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Yates County Industrial Development Agency - Receipts and Disbursements (2019M-182)

… officials properly recorded, supported and reported cash receipts and disbursements, including payroll. Key … Although we did not find any significant errors in how cash receipts and disbursements were recorded and reported, … fees. Key Recommendations The Board should adopt cash receipts and disbursement policies. Ensure that duties …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/01/03/yates-county-industrial-development-agency-receipts-and

City of Hudson - Payroll and Accrued Leave (2020-14)

… Key Findings City officials did not segregate the duties of the clerks inputting payroll or implement compensating … to verify accrual balances prior to approving the use of leave accruals. Key Recommendations Ensure compensating controls are implemented to address the lack of segregation of duties within the payroll process. Adopt …

https://www.osc.ny.gov/local-government/audits/city/2020/03/13/city-hudson-payroll-and-accrued-leave-2020-14

Town of East Hampton – Budget Review (B7-14-18)

… Purpose of Audit The purpose of our budget review was to determine whether the significant … and expenditure projections in the Town’s preliminary budget for the 2015 fiscal year are reasonable. Background The Town …

https://www.osc.ny.gov/local-government/audits/town/2014/11/04/town-east-hampton-budget-review-b7-14-18

Mottville Fire District - Budgeting and Financial Recordkeeping (2020M-26)

… the financial records to conform to the Office of the State Comptroller’s (OSC’s) accounting and reporting manual …

https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/15/mottville-fire-district-budgeting-and-financial-recordkeeping-2020m-26

St. Regis Falls Central School District – Medicaid Reimbursements (2021M-106)

… complete report - pdf ] Audit Objective Determine whether the St. Regis Falls Central School District (District) … would have realized revenues totaling $11,530, 50 percent of the reimbursement. Key Recommendations Establish … for all eligible services provided. Review all unclaimed services and submit any eligible claims for …

https://www.osc.ny.gov/local-government/audits/school-district/2021/09/17/st-regis-falls-central-school-district-medicaid-reimbursements-2021m-106

Town of Randolph – Justice Court Operations (2021M-76)

… manner. However, the Justice did not ensure computerized case records were updated in an accurate and timely manner or … review pending cases reports and compare computerized case information to manual case file information. Ensure that the clerk reports all …

https://www.osc.ny.gov/local-government/audits/justice-court/2021/08/27/town-randolph-justice-court-operations-2021m-76

State Agencies Bulletin No. 1950

… Purpose The purpose of this bulletin is to notify agencies of the maximum salary limit for Tier 6 … 408 (k) (3) (C), and 408 (k) (6) (D) (ii) will increase to $250,000. Effective Dates Effective beginning Institution … Questions regarding this bulletin may be directed to the Payroll Retirement mailbox. … State Agencies Bulletin …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1950-maximum-salary-limit-tier-6-members-following-retirement-systems

Port Byron Central School District – Network User Accounts (2021M-119)

… to add or disable user accounts. The District had a total of 19 unneeded network user accounts including 14 non-student …

https://www.osc.ny.gov/local-government/audits/school-district/2021/11/24/port-byron-central-school-district-network-user-accounts-2021m-119

Indian Lake Central School District – Medicaid Reimbursements (2021M-150)

… provided. Review all unclaimed services identified in this report and submit any eligible claims for …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/indian-lake-central-school-district-medicaid-reimbursements-2021m-150

IX.12.F CMIA Interest Liabilities – IX. Federal Grants

… A federal interest liability (which the Federal Government pays to the state) accrues for any covered program whereby a … for “actual immediate cash needs,” or prior to the date that checks containing covered federal funds clear the … federal funds are returned to the U.S. Treasury. Guide to Financial Operations REV. 03/19/2012 … CMIA interest …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12f-cmia-interest-liabilities

State Comptroller DiNapoli Releases Municipal Audit

… did not appropriately evaluate all projects prior to approval or monitor the performance of businesses that received financial benefits. Auditors … the board-approved fee schedule. Officials also failed to assess annually reported capital investment and salary …

https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-municipal-audit

Mahopac Central School District – Noninstructional Payroll (2020M-32)

… The Union President received an additional hour of overtime pay daily that was not properly supported by … if it had used part-time bus monitors and drivers instead of bus mechanics. District officials agreed with our …

https://www.osc.ny.gov/local-government/audits/school-district/2020/10/09/mahopac-central-school-district-noninstructional-payroll-2020m-32

Hudson Housing Authority – Information Technology (2019M-224)

… awareness training. The Authority did not have adequate online banking agreements. Sensitive information technology …

https://www.osc.ny.gov/local-government/audits/public-authority/2020/07/10/hudson-housing-authority-information-technology-2019m-224

Mount Markham Central School District – Financial Management (2020M-39)

… that appropriate fund balance that is not needed or used to fund District operations. Periodically review and update …

https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/mount-markham-central-school-district-financial-management-2020m-39

Town of East Hampton – Budget Review (B7-15-19)

… Purpose of Audit The purpose of our budget review was to determine whether the significant … and expenditure projections in the Town’s preliminary budget for the 2016 fiscal year are reasonable. Background The Town …

https://www.osc.ny.gov/local-government/audits/town/2015/11/02/town-east-hampton-budget-review-b7-15-19

Town of Mooers - Highway Asset Accountability (2020M-35)

… did not adequately monitor fuel use, which resulted in 9,216 gallons of unrecorded fuel used at the highway …

https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-highway-asset-accountability-2020m-35

Town of Easton – Sales Tax Allocation (2014M-355)

… revenue to the town-outside-village funds to reduce the real property tax levies in these funds before allocating any …

https://www.osc.ny.gov/local-government/audits/town/2015/02/13/town-easton-sales-tax-allocation-2014m-355

Town of Niskayuna – Water Operations (2013M-328)

… 31, 2013. Background The Town of Niskayuna is located in Schenectady County and has approximately 21,780 residents. … The Comptroller did not record biannual water billings in the water receivable control account and failed to audit … annually. Key Recommendations Include water collections in the monthly reports to the Supervisor and deposit and …

https://www.osc.ny.gov/local-government/audits/town/2014/05/23/town-niskayuna-water-operations-2013m-328

Town of Mina – Financial Management and Vehicle Fuel Procurement (2014M-34)

… Town’s financial management and fuel procurement practices for the period of January 1, 2012 through January 6, 2014. … an elected five-member Town Board. Budgeted appropriations for 2013 totaled almost $850,000. Key Findings The Board did … Towns financial management and fuel procurement practices for the period of January 1 2012 through January 6 2014 …

https://www.osc.ny.gov/local-government/audits/town/2014/06/06/town-mina-financial-management-and-vehicle-fuel-procurement-2014m-34

Patchogue-Medford Union Free School District – Budget Review (B7-13-1)

… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … located in Suffolk County, issued debt totaling $6 million to liquidate the accumulated deficit in the District’s … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …

https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/patchogue-medford-union-free-school-district-budget-review-b7-13-1