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Town of Wethersfield – Town Clerk and Highway Operations (2013M-21)

… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over selected … 31, 2012. Background The Town of Wethersfield is located in Wyoming County. The Town is governed by an elected Town … cash receipts records were unreliable. The Clerk did not make deposits and remit moneys to appropriate agencies in …

https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-wethersfield-town-clerk-and-highway-operations-2013m-21

Adequacy of 2021 Budgets - Village of Camillus (S9-21-5)

… an independent evaluation of the Village’s adopted budget for the 2021 fiscal year. Background The COVID-19 pandemic … The pandemic has also created a difficult environment for officials to develop annual budgets given the unknowns of … future financial impacts. The pandemic increases the need for local officials to more closely monitor their budgeted …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/21/adequacy-2021-budgets-village-camillus-s9-21-5

Village of Delanson – Internal Controls Over Selected Financial Operations (2012M-232)

… was to examine disbursements and the real property tax and water rent billings and collections for the period June 1, 2010, to April 30, 2012. Background …

https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-delanson-internal-controls-over-selected-financial-operations-2012m-232

Adequacy of 2021 Budgets - Village of Ossining (S9-21-17)

… an independent evaluation of the Village’s adopted budget for the 2021 fiscal year. Background The COVID-19 pandemic … The pandemic has also created a difficult environment for officials to develop annual budgets given the unknowns of … future financial impacts. The pandemic increases the need for local officials to more closely monitor their budgeted …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/14/adequacy-2021-budgets-village-ossining-s9-21-17

XIV.3.B Short Term Investment Pool (STIP) – XIV. Special Procedures

… to any and all funds of the State. The Short Term Investment Pool (STIP) represents a mechanism that allows for separate accounting for … with the individual funds investing moneys not needed for day-to-day activities or to make payments in the money market …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3b-short-term-investment-pool-stip

State Comptroller DiNapoli Releases School District Audits

… Thomas P. DiNapoli today announced the following school district audits were issued. Phelps-Clifton Springs Central School District – Network Access (Ontario County and Wayne … confidentially to officials. Tupper Lake Central School District – Records and Reports (Franklin County and …

https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-district-audits

Village of Smyrna – Clerk-Treasurer’s Duties (2013M-114)

… Board’s adopted budgets. For example, found that 20 out of 43 of the 2011-12 adopted budget expenditure lines were …

https://www.osc.ny.gov/local-government/audits/village/2013/07/19/village-smyrna-clerk-treasurers-duties-2013m-114

Village of Herrings – Financial Operations and Sale of Land (2013M-41)

… to September 30, 2012. Background The Village of Herrings is located in the Town of Wilna in Jefferson County, and has … Village-owned property to the Mayor for $500 was in the best interest of the taxpayers. Key Recommendations Maintain … price or the most beneficial terms in the public interest when selling unneeded Village-owned property. …

https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-herrings-financial-operations-and-sale-land-2013m-41

State Agencies Bulletin No. 1858

… escheatment of uncashed payroll checks for calendar year 2019. Affected Employees Employees with one or more uncashed payroll checks originally issued in calendar year 2019 are affected. Background Abandoned Property Law §102 … outreach letter has been sent to all employees with a 2019 uncashed payroll check greater than $19.99. A second …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1858-outreach-escheatment-2019-uncashed-payroll-checks

Payroll Improvement Project Bulletin No. PIP-002

… Live on March 15, 2021. Background The Payroll Improvement Project will upgrade PayServ to PeopleSoft version 9.2. In … schedule is released should email the Payroll Improvement Project mailbox to determine whether early testing can be … Change Management team at the Payroll Improvement Project mailbox. Please reference Bulletin PIP-002 in the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-002-changes-related-reserve-emplid-process-92-upgrade

Town of Clarence – Controls Over Fuel and Vehicle Fleet Management (2013M-312)

… and purchase all fuel from the vendor providing the best total price. Establish a comprehensive vehicle fleet …

https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-clarence-controls-over-fuel-and-vehicle-fleet-management-2013m-312

State Comptroller DiNapoli Releases School District Audits

… today announced the following school district audits have been issued. Liverpool Central School District – … by at least $2.7 million. The district may not have sufficient resources to meet its financial obligations … today announced the following school district audits have been issued …

https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-audits-1

Town of Ballston – Water Fund Financial Operations (2012M-258)

… Purpose of Audit The purpose of our audit was to assess the water fund’s fiscal health and operations for the period … including appropriations of $1.1 million for the 12 water districts. Key Findings The Town’s accounting records … accurate and timely information necessary to evaluate the water fund’s fiscal health and take appropriate corrective …

https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-ballston-water-fund-financial-operations-2012m-258

Town of Hopewell – Fund Balance and Budget Monitoring (2013M-231)

… budgeting practices, and its resultant financial condition for the period January 1, 2010 through September 30, 2013. … include the general fund, highway fund and water fund. For the 2012 fiscal year, expenditures from those funds … revenues, expenditures and fund balance available for appropriation. Develop long-term financial and capital …

https://www.osc.ny.gov/local-government/audits/town/2014/01/10/town-hopewell-fund-balance-and-budget-monitoring-2013m-231

College of Plattsburgh – Selected Employee Travel Expenses

… These expenses, which are discretionary and under the control of agency management, include car rentals, meals, … College at Plattsburgh (College) is to prepare a diverse population of undergraduate and graduate students for a wide … on State-issued travel cards. Auditors focused their audit efforts on the highest cost travelers in the State, …

https://www.osc.ny.gov/state-agencies/audits/2013/04/25/college-plattsburgh-selected-employee-travel-expenses

Children's Development Group, PLLC – Compliance With the Reimbursable Cost Manual

… Objective To determine whether the costs submitted by Children’s Development Group, PLLC (CDG) on its Consolidated Fiscal Report (CFR) … applicable State Education Department (SED) requirements. The audit covered costs reported on CDG’s CFR for the … To determine whether the costs submitted by Childrens Development Group PLLC on …

https://www.osc.ny.gov/state-agencies/audits/2019/12/11/childrens-development-group-pllc-compliance-reimbursable-cost-manual

Wadsworth Center Environmental Laboratory Approval Program

… Objective To determine whether Wadsworth Center is adequately certifying, monitoring, and enforcing selected … Wadsworth Center (Wadsworth) was established in 1984 and is responsible for the certification of laboratories … and disease or environmental exposure prevention. ELAP is an approved accrediting authority under the National …

https://www.osc.ny.gov/state-agencies/audits/2019/12/09/wadsworth-center-environmental-laboratory-approval-program

State Agencies Bulletin No. 1006

To provide information and instructions regarding the following Contract Pay and Additional Pay for Contract Pay teachers Submitting Salary Withholding for 2

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1006-restoration-contract-pay-and-additional-pay-21p-institution-teachers

State Agencies Bulletin No. 1244

… April 2013 Performance Advances and provide instructions for payments not processed automatically. Affected Employees … 05/02/13 Background The following Chapter Laws provide for payment of performance advances on April 1 to eligible … and Police Benevolent Association, Inc. (NYSCOPBA) for arbitration eligible members of the Security Services …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1244-april-2013-security-performance-advances-and-pre-shift-briefing-updates

Audit Committee Charter Guidance and Template

… require the trustees or board of education (board) of most school districts to establish an audit committee to oversee … report to the board on the annual independent audit of the district’s records. Education Law also requires most school districts to establish an internal audit function and …

https://www.osc.ny.gov/local-government/publications/audit-committee-charter-guidance-and-template