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Village of Valley Stream – Cash Receipts and Selected Village Operations (2013M-382)
… by an elected five-member Board of Trustees. Its general fund expenditures for the 2011-12 fiscal year were $35.9 … of the Mayor and a Village Trustee, with neither official retaining custody of the signature file or being … sign all checks, and the facsimile signature file of an official that is used as a second signature should only be …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/04/village-valley-stream-cash-receipts-and-selected-village-operations-2013mAlbion Central School District – Financial Management (2021M-200)
… retirement contribution reserve fund. Could not explain how the Finance Committee participated in the budgeting … process or identify what reports the Committee receives or how they are reviewed. The District’s budgeting practice of … more real property taxes than needed and resulted in the accumulation of surplus fund balance in excess of the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/albion-central-school-district-financial-management-2021m-200Town of Machias – Supervisor’s Financial Duties (2021M-98)
… duties and cannot provide support for almost $1.6 million in interfund loans. Although interfund loans must be repaid … each fiscal year, interfund loans have grown from $246,280 in 2015 to almost $1.6 million as of December 31, 2019. The … and 2020 with the Office of the State Comptroller (OSC) in a timely manner. Key Recommendations The Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-machias-supervisors-financial-duties-2021m-98Village of Liberty – Budget Review (B4-14-9)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the Village’s tentative budget for the 2014-15 fiscal year …
https://www.osc.ny.gov/local-government/audits/village/2014/04/16/village-liberty-budget-review-b4-14-92019 Annual Audit
… as part of our daily audit. In addition, we identified 917 product code errors totaling nearly $3.85 million. Key …
https://www.osc.ny.gov/state-agencies/audits/2021/05/19/2019-annual-auditPhelps-Clifton Springs Central School District – Fuel Purchasing (2021M-19)
… price. Officials should not have paid $74,980 to a local gas station. The erroneous payments comprised $57,415 in …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/16/phelps-clifton-springs-central-school-district-fuel-purchasing-2021m-19Canton Central School District – Financial Condition (2013M-287)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … Background The Canton Central School District is located in St. Lawrence County. The District is governed by the Board … $23.2 million. Key Findings We reviewed budget-to-actual results for the fiscal years 2009-10 through …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/canton-central-school-district-financial-condition-2013m-287Town of Milton – Financial Records and Reports and Sales Tax Revenues (2014M-357)
… Purpose of Audit The purpose of our audit was to review the Town's financial operations … The purpose of our audit was to review the Towns financial operations for …
https://www.osc.ny.gov/local-government/audits/town/2015/03/20/town-milton-financial-records-and-reports-and-sales-tax-revenues-2014m-357Town of Geddes - Account Clerk's Salary and Benefits and Cash Disbursements (2019M-56)
… required health insurance premium contributions from her pay, totaling $2,875 and received an unauthorized retroactive … the clerk’s time records; therefore, she received overtime pay totaling $13,129 that was not approved in advance. The …
https://www.osc.ny.gov/local-government/audits/town/2020/01/17/town-geddes-account-clerks-salary-and-benefits-and-cash-disbursements-2019m-56Town of Oppenheim – Town Clerk Operations (2014M-248)
… 31, 2014. Background The Town of Oppenheim is located in Fulton County and has a population of approximately 1,900. … did not exist. The Clerk did not make deposits in a timely manner. The Clerk did not perform monthly bank … make disbursements to the Supervisor and to State agencies in a timely manner. The Board did not provide adequate …
https://www.osc.ny.gov/local-government/audits/town/2014/11/28/town-oppenheim-town-clerk-operations-2014m-248State Agencies Bulletin No. 1160
… by Appendix D. Note : Effective 4/1/12, Appendix D will be modified to apply the Uniform Allowance to all titles who are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1160-implementation-general-salary-and-other-increases-and-ending-andUnified Court System Bulletin No. UCS-224
… not processed automatically. Affected Employees Employees in the following bargaining units who meet the eligibility … UCS and CSEA representing eligible non-judicial employees in Bargaining Unit 87 provides for a salary increase of two … 1, 2016 and includes the April 1, 2016 Salary Schedule. In addition, consistent with prior practice, when a CSEA …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-224-april-2016-state-new-york-unified-court-system-ucs-salaryCUNY Bulletin No. CU-403
… at the time of benefit College Laboratory Technician Sr. College Laboratory Technician EOC College Laboratory …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-403-cuny-psc-advanced-degree-differentialsCUNY Bulletin No. CU-236
… Salary Withholding: SLS (Salary LSP- Annual) - Enter the number of days to be paid. There is a maximum of five (5) … since moved to an ineligible bargaining unit or pay basis code and have not received the Salary Withholding, use the … the payment had already been paid using an incorrect Earn Code, thereby causing the Salary Withholding Balance page to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-236-payback-salary-withholding-eligible-non-represented-cunyYeled v’Yalda Early Childhood Center – Compliance With the Reimbursable Cost Manual
… such as Head Start, Infant/Toddler Early Intervention, and Women, Infants, and Children (WIC). Key Findings For the …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/yeled-vyalda-early-childhood-center-compliance-reimbursable-cost-manualReporting of Billboard Income
… whether income from properties with billboards was being accurately reported on the Real Property Income Expense … (Finance). We also determined whether penalties were being assessed in accordance with the City Administrative … for the failure to file a RPIE. However, penalties are not being assessed for inaccurate or late RPIEs. Key …
https://www.osc.ny.gov/state-agencies/audits/2013/08/15/reporting-billboard-incomeState Agencies Bulletin No. 836
… Purpose To inform the agency of new Time Entry codes and procedures for the payment of Pre-Shift Briefing … To inform the agency of new Time Entry codes and procedures for the payment of PreShift Briefing for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/836-pre-shift-briefing-certain-employees-represented-csea-office-childrenHandicapped Children’s Association of Southern New York, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Handicapped Children’s Association of Southern New York, Inc. (HCA) on its Consolidated Fiscal … from four counties in the Southern Tier. HCA is authorized by SED to provide Preschool Integrated Special Class …
https://www.osc.ny.gov/state-agencies/audits/2023/12/06/handicapped-childrens-association-southern-new-york-inc-compliance-reimbursable-cost-manualSt. Mary’s Hospital for Children, Inc. – Compliance With the Reimbursable Cost Manual
… whether the costs reported by St. Mary’s Hospital for Children, Inc. (St. Mary’s) on its Consolidated Fiscal … directly related to the special education program, and sufficiently documented under the State Education … by SED to provide full-day Special Class services to children with disabilities between the ages of 3 and 4 years. …
https://www.osc.ny.gov/state-agencies/audits/2022/11/09/st-marys-hospital-children-inc-compliance-reimbursable-cost-manualOther Bulletin No. 51
… SCF M/C 2% Salary Increase and provide instructions for payments not processed automatically Affected Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-51-april-2019-suny-construction-fund-scf-management-and