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State Police Bulletin No. SP-152
… Affected Employees Employees in Bargaining Units 07, 17 and 18 represented by PBA Background In reference to the Laws … submit all transactions for enrollments, cancellations, and/or changes in a bi-weekly file. Agency update access is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-152-new-deduction-code-481-nys-troopers-pba-signal-30-fundHerricks Union Free School District – Fuel Card Purchases (2014M-321)
… The purpose of our audit was to examine the District’s fuel card purchases for the period July 1, 2012 through … more than $11,000 in federal, State and local taxes on fuel purchases during the audit period. The current fuel vendor did not deduct taxes from invoices because the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/16/herricks-union-free-school-district-fuel-card-purchases-2014m-321Gouverneur Central School District – Medicaid Reimbursements (2023M-34)
… written procedures for obtaining parental consent forms, documenting the eligible services provided and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/gouverneur-central-school-district-medicaid-reimbursements-2023m-34XV.4 Overview – XV. End of Year
… period dates. All vouchers, including any vouchers charging appropriations that are scheduled to lapse at the … further processing. All vouchers, including any vouchers charging appropriations that are scheduled to lapse at the … including for Single Payment Refund vouchers and vouchers charging Federal funds, must be on or before the published …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv4-overviewTown of East Greenbush – Justice Court Operations (2016M-60)
… The purpose of our audit was to examine the Courts financial operations for the period January 1 2014 …
https://www.osc.ny.gov/local-government/audits/justice-court/2016/05/06/town-east-greenbush-justice-court-operations-2016m-60Cayuga County - Procurement and Claims Audit (2018M-274)
… to directly withdraw 25 payments totaling $77,615 from the bank account. The Clerk of the Legislature did not: Audit 26 … third-party access to directly withdraw funds from County bank accounts. County officials agreed with our …
https://www.osc.ny.gov/local-government/audits/county/2019/04/12/cayuga-county-procurement-and-claims-audit-2018m-274Hortonville Fire Company – Financial Activity (2014M-210)
… during 2013. Key Findings The members did not review bank reconciliations or conduct an annual audit of the … Compare financial activity recorded by the Treasurer with bank statements and conduct an annual audit of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/08/hortonville-fire-company-financial-activity-2014m-210Town of Athens - Town Clerk/Tax Collector (2018M-41)
… to the Supervisor between four to six weeks later. Clerk fees and real property taxes were not always deposited within the required timeframes. Clerk fees collected during five months of our audit period …
https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-athens-town-clerktax-collector-2018m-41Village of Millbrook - Financial Operations and Procurement (2018M-135)
… officials did not maintain documentation for $317,988 of restricted donations. The Village has two bank accounts that … Key Recommendations Maintain documentation for the restricted donations to ensure that they are used …
https://www.osc.ny.gov/local-government/audits/village/2018/11/30/village-millbrook-financial-operations-and-procurement-2018m-135Town of Victory – Justice Court (2013M-66)
… internal controls over the Court’s financial operations for the period January 1, 2012, to February 1, 2013. … and timing of deposits and the recording and accounting for the Court’s moneys. However, we found that: The Justices … bank reconciliations and analyses of Court liabilities for comparison with available cash. Use a formal review …
https://www.osc.ny.gov/local-government/audits/justice-court/2013/04/26/town-victory-justice-court-2013m-66Ira Volunteer Fire Department, Inc. – Controls Over Financial Activities (2014M-266)
… has not adopted a code of ethics. The Department does not adhere to the purchase order system required in its … included a review of cash disbursements. The Treasurer does not prepare proper bank reconciliations. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/24/ira-volunteer-fire-department-inc-controls-over-financial-activities-2014mFulton City School District – Non-Payroll Cash Disbursements (2017M-144)
… Purpose of Audit The purpose of our audit was to determine whether District officials established a sufficient segregation of duties or compensating controls for non-payroll cash …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/fulton-city-school-district-non-payroll-cash-disbursements-2017m-144Town of Stony Creek – Supervisor's Records and Reports (2022M-32)
… accurate accounting records were maintained. Provide bank statements or canceled checks to the Board and ensure … records and conduct required annual audits. Ensure bank reconciliations are independently prepared or reviewed. …
https://www.osc.ny.gov/local-government/audits/town/2022/07/01/town-stony-creek-supervisors-records-and-reports-2022m-32Town of Stephentown – Records and Reports (2012M-209)
… and up-to-date accounting records, nor have monthly bank reconciliations been performed during our entire audit … in a timely manner. Perform complete and accurate monthly bank reconciliations and ensure that any differences …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-stephentown-records-and-reports-2012m-209Town of Springfield – Accounting Records and Reports (2020M-175)
… our audit period, the current Supervisor did not: Prepare bank reconciliations, record receipts in the financial … reports, as required. Key Recommendations Prepare monthly bank reconciliations, record all transactions in the …
https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-accounting-records-and-reports-2020m-175Town of Willing – Town Supervisor’s Financial Duties (2021M-68)
… to the Town Board (Board), and reports did not include a detail of money received and disbursed as required. Key … monthly financial reports to the Board which include a detail of money received and disbursed. Town officials agreed …
https://www.osc.ny.gov/local-government/audits/town/2021/08/20/town-willing-town-supervisors-financial-duties-2021m-68Town of Sidney – Supervisor’s Disbursements (2015M-214)
… of the disbursement process in the Supervisor's office for the period January 1, 2014 through June 25, 2015. … disbursements are made including those disbursements made for payroll related expenditures. Approve payroll before … of the disbursement process in the Supervisors office for the period January 1 201 …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-sidney-supervisors-disbursements-2015m-214Town of Duanesburg – Financial Records and Reports (2020M-116)
… The Town’s accounting records were not reliable. $590,880 in revenue and $55,182 in expenditures were not recorded. The accounting records’ …
https://www.osc.ny.gov/local-government/audits/town/2021/02/05/town-duanesburg-financial-records-and-reports-2020m-116Town of Indian Lake – Reserves and Justice Court Operations (2014M-330)
… 31, 2014. Background The Town of Indian Lake is located in Hamilton County and has a population of approximately 1,350. The Town, which is … reserve funds and did not make reserve fund expenditures in accordance with State law. One Justice did not perform …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/03/06/town-indian-lake-reserves-and-justice-court-operations-2014m-330Finger Lakes Community College - Credit Card and Travel Expenditures (2019M-184)
… the United States General Services Administration (GSA) per diem rates. A credit card company was allowed to directly … from the College’s bank account prior to audit. A travel agent who is not an employee uses their College credit card … and include maximum reimbursement rates, such as GSA per diem rates, for lodging, meals and mileage. Ensure all …
https://www.osc.ny.gov/local-government/audits/community-college/2020/01/10/finger-lakes-community-college-credit-card-and-travel-expenditures