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Valley Stream Union Free School District Thirteen – Disbursements (2023M-178)
… the Treasurer does not maintain control of his electronic signature, the chances of unauthorized checks being signed … the Treasurer to sign District checks with an electronic signature, the Treasurer used an electronic signature to sign 3,621 non-payroll checks totaling $26.7 …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/valley-stream-union-free-school-district-thirteen-disbursements-2023m-178Village of Lake George – Records and Reports (2024M-82)
… balances did not agree with general ledger cash balances for 19 of the 28 bank reconciliations we prepared. The Board …
https://www.osc.ny.gov/local-government/audits/village/2024/09/13/village-lake-george-records-and-reports-2024m-82Ischua Fire District – Internal Controls Over Financial Operations (2013M-367)
… checks (or check images) and did not prepare monthly bank reconciliations to determine whether any differences existed between bank records and his check register. Key Recommendations … provide cancelled checks or check images. Prepare monthly bank reconciliations and the Board should review them for …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/19/ischua-fire-district-internal-controls-over-financial-operations-2013m-367Town of Caroga – Supervisor’s Records and Reports (2015M-182)
… accurately and completely accounted for and that monthly bank reconciliations are performed and any discrepancies are … revenues and expenditures for each fund as well as monthly bank reconciliations and bank statements. Ensure that the Town’s annual financial …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-caroga-supervisors-records-and-reports-2015m-182Town of Saranac – Town Clerk Operations (2019M-33)
Determine whether the Town Clerk Clerk recorded deposited remitted and reported all collections received in a timely and accurate manner
https://www.osc.ny.gov/local-government/audits/town/2022/02/25/town-saranac-town-clerk-operations-2019m-33The VendRep System
… to keep in mind: Completion of the online questionnaire does not automatically qualify the vendor for an award or … a contract award. The Office of the State Comptroller does not review the responses to the questionnaire until …
https://www.osc.ny.gov/state-vendors/vendrep/vendrep-systemOpinion 92-1
… The fiscal officer of the municipality, or a designated bank or trust company, is required to collect all interest on … should be delivered to the municipality or its custodial bank. You ask the following questions concerning the … the contractor to deposit the securities with a designated bank or trust company having an agreement with the fiscal …
https://www.osc.ny.gov/legal-opinions/opinion-92-1Sidney Memorial Public Library – Cash Disbursements (2014M-252)
… of Audit The purpose of our audit was to examine the Library’s financial operations for the period July 1, 2012 … June 30, 2014. Background The Sidney Memorial Public Library is located in the Village of Sidney, in Delaware County. The Library is governed by an elected seven-member Board of …
https://www.osc.ny.gov/local-government/audits/library/2014/11/28/sidney-memorial-public-library-cash-disbursements-2014m-252Berne-Knox-Westerlo Central School District - Monthly Records and Reports (2018M-82)
… Manager should ensure detailed budget to actual reports for revenue and expenditures are provided to the Board each …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/berne-knox-westerlo-central-school-district-monthly-records-and-reportsYour Pension Pay Stub
… Your monthly Pension Pay Stub is available in Retirement Online and provides a … your payment. And throughout the year, you can view your pay stubs for year-to-date totals of each. View Your Pension Pay Stub in Retirement Online Sign in to Retirement Online . …
https://www.osc.ny.gov/retirement/retirees/your-pension-pay-stubState Agencies Bulletin No. 1958
… , and 1141 General Rules and Specifications for Substitute Forms W-2 and W-3 dated 08/31/2020, employers may … be informed about any conditions under which electronic Forms W-2 statement will no longer be furnished (for example, … to previously issued Form W-2 statement(s). Electronic Forms W-2 statements must be furnished by the same due date …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1958-new-york-state-payroll-online-nyspo-electronic-delivery-2021-form-w-2DiNapoli: Contamination of New York's Waterways From Combined Sewer Overflows Remains a Challenge
… of bacteria such as E. coli has become almost commonplace. Full scale replacement of combined sewers with separated … in New York. A copy of the report, which includes a full list of municipal CSOs in the state, can be found …
https://www.osc.ny.gov/press/releases/2018/05/dinapoli-contamination-new-yorks-waterways-combined-sewer-overflows-remains-challengeComptroller DiNapoli Releases Municipal Audits
… , Village of New York Mills , Town of Norwich , Village of Port Byron , Town of Queensbury , Village of Richfield Springs , Village of Waverly and West Hill Fire District No. 3 . “In today’s fiscal climate, … of Motor Vehicles in a timely manner. Village of Port Byron – Financial Monitoring and Information Technology …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-audits-1Performance
… Better Business Bureau NYS Department of Health - Ambulance EMT Review NYS Department of Health NYS Health Profiles Society for Protective Coatings … Online resources for state agencies researching the past performance of a propsective vendor …
https://www.osc.ny.gov/state-vendors/vendrep/performanceIX.12.K Functional Clearance Patterns – IX. Federal Grants
… funds until such checks clear the state's bank account or EFT settlement occurs. To calculate CMIA interest …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12k-functional-clearance-patternsMedgar Evers College: Controls Over Bank Accounts (Follow-Up) (2017-F-14)
To determine the extent of implementation of the two recommendations included in our initial report, Medgar Evers College: Controls Over Bank Accounts.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17f14.pdfTown of Jay – Records and Reports (2023M-22)
… completed but not closed in the accounting records, and bank reconciliations were not prepared monthly or properly prepared for all bank accounts. Key Recommendations Maintain complete, … records and close completed projects. Prepare and review bank reconciliations monthly. Provide the Board with adequate …
https://www.osc.ny.gov/local-government/audits/town/2023/06/30/town-jay-records-and-reports-2023m-22Town of Exeter – Town Clerk/Tax Collector (2024M-15)
… Supervisor (Supervisor) on a weekly basis, as required by New York State Town Law (Town Law) Section 35. Instead, the Clerk made …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-clerktax-collector-2024m-15Town of Covington – Town Supervisor (2013M-371)
… financial operations. The Supervisor did not prepare Bank reconciliations. The Supervisor did not submit adequate … financial duties, subject to Board approval. Prepare bank reconciliations and periodically submit the bank reconciliations to the Board for its review. Ensure that …
https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-covington-town-supervisor-2013m-371State Comptroller DiNapoli Releases Municipal & School Audits
… and did not maintain time sheets or payroll status change forms documenting approved pay rates to support $7,220 in … by making inappropriate automated teller machine and in-bank withdrawals, writing unauthorized checks to herself and … because company officials did not review monthly bank statements and canceled check images, receive monthly …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-2