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Attica Central School District – Financial Management (2016M-127)
… the District’s financial management practices and reserves for the period July 1, 2012 through March 18, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $28.2 … a comprehensive written plan that communicates the need for maintaining certain reserve balances, the Board’s …
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)
… of our audit was to examine the student enrollment and billing processes for the period July 1, 2012 through … the full-time equivalents (FTEs), which resulted in over-billing school districts by more than $10,200. We also … Niagara Charter School Student Enrollment and Billing 2013M294 …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/niagara-charter-school-student-enrollment-and-billing-2013m-294Selected Aspects of Discretionary Spending
… of expenses. Other Related Audits/Reports of Interest Battery Park City Authority: Selected Aspects of …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spending-02013 Year End Report
… in 2013 – the Uninsured Employers Fund, the Special Fund for Disability Benefits, the Second Injury Fund and the Fund for Reopened Cases. The Board processes all payments from the … 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-reportHourly Based Information Technology Services
… objectives were to determine if the Office of General Services (OGS) paid Hourly Based Information Technology Services (HBITS) vendors: (i) at the appropriate hourly bill … to procure short-term hourly information technology services. Each HBITS contract includes a pricing schedule …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/hourly-based-information-technology-servicesTuition Assistance Program – College of Westchester
… offers programs in business, computer, digital media, and health fields. Tuition for full-time students is $8,900 per … 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-westchesterCity of Yonkers – Budget Review (B6-15-16)
… City of Yonkers' financial condition in the current and future years. Background The Office of the State Comptroller, … funding of $14 million which will not be available in future years. The City continues to rely on fund balance to … ability to increase property taxes may be limited in future years if property values do not increase. The City’s …
https://www.osc.ny.gov/local-government/audits/city/2015/07/10/city-yonkers-budget-review-b6-15-16Essex County Probation Department – Internal Controls Over Financial Operations (2013M-38)
… Purpose of Audit The purpose of our audit was to examine the Probation Department’s … in northeastern New York State and has a population of approximately 39,000. The County is governed by the Board of Supervisors which comprises 18 members, one of whom also …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-probation-department-internal-controls-over-financial-operationsAudit of the Tuition Assistance Program at New York Career Institute
… Purpose To determine whether New York Career Institute complied with the Education Law and the … Assistance Program (TAP) awards. Background New York Career Institute (NYCI) is a two-year private, … To determine whether New York Career Institute complied with the Education Law and the …
https://www.osc.ny.gov/state-agencies/audits/2014/02/07/audit-tuition-assistance-program-new-york-career-instituteNewark School District Public Library – Board Oversight (2014M-54)
… the Library’s bank account and withdrawing enough funds to cover payroll, payroll taxes, health insurance premium, and …
https://www.osc.ny.gov/local-government/audits/library/2014/06/20/newark-school-district-public-library-board-oversight-2014m-54Town of Pittstown – Records and Reports (2013M-5)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations for the period January 1, 2011, to September 17, 2012. Background The Town of Pittstown is … of the 17 months we reviewed, with differences ranging up to $300,000 during 2011. The Supervisor’s AUDs did not agree …
https://www.osc.ny.gov/local-government/audits/town/2013/06/08/town-pittstown-records-and-reports-2013m-5Town of Pittsfield – Disbursements (2013M-82)
… in the Board minutes and continue the use of the audit checklist. …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-pittsfield-disbursements-2013m-82State Agencies Bulletin No. 1858.1
… the outreach and escheatment of uncashed payroll checks for calendar year 2019. Affected Employees Employees with one … was sent to all employees with a 2019 uncashed payroll check greater than $19.99 on October 13, 2020. A second … to OSC prior to March 29, 2021 are treated as a written request for reissuance of a payroll check. Any 2019 pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18581-outreach-escheatment-2019-uncashed-payroll-checksTown of Rensselaerville – Financial Operations (2012M-168)
… The Town’s accounting records are in poor condition and do not provide an accurate portrait of its financial … fiscal year, or 120 days after the close the fiscal year if an extension is granted. Perform complete and accurate … including who has the ability to perform transfers and what accounts can be accessed through online banking …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-rensselaerville-financial-operations-2012m-168Town of Mansfield – Financial Management and Claims Processing (2012M-241)
… prior to being presented to them for audit. Do not pay any claims which have not been audited and approved for …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-mansfield-financial-management-and-claims-processing-2012m-241Village of Scotia – Internal Controls Over Selected Financial Operations (2012M-148)
… recording, reconciliation, and enforcement of parking ticket fines. The Village does not participate in the New …
https://www.osc.ny.gov/local-government/audits/village/2013/01/11/village-scotia-internal-controls-over-selected-financial-operations-2012m-148Akron Fire Department – Financial Activities (2014M-196)
… Erie County District Attorney’s Office, resulting in the arrest of three other individuals. In December 2019, one …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/04/10/akron-fire-department-financial-activities-2014m-196Town 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 District 1 … The purpose of our audit was to review the financial operations of the Port Kent Water District 1 …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-chesterfield-internal-controls-over-selected-financial-operations-2014m-331State Agencies Bulletin No. 1799.1
… purpose of this bulletin is to inform agencies of changes in certain garnishment deduction amounts, or in some instances, garnishments no longer being taken for … the week exceeds 30 times the federal minimum hourly wage in effect. Disposable earnings are calculated on the single …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/17991-update-general-deduction-rules-writs-garnishments-and-new-york-state