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Village of Fayetteville – Information Technology Policies (2017M-47)
… management. Ensure that users who have left Village employment have their access rights removed. Provide IT …
https://www.osc.ny.gov/local-government/audits/village/2017/05/26/village-fayetteville-information-technology-policies-2017m-47Weedsport Central School District – Payroll (2021M-179)
… and/or did not have proper supporting documentation. The payroll clerk was not provided with supporting documentation … attention. District officials did not properly segregate payroll processing duties and did not provide adequate … Provide adequate supporting documentation for payroll processing. Assign personnel and payroll processing …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/weedsport-central-school-district-payroll-2021m-179Jefferson County Industrial Development Agency – Audit Follow-Up (2020M-70-F)
… exemptions, payments in lieu of taxes (PILOT) and project employment. Results of Review We determined that the JCIDA …
https://www.osc.ny.gov/local-government/audits/county/2024/11/15/jefferson-county-industrial-development-agency-audit-follow-2020m-70-fState Agencies Bulletin No. 1959
… apply: The employee is still actively employed by any State agency. The employee is due any regular and/or lump sum … Bulletin No. 908 (Non-Negotiated and/or Undeliverable New York State Payroll Checks), allows agencies to identify …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1959-schedule-submitting-2021-year-end-returned-checksManagement of Invasive Species (Follow-Up)
… 2019-S-26 ) . About the Program Many species of plants and animals currently found in New York State are not … signage at public boat launches), and is responsible for implementing and maintaining a statewide, coordinated … its ability to mitigate the spread of invasive species. For example, the Department did not consistently apply or …
https://www.osc.ny.gov/state-agencies/audits/2021/11/19/management-invasive-species-followTown of Hancock – Justice Court Operations (2021M-6)
… report - pdf] Audit Objective Determine whether the Town of Hancock (Town) Justice Court (Court) fines and fees were … and cash balances exceeded known liabilities by $3,436 as of June 30, 2020. Key Recommendations Prepare monthly … promptly investigate any differences. Determine the source of unidentified cash balances. Justice Court officials agreed …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/05/21/town-hancock-justice-court-operations-2021m-6Town of Geddes - Account Clerk's Salary and Benefits and Cash Disbursements (2019M-56)
… agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/town/2020/01/17/town-geddes-account-clerks-salary-and-benefits-and-cash-disbursements-2019m-56Truxton Fire District – Board Oversight (2022M-123)
… signing District checks and maintaining the accounting records. Audit all District claims prior to payment and conduct an annual audit of the Treasurer’s records. Ensure the Treasurer provided financial reports to …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/truxton-fire-district-board-oversight-2022m-123United Cerebral Palsy Association of Nassau County, Inc. – Compliance With the Reimbursable Cost Manual
… calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the … of $101,794 in payments with unsupported time and payroll records, $42,442 in excess staffing, $1,223 in payments made … calculated adequately documented and allowable under the State Education Departments guidelines including the …
https://www.osc.ny.gov/state-agencies/audits/2022/06/08/united-cerebral-palsy-association-nassau-county-inc-compliance-reimbursable-cost-manualIT Asset Management (2022-MS-2)
… report – pdf] We also released 20 letter reports to the following School Districts: Brighton Central School … District [pdf] Audit Objective Determine whether officials in 20 school districts (Districts) appropriately tracked, … 1,155 IT assets to confirm they were inventoried; 945 of these were also tested to determine whether they could be …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/it-asset-management-2022-ms-2Town of Hanover – Town Supervisor and Town Clerk Operations (2013M-40)
… Board did not perform an annual audit of the Supervisor’s records and reports, as required by law. As a result, the … the form of payment received in the water and sewer records. The Clerk did not disburse and report Clerk fees, … independent auditor to audit, the Supervisor’s books and records. Consult legal counsel to ensure the actions taken …
https://www.osc.ny.gov/local-government/audits/town/2013/05/10/town-hanover-town-supervisor-and-town-clerk-operations-2013m-40Village of Keeseville – Financial Condition (2013M-192)
… budgeted appropriations for the 2013-14 fiscal year are approximately $1.4 million. Key Findings The recorded … the Village’s accounting records for the operating funds are complete and accurate. Ensure that the accounting records are properly adjusted to reflect correct account balances. …
https://www.osc.ny.gov/local-government/audits/village/2013/09/20/village-keeseville-financial-condition-2013m-192Village of Oxford – Justice Court Operations (2013M-219)
… $2,520 were reported to the DMV as paid, with no related records of receipt or deposit; and we identified a $3,500 … fees on record at the DMV were not current in the Court’s records and, therefore, represent significant unrealized … Reimburse the amounts the accounts are short and bring the records and reports up-to- date. Properly record tickets …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/02/14/village-oxford-justice-court-operations-2013m-219XII.8.E Payment Assignments – XII. Expenditures
… or other creditors of the contract. According to the New York State Lien Law (Article 2, Section 15), payment assignments …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8e-payment-assignmentsPublic Authorities – 2021 Financial Condition Report
… the public as well as to the State and local governments. New Yorkers pay for public authorities in a variety of ways … State-Supported debt issued by public authorities; Added a new $1.3 billion authorization for State-Supported borrowing … the Utility Debt Securitization Authority (UDSA). **** The New York State Urban Development Corporation has not complied …
https://www.osc.ny.gov/reports/finance/2021-fcr/public-authoritiesCUNY Bulletin No. CU-589
… criteria Background Pursuant to Section 6220 of New York State Education Law, yearly increments are to be … to receive a July 2017 Increment or Increment Code Update based on information available as of the date the … Number on the Job Data page but the Bargaining Unit, Salary Administration Plan or NYS Grade do not match. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-589-july-2017-city-university-new-york-cuny-incrementsState Agencies Bulletin No. 985
… deductions for employees whose status is Terminated, Retired or Deceased will be automatically cancelled by OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/985-retroactive-2010-performance-advances-graded-and-ns-equated-gradeDiNapoli: $1 Million in License Plate Contributions Sit Unused by State
… plates and a license application check-off box to support New York’s organ donation campaign, according to an audit … been used by DOH since its inception over a decade ago. “New Yorkers who tried to help others did not expect their … money to sit unused in a bank account,”said DiNapoli. “New York ranks among the lowest nationally in registering …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-1-million-license-plate-contributions-sit-unused-stateDiNapoli: State Failed to Block Payments to Providers Supplying Controlled Substances Beyond Legal Limits
… New York’s Medicaid system overpaid pharmacies by more than $1.1 … audit of the Department of Health (DOH) released today by State Comptroller Thomas P. DiNapoli. “Controlled substances … cause serious harm or be sold illicitly,” DiNapoli said. “New York puts limits on these medications for a reason – to …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-state-failed-block-payments-providers-supplying-controlled-substances-beyond-legal-limitsImplementation of the Security Guard Act (Follow-Up)
… Act ( 2019-S-42 ). About the Program The Department of State (Department), through its Division of Licensing … registration, and regulation of 36 occupations throughout New York State. The Division licenses more than 800,000 …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/implementation-security-guard-act-follow