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Village of Rushville - Board Oversight and Information Technology (2018M-118)
… audit of claims. Complete payroll certifications. Invest money as allowed by law. Develop and implement IT policies …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-rushville-board-oversight-and-information-technology-2018m-118Village of Margaretville - Fiscal Management (2018M-78)
… the Board overestimated budgeted appropriations, resulting in general fund surpluses. As a result, the Town did not need …
https://www.osc.ny.gov/local-government/audits/village/2018/08/17/village-margaretville-fiscal-management-2018m-78Chautauqua Utility District – Banking (2017M-121)
… Purpose of Audit The purpose of our audit was to determine if banking transactions were adequately safeguarded for the period January 1, 2014 through March 27, 2017. Background …
https://www.osc.ny.gov/local-government/audits/district/2017/10/13/chautauqua-utility-district-banking-2017m-121Schalmont Central School District – Financial Condition Management (2018M-15)
… Purpose of Audit The purpose of our audit was to determine whether District officials effectively managed … serves the Towns of Rotterdam, Princetown and Duanesburg in Schenectady County, the Town of Guilderland in Albany … to and accounted for in the general fund that should have been transferred to a debt service fund. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2018/04/13/schalmont-central-school-district-financial-condition-management-2018m-15Clifton-Fine Central School District – Financial Condition (2017M-297)
… through June 30, 2017. Background The Clifton-Fine Central School District is located in the Towns of Clifton, Fine, … CliftonFine Central School District Financial Condition 2017M297 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/23/clifton-fine-central-school-district-financial-condition-2017m-297Town of Aurora - Real Property Acquisition and Sale (2018M-64)
… the Southside Municipal Center (SMC). After an adjustment for the stated value of rent, we estimate the sale price was … The Town purchased a former fire hall, senior center and a residential building for $586,000. The Town estimates it will take $3 million to …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-aurora-real-property-acquisition-and-sale-2018m-64Town of Athens - Town Clerk/Tax Collector (2018M-41)
… report - pdf] Audit Objective Determine whether the Town Clerk/Tax Collector (Clerk) maintained adequate records and properly deposited and … Treasurer (Treasurer) in a timely manner. For example, the Clerk collected tax payments totaling $774,127 during the …
https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-athens-town-clerktax-collector-2018m-41State Agencies Bulletin No. 329
… routine from Flat Amount to Default to Deduction Table for the following Deduction Codes: Code 242 PSC Benefit … (CUNY) Code GHIDNT GHI Dental These codes are used for reporting benefit coverage only; there is no money …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/329-changing-warning-message-general-deduction-panel-reject-messageVillage of Medina – Ambulance Service Billings (2014M-326)
… The Village of Medina is located in Orleans County and has a population of approximately 6,500. The Village is … The Board did not adequately monitor ambulance billings and amounts collected and did not have sufficient procedures in place to enforce …
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)
… percent of the sampled assets were not properly accounted for. Specifically: Three iPads costing approximately $1,260 … and officials did not adopt a comprehensive written policy for IT equipment inventory. Key Recommendations Maintain …
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)
… Findings District officials did not appropriately track or inventory IT assets or maintain complete IT inventory records. As a result, officials cannot assure … policy for establishing and maintaining IT equipment inventory. Key Recommendations Ensure District inventory …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/phoenix-central-school-district-it-asset-management-s9-22-20Seaford Union Free School District – Extra-Classroom Activities (2016M-291)
… The Seaford Union Free School District is located in the Town of Hempstead in Nassau County. The District, which operates four schools … School store deposits during 2015-16 were not made in a timely manner, with the time between collection and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/seaford-union-free-school-district-extra-classroom-activities-2016m-291Levittown Union Free School District – Reserve Funds and Extra-Classroom Activity Fund (2016M-174)
… Purpose of Audit The purpose of our audit was to review the District’s reserve funds and extra-classroom … issue press-numbered receipts or use some other method to document the source, date, amount, composition and purpose …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/levittown-union-free-school-district-reserve-funds-and-extra-classroomGreen Tech High Charter School – Resident Tuition Billing (2015M-2)
… Tech High Charter School is located in the City of Albany and is governed by a seven-member Board of Trustees. The … up-to-date accurate residency records are maintained and these records are reconciled with the billing … Prepare all bills on an FTE basis. Ensure that accurate and timely reconciliations are performed for all resident …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/04/10/green-tech-high-charter-school-resident-tuition-billing-2015m-2Town of Fulton – Justice Court Operations (2017M-6)
… over the Court’s financial activity for the period January 1, 2015 through October 6, 2016. Background The Town of Fulton is located in Schoharie County and has a population of approximately … the bail records in the accounting software. Deposit all money collected in a timely manner. …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-fulton-justice-court-operations-2017m-6Town of Orchard Park – Recreation Department Cash Receipts (2017M-81)
… The purpose of our audit was to review the Department’s cash receipts for the period January 1, 2015 through January … not reconcile recreation fees collected by a vendor with cash receipts records. Key Recommendations Adopt written policies related to Department cash receipts, including procedures over recording, …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-orchard-park-recreation-department-cash-receipts-2017m-81East Meredith Rural Fire District – Financial Activities (2021M-26)
… and properly accounted for, without proper controls, there is a risk that disbursements will not be made for proper …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/28/east-meredith-rural-fire-district-financial-activities-2021m-26New York State Comptroller Thomas P. DiNapoli Statement on MTA's Budget
… Thomas P. DiNapoli released the following statement today in response to the Metropolitan Transportation Authority’s … and expectations of additional federal aid. “Improvements in fare, toll and tax collections have put MTA’s short-term … MTA can avoid recovery-damaging service cuts or layoffs in 2022. “Combined with a potential $6.5 billion — if not …
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
… New York State Comptroller Thomas P. DiNapoli today announced the following school district audit was … New York State Comptroller Thomas P DiNapoli today announced the following school district audit was issued …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-school-district-audit-0State Agencies Bulletin No. 147
… (ERS) and who have a pay basis code of FEE. Employees in this category were previously paid on a daily basis and had a pay basis code of DLY in the Legacy payroll system. Effective Date Immediately …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/147-new-frc-earnings-code-fee-retirement-credit