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Bethpage Union Free School District - Extra-Classroom Activity Funds (2019M-213)
… treasurers and advisors failed to maintain pre-numbered tickets and receipts, statement of profit and loss forms, and … bank reconciliations were performed incorrectly, resulting in inaccurate cash balances being reported to clubs and to … District officials disagreed with certain findings in our report. Appendix B includes our comments on issues …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/07/bethpage-union-free-school-district-extra-classroom-activity-funds-2019mWindham-Ashland-Jewett Central School District - Claims Audit Process (2019M-242)
… to define the claims auditor’s duties and provide guidance on the claims auditor’s responsibilities. The claims auditor …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/windham-ashland-jewett-central-school-district-claims-audit-process-2019mOysterponds Union Free School District - Financial Management (2019M-217)
Determine whether the Board and District officials provided adequate oversight and management of the Districts budget and financial condition
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/oysterponds-union-free-school-district-financial-management-2019m-217City of Middletown - Information Technology (2018M-235)
… or procedures. 70 user accounts have not been used in the last six months, 19 of these accounts were never used … Financial application users had excessive permissions. In addition, sensitive IT control weaknesses were … application access to ensure City users cannot control all phases of a transaction. City officials disagreed with …
https://www.osc.ny.gov/local-government/audits/city/2020/01/03/city-middletown-information-technology-2018m-235Village of Port Chester - Dual Employment (2018M-91)
… was not deducted from leave accruals, and 536 hours of leave was taken without the use of time off request forms, as required. Key Recommendations Establish adequate …
https://www.osc.ny.gov/local-government/audits/village/2020/06/12/village-port-chester-dual-employment-2018m-91Frankfort Hill Volunteer Fire Company - Financial Activities (2020M-47)
… 43 deposits totaling $16,023 were either supported by only a deposit receipt or had no supporting documentation. Key …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/06/12/frankfort-hill-volunteer-fire-company-financial-activitiesAlfred-Almond Central School District - Financial Management (2019M-131)
… to comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/06/alfred-almond-central-school-district-financial-management-2019m-131City of Middletown – Payroll and Leave Benefits (2024M-26)
… totaling $191,253. As a result, the City paid employees for time they did not work or accrue. For example, Two sewer treatment plant (STP) employees received $91,492 for time they may not have worked because they were working …
https://www.osc.ny.gov/local-government/audits/city/2025/05/09/city-middletown-payroll-and-leave-benefits-2024m-26Town of Pendleton – Capital Projects (2024M-72)
… The Supervisor did not: Account for the projects in separate capital projects funds. Recommendations The … C includes our comment on an issue that was raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pendleton-capital-projects-2024m-72Southampton Union Free School District – Financial Management (2024M-43)
Determine whether the Southampton Union Free School District District Board of Education Board and officials effectively managed fund balance and reserve funds
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/southampton-union-free-school-district-financial-management-2024m-43Sir William Johnson Volunteer Fire Company, Inc. – Internal Controls (2015M-004)
… 30, 2014. Background The Sir William Johnson Volunteer Fire Company, Inc. is a not-for-profit corporation that contracts with the Town of Johnstown, Fulton County, to provide fire protection to a portion of the Town. The Company is … Sir William Johnson Volunteer Fire Company Inc Internal Controls 2015M004 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/01/sir-william-johnson-volunteer-fire-company-inc-internalNiskayuna No. 2 Fire District – Length of Service Award Program (2015M-73)
… Purpose of Audit The purpose of our audit was to determine if the District awarded Length of Service Award Program (LOSAP) credits accurately for the period January 1, 2014 through January 31, 2015. …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/31/niskayuna-no-2-fire-district-length-service-award-program-2015m-73City of Norwich – Physical Accessibility to Programs and Services (S9-24-35)
… of Norwich (City) officials could take additional steps to increase physical accessibility to programs and services provided at selected City … City officials could consider taking additional steps to increase physical accessibility at selected City … City of Norwich City officials could take additional steps to increase physical accessibility to programs and services …
https://www.osc.ny.gov/local-government/audits/city/2025/02/07/city-norwich-physical-accessibility-programs-and-services-s9-24-35Malta Ridge Volunteer Fire Company, Inc. - Controls Over Financial Operations (2014M-178)
… January 31, 2014. Background The Malta Ridge Volunteer Fire Company Inc. is a not-for-profit organization which is located in the Town of Malta, in Saratoga County, and provides fire protection to residents of the Town, except those … Malta Ridge Volunteer Fire Company Inc Controls Over Financial Operations 2014M178 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/12/malta-ridge-volunteer-fire-company-inc-controls-over-financialState Comptroller DiNapoli Releases School District Audit
… payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-school-district-audit-0Town of Brant – Justice Court (2014M-180)
… Purpose of Audit The purpose of our audit was to review the Justices’ records and reports for the period … Town Justice Court operations. Town revenue attributable to Court operations in 2013 was $366,772. Key Findings The … The Justices did not always report and remit funds to the Justice Court Fund (JCF) in a timely manner. The …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/22/town-brant-justice-court-2014m-180Unified Court System Bulletin No. UCS-23
… Purpose To explain the use of deduction code 303, Long Term Care … Press the F7 (insert row key) and enter code 303. Tab to the effective date and enter the first day of the pay period to start or cancel the deduction. Tab to the Deduction … To explain the use of deduction code 303 Long Term Care …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-23-voluntary-insurance-program-certain-employees-unified-courtSUNY Bulletin No. SU-110
… Purpose To explain the Standby Pay provisions and to review the earn codes with the proper usage of payments related to Standby Pay payments. Affected Employees Employees represented by … To explain the Standby Pay provisions and to review the earn codes with the proper …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-110-review-standby-pay-eligible-employees-represented-unitedState Agencies Bulletin No. 342
… received after these deadlines may not be reflected in the 2002 W-2s. Accordingly, agencies will be responsible …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/342-year-end-processing-and-deadlines-returned-paychecks-ac-230sState Agencies Bulletin No. 709
… Purpose To notify agencies of the new processing schedule for AC-230s (Report of Check Returned for Refund or … submit AC-230s to OSC in accordance with the processing schedule outlined in this Bulletin. Processing Dates Check … To notify agencies of the new processing schedule for AC230s Report of Check Returned for Refund or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/709-new-processing-schedule-submitting-returned-paychecks