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Little Flower Union Free School District – Fixed Assets (2022M-78)
… (District) officials properly recorded and accounted for fixed assets. Key Findings The Board of Education (Board) … did not ensure fixed assets were recorded and accounted for properly. A physical inventory check has not been … contributed to: 231 assets that cost $48,700 were not in the District’s inventory records. 175 assets that cost …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/little-flower-union-free-school-district-fixed-assets-2022m-78Village of Hancock – Insurance Withholdings (2022M-108)
… – pdf] Audit Objective Determine whether the Village of Hancock (Village) officials ensured insurance premium … the Clerk-Treasurer (Clerk) did not enforce the collection of retiree health insurance contributions, resulting in … for dental insurance. Four employees overpaid a total of $1,400 because the Clerk and Deputy Clerk Treasurer …
https://www.osc.ny.gov/local-government/audits/village/2022/10/28/village-hancock-insurance-withholdings-2022m-108Opinion 97-23
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-97-23State Agencies Bulletin No. 741
… Entry transaction of RGS or RGH needs to be submitted as a result of a Correct History action; ie. RGS needed after a … the employee’s history. The sequence is always changed to #9 or greater to allow other transactions to be submitted with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/741-data-changecorrect-history-dtacor-procedureState Agencies Bulletin No. 853
… allowance provided the employee returns to the payroll by March 31, 2009. Eligible employees on Military Stipend on … allowance provided the employee returns to the payroll by March 31, 2009. Eligible employees on Military Stipend on … allowance provided the employee returns to the payroll by March 31, 2009. Eligible employees on Military Stipend on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/853-2008-csea-work-related-clothing-allowance-bargaining-units-03-and-04-andState Agencies Bulletin No. 1210
… are eligible for the payment upon their return to the payroll. The payment is based on the number of hours worked … for the payment, provided the employee returns to the payroll within one (1) year of the eligibility date. The … (Administration) *or date the employee returned to the payroll Earnings End Date: Same as Earnings Begin Date. Earn …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1210-2012-uniform-cleaning-and-maintenance-allowance-payment-and-clothingState Agencies Bulletin No. 1211
… automatic processing and to provide agency instructions for payments not processed automatically. Affected Employees Eligible employees in the Lifeguard Unit (BU68) Background Pursuant to a GOER … approved Leave of Absence on the eligibility date, except for those on Military Stipend, are eligible for the payment, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1211-2012-uniform-cleaning-and-maintenance-allowance-payment-certainState Agencies Bulletin No. 1083
… To inform agencies of new earnings codes and procedures for processing the 2011-2012 CSEA Deficit Reduction Plan. … Payment RGH Regular Pay Hourly Employee RGS Regular Pay Salary Employee RGO Regular Pay Override SDF Shift … automatically. Earnings Code Description BSA Back Salary Award EXO Extra Time Override EXT Extra Time EC1 Extra …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1083-2011-2012-deficit-reduction-plan-employees-represented-civil-serviceAccounts Payable Advisory No. 5
… Making Payments to the United States Postal Service (USPS) and related postal services, such as Pitney Bowes Guidance: … XII, Section 5.C - Selecting the Appropriate Vendor and Address Sequence , Business Units must select the correct Vendor ID and Address Sequence when processing payments to vendors. …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/5-complex-entity-payments-postageXVI.3.A Financial Statements – XVI. Financial Reporting
… GASB Codification Section 2200 – Annual Comprehensive Financial Report (formerly comprehensive annual financial … external to government. The users of these financial statements are numerous and varied. They have different …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3a-financial-statementsHighland Falls-Fort Montgomery Central School District – Network User Accounts (2021M-145)
… officials adequately managed and secured network user accounts. Key Findings The Technology Department could improve how they manage and secure network user accounts. Specifically: They did not establish comprehensive written procedures for managing network user accounts. Forty-eight network user accounts, including 22 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/10/highland-falls-fort-montgomery-central-school-district-network-userVeterans Day Message from State Comptroller DiNapoli
… to those now stationed in troubled regions around the globe and are protecting us from modern day threats, we owe …
https://www.osc.ny.gov/press/releases/2014/11/veterans-day-message-state-comptroller-dinapoliState Comptroller DiNapoli Releases Municipal & School Audits
… followed state law when procuring goods and services. As a result, goods and services were purchased without the benefit … Management (Monroe County) From the 2017-18 through 2021-22 fiscal years, the approved budgets made it appear as … surpluses in each of those five years, totaling $20.9 million. The board overestimated appropriations by more …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… properly recorded and supported. As a result, the ability to make financial decisions was hindered and officials lacked the information necessary to provide an annual report. The treasurer did not: … (23%) totaling $33,280 or provide timely monthly reports to officials for eight of the 13 months in the audit period; …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-auditsCanajoharie Volunteer Fire Department – Financial Activities (2023M-135)
… for eight of the 13 months in our audit period or prepare bank reconciliations to confirm the Department’s recorded cash balances agree with the bank’s records. Adequate cash collection controls were not … Maintain timely and accurate records and reports, prepare bank reconciliations, issue duplicate receipts and deposit …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/02/23/canajoharie-volunteer-fire-department-financial-activitiesState Comptroller DiNapoli Releases Municipal & School Audits
… the annual training. Town of Orangeville – Town Clerk/Tax Collector (Wyoming County) The clerk did not properly record, deposit, remit or report collections. The clerk did not maintain complete and … 24 months reviewed; deposit clerk fees and real property tax collections within required timeframes or in a timely …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … school audits were issued. Brighter Choice Charter School for Girls – Non-Payroll Disbursements (Albany County) The … and two coroners, did not complete the annual training. … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-3State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … in a timely manner. Officials did not receive any reports from a third-party vendor showing ambulance billings, … (Suffolk County) During the audit period, the village paid eight employees a total of $149,964 in overtime that was not …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… or written procedures on how workbooks should be accounted for and how the inventory should be monitored. Officials did … have audited these claims. The treasurer paid 18 claims for health insurance reimbursements and credit card purchases … determined were not needed or establish written procedures for granting, changing and disabling network user account …
https://www.osc.ny.gov/press/releases/2023/11/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… did not always procure goods and services according to policy requirements or maintain adequate supporting … Training (Warren County) SHP training was not provided to all employees and any elected officials. Of the 30 total … who completed the training or ensure everyone who should have completed the training did so. Of the 315 total …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-2