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Rockville Centre Union Free School District - School District Website (S9-19-28)
… certain financial information was not posted, resulting in a lack of transparency. Information that was posted was limited in comprehensiveness. This prevents taxpayers and other … report and corresponding corrective action plan (CAP) in an easily accessible location. Officials did not prepare a …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/rockville-centre-union-free-school-district-school-district-website-s9-19City of Yonkers – Information Technology (2017M-86)
… internal controls over information technology (IT) assets for the period June 30, 2014 through November 30, 2016. … Background The City of Yonkers is the fourth largest city in New York State, with a population of more than 200,000. … elected seven-member City Council. Budgeted appropriations for 2016-17 totaled approximately $1.1 billion. Key Findings …
https://www.osc.ny.gov/local-government/audits/city/2017/08/11/city-yonkers-information-technology-2017m-86Saranac Central School District – Student State Aid (2023M-91)
… special education students. Review all identified unclaimed State aid and submit any eligible claims for …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-student-state-aid-2023m-91East Aurora Union Free School District – High School Extra-Classroom Activity Funds (2016M-163)
… extra-classroom activity funds were properly accounted for during the period July 1, 2014 through June 13, 2016. … Background The East Aurora Union Free School District is located in the Towns of Aurora, Colden and Elma in Erie … operates three schools with approximately 1,900 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/east-aurora-union-free-school-district-high-school-extra-classroomOperational Advisory No. 31
… with the Statewide Financial System (SFS), the Office of the State Comptroller (OSC) removed agency dollar … at the time of transaction submittal or posting in SFS (i.e. bulkload transactions). In addition, agencies are … must reverse the transaction upon request of the reviewer (i.e. OSC, DOB, auditor, etc.). Chapter VIII.1 AP Journal …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/31-general-ledger-journal-entries-workflow-changeMain-Transit Fire Department – Banquet Hall Disbursements And Collections (2024M-86)
… receipts or another suitable record to demonstrate amounts of collections due to the Department. Without adequate documentation and controls, the Office of the State Comptroller’s auditors and Department officials … his involvement with the banquet hall or this conflict of interest as required by New York State General Municipal …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-banquet-hall-disbursements-and-0Town of Chesterfield – Town Clerk (2024M-110)
… do not have assurance that all collections are accounted for, and money could be lost or misappropriated. The Clerk and Deputy Clerk did not record and issue receipts for collections totaling $18,289 received for 273 of 805 fees (34 percent). The Clerk also did not: …
https://www.osc.ny.gov/local-government/audits/town/2025/01/24/town-chesterfield-town-clerk-2024m-110Central Valley School District - Separation Payments (2018M-153)
… District officials accurately paid employees’ separation payments. Key Findings We reviewed all 37 separation payments … employees during the audit period and found that, except for minor discrepancies, the payments were accurately paid in …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/14/central-valley-school-district-separation-payments-2018m-153CUNY Bulletin No. CU-532
… earnings.” Affected Employees CUNY employees in the titles of Carpenter, Carpenter (CUNY) and Supervisor … $48.08 $48.88 $49.88 Additional information is provided in the February 16, 2016 memorandum from Carmelo Batista, … be returned with a completed Next of Kin Affidavit ( Form AC 934-P ), original death certificate and a Report of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-532-cuny-retroactive-salary-rate-increases-carpenter-carpenterCUNY Bulletin No. CU-516
… Purpose To inform agencies of new Time Entry code and to explain the agency procedures for … and Ratification Bonus Payment are pursuant to the New York City Comptroller’s Consent Determination, dated … the agency should forward the check to the NYS Department of Tax and Finance, Division of Treasury, per …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-516-retroactive-rate-increases-and-ratification-bonus-paymentCUNY Bulletin No. CU-380
… or 419 deduction who did not have a contribution taken for calendar year 2009. OSC will automatically cancel the … Tax and Finance, Division of Treasury, per instructions in Payroll Bulletin No. 908 . Checks issued to eligible … . For recipients of a previously deceased employee’s payroll checks where the Next of Kin Affidavit and Report of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-380-retroactive-salary-rate-increases-cuny-high-pressure-plantCUNY Bulletin No. CU-599
… earnings. Affected Employees CUNY employees in the title of City Laborer Background A Consent Determination based on a complaint filed under Section 220 of the NYS Labor Law was filed on June 6, 2017 between the Comptroller of the City of New York and the District Council 37, AFSCME, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-599-cuny-retroactive-rate-increases-city-laborerCUNY Bulletin No. CU-556
… for miscellaneous earnings. Affected Employees Employees in the title of Painter and Supervisor Painter Background The … employees who were laid off and returned from a preferred list will be treated as “continuously employed.” Effective … should utilize Locked Query #49 to identify a complete list of all regular earnings and retroactive adjustments. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-556-cuny-retroactive-rate-increases-skilled-trade-titlesNorth Queensbury Volunteer Fire Company – Controls Over Financial Activities (2014M-167)
… Fire Company is a not-for-profit corporation located in the Town of Queensbury, Warren County. The Company …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/05/north-queensbury-volunteer-fire-company-controls-overTown of Warrensburg - Procurement (2014M-96)
… in Warren County, has a population of approximately 4,100 and is governed by an elected five-member Board. Budgeted … Findings The Town’s purchasing policy was adopted in 1992 and has not been reviewed or adopted annually as required by …
https://www.osc.ny.gov/local-government/audits/town/2014/06/20/town-warrensburg-procurement-2014m-96Sullivan County Board of Cooperative Educational Services – Separation Payments (2021M-171)
… payments. Officials did not adhere to contract terms for separation payments or obtain Board of Education (Board) …
https://www.osc.ny.gov/local-government/audits/boces/2022/01/28/sullivan-county-board-cooperative-educational-services-separation-payments-2021mCity of Watertown – Sexual Harassment Prevention Training (S9-23-3)
… of monitoring to ensure the SHP Training was completed by all employees and the City’s training completion records were unreliable. As a result, officials have no assurance all individuals who should have completed the 2021 SHP … should monitor completion of annual SHP Training by all employees and elected officials, supported by complete, …
https://www.osc.ny.gov/local-government/audits/city/2023/09/01/city-watertown-sexual-harassment-prevention-training-s9-23-3East Irondequoit Central School District – Sexual Harassment Prevention Training (S9-23-18)
… Central School District (District) employees and Board of Education (Board) members completed annual sexual … was not provided to all employees and any Board members. Of the 110 total individuals we tested (101 selected … and all nine Board members), 15 employees or 15 percent of employees tested and the nine Board members did not …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/east-irondequoit-central-school-district-sexual-harassment-preventionVillage of Richmondville – Disbursements (2012M-178)
… Purpose of Audit The purpose of our audit was to ensure that the Board and Mayor properly monitored the … Village’s fiscal operations for the period June 1, 2011 to July 16, 2012. Background The Village of Richmondville is … were made. Payments totaling $1,386 were made to the Clerk-Treasurer without Board approval and all …
https://www.osc.ny.gov/local-government/audits/village/2013/01/25/village-richmondville-disbursements-2012m-178