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Yates County – Court and Trust Funds (2025-C&T-1)
… Purpose of Review Our objective was to determine whether County officials established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2022 through … may be provided to the court and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made …
https://www.osc.ny.gov/local-government/audits/county/2025/04/18/yates-county-court-and-trust-funds-2025-ct-1Roxbury Central School District – Financial Condition (2013M-207)
… Background The Roxbury Central School District is located in the Towns of Roxbury, Middletown and Gilboa in Delaware and Schoharie Counties. The District is governed … effect of these variances generated over $2.4 million in operating surpluses for the fiscal years ending in 2008 to …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/01/roxbury-central-school-district-financial-condition-2013m-207State Agencies Bulletin No. 683
… new Increment Codes have been created to reflect only one meaning for each Increment Code. Under the previous Increment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/683-revision-increment-code-system-security-employeesVillage of Horseheads – Claims Auditing and Disbursements (2023M-134)
… whether Village of Horseheads (Village) officials properly audited claims and authorized non-payroll disbursements. Key … purchases totaling $19,179. Document whether claims were audited prior to funds being disbursed. Monitor telephone and … whether Village of Horseheads Village officials properly audited claims and authorized nonpayroll disbursements …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-claims-auditing-and-disbursements-2023m-134Village of Islandia – Overtime (2023M-121)
… Islandia (Village) officials properly approved, documented and controlled overtime for employees. Key Findings Village … of the Village’s overtime was paid to the Fire Marshal and Building Inspector. The overtime paid to them was equivalent to 73 percent and 49 percent of their budgeted salaries, respectively. The …
https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-islandia-overtime-2023m-121State Comptroller DiNapoli Statement on Boeing Lawsuit Settlement
… regarding the approval of the settlement of the derivative lawsuit the New York State Common Retirement Fund (Fund) and … and the FPPA were appointed co-lead plaintiffs in the lawsuit. In a derivative lawsuit, shareholders sue a company’s board of directors on …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-statement-boeing-lawsuit-settlementVillage of Washingtonville – Financial Condition (2013M-346)
… 2012. Background The Village of Washingtonville is located in Orange County. The Village Board is responsible for … budget estimates and monitor the budget, resulting in operating deficits in the Village’s three operating funds (general, water and …
https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-washingtonville-financial-condition-2013m-346City of Cortland – Non-Contractual Employees’ Payroll Benefits (2020M-161)
… a result, we found: Seven NC employees earned 2,213 more hours of leave than employees in the collective bargaining … time worked or to submit leave requests for taking time off, and the Council did not approve all leave drawdown … not track their time worked or charge leave accruals when off, and sold excess hours totaling $5,800 and $4,900, …
https://www.osc.ny.gov/local-government/audits/city/2021/08/27/city-cortland-non-contractual-employees-payroll-benefits-2020m-161State Agencies Bulletin No. 145
… and displayed by the system. The adjustment will show in the employee's Time Entry record with the Earn Code … the contract period being adjusted, the adjustment will show in the employee's Time Entry record for the department …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/145-new-earnings-code-rcn-retroactive-contract-pay-adjustmentWyandanch Union Free School District – Budget Review (B23-7-1)
… must submit to the State Comptroller each year, starting with the fiscal year during which the school district is … last five years. The District’s proposed budget complies with the tax levy limit because it includes a tax levy of …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/04/07/wyandanch-union-free-school-district-budget-review-b23-7-1Town of Owego – Shared Services Facility Capital Project (2022M-42)
… planned, authorized and monitored the shared services facility capital project (Project). Key Findings The Board … planned authorized and monitored the shared services facility capital project Project …
https://www.osc.ny.gov/local-government/audits/town/2022/09/30/town-owego-shared-services-facility-capital-project-2022m-42State Agencies Bulletin No. 2050
… pay stubs and W2s, and review personal information via ny.gov. In order to best protect users’ data, it was determined … or more factors. OSC Actions OSC will, in concert with the NYS Office of Information Technology Services (ITS), provide …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2050-multifactor-authentication-new-york-state-payroll-onlineXIII.4.B Travel Advance – XIII. Employee Expense Reimbursement
… The OSC Rules and Regulations allow continuous travel advances up to $400 to employees whose duties require … Units may advance funds to an employee for a specific travel event. Process and Document Preparation: Business … Units must have procedures to ensure timely accounting of travel advances. These procedures should include timely …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4b-travel-advanceVII.10.A Cash Advance Overview – VII. State Revenues and Appropriated Loan Receivables
… Section 115 of the State Finance Law authorizes the establishment of cash advance … Section 115 of the State Finance Law authorizes the establishment of cash advance …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10a-cash-advance-overviewTown of Shandaken – Payroll (2013M-201)
… $5,538 that she was not authorized to receive and paid her husband, a Highway Department employee, $1,800 that he was …
https://www.osc.ny.gov/local-government/audits/town/2013/10/02/town-shandaken-payroll-2013m-201Town of Hempstead Sanitary District No. 1 – Selected Financial Activities (2015M-206)
… residents and some commercial properties, is governed by an elected five-member Board of Commissioners. …
https://www.osc.ny.gov/local-government/audits/district/2016/03/18/town-hempstead-sanitary-district-no-1-selected-financial-activities-2015m-206Village of Liberty – Financial Condition (2013M-109)
… May 31, 2013. Background The Village of Liberty is located in Sullivan County and has a population of 4,392. The Village … did not maintain the Village’s accounting records in an accurate manner. As a result, in two of the last five fiscal years, Village officials …
https://www.osc.ny.gov/local-government/audits/village/2013/10/04/village-liberty-financial-condition-2013m-109Comptroller DiNapoli Releases Municipal Audits
… Cortland County Industrial Development Agency – Project Management Agency officials have developed adequate … status, as either a library officer or independent contractor, is unclear. Because the treasurer is responsible … board cannot delegate these functions to an independent contractor. Otsego County – Cost of Temporary Housing Costs …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-2State Comptroller DiNapoli Releases School District Audits
… did not adopt or enforce adequate disbursement policies. Of 1,317 disbursements reviewed by auditors, 207 check … which resulted in apparent overpayments of $2,180. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-school-district-auditsTown of Big Flats – Financial Management (2013M-170)
… of our audit was to review the Town’s financial management for the period January 1, 2010, to May 1, 2013. Background … revenues, expenditures, and fund balance available for appropriation. Adopt a fund balance policy governing the … establishing authorized reserves to accumulate money for a future purpose. …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-big-flats-financial-management-2013m-170