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Herkimer County – Court and Trust Funds (2023-C&T-2)
… [read complete report – pdf] Purpose of Review The purpose of our review was to determine whether County officials have … are entrusted to the Treasurer for safekeeping by order of the Surrogate’s Court. Together, the Treasurer, County … The purpose of our review was to determine whether County officials have …
https://www.osc.ny.gov/local-government/audits/county/2023/12/15/herkimer-county-court-and-trust-funds-2023-ct-2State Agencies Bulletin No. 2152
… by Payroll Bulletin No. 2152.1 . Purpose: The purpose of this bulletin is to provide agencies with information regarding the outreach and escheatment of uncashed payroll checks for calendar year 2022. Affected … uncashed payroll check greater than $19.99 in September of 2023. A second outreach letter will be sent via certified …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2152-outreach-and-escheatment-2022-uncashed-nys-payroll-checksCantalician Center for Learning – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Cantalician Center for Learning … calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual (RCM) and the Consolidated … To determine whether the costs reported by Cantalician Center for Learning on its …
https://www.osc.ny.gov/state-agencies/audits/2023/01/26/cantalician-center-learning-compliance-reimbursable-cost-manualEmpowering Minds Therapy Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Empowering Minds Therapy Inc. … calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual (RCM). The audit covered the … To determine whether the costs reported by Empowering Minds Therapy Inc on its …
https://www.osc.ny.gov/state-agencies/audits/2022/04/08/empowering-minds-therapy-inc-compliance-reimbursable-cost-manualVillage of Greenwich – Justice Court Operations (2014M-023)
… Purpose of Audit The purpose of our audit was to examine internal controls over the Court’s financial … The Justice did not consistently submit monthly reports to the Justice Court Fund on time. Although the previous … of his bank account to the Village and subsequently closed the account when he left office on March 30, 2012, the …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/05/30/village-greenwich-justice-court-operations-2014m-023Town of Wethersfield – Town Clerk and Highway Operations (2013M-21)
… 1, 2011, to December 31, 2012. Background The Town of Wethersfield is located in Wyoming County. The Town is … Town of Wethersfield Town Clerk and Highway Operations 2013M21 …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-wethersfield-town-clerk-and-highway-operations-2013m-21Adequacy of 2021 Budgets - Village of Camillus (S9-21-5)
… complete report - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the Village’s adopted budget for the 2021 fiscal year. Background The COVID-19 pandemic (pandemic) has had … (Village) is one of the local governments included in our review. The Village is located in the Town of Camillus in …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/21/adequacy-2021-budgets-village-camillus-s9-21-5Village of Delanson – Internal Controls Over Selected Financial Operations (2012M-232)
… Purpose of Audit The purpose of our audit was to examine disbursements and the real … June 1, 2010, to April 30, 2012. Background The Village of Delanson is located within the Town of Duanesburg in Schenectady County. The Village Board of … Village of Delanson Internal Controls Over Selected Financial …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-delanson-internal-controls-over-selected-financial-operations-2012m-232Adequacy of 2021 Budgets - Village of Ossining (S9-21-17)
… towns and villages across the State. The Village of Ossining (Village) is one of the local governments included … in our review. The Village is located in the Town of Ossining in Westchester County. Key Finding Our review found …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/14/adequacy-2021-budgets-village-ossining-s9-21-17XIV.3.B Short Term Investment Pool (STIP) – XIV. Special Procedures
… Pursuant to §98 of the State Finance Law, the State Comptroller shall invest and keep invested all moneys belonging to any and all funds of the State. The Short Term Investment Pool (STIP) represents a … Pursuant to 98 of the State Finance Law the State Comptroller shall invest and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3b-short-term-investment-pool-stipState Comptroller DiNapoli Releases School District Audits
… not regularly review network user accounts and permissions to determine whether they were appropriate or needed to be disabled. As a result, auditors identified 139 unneeded … aid payments ranging from $49,607 to $345,221. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-district-auditsVillage of Smyrna – Clerk-Treasurer’s Duties (2013M-114)
… Purpose of Audit The purpose of our audit was to determine if the Mayor and Board properly … June 1, 2011, to February 6, 2013. Background The Village of Smyrna is located in the Town of Smyrna in Chenango … Village of Smyrna ClerkTreasurers Duties 2013M114 …
https://www.osc.ny.gov/local-government/audits/village/2013/07/19/village-smyrna-clerk-treasurers-duties-2013m-114Village of Herrings – Financial Operations and Sale of Land (2013M-41)
… is located in the Town of Wilna in Jefferson County, and has a population of 90 residents. The Village Board consists of a Mayor and two trustees, all elected for two-year terms. Budgeted … 31, 2013 were approximately $130,000 in the general fund and $33,500 in the sewer fund. Key Findings The Board did not …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-herrings-financial-operations-and-sale-land-2013m-41State Agencies Bulletin No. 1858
… This bulletin is superseded by Payroll Bulletin No. 1858.1 . Purpose The purpose of this … regarding the outreach and 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 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1858-outreach-escheatment-2019-uncashed-payroll-checksPayroll Improvement Project Bulletin No. PIP-002
… Purpose The purpose of this bulletin is to inform agencies of changes to the Reserve EMPLID process for online transactions, the … The purpose of this bulletin is to inform agencies of changes to the Reserve EMPLID process for online transactions the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-002-changes-related-reserve-emplid-process-92-upgradeTown of Clarence – Controls Over Fuel and Vehicle Fleet Management (2013M-312)
… over fuel and the management of the Town’s vehicle fleet for the period January 1, 2012 through September 18, 2013. … Board comprised of a Supervisor and four Council members. For the 2013 fiscal year, budgeted appropriations totaled … were adequately safeguarded and properly accounted for. In addition, the fuel monitoring system in the highway …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-clarence-controls-over-fuel-and-vehicle-fleet-management-2013m-312State Comptroller DiNapoli Releases School District Audits
… surplus fund balance exceeded the statutory limit by 32.7 to 42.8 percentage points at the end of the last three fiscal … district did not use all of the fund balance appropriated to finance operations for fiscal years 2016-17 through … implement budget cuts in the 2020-21 budget. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-audits-1Town 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 … January 1, 2010, to December 31, 2011. Background The Town of Ballston is located in Saratoga County and has a … Town of Ballston Water Fund Financial Operations 2012M258 …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-ballston-water-fund-financial-operations-2012m-258Town of Hopewell – Fund Balance and Budget Monitoring (2013M-231)
… 30, 2013. Background The Town of Hopewell is located in Ontario County. The Town is governed by the Town Board, … The Town’s main operating funds include the general fund, highway fund and water fund. For the 2012 fiscal year, … in each of the fiscal years 2008 through 2012. The highway fund reported deficit unexpended fund balances of …
https://www.osc.ny.gov/local-government/audits/town/2014/01/10/town-hopewell-fund-balance-and-budget-monitoring-2013m-231College of Plattsburgh – Selected Employee Travel Expenses
… the control of agency management, include car rentals, meals, lodging, transportation, fuel, and incidental costs …
https://www.osc.ny.gov/state-agencies/audits/2013/04/25/college-plattsburgh-selected-employee-travel-expenses