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Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … District officials paid 27 invoices totaling $83,370 for purchases without obtaining any type of competition. The … were not always supported with adequate documentation. For access to state and local government spending and 50,000 …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-municipal-auditsPort Jefferson Union Free School District – Information Technology (2014M-039)
… The Port Jefferson Union Free School District is located in Suffolk County, has approximately 1,200 students, and is … vendor being added to the vendor list is already included in the vendor master file and has not established procedures …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/port-jefferson-union-free-school-district-information-technology-2014mState Agencies Bulletin No. 2152
… agencies with information regarding the outreach and escheatment of uncashed payroll checks for calendar year … agencies with information regarding the outreach and escheatment of uncashed payroll checks for calendar year 2022 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2152-outreach-and-escheatment-2022-uncashed-nys-payroll-checksCUNY Bulletin No. CU-596
… the final payment date of 7/1/2020, after having received all the lump sum payments, shall have received a total amount … – Salary Increases Reporting the Rate Increases To ensure all Job Action requests are submitted for each employee, the … requests regardless of the employee’s status: For all rate increases, request a Pay Change with the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-596-cuny-retroactive-rate-increases-and-lump-sum-cash-paymentCUNY Bulletin No. CU-545
… Purpose To explain the procedures for reporting retroactive rate increases, lump sum payments and adjustments for miscellaneous earnings to the agencies. Affected … all Miscellaneous Earnings The agency must calculate and report the retroactive adjustment for all miscellaneous …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-545-cuny-retroactive-rate-increases-and-lump-sum-paymentsCUNY Bulletin No. CU-708
… Purpose The purpose of this bulletin is to provide agency instructions for … employee’s status: For all rate increases, request a Pay Change with the Action/Reason code of Pay Rate Chg/CRT (Pay Rate Change/Change Rate) on the Job Action Request page, using the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-708-cuny-retroactive-pay-rate-increases-high-pressure-plantState Agencies Bulletin No. 1380
… the SFS. Affected Employees The accounting, reporting and payroll distribution data for all employees paid through … PayServ and SFS, allowing for easier reconciliation of payroll charges. OSC has finalized their conversion plan and … check dated 04/02/2015), all reports, queries and online pages will now display the new SFS statewide …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1380-new-york-state-payroll-system-payserv-conversion-statewide-financialState Comptroller DiNapoli Statement on Selection of Corey Johnson as New York City Council Speaker
… Comptroller Thomas P. DiNapoli released the following statement today regarding the selection of Corey Johnson as Speaker of the New York City Council. "Congratulations to Corey …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-statement-selection-corey-johnson-new-york-city-council-speakerJamison Road Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2015M-95)
… Fire Company, Inc. is a volunteer organization located in the Town of Elma, Erie County. The Company, which provides … did not always deposit receipts and cash advances in a timely manner. Key Recommendations Properly approve … that fundraiser cash advances and receipts are deposited in a timely manner. … Jamison Road Volunteer Fire Company Inc …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/11/06/jamison-road-volunteer-fire-company-inc-internal-controls-overFair Haven Volunteer Fire Department, Inc. – Financial Activity (2014M-335)
… 2014 totaled $201,488. Key Findings The Treasurer receives all funds, prepares and makes all deposits, pays Department bills and performs all recordkeeping functions with little or no Board …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/27/fair-haven-volunteer-fire-department-inc-financial-activityPine City Volunteer Fire Department, Inc. – Financial Activities (2017M-140)
… The Treasurer’s duties were not segregated as he made all deposits, performed all recordkeeping functions and prepared bank reconciliations … claims processing and fundraising accountability. Audit all claims prior to approval and ensure detailed approval is …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/10/13/pine-city-volunteer-fire-department-inc-financial-activitiesRenaissance Academy Charter School of the Arts – Financial Operations (2016M-198)
… Board oversight of the School’s financial operations for the period July 1, 2014 through March 17, 2016. … a seven-member Board of Trustees. Operating expenditures for the 2014-15 fiscal year totaled approximately $2.5 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/renaissance-academy-charter-school-arts-financial-operations-2016m-198Buffalo Collegiate Charter School – Credit Cards (2022M-69)
… whether Buffalo Collegiate Charter School (School) credit card charges were properly approved, adequately supported, and for School purposes. Key Findings Credit card charges were not always properly approved or adequately … charges were for School purposes. We reviewed 170 credit card charges totaling $128,070 and found supporting …
https://www.osc.ny.gov/local-government/audits/charter-school/2022/07/15/buffalo-collegiate-charter-school-credit-cards-2022m-69Sodus Center Fire Department – Financial Activities (2016M-424)
… Findings The Department’s constitution and bylaws do not define financial oversight responsibilities and do not …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/03/31/sodus-center-fire-department-financial-activities-2016m-424East Greenbush Community Library – Internal Controls Over Cash Receipts (2013M-223)
… Purpose of Audit The purpose of our audit was to assess the Library’s internal controls over cash receipts for the period … Background The East Greenbush Community Library, located in the Town of East Greenbush in Rensselaer County, is a special district public library …
https://www.osc.ny.gov/local-government/audits/library/2013/10/25/east-greenbush-community-library-internal-controls-over-cash-receipts-2013m-223Establishing the Standard Work Day – Legacy Reporting
… represent the amount of time per day a full-time employee in that title would be required to work. You must establish a … drivers, etc.), even if you only have part-time employees in that title or the title is vacant. You may establish …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/establishing-standard-work-dayTown of Oppenheim – Town Clerk Operations (2014M-248)
… purpose of our audit was to examine the Clerk’s operations for the period January 1, 2013 through March 31, 2014. … an elected five-member Town Board. Budgeted appropriations for 2014 total approximately $1.3 million. Key Findings The … of the Clerk’s financial duties and did not provide for an annual audit of the Clerk’s records. Key …
https://www.osc.ny.gov/local-government/audits/town/2014/11/28/town-oppenheim-town-clerk-operations-2014m-248Town of Crown Point - Town Clerk/Tax Collector (2018M-263)
… - pdf] Audit Objective Determine whether the Town Clerk/Tax Collector (Clerk) properly accounted for fees (including … the Supervisor on February 14, 2017. Deposit real property tax collections within the required timeframe. For example, … timely manner. Key Recommendations Remit all real property tax collections to the Supervisor and Treasurer within the …
https://www.osc.ny.gov/local-government/audits/town/2019/07/19/town-crown-point-town-clerktax-collector-2018m-263Farmingdale Union Free School District – Payroll (2024M-22)
… is a significant risk that employees may have been paid for unnecessary overtime work that could have been avoided … was preapproved and monitored. Paid 20 employees $167,034 for nonemergency overtime work, including routine job duties … events, without written preapproval. Did not budget for overtime separate from other payroll expenditures. As a …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/28/farmingdale-union-free-school-district-payroll-2024m-22Kirkwood Fire Company District No. 1, Inc. – Collections and Disbursements (2021M-73)
… did not fulfill its fiduciary responsibilities to ensure money was adequately safeguarded and accounted for and … neither the Company nor we were able to confirm all money was properly deposited, disbursed and accounted for. 21 … vehicle’s repair. Officers improperly borrowed Company money. Key Recommendations Establish adequate controls and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/10/08/kirkwood-fire-company-district-no-1-inc-collections-and