Search
York Central School District – Online Banking (2016M-295)
… Background The York Central School District is located in the Towns of Leicester and York in Livingston County and the Town of Perry in Wyoming County. The District, which operates two schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/york-central-school-district-online-banking-2016m-295Alexandria Central School District – Financial Condition (2016M-5)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/25/alexandria-central-school-district-financial-condition-2016m-5Brushton-Moira Central School District – Financial Condition (2015M-340)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period July 1, 2012 through September 30, 2015. Background The Brushton-Moira Central School District is located in the Towns of Bangor, Brandon, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/brushton-moira-central-school-district-financial-condition-2015m-340Bradford Central School District – Financial Management (2016M-253)
… Purpose of Audit The purpose of our audit was to evaluate the District's financial … Bradford Central School District is located in the Towns of Bath, Bradford, Urbana and Wayne in Steuben County and the … ranging from $1.4 million to $1.9 million or 12.8 to 17.5 percentage points. Key Recommendations Ensure budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/bradford-central-school-district-financial-management-2016m-253Harpursville Central School District – Financial Management (2013M-261)
… in a manner that benefits District taxpayers. Review all reserve balances and transfer excess funds to …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/03/harpursville-central-school-district-financial-management-2013m-261Haldane Central School District – Budget Transfers and Information Technology (2015M-279)
… School Business Manager and two employees of a contractor all have administrative privileges within the financial …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/haldane-central-school-district-budget-transfers-and-informationLivonia Central School District – Software Management (2016M-293)
… Maintain a complete, comprehensive software inventory of all software that the District owns and the total number of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/livonia-central-school-district-software-management-2016m-293Morley Volunteer Fire Company – Misappropriation of Funds (2023M-154)
… financial operations to ensure funds were safeguarded. As a result, the former Treasurer was able to misappropriate … totaling $45,400 by making inappropriate automated teller machine (ATM) and in-bank withdrawals, writing unauthorized … Make 178 personal purchases totaling $19,572 using a Company debit card. These improper transactions went …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/03/22/morley-volunteer-fire-company-misappropriation-funds-2023m-154City of Rensselaer – Accounting Records and Reports (2023M-26)
… and $2.2 million, and transactions were not entered in a timely manner. Bank reconciliations were not prepared in a timely manner or clearly documented and discrepancies, … not explained. Independent audit reports were not issued in a timely manner and identified deficiencies in internal …
https://www.osc.ny.gov/local-government/audits/city/2024/08/02/city-rensselaer-accounting-records-and-reports-2023m-26State Agencies Bulletin No. 2019
… paid using the following effective dates and check dates: Pay Cycle/Pay Period Type 2022 Payment Effective Date Check … or 04/07/2022 (Institution) Geographic Pay Differential (GEO) and/or Occupational Pay Differential (OPD): Agencies must review employees receiving GEO and/or OPD to determine if employees’ GEO and/or OPD pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2019-april-2022-public-employees-federation-pef-salary-increaseState Agencies Bulletin No. 2261
… not processed automatically. Affected Employees: Employees in the Professional, Scientific, and Technical Service Unit – … York and PEF, provides for payment of performance advances in September to eligible PEF employees based on … Date based on the Department Payments will be included in Institution Pay Period 11L, paychecks dated 09/19/2024 or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2261-september-2024-public-employees-federation-pef-performance-advances-andState Agencies Bulletin No. 1568
… Employees Employees designated management or confidential in the following bargaining units who meet the eligibility … Basis Code of ANN who are in an NS position (Grade 600) which is equated to a grade (Grade 603-668) Employees with a … than 0069 or 2222 and the salary is equal to a salary step of the employee’s grade on the effective date based on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1568-april-2016-managementconfidential-mc-salary-increaseSt. Lawrence County – Financial Condition (2013M-46)
… action to modify the County’s financial management strategies based on actual performance and economic events. … …
https://www.osc.ny.gov/local-government/audits/county/2013/05/02/st-lawrence-county-financial-condition-2013m-46Allegany County – County Jail Payroll and Inmate Prescription Medications (2013M-218)
… to June 5, 2013. Background Allegany County is located in the Southern Tier of Western New York and has a population … Key Findings The County paid approximately $4.4 million in wages for correctional staff during the 2012 calendar … full-time and part-time staff, more than $87,000 in overtime costs could have been avoided. Additionally, we …
https://www.osc.ny.gov/local-government/audits/county/2014/01/24/allegany-county-county-jail-payroll-and-inmate-prescription-medications-2013m-218Brentwood Volunteer Fire Department – Internal Controls Over Financial Operations (2013M-79)
… does not perform monthly bank reconciliations, or present bank statements or cancelled checks to the Board. … Recommendations Prepare monthly bank reconciliations, and present them with bank statements and canceled checks to the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/06/14/brentwood-volunteer-fire-department-internal-controls-overDiNapoli: Hamburg Employee Admits $150,000 Theft of Recreation Fees
… was terminated from her $35,000-a-year post by the village in April 2018. "Little by little, Ms. Erickson systematically … DiNapoli said. "Thanks to the hard work of my office in partnership with District Attorney Flynn, Ms. Erickson has … but stole money intended to support programs for children in the Village of Hamburg. I want to thank our partners in …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-hamburg-employee-admits-150000-theft-recreation-feesComptroller DiNapoli Releases Municipal Audits
… did not monitor Internet usage for computer use policy (CUP) compliance. Auditors also found town officials did not …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-audits-1Seneca County Industrial Development Agency – Project Approval and Monitoring (2015M-207)
… who are appointed by the County Board of Supervisors. For calendar year 2015, SCIDA has 33 projects, of which 30 …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/12/24/seneca-county-industrial-development-agency-projectNewstead Fire Company –Internal Controls (2014M-92)
… Newstead Fire Company is a volunteer organization located in the Town of Newstead in Erie County. The Company contracts with the Town to … Company member or a family member had a financial interest in the transaction. These Company members did not properly …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/27/newstead-fire-company-internal-controls-2014m-92CUNY Bulletin No. CU-424
… Purpose To explain the procedures for processing the June 2011 … Allowance Payment for the titles listed above is pursuant to Article III, Section 11 of the Blue Collar Agreement and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-424-june-2011-city-university-new-york-uniform-allowance