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Town of Putnam – Accounting Records and Reports (2022M-188)
… of oversight of the former bookkeeper, including ensuring bank reconciliations were performed, the Town’s accounting … Maintain proper accounting records, complete bank reconciliations, perform annual audits and file AUDs on …
https://www.osc.ny.gov/local-government/audits/town/2023/03/10/town-putnam-accounting-records-and-reports-2022m-188Town of Morehouse – Records and Reports (2021M-182)
… the Office of the State Comptroller (OSC), as required. Bank reconciliations were not performed. Monthly financial … maintained. File annual reports as required. Complete bank reconciliations timely. Provide accurate and timely …
https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-morehouse-records-and-reports-2021m-182Town of Cameron – Justice Court and Town Supervisor’s Records and Reports (2015M-17)
… of our audit was to review internal controls over the Court's and the Supervisor's financial activities for the … financial activities, including those of the Justice Court. Court records show that nearly $29,000 in fines, fees, … Town of Cameron Justice Court and Town Supervisors Records and Reports 2015M17 …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-cameron-justice-court-and-town-supervisors-records-and-reports-2015mVillage of Monticello – Board Oversight (2016M-337)
… 1, 2014 through April 6, 2016. Background The Village of Monticello is located in the Town of Thompson in Sullivan … Village of Monticello Board Oversight 2016M337 …
https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-monticello-board-oversight-2016m-337Canajoharie 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-activitiesNanticoke Volunteer Fire Department – Misappropriation of Funds (2015M-3)
… the Fire Chief and a former Board member using Department funds. The Board and membership did not review bank statement … Nanticoke Volunteer Fire Department Misappropriation of Funds 2015M3 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/03/25/nanticoke-volunteer-fire-department-misappropriation-fundsTown of Summit – Town Clerk (2024M-51)
… report – pdf] Audit Objective Determine whether the Town of Summit (Town) Clerk properly recorded, deposited and … the Clerk: Did not deposit in a timely manner 98 percent of the fees collected in accordance with New York State (NYS) … the Clerk to remit fees collected on or before the 15th of the month following the date of collection. Did not …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-summit-town-clerk-2024m-51Unified Court System Bulletin No. UCS-234
… agencies of increased eligibility for First Unum Life Insurance (code 534) and two new deduction codes for First Unum Disability Insurance (code 524), and First Unum Accidental Death and Dismemberment Insurance (code 525) for the Association of Surrogates and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-234-new-voluntary-insurance-deduction-codes-association-surrogatesAloma D. Johnson Charter School – Leave Accruals (2017M-218)
… by a five-member Board of Trustees, had approximately 300 enrolled students as of June 2016. Operating expenses for …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/12/29/aloma-d-johnson-charter-school-leave-accruals-2017m-218Travel Advisory No. 1
… Subject: Employees’ responsibilities when using a proxy to create an expense report in SFS Guidance: This is a reminder that all employees who … *), or Review the information that a proxy has entered in an Expense Report in the SFS, adjust expenses as … Employees responsibilities when using a proxy to create an expense report in SFS …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/1-requirements-proxy-expense-reportsSewanhaka Central High School District – Student Fees (2016M-296)
… of Audit The purpose of our audit was to examine the collection of student fees for test preparation classes, … Develop and distribute written procedures for the collection, recording and deposit of student fees and for the … and class rosters, are available and used to reconcile payments to deposited amounts by someone independent of the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/sewanhaka-central-high-school-district-student-fees-2016m-296South Lewis Central School District – Conflicts of Interest (2021M-3)
… report - pdf ] Audit Objective Determine whether any South Lewis Central School District (District) officials had … Determine whether any South Lewis Central School District District officials had …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/30/south-lewis-central-school-district-conflicts-interest-2021m-3Brighter Choice Charter Middle School for Girls – Financial Operations (2014M-301)
… the effectiveness of the School’s contract with a not-for-profit foundation for the period July 1, 2011 through June 30, 2014. Background The Brighter Choice Charter Middle School for Girls is a public school that is not under the control of … Brighter Choice Charter Middle School for Girls Financial Operations 2014M301 …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/03/06/brighter-choice-charter-middle-school-girls-financial-operations-2014m-301Dansville Central School District – Separation Payments (2016M-102)
… The Dansville Central School District is located in the Towns of Conesus, Groveland, North Dansville, Ossian, Sparta, Springwater and West Sparta in Livingston County, and the Towns of Dansville and Wayland …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/dansville-central-school-district-separation-payments-2016m-102Corning City School District – Claims Auditing (2023M-105)
… – pdf] Audit Objective Determine whether the Corning City School District (District) claims auditor properly audited … Determine whether the Corning City School District District claims auditor properly audited and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/corning-city-school-district-claims-auditing-2023m-105Legal and Regulatory Authority To Do Business
… (MBE) or Women Owned Business Enterprises (WBE) Department of Economic Development Certified in New York as … or Occupational Licenses and Insurance NYS Department of Education – Charter Schools NYS Department of Education – …
https://www.osc.ny.gov/state-vendors/vendrep/legal-and-regulatory-authority-do-businessJamison Road Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2015M-95)
… Fire Company, Inc. is a volunteer organization located in the Town of Elma, Erie County. The Company, which provides … did not always deposit receipts and cash advances in a timely manner. Key Recommendations Properly approve … that fundraiser cash advances and receipts are deposited in a timely manner. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/11/06/jamison-road-volunteer-fire-company-inc-internal-controls-overState Agencies Bulletin No. 1754
… General Deductions: Deduction Code Description 608 ERS Arrears Before Tax 609 ERS Arrears After Tax 610 ERS … Payroll Retirement Mailbox. Questions regarding Retirement Online issues or support, may be directed to the Retirement … Online Employer Help Desk at RetirementHelpDesk@osc.ny.gov or by phone at (844) 619-9614. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1754-payserv-changes-agency-update-ability-new-york-state-and-localState Agencies Bulletin No. 1669
… from federal withholding as well as a new Locked Query for payroll officers that lists all employees who claimed the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1669-new-york-state-payroll-online-nyspo-warning-message-federal-exemptionVendor File Advisory No. 3
… Agencies should collect and record the email address and phone number for a vendor’s Primary Contact during the vendor … collect and record a Primary Contact’s email address and phone number. SFS recently updated the layout of the Vendor … primary contact that does not have an email address and/or phone number. Including a phone number and/or email address …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/3-obtaining-vendors-primary-contact-email-address