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Tuition Assistance Program – College of Westchester
… with the Education Law and the Commissioner of Education’s Rules and Regulations when certifying students for State financial aid. Background The College of Westchester, (Westchester) … full-time students is $8,900 per semester and the school’s student enrollment as of the fall 2015 semester was about …
https://www.osc.ny.gov/state-agencies/audits/2016/06/30/tuition-assistance-program-college-westchesterAttica Central School District – Financial Management (2016M-127)
… Background The Attica Central School District is located in the Towns of Attica, Bennington, Java, Middlebury, Orangeville, Sheldon and Wethersfield in Wyoming County; the Towns of Alexander and Darien in Genesee County; and the Town of Wales in Erie County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/attica-central-school-district-financial-management-2016m-127LaFayette 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-387Niagara Charter School – Student Enrollment and Billing (2013M-294)
… Purpose of Audit The purpose of our audit was to examine the student enrollment and billing processes for … School, located in the Town of Wheatfield, Niagara County, is governed by a Board of Trustees that currently has 10 … incorrect calculations of FTEs identified in our testing, it is unclear whether this amount owed to the School is …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/niagara-charter-school-student-enrollment-and-billing-2013m-294Hourly Based Information Technology Services
… Services (HBITS) vendors: (i) at the appropriate hourly bill rates; (ii) for consultants with the required months of … includes a pricing schedule that defines the hourly bill rate for standard and specialty job titles. The hourly bill rates for standard titles are based on job title, skill …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/hourly-based-information-technology-servicesSelected Aspects of Discretionary Spending
… almost $8,000 for an employee appreciation/holiday dinner. Two payments totaling $5,100 for food provided at …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spending-02013 Year End Report
… payment system, where they are subject to various edit and validation checks, approved by the Board for …
https://www.osc.ny.gov/state-agencies/audits/2014/05/13/2013-year-end-reportTown of Pittstown – Records and Reports (2013M-5)
… 17, 2012. Background The Town of Pittstown is located in Rensselaer County and has a population of approximately … totaling $339,000 and $487,000 as of September 2012. In addition, cash on the Supervisor’s monthly reports did not … AUDs did not agree with bank records, resulting in, for example, general fund cash being over-reported by …
https://www.osc.ny.gov/local-government/audits/town/2013/06/08/town-pittstown-records-and-reports-2013m-5Town 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 … of Rensselaerville is located in Albany County and has a population of about 1,800. The Town Board (Board) is the … Town’s AUD with OSC and the Clerk within 60 days after the close of the fiscal year, or 120 days after the close the …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-rensselaerville-financial-operations-2012m-168Town of Pittsfield – Disbursements (2013M-82)
… the Board properly monitored the Town’s disbursements for the period January 1, 2011, to December 19, 2012. … Supervisor. The general and highway funds’ adopted budgets for the 2013 fiscal year are $173,604 and $383,966, … a gross amount of $13,600 to ensure that they were made for proper purposes and identified four employees − who …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-pittsfield-disbursements-2013m-82Newark School District Public Library – Board Oversight (2014M-54)
… 1, 2011 through August 26, 2013. Background The Newark Public Library is located in Wayne County. A Board of … Newark School District Public Library Board Oversight 2014M54 …
https://www.osc.ny.gov/local-government/audits/library/2014/06/20/newark-school-district-public-library-board-oversight-2014m-54State Agencies Bulletin No. 1799.1
… The Federal Consumer Credit Protection Act (Title III) (CPPA) places limits to creditor garnishments and New …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/17991-update-general-deduction-rules-writs-garnishments-and-new-york-stateTown of Chesterfield – Internal Controls Over Selected Financial Operations (2014M-331)
… was to review the financial operations of the Port Kent Water District 1 and internal controls over the Tax … an elected five-member Town Board, includes the Port Kent Water District 1, which provides water service to approximately 140 customers. The Town’s … was to review the financial operations of the Port Kent Water District 1 and internal controls over the Tax …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-chesterfield-internal-controls-over-selected-financial-operations-2014m-331Village of Scotia – Internal Controls Over Selected Financial Operations (2012M-148)
… its parking fine revenues by nearly $23,000. The Court’s case files and bail records are not accurate and complete, … Court’s manual check register, and the computerized court case records. Further, neither the manual check register nor …
https://www.osc.ny.gov/local-government/audits/village/2013/01/11/village-scotia-internal-controls-over-selected-financial-operations-2012m-148Town of Mansfield – Financial Management and Claims Processing (2012M-241)
… deficits in the general and highway funds. The Board does not perform a proper audit of claims. We found that …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-mansfield-financial-management-and-claims-processing-2012m-241State Agencies Bulletin No. 1858.1
… with Abandoned Property Law §1422, an initial outreach letter was sent to all employees with a 2019 uncashed payroll … greater than $19.99 on October 13, 2020. A second outreach letter was sent via certified mail to all employees with a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18581-outreach-escheatment-2019-uncashed-payroll-checksAkron 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 … County. The Department provides fire protection services to the Village and the Town of Newstead. The Department’s …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/04/10/akron-fire-department-financial-activities-2014m-196Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Town of Goshen , Town of Hague and Seaford Fire District . “In today’s fiscal climate, budget transparency and … New York State Comptroller Thomas P DiNapoli today announced his office completed audits of the Town of …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-2Seneca County Industrial Development Agency – Project Approval and Monitoring (2015M-207)
… Seneca County Industrial Development Agency was created in 1973 and is the sole IDA within the County. Its mission is … has 33 projects, of which 30 projects have active payments in lieu of taxes agreements. Key Findings The method of … specific criteria for evaluating project applications in a consistent manner; ensure the approval process for each …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/12/24/seneca-county-industrial-development-agency-projectComptroller DiNapoli Releases Municipal Audits
… Thomas P. DiNapoli today announced his office completed audits of the Albany Public Library , Cambria Housing Authority and the Oneida County … being spent appropriately and effectively.” Albany Public Library – Leave Accruals (Albany County) There is no … Thomas P DiNapoli today announced his office completed audits of the Albany Public Library Cambria Housing Authority …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-audits-1