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Schalmont Central School District – Financial Condition Management (2018M-15)
… operations and fund balance figures were inaccurate due to money being transferred to and accounted for in the general …
https://www.osc.ny.gov/local-government/audits/school-district/2018/04/13/schalmont-central-school-district-financial-condition-management-2018m-15About the Common Retirement Fund – What Every Employer Should Know
… it is important for you to be familiar with the Common Retirement Fund (Fund), which holds and invests the money … percent of total pension liability for the Employees’ Retirement System (ERS) and 98.66 percent for the Police and Fire Retirement System (PFRS). This is an increase from fiscal …
https://www.osc.ny.gov/retirement/employers/partnership/about-common-retirement-fundState Agencies Bulletin No. 1515
… a check to repay an overpayment Background Due to a change in the bank reconciliation process and the risk of personal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1515-acceptable-forms-payment-paycheck-reversals-ac230Seaford Union Free School District – Extra-Classroom Activities (2016M-291)
… statements or other detail sufficient to support that all money collected is included in deposits. … Seaford Union Free …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/seaford-union-free-school-district-extra-classroom-activities-2016m-291East Meredith Rural Fire District – Financial Activities (2021M-26)
… disbursements will not be made for proper purposes and money collected will not be deposited. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/28/east-meredith-rural-fire-district-financial-activities-2021m-26Town of Marilla – Town Supervisor’s Activities (2015M-27)
… cash balances for all funds at month end. Identify all money improperly residing in the operating funds and return …
https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-marilla-town-supervisors-activities-2015m-27State Agencies Bulletin No. 147
… parts of a day worked for the pay period Amount: Fee money earned for the pay period Questions Questions regarding …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/147-new-frc-earnings-code-fee-retirement-creditTown of Inlet – Capital Project Accounting and Internal Controls Over Cottage Rental Receipts (2015M-16)
… process to ensure that the Clerk recorded and deposited money collected for cottage rentals in an accurate and timely …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-inlet-capital-project-accounting-and-internal-controls-over-cottage-rentalTown of Milford – Justice Court Operations (2014M-279)
… Court collected almost $142,000 in fines, fees and bail money during 2013. Key Findings Tickets which were paid in …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/12/19/town-milford-justice-court-operations-2014m-279Town of Hebron – Fiscal Oversight (2015M-59)
… Purpose of Audit The purpose of our audit was to review the Town’s … January 1, 2014 through January 31, 2015. Background The Town of Hebron is located in Washington County and has a …
https://www.osc.ny.gov/local-government/audits/town/2015/06/26/town-hebron-fiscal-oversight-2015m-59Niagara Engine Company No. 6 Inc. - Cash Receipts and Disbursements (2019M-29)
… as requiring at least two people to count and certify the money collected at fundraising events. Document the bills …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/09/niagara-engine-company-no-6-inc-cash-receipts-andGreen Tech High Charter School – Resident Tuition Billing (2015M-2)
… performed for all resident districts and credit back any money due as a result of errors made on billings during the …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/04/10/green-tech-high-charter-school-resident-tuition-billing-2015m-2Village of Medina – Ambulance Service Billings (2014M-326)
… bills. The Board allowed a third party to collect Village money. The rates for service types indicated by the patient …
https://www.osc.ny.gov/local-government/audits/village/2015/05/01/village-medina-ambulance-service-billings-2014m-326Brighton Central School District – IT Asset Management (S9-22-6)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to safeguard IT assets. As a …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/brighton-central-school-district-it-asset-management-s9-22-6Phoenix Central School District – IT Asset Management (S9-22-20)
… technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not … to confirm they were inventoried. We found 5 percent of the sampled assets were not properly accounted for. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/phoenix-central-school-district-it-asset-management-s9-22-20Beaver River Central School District – Collection of Real Property Taxes and Retiree Health Insurance Contributions (2021M-123)
… District officials did not adequately segregate the duties of or establish adequate compensating controls over a senior … discrepancies, when officials do not provide oversight of employees who handle funds, there is an increased risk … manner. Key Recommendation Adequately segregate the duties of or establish adequate compensating controls over the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/beaver-river-central-school-district-collection-real-property-taxes-andNew York State Comptroller Thomas P. DiNapoli Statement on MTA's Budget
… and tax collections have put MTA’s short-term finances on a stronger footing than expected. These positive … ridership, and the revenue that riders provide, are back on solid ground.” Find out how your government money is spent …
https://www.osc.ny.gov/press/releases/2021/02/new-york-state-comptroller-thomas-p-dinapoli-statement-mtas-budgetState Comptroller DiNapoli Releases School District Audit
… IT assets is critical. Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-school-district-audit-0State Comptroller Dinapoli Releases Municipal Audit
… the following local government audit was issued. Village of Shoreham – Board Oversight and Justice Court (Suffolk …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-auditState Agencies Bulletin No. 329
… the employees' paychecks. Agency Actions When entering any of the above deduction codes the Deduction Calculation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/329-changing-warning-message-general-deduction-panel-reject-message