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Smithfield Fire District –Controls Over Financial Activities (2015M-113)
… is no evidence that the Board reviews bank statements or canceled checks. The Treasurer does not provide the Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/07/smithfield-fire-district-controls-over-financial-activities-2015m-113Gingerbread Learning Center Executive Director and Wife Convicted in Nearly $800,000 Theft of Public Funds
… State Comptroller Thomas P. DiNapoli and Richmond County District Attorney Michael E. McMahon announced that Dennis Mosesman and Elsie Mosesman pleaded guilty today to grand larceny in the second degree for stealing more than $770,000 in … State Comptroller Thomas P DiNapoli and Richmond County District Attorney Michael E McMahon …
https://www.osc.ny.gov/press/releases/2019/03/gingerbread-learning-center-executive-director-and-wife-convicted-nearly-800000-theft-public-fundsState Agencies Bulletin No. 1403
… Purpose To inform agencies of procedural changes in PayServ related to assigning chartfield data to current and new position … To inform agencies of procedural changes in PayServ related to assigning chartfield data to current and new position pools …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1403-new-york-state-payroll-system-payserv-conversion-statewide-financialThe Mitchell-Lama Program – Awarding Housing Units and Maintaining Waiting Lists (Follow-Up)
… the extent of implementation of the recommendations in our initial audit report, The Mitchell-Lama Program: … units were assigned to eligible persons in compliance with properly established lists. We found that applicants who were next in line for units in a specific development were not always …
https://www.osc.ny.gov/state-agencies/audits/2017/03/23/mitchell-lama-program-awarding-housing-units-and-maintaining-waiting-lists-followState Agencies Bulletin No. 1201
… Purpose To inform agencies of changes to the data entry and processing of Rehire, Concurrent Hire, and … transactions entered directly into PayServ will follow the procedures described in this Bulletin Background SSN Decoupling has resulted in changes to the Rehire, Concurrent Hire, and Transfer transactions in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1201-changes-entering-rehires-concurrent-hires-and-transfers-payservSaranac Central School District – Tuition Billing and Collections (2023M-90)
… properly billed and collected tuition for nonresident foster care students enrolled at the District. Key Findings … did not properly bill and collect tuition for nonresident foster care students enrolled at the District. As of March … districts of origin in a timely manner for all nonresident foster care students enrolled at the District. Maintain a …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-tuition-billing-and-collections-2023m-90Town of Hamburg - Finance Office (2023M-109)
… Determine whether the Town of Hamburg’s (Town’s) Finance Office credit card purchases were supported and for proper … Town purposes. Determine whether the Town’s Finance Office payroll was accurate and supported. Key Findings The … the Board and Town officials did not ensure Finance Office payroll was accurate and supported. The Town made …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-hamburg-finance-office-2023m-109Hannibal Fire Company – Misappropriation of Funds (2023M-59)
… (claims) paid by the former Treasurer, receive written financial reports or review bank and investment statements and canceled check images. The Board also did not … other available remedies. Ensure claims are supported, audited and approved prior to payment and monitor the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/07/21/hannibal-fire-company-misappropriation-funds-2023m-59West Hempstead Union Free School District – Nonstudent Network User Account Controls (2023M-9)
… to help prevent unauthorized use, access and loss. In addition to sensitive information technology (IT) control … of these accounts (37 percent) have not been used in more than five years, with the oldest being last used more … action. Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/west-hempstead-union-free-school-district-nonstudent-network-user-accountVillage of Suffern – Budget Review (B8-15-13)
… fiscal year. Background The Village of Suffern, located in Rockland County, has adopted a budget for fiscal year … Findings Significant revenue and expenditure projections in the adopted budget are reasonable. The adopted budget … unassigned fund deficits of approximately $2.4 million in the general fund, $1.2 million in the water fund and $1.7 …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-suffern-budget-review-b8-15-13Thousand Islands Central School District – Financial Management (2022M-201)
… action. Appendix C includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/thousand-islands-central-school-district-financial-management-2022m-201Village of Ocean Beach – Credit Card Usage (2022M-206)
… Audit Objective Determine whether the Village of Ocean Beach (Village) Board of Trustees (Board) ensured that … Determine whether the Village of Ocean Beach Village Board of Trustees Board ensured that employees …
https://www.osc.ny.gov/local-government/audits/village/2023/06/30/village-ocean-beach-credit-card-usage-2022m-206State Agencies Bulletin No. 2136
… to having a Q22 overpayment in paycheck dated January 4, 2023, are affected. Background: All Q22 overpayments applied to administration check dated January 4, 2023, reduced the employees taxable gross in error. To … earnings code will be applied to paycheck dated May 24, 2023, and employees will see an increased taxable gross and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2136-new-earn-code-tba-tax-balance-adjustment-correct-q22-overpaymentsSUNY Bulletin No. SU-329
… may elect a flat amount 403(b) before-tax and/or after-tax deduction to be withdrawn from their biweekly paycheck. … deduction is withheld. The SUNY Office of University-Wide Benefits requested the ability to withhold all available net … SUNY 403(b) plans may be directed to SUNY University-Wide Benefits at benefits@suny.edu . Questions regarding PayServ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-329-partial-deductions-suny-403b-plansNewark Valley Central School District – Procurement (2022M-60)
… service providers paid $133,346 during our audit period. In addition, policies and procedures were inadequate …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/newark-valley-central-school-district-procurement-2022m-60City of Salamanca – Employee Benefits (2023M-96)
… were not properly authorized, adequately supported or accurately calculated. This resulted in unsupported and …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-employee-benefits-2023m-96Town of Gorham – Procurement (2024M-7)
… whether Town of Gorham (Town) officials made procurements in accordance with Town policy, statutory requirements and … Town officials did not always procure goods and services in accordance with Town policy, statutory requirements and … Ensure credit card purchases are supported and made in accordance with Town policies. Town officials agreed with …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-procurement-2024m-7Rye City School District – Payroll (2024M-2)
… record or pay overtime. District officials did not budget for approximately $600,000 of incurred overtime, and … paid to 15 employees with the highest overtime charges for their positions for the audit period and reviewed all of their time records …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/rye-city-school-district-payroll-2024m-2DiNapoli: School District and Big City Tax Levy Cap at 2% for Second Straight Year
… levy growth for school districts and the state’s biggest cities will be capped at 2%, the same as last year, according … the tax cap calculations for 676 school districts and 10 cities with fiscal years starting July 1, 2023, including the “Big Four” cities of Buffalo, Rochester, Syracuse and Yonkers. List of …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-school-district-and-big-city-tax-levy-cap-2-percent-second-straight-yearVillage of Endicott – Budget Review (B4-15-11)
… tentative budget for the general, electric, library and parking funds are reasonable. The water and sewer funds’ …
https://www.osc.ny.gov/local-government/audits/village/2015/04/13/village-endicott-budget-review-b4-15-11