115Downsville Central School District – Claims Auditing (2022M-134)
… auditor has audited and approved the claims. Ensure that all claims contain sufficient supporting documentation before …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/downsville-central-school-district-claims-auditing-2022m-134Worcester Central School District - Fund Balance Management (2022M-75)
… limit in each of the last five fiscal years by $490,000 to $1.8 million, or 4.3 to 15.7 percentage points. Real property tax levies were …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/worcester-central-school-district-fund-balance-management-2022m-75Town of Dickinson – Fiscal Oversight (2014M-337)
… The Town of Dickinson is located in Franklin County and has a population of approximately 825. The Town is … not audit, or cause to be audited, the financial records and reports of the Supervisor, Tax Collector or Code … audit, or cause to be audited, the financial records and reports of all Town officers and employees who receive or …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-dickinson-fiscal-oversight-2014m-337Edmeston Fire District – Claims Auditing and Annual Financial Reporting (2024M-116)
… and have initiated or indicated they planned to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/edmeston-fire-district-claims-auditing-and-annual-financial-reporting-2024mVendor Responsibility Forms
… the person in the agency authorized to submit the form. Online Services Government Account Authorization - This form … Authorizer for purposes of establishing the Authorizer’s Online Services account with the New York State Office of the State Comptroller (OSC). Online Services Bureau of Contracts Applications Account …
https://www.osc.ny.gov/state-vendors/vendrep/vendor-responsibility-formsDivision of Housing and Community Renewal Bulletin No. DH-126
… which implemented the 2021-2023 Agreement between the State of New York and DC 37, provides for payment of the … and is subject to employment and income taxes. Federal, State, and New York City income tax withholding will be … No. 1786 Non-negotiated and/or Undeliverable New York State Payroll Checks . Checks issued to eligible employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-126-october-2023-district-council-37-dc-37-rent-regulationState Agencies Bulletin No. 2150
… not automatically processed. Affected Employees: Employees in the following bargaining units with an increment code of … October 2023 as a one-time, lump sum payment in the amount of $1,500, $3,000, and $4,500. Effective Dates: The … on the October LLS payment cycle even if the employee does not receive the October 2023 LLS payment due to an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2150-october-2023-civil-service-employees-association-csea-longevity-lumpState Agencies Bulletin No. 2270
… not automatically processed. Affected Employees: Employees in the following bargaining units with an increment code of … October 2024 as a one-time, lump sum payment in the amount of $1,500, $3,000, and $4,500. Effective Dates: The … on the October LLS payment cycle even if the employee does not receive the October 2024 LLS payment due to an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2270-october-2024-civil-service-employees-association-csea-longevity-lumpDivision of Housing and Community Renewal Bulletin No. DH-136
… processing of the October 2024 DC 37 RRSU LLS payment and provide instructions for payments not automatically … the 2023-2026 Agreement between the State of New York and DC 37, provides for payment of the 2024-2025 Longevity … 10/01/2024 based on an eligibility date of 09/30/2024 and will be processed in separate paychecks dated 10/23/2024 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-136-october-2024-district-council-37-dc-37-rent-regulation