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Plattsburgh Public Library – Circulation Desk Cash Receipts (2015M-8)
… examine the Library’s internal controls over circulation desk cash receipts for the period of January 1, 2013 through … related to collecting cash receipts at the circulation desk, the procedures were insufficient. Procedures did not … and remitting cash receipts received at the circulation desk. Ensure that on a daily basis two employees count the …
https://www.osc.ny.gov/local-government/audits/library/2015/04/03/plattsburgh-public-library-circulation-desk-cash-receipts-2015m-8Rensselaer City School District – Financial Condition (2016M-286)
… did not adopt realistic, structurally balanced general fund budgets, resulting in operating deficits that were larger than planned and declining general fund and reserve fund balances. District officials transferred $1.3 million …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/rensselaer-city-school-district-financial-condition-2016m-286South Jefferson Central School District – Community Services (2016M-343)
… year total approximately $32.6 million. Key Findings The backpack Program’s fund did not reimburse the school lunch fund for a minimum of $4,640 spent on Program expenditures. Although the Board adopted a transportation and use of building policy, its intentions …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/south-jefferson-central-school-district-community-services-2016m-343Massena Central School District – Financial Condition (2016M-21)
Massena Central School District Financial Condition 2016M21
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/massena-central-school-district-financial-condition-2016m-21Lyncourt Union Free School District – Financial Condition (2016M-62)
… September 30, 2015. Background The Lyncourt Union Free School District is located in the Town of Salina, Onondaga County. The District, which operates one school with approximately 377 students, is governed by an … Lyncourt Union Free School District Financial Condition 2016M62 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lyncourt-union-free-school-district-financial-condition-2016m-62Oneida County – Court and Trust Funds (2023-C&T-3)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to … may be provided to the court and then delivered to the County Commissioner of Finance (Commissioner) for safekeeping … a mechanic’s lien . [1] These actions are recorded in the County Clerk’s office when payments are deposited as required …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2023/12/29/oneida-county-court-and-trust-funds-2023-ct-3Village of Monticello – Board Oversight (2016M-337)
… be billed for minimum usage. The Board did not have a succession plan in place during periods of unexpected … action is initiated. Develop an integrated approach to succession management to include continually assessing … potential employee turnover; providing a formal, written succession plan as a framework for succession initiatives; …
https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-monticello-board-oversight-2016m-337Tioga County – Court and Trust Funds (2023-C&T-1)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to … may be provided to the court and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made … in a mechanic’s lien. 1 These actions are recorded in the County Clerk’s office when payments are deposited as required …
https://www.osc.ny.gov/local-government/audits/county/2023/07/14/tioga-county-court-and-trust-funds-2023-ct-1Schoharie County Court and Trust Funds (2022-C&T-3)
… [read complete report - pdf] Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 through … The purpose of our review was to determine whether County officials have …
https://www.osc.ny.gov/local-government/audits/county/2022/06/17/schoharie-county-court-and-trust-funds-2022-ct-3Village of Richfield Springs – Justice Court (S9-14-1)
… traffic violation offenders to the State’s Department of Motor Vehicles (DMV) in a timely manner. We found a lack of …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-richfield-springs-justice-court-s9-14-1Town of Queensbury – Justice Court (S9-14-2)
… traffic violation offenders to the State’s Department of Motor Vehicles (DMV) in a timely manner. We found weaknesses …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-queensbury-justice-court-s9-14-2Fonda-Fultonville Central School District – Payroll (2015M-118)
… District officials did not review the direct deposit upload document or compare this document with the certified … are submitted for certification. Review the direct deposit upload document each pay period and forward it to the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/fonda-fultonville-central-school-district-payroll-2015m-118Village of Owego – Clerk-Treasurer’s Office and Parking Tickets (2015M-30)
… uses one disbursement account for all funds except payroll and did not perform bank reconciliations in a timely …
https://www.osc.ny.gov/local-government/audits/village/2015/05/29/village-owego-clerk-treasurers-office-and-parking-tickets-2015m-30Town of New Albion – Justice Court Operations (2014M-161)
… Neither Justice performed a monthly accountability analysis. Both Justices maintained two outstanding bail … cash. Key Recommendations Prepare a monthly accountability analysis for all moneys held by the Court. Any differences … should be incorporated into the monthly accountability analysis. Ensure that all money is deposited in a timely …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/29/town-new-albion-justice-court-operations-2014m-161State Police Bulletin No. SP-40
… 6/06/01 Earnings Code PRB Amount $700 or $1,400 Payroll Register and Employee's Check The earnings code PRB and the amount will be displayed on the payroll register. The earnings description Productivity Bonus and the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-40-2000-and-2001-productivity-bonus-payments-employees-represented-policeState Comptroller DiNapoli Releases School District Audits
… maximized. District officials did not develop and manage a comprehensive investment program or comply with the … by $215,120. Tioga Central School District – Health Insurance and Special Education Cost Savings (Tioga County) … select special education programs in-house. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-audits-1Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Elmira Heights Central School District – Nonresident Tuition (2019M-120) Although … students placed in the district. Hyde Park Central School District – Fixed Assets (2019M-103) The district does …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-audits-1State Comptroller DiNapoli Releases School District Audits
… or properly supported. District officials overpaid two charter schools for 36 special education students by …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-auditsTravel Advisory No. 3
… Effective 2/22/2024 Travel Status When an employee is on assignment at a work location 35 miles or more from both … Extended Liability Insurance Coverage. In the event of an accident, to be eligible for an insurance claim, the employee renting the car must report the accident immediately to the local …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/3-travel-manual-updateOverview – Divorce and Your Benefits
… retirement benefits may be considered marital property and can be divided between the Participant (NYSLRS member) and their ex-spouse when the marriage ends. Retirement … intended to be a substitute for New York law or the rules and regulations governing NYSLRS, which may change. NYSLRS …
https://www.osc.ny.gov/retirement/members/divorce/overview