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Village of Mastic Beach – Treasurer’s Office and Credit Cards (2014M-150)
… supporting two of the six payments to an office supply store. The Deputy Treasurer could not explain these … Follow-up on overpayments made to the office supply store and seek reimbursement if applicable. … Village of …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-mastic-beach-treasurers-office-and-credit-cards-2014m-150CUNY Bulletin No. CU-724
… on the processing of payroll deductions for the 2022 CUNY Charitable Campaign, Deduction Code 897. Affected … are affected. Effective Dates Payroll deductions for the 2022 CUNY Charitable Campaign will begin in paychecks dated January 13, 2022. Background and CUNY Charitable Campaign Guidelines An …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-724-2022-cuny-charitable-campaignTown of East Hampton - Budget Review (B21-7-11)
… the significant revenue and expenditure projections in the Town’s tentative budget for the 2022 fiscal year are reasonable. Background The Town of East Hampton, located in Suffolk County, is authorized to issue debt not to exceed …
https://www.osc.ny.gov/local-government/audits/town/2021/11/08/town-east-hampton-budget-review-b21-7-11Town of Davenport – Financial Operations (2013M-62)
… adequate controls over financial operations and reporting for the period January 1, 2011, to October 3, 2012. Background The Town of Davenport is located in the County of Delaware and has 2,965 residents. An elected … Key Findings We identified discrepancies totaling $4,800 in the Supervisor’s cash receipt records, and found that the …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-davenport-financial-operations-2013m-62Amsterdam Housing Authority – Claims Processing and Related Not-for-Profit Corporations (2013M-126)
… January 1, 2011, to November 30, 2012. Background The Amsterdam Housing Authority is located in the City of Amsterdam in Montgomery County. The Authority was established …
https://www.osc.ny.gov/local-government/audits/city/2013/08/23/amsterdam-housing-authority-claims-processing-and-related-not-profit-corporationsDiNapoli: February Local Sales Tax Collections Down 4.2 Percent; Year Over Year Decline Narrows
… collections for local governments declined by 4.2 percent in February compared to the same month in 2020, State Comptroller Thomas P. DiNapoli announced … to shrink, but the decline last month was less steep than in January (5.9 percent) and December (8.4 percent), and the …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-february-local-sales-tax-collections-down-42-percent-year-over-year-decline-narrowsPolice Property Room Inventory (2014-MS-4)
… seize multiple forms of property which can include cash, jewelry, firearms, weapons, controlled substances, vehicles …
https://www.osc.ny.gov/local-government/audits/city/2015/02/17/police-property-room-inventory-2014-ms-4Canisteo-Greenwood Central School District – Financial Management (2016M-362)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for the period July 1, 2012 … Key Findings Although District officials appropriated fund balance each year, none of it was needed because District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/canisteo-greenwood-central-school-district-financial-management-2016m-362Accounts Payable Advisory No. 4
… when processing payments to vendors. Improper preparation of vouchers payable to Verizon for landline services may … field, as follows: Regular bills: The first 13 digits of the account number (containing the area code, then … code) followed by the ending service date in the format of the two-digit month, then two-digit day, then two-digit …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/4-complex-entity-verizon-landline-servicesHomer Central School District – Financial Condition (2013M-306)
… audit was to examine the District’s financial condition for the period of July 1, 2011 through July 30, 2013. … nine elected members. The District’s budgeted expenditures for the 2013-14 fiscal year are $39 million. Key Findings The … $3.6 million of unexpended surplus funds and budgeted for expenditures from its reserves in its budgets. Although …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/homer-central-school-district-financial-condition-2013m-306Controls Over Cash Advance Accounts
… Two checks have no information other than check number in the electronic check register. WCB personnel stated they … expenses. The largest total disbursements for a month in our scope period were $891. The average monthly …
https://www.osc.ny.gov/state-agencies/audits/2014/06/25/controls-over-cash-advance-accountsArea #9 – Wireless Network – Information Technology Governance
… data traversing the network; Requiring an access password for users and enabling the most secure encryption available …
https://www.osc.ny.gov/local-government/publications/it-governance/area-9-wireless-networkDiNapoli: Former Potsdam Court Clerk Sentenced to Jail; $117,000 Restitution
… Justice Court clerk Mary Jo Guyette was sentenced today in a $117,120 embezzlement case uncovered in an audit and investigation by State Comptroller Thomas P. DiNapoli. Guyette, 44, was sentenced to six months in jail, five years probation and ordered to pay $117,120 in …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-former-potsdam-court-clerk-sentenced-jail-117000-restitutionDiNapoli: State Pension Fund Valued at $259.9 Billion at End of Third Quarter
… the end of the third quarter of state fiscal year 2023-24. For the three-month period ending Dec. 31, 2023, Fund … bonds, and mortgages (22.62%), private equity (14.75%), real estate and real assets (13.30%) and credit, absolute return …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-state-pension-fund-valued-259.9-billion-end-third-quarterWainscott Common School District – Financial Condition (2013M-268)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2011 to April 30, 2013. Background The Wainscott Common School … approximately $3.5 million. Key Findings The Board needs to improve its oversight and management of the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/wainscott-common-school-district-financial-condition-2013m-268Accounts Payable Advisory No. 20
… Claims , Business Units may now use the Attachment Feature in SFS’ Accounts Payable module to facilitate OSC’s … from Business Units to support payments processed in the SFS. OSC may contact Business Unit personnel to either … documentation be sent to OSC or conduct an on-site review. In either case, supporting documentation must be readily …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/20-document-attachments-sfsLaurens Central School District – Budgeting and Reserves (2013M-135)
… Purpose of Audit The purpose of our audit was to review the District’s budgeting practices and reserves for the period July 1, 2011, to March 7, 2013. Background The Laurens School District is … the planned balances to be accumulated in each reserve and how the reserves will be used. … Laurens Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/laurens-central-school-district-budgeting-and-reserves-2013m-135King Center Charter School – Purchasing (2013M-215)
… threshold amounts under which approval can be made by management, versus large purchases that would require Board …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/king-center-charter-school-purchasing-2013m-215Oysterponds Union Free School District – Financial Management, Check Signing and Information Technology
… audit was to assess selected District Financial Operations for the period July 1, 2012 through October 31, 2013. … seven elected members. The District’s expenditures for the 2012-13 fiscal year totaled $5.4 million. Key … checks under $5,000, with its Vice President as co-signer for all District checks over $5,000. The Board has not …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/oysterponds-union-free-school-district-financial-management-check-signingNorth Greenbush Common School District – Budgeting (2016M-112)
… The North Greenbush Common School District is located in the Town of North Greenbush, Rensselaer County. The … incurred operating surpluses totaling more than $900,000 in these three years and did not use any of the $500,000 … Discontinue the practice of adopting budgets that result in the appropriation of fund balance that is not used to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/north-greenbush-common-school-district-budgeting-2016m-112