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Piseco Common School District – Authorized Investments (2023M-172)
… [read complete report – pdf] Audit Objective Determine whether Piseco …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/piseco-common-school-district-authorized-investments-2023m-172Town of Albion – Financial Management (2021M-29)
… [ read complete report - pdf ] Audit Objective Determine whether the Town of …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-albion-financial-management-2021m-29State Comptroller DiNapoli Releases Audits
… appropriate records and properly reported court and trust funds and abandoned property to the State Comptroller as …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-auditsDelaware Academy Central School District at Delhi – Financial Management (2024M-21)
… the statutory limit by $2.2 million, or 10.4 percentage points, as of June 30, 2023.For perspective, the recalculated … 2023 exceeded the limit by $6.3 million or 29.5 percentage points. Improperly held $3.25 million in a debt reserve and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/delaware-academy-central-school-district-delhi-financial-management-2024mAlmond Volunteer Fire Department – Cash Shortage (2014M-113)
… own established bylaws. The bylaws establish the governing body with the following positions responsible for Department … required to be maintained and reported to the governing body. Department officials had not audited the Treasurer’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/almond-volunteer-fire-department-cash-shortage-2014m-113Examination of Official Station Designation
… location, the employee’s official station will normally be the employee’s main place of business (i.e., the place … where the employee spent 61 percent and 72 percent of his time in each year, the Department designated an alternate … Ensure the Department’s travel policies and practices are consistent with the State’s travel rules and regulations. …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/examination-official-station-designationUnified Court System Bulletin No. UCS-57
… Affected Employees Member Health Club Taxable Reimbursement Reporting Effective Date Checks dated October … in an organized health club. Members will be eligible for reimbursement after exercising a minimum of five times a … is subject to Federal, State, Local, Social Security and Medicare taxes. OSC Actions OSC has established a new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-57-member-health-club-taxable-reimbursement-reportingState Comptroller DiNapoli Releases Municipal & School Audits
… did not have their location listed. In addition, although required annually, the last physical inventory was conducted … reports to the board each month or prepare and file the required annual financial report with the Office of the State …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-0Town of Northampton – Financial Management and Internal Controls Over Town Clerk Receipts (2012M-233)
… and the internal controls over the Clerk’s receipts for the period January 1, 2011, through February 29, 2012. … Town Supervisor and four council members. Appropriations for all funds in the 2012 budget totaled approximately $1.9 … days after the total exceeds $250. Submit a monthly report of all moneys received and disbursed to the Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-northampton-financial-management-and-internal-controls-over-town-clerk-receiptsCUNY Bulletin No. CU-724
… Background and CUNY Charitable Campaign Guidelines An online enrollment process for Deduction Code 897 will be … Code 897 are advised to initiate the deduction using the online enrollment process ( visit: … ). Agencies will not be permitted to manually enter online enrollments in PayServ. An electronic file will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-724-2022-cuny-charitable-campaign2018 Annual Audit
… in 2018 - the Uninsured Employers Fund, the Special Fund for Disability Benefits, the Second Injury Fund, and the Fund for Reopened Cases. From January through March 2018, the … to recover duplicate claims identified in the 2017 annual report to the Board. Continue to work with this Office to …
https://www.osc.ny.gov/state-agencies/audits/2020/02/21/2018-annual-auditVillage of Upper Brookville – Justice Court (2013M-160)
… review procedures and oversight over the court clerk for the period June 1, 2011, to September 30, 2012. … the court clerk to record, sign and submit timesheets for time worked to her supervisor for approval. The Justices … to the Village Treasurer upon submission of the monthly report. Ensure that deposits of all moneys received are made …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-upper-brookville-justice-court-2013m-160Village of Parish – Board Oversight (2012M-240)
… of 450. The Village Board of Trustees is the legislative body responsible for managing Village operations. The …
https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-parish-board-oversight-2012m-240Village of Mount Morris – Justice Court (2013M-152)
… of our audit was to examine the Court’s financial activity for the period January 1, 2005, to February 12, 2013. … a total of $280,254 in fines, fees and surcharges for 2012. Key Findings Justice Tripp did not meet his … and complete reports of all adjudicated cases, or properly report ticket dispositions to the Department of Motor …
https://www.osc.ny.gov/local-government/audits/justice-court/2013/10/04/village-mount-morris-justice-court-2013m-152City of Long Beach – Budget Review (B22-7-4)
… review was to determine whether the significant revenue and expenditure projections in the City's proposed budget for the 2022-23 fiscal year are reasonable, and whether the City took appropriate action to implement or … the accumulated deficit in the City’s general fund and certain other funds as of June 30, 2012. Local Finance …
https://www.osc.ny.gov/local-government/audits/city/2022/05/13/city-long-beach-budget-review-b22-7-4CUNY Bulletin No. CU-697
… will begin in paychecks dated January 14, 2021. Background and CUNY Charitable Campaign Guidelines An online enrollment … enrollments in PayServ. An electronic file will be created and sent to OSC to insert a row in the General Deduction page … the deduction should be canceled as the Effective Date and Deduction End Date. Cancellation notices must be retained …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-697-2021-cuny-charitable-campaignLong Beach City School District – Financial Management (2023M-147)
… [read complete report – pdf] Audit Objective Determine whether the Long … this was not clearly stated in annual budget documents for voter approval. Prior to the non-transparent and … revenues by an average of $1.6 million annually for a three-year period. Adopted budgets that appropriated …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/long-beach-city-school-district-financial-management-2023m-147DiNapoli: OTDA Needs to Improve Oversight of Services Provided to Those in Homeless Shelters
… Auditors found 70% of those cases (101 clients) did not leave the shelter and find permanent housing as follows: …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-otda-needs-improve-oversight-services-provided-those-homeless-sheltersState Comptroller DiNapoli Releases Municipal & School Audits
… of the State Comptroller. Steuben County – Court and Trust Funds Auditors found the commissioner generally established … records, and generally properly reported court and trust funds. However, auditors identified $100 that improperly …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-0XI.11.G Equipment Acquisition – XI. Procurement and Contract Management
… equipment may require a separate contract. (See Section 11.D - Equipment and Software Maintenance Contracts of this … the equipment is used. For more information, see Section 11.D - Equipment and Software Maintenance Contracts of this …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11g-equipment-acquisition