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Town of Pittstown – Records and Reports (2013M-5)
… approximately $2.5 million for the general and highway funds. Key Findings The Supervisor did not maintain adequate … reports. Examples include balance sheets for operating funds that did not balance, with differences totaling …
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)
… is located in Albany County and has a population of about 1,800. The Town Board (Board) is the legislative body …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-rensselaerville-financial-operations-2012m-168Tuition Assistance Program – College of Westchester
… 2015. Key Findings We determined that the procedures used by Westchester officials to certify students for State …
https://www.osc.ny.gov/state-agencies/audits/2016/06/30/tuition-assistance-program-college-westchester2013 Year End Report
… were approved by the Board and submitted to our Office for final approval even though they: (i) were not properly …
https://www.osc.ny.gov/state-agencies/audits/2014/05/13/2013-year-end-reportSelected Aspects of Discretionary Spending
… December 31, 2012. Background The Authority was created in 1950 by Article 2, Title 9 of the New York State Public …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spending-0Hourly 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 …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/hourly-based-information-technology-servicesTown of Pittsfield – Disbursements (2013M-82)
… the Board properly monitored the Town’s disbursements for the period January 1, 2011, to December 19, 2012. … by a total of more than $2,300 for his health insurance buy-out in the 2011 and 2012 fiscal years. These discrepancies …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-pittsfield-disbursements-2013m-82Akron Fire Department – Financial Activities (2014M-196)
… chief fiscal officer. Key Findings We found 101 credit card purchases totaling $22,100 did not have original … and using it for personal expenses, paying off credit card debt and making loan payments. He pleaded guilty to … that original receipts are attached to the monthly credit card statements. Ensure that checks representing the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/04/10/akron-fire-department-financial-activities-2014m-196Village of Scotia – Internal Controls Over Selected Financial Operations (2012M-148)
… operations for the period June 1, 2010, to October 31, 2011. Background The Village of Scotia is located in the … increase its parking fine revenues by nearly $23,000. The Court’s case files and bail records are not accurate and … between the accounting records maintained for bail, the Court’s manual check register, and the computerized court …
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)
… 31, 2012. Background The Town of Mansfield is located in Cattaraugus County and has approximately 800 residents. … general and highway funds experienced significant declines in fund balance from the 2009 to the 2011 fiscal years. For … which should eliminate the operating deficits in the general and highway funds. The Board does not perform …
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
… supersedes Payroll Bulletin No. 1858 . Purpose The purpose of this bulletin is to provide agencies information regarding … after one year. Abandoned Property Law §1422 requires State agencies to perform certain payee notification … 21, 2021. Employees can visit the Unclaimed Funds - Search for Lost Money website to search for money remitted …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18581-outreach-escheatment-2019-uncashed-payroll-checksState Agencies Bulletin No. 1799.1
… 1676 and 1799 Purpose The purpose of this bulletin is to inform agencies of changes in certain garnishment … employee’s disposable earnings for the week or the amount by which the employee’s disposable earnings for the week … earnings are calculated on the single minimum wage rate set by the New York State Commissioner of Labor. The …
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)
… of approximately 2,450. The Town, which is governed by an elected five-member Town Board, includes the Port Kent … assess penalties to all tax payments that are not received by the due date and ensure that collections are physically …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-chesterfield-internal-controls-over-selected-financial-operations-2014m-331Newark School District Public Library – Board Oversight (2014M-54)
… for the 2013-14 fiscal year were approximately $614,000. Key Findings Although the Board had adopted an investment … health insurance premium, and fees for its services. Key Recommendations Adhere to and enforce all provisions of …
https://www.osc.ny.gov/local-government/audits/library/2014/06/20/newark-school-district-public-library-board-oversight-2014m-54Attica 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)
… financial condition related to the establishment, funding and use of reserves for the period July 1, 2011 … facto reserve funds. The District did not have a plan for funding several of its reserves. In addition, the Board did … Key Recommendations Adopt resolutions when establishing or funding reserves. Take remedial action to ratify the de facto …
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)
… in the Town of Wheatfield, Niagara County, is governed by a Board of Trustees that currently has 10 members, … (FTEs), which resulted in over-billing school districts by more than $10,200. We also reviewed the 2012-13 fiscal year FTE report prepared by School officials and found that the School may be owed …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/niagara-charter-school-student-enrollment-and-billing-2013m-294Am I Required to Have an Audit?
… for volunteer firefighters are required each year by law to have an audit conducted by an external auditor. A local … that expends $1,000,000 or more in federally awarded funds in its fiscal year is also required to have an audit, … recognized auditing standards by external auditors who are independent of the local governments they audit, …
https://www.osc.ny.gov/local-government/audits/am-i-required-have-auditState Agencies Bulletin No. 1911
… related to the COVID-19 vaccine effort, including vaccine hotline, and administration (Point of Dispensing/POD) … and Accrual Tracking System (LATS-NY). Pay for Vaccine Hotline Activities The straight rate and overtime rate for work performed on the COVID-19 vaccine hotline are based on an employee's advance agreement for work …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1911-processing-payments-activities-related-covid-19-vaccine-effortEast Bloomfield-Holcomb Fire Department – Financial Operations (2017M-160)
… Bloomfield and certain areas of the Town of Canandaigua in Ontario County. The Department is governed by a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/17/east-bloomfield-holcomb-fire-department-financial-operations