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Attica Central School District – Financial Management (2016M-127)
… Sheldon and Wethersfield in Wyoming County; the Towns of Alexander and Darien in Genesee County; and the Town of Wales …
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)
… through June 30, 2013. Background The District is located in Onondaga County and the Onondaga Nation Territory. It is … $19.4 million. Key Findings Four of the five reserve funds in the District were not formally established. However, since … did not have a plan for funding several of its reserves. In addition, the Board did not adopt written policies for …
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)
… 6, 2013. Background The Niagara Charter School, located in the Town of Wheatfield, Niagara County, is governed by a … and enrollment was not always adequately supported. In some instances, for students with less than full-time … the full-time equivalents (FTEs), which resulted in over-billing school districts by more than $10,200. We …
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
… Background The Board administered four sole custody funds in 2013 – the Uninsured Employers Fund, the Special Fund for … whether processed by the Board or SFCC, are entered in the Board’s automated payment system, where they are … they: (i) were not properly supported, (ii) were not in compliance with mandated fee schedules, (iii) contained …
https://www.osc.ny.gov/state-agencies/audits/2014/05/13/2013-year-end-reportHourly Based Information Technology Services
… and (iii) exclusively for hours worked. Background In November 2012, the Division of the Budget and OGS jointly … for specialty titles are based upon job title and region. In addition, the bill rates for all standard and most specialty title consultants are based in part on months of experience. Bill rates vary within job …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/hourly-based-information-technology-servicesTuition Assistance Program – College of Westchester
… The College of Westchester, (Westchester) offers programs in business, computer, digital media, and health fields. … future compliance with the eligibility requirements cited in the report. Westchester should comply with 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)
… The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City's adopted budget for fiscal year 2015-16 and the related justification … operating and debt service funding of $550.5 million for the Yonkers Public Schools and $519.8 million for the …
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)
… Department’s internal controls over financial operations for the period January 1, 2011, to September 30, 2012. … the Board. The County’s budgeted general fund expenditures for the 2012 fiscal year were $73.9 million. Key Findings … As a result, cash receipts were not properly accounted for, secured, and deposited in a timely manner. The …
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
… is not a high risk that a significant number of students certified for TAP are, in fact, not eligible for awards. … disclose 30 awards totaling $27,964 that school officials certified in error. Key Recommendations The Higher Education … recover $27,964 in awards paid to NYCI for inappropriately certified students, plus applicable interest. The State …
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 Board of Trustees’ oversight of Library operations for the period July 1, 2011 through August 26, 2013. … members governs the Library and is primarily responsible for the general oversight of the Library’s financial affairs. The Library’s budgeted appropriations for the 2013-14 fiscal year were approximately $614,000. Key …
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)
… a population of approximately 5,700 residents. The Town Board is the legislative body and has overall responsibility … operations. The Board comprises four elected Board members, and an elected Town Supervisor. The Town’s budgeted … on the Supervisor’s monthly reports did not agree with bank balances or accounting records for any of the 17 months …
https://www.osc.ny.gov/local-government/audits/town/2013/06/08/town-pittstown-records-and-reports-2013m-5Town of Pittsfield – Disbursements (2013M-82)
… 19, 2012. Background The Town of Pittsfield is located in Otsego County and has a population of approximately 1,370 … total of more than $2,300 for his health insurance buy-out in the 2011 and 2012 fiscal years. These discrepancies … Thoroughly document the annual audit process in the Board minutes and continue the use of the audit …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-pittsfield-disbursements-2013m-82State Agencies Bulletin No. 1858.1
… with one or more uncashed payroll checks originally issued in calendar year 2019 are affected. Background Abandoned … NPAY539 (Non-Negotiated Payroll Checks). OSC Actions In accordance with Abandoned Property Law §1422, an initial … issued for all uncashed payroll checks originally issued in 2019 and the funds will be remitted to the OUF on April …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18581-outreach-escheatment-2019-uncashed-payroll-checksTown of Rensselaerville – Financial Operations (2012M-168)
… 2012. Background The Town of Rensselaerville is located in Albany County and has a population of about 1,800. The … million. Key Findings The Town’s accounting records are in poor condition and do not provide an accurate portrait of its financial condition. In fact, the Town’s general fund was overstated by a total of …
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)
… Findings The Board adopted budgets using fund balance to reduce the tax levy with no systematic approach to ensure … deficits in the general and highway funds. The Board does not perform a proper audit of claims. We found that …
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)
… 31, 2011. Background The Village of Scotia is located in the Town of Glenville in Schenectady County and has approximately 7,700 residents. … $8.3 million. Key Findings We identified weaknesses in the controls over the collection, recording, …
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)
… to ensure that financial activity was properly recorded and reported and that Department money was safeguarded for the period … provides fire protection services to the Village and the Town of Newstead. The Department’s expenses for the … to ensure that financial activity was properly recorded and reported and that money was safeguarded …
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)
… 31, 2014. Background The Town of Chesterfield is located in Essex County and has a population of approximately 2,450. … A lack of oversight and segregation of duties has resulted in significant internal control weaknesses over the billing, … management review procedures. Record tax payments in the tax collection software when they are received, …
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