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Town of Pittstown – Records and Reports (2013M-5)

… of our audit was to review the Town’s financial operations for the period January 1, 2011, to September 17, 2012. … approximately $2.5 million for the general and highway funds. Key Findings The Supervisor did not maintain adequate … reports. Examples include balance sheets for operating funds that did not balance, with differences totaling …

https://www.osc.ny.gov/local-government/audits/town/2013/06/08/town-pittstown-records-and-reports-2013m-5

Town of Rensselaerville – Financial Operations (2012M-168)

… Purpose of Audit The purpose of our audit was to review the Town’s financial operations for the period … The Supervisor did not maintain complete, accurate and up-to-date accounting records and has not filed the AUD for 2010 … online banking privileges because the Board failed to establish policies and procedures for online banking. Key …

https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-rensselaerville-financial-operations-2012m-168

Tuition Assistance Program – College of Westchester

… eligibility. For the three academic years ended June 30, 2014, the school certified 4,090 awards totaling almost … Education Services Corporation should recover $11,340 plus applicable interest, from Westchester. The State …

https://www.osc.ny.gov/state-agencies/audits/2016/06/30/tuition-assistance-program-college-westchester

2013 Year End Report

… determine whether payment requests (payments) to claimants and medical providers from the Workers’ Compensation Board’s … January 1, 2013 through December 31, 2013 were appropriate and complied with the New York State Workers’ Compensation … Uninsured Employers Fund, the Special Fund for Disability Benefits, the Second Injury Fund and the Fund for Reopened …

https://www.osc.ny.gov/state-agencies/audits/2014/05/13/2013-year-end-report

Selected Aspects of Discretionary Spending

… December 31, 2012. Background The Authority was created in 1950 by Article 2, Title 9 of the New York State Public …

https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spending-0

Hourly Based Information Technology Services

… an effective process to ensure a candidate consultant’s qualifications meet the mandatory qualifications specified by the agenc ies using the HBITS … obligation to verify that a candidate has the mandatory qualifications specified by the agenc ies, nor do OGS staff …

https://www.osc.ny.gov/state-agencies/audits/2016/09/02/hourly-based-information-technology-services

Town of Pittsfield – Disbursements (2013M-82)

… warrants with the canceled check images, as shown on the bank statements, and review the bank reconciliations. Thoroughly document the annual audit …

https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-pittsfield-disbursements-2013m-82

Akron Fire Department – Financial Activities (2014M-196)

… - pdf] Purpose of Audit The purpose of our audit was to determine whether Department controls were adequate to ensure that financial activity was properly recorded and … found 101 credit card purchases totaling $22,100 did not have original receipts attached to the monthly statement. In …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/04/10/akron-fire-department-financial-activities-2014m-196

Village of Scotia – Internal Controls Over Selected Financial Operations (2012M-148)

… 31, 2011. Background The Village of Scotia is located in the Town of Glenville in Schenectady County and has approximately 7,700 residents. … $8.3 million. Key Findings We identified weaknesses in the controls over the collection, recording, …

https://www.osc.ny.gov/local-government/audits/village/2013/01/11/village-scotia-internal-controls-over-selected-financial-operations-2012m-148

Town of Mansfield – Financial Management and Claims Processing (2012M-241)

… The Board adopted budgets using fund balance to reduce the tax levy with no systematic approach to ensure that …

https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-mansfield-financial-management-and-claims-processing-2012m-241

State Agencies Bulletin No. 1858.1

… with one or more uncashed payroll checks originally issued in calendar year 2019 are affected. Background Abandoned … NPAY539 (Non-Negotiated Payroll Checks). OSC Actions In accordance with Abandoned Property Law §1422, an initial … issued for all uncashed payroll checks originally issued in 2019 and the funds will be remitted to the OUF on April …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18581-outreach-escheatment-2019-uncashed-payroll-checks

State Agencies Bulletin No. 1799.1

… this bulletin is to inform agencies of changes in certain garnishment deduction amounts, or in some instances, … levies. Affected Employees Employees who have a writ of garnishment or New York State tax levy are affected. …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/17991-update-general-deduction-rules-writs-garnishments-and-new-york-state

Town of Chesterfield – Internal Controls Over Selected Financial Operations (2014M-331)

… Purpose of Audit The purpose of our audit was to review the financial operations of the Port Kent Water … Port Kent Water District 1, which provides water service to approximately 140 customers. The Town’s budgeted … not maintain adequate records, did not assess penalties to all tax payments received after the due date and did not …

https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-chesterfield-internal-controls-over-selected-financial-operations-2014m-331

Newark School District Public Library – Board Oversight (2014M-54)

… comprising seven elected members governs the Library and is primarily responsible for the general oversight of the … compliance with laws related to procurement, bidding, and avoidance and disclosure of conflicts of interest. The Board also has …

https://www.osc.ny.gov/local-government/audits/library/2014/06/20/newark-school-district-public-library-board-oversight-2014m-54

Attica Central School District – Financial Management (2016M-127)

… 2012 through March 18, 2016. Background The Attica Central School District is located in the Towns of Attica, … in compliance with statutory provisions. … Attica Central School District Financial Management 2016M127 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/attica-central-school-district-financial-management-2016m-127

LaFayette Central School District – Reserves (2013M-387)

… funds over multiple fiscal years, they can be considered de facto reserve funds. The District did not have a plan for … or funding reserves. Take remedial action to ratify the de facto reserves by adopting appropriate resolutions. Adopt …

https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/lafayette-central-school-district-reserves-2013m-387

Niagara Charter School – Student Enrollment and Billing (2013M-294)

… student data could be improved. Of the 22 students’ files sampled, the proof of residency on file for five …

https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/niagara-charter-school-student-enrollment-and-billing-2013m-294

State Agencies Bulletin No. 1911

… to COVID-19 vaccine activities and to inform agencies of new Time Entry Earnings Codes to be used for reporting and … – Used to reduce an employee’s regular hours by the number of hours worked on the vaccine hotline. (Comp Rate … may be directed to the Payroll Earnings mailbox. … State Agencies Bulletin No 1911 …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1911-processing-payments-activities-related-covid-19-vaccine-effort