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Town of Charleston – Internal Controls Over Payroll Processing (2013M-326)
… a total of 134.25 hours of leave accrual benefits valued at $2,516 they were not entitled to for the six months of … receive a total of 37.50 hours of compensatory time valued at $700 they were entitled to for the same period. Key …
https://www.osc.ny.gov/local-government/audits/town/2014/01/31/town-charleston-internal-controls-over-payroll-processing-2013m-326IX.6.C Automated Standard Application for Payments (ASAP) – IX. Federal Grants
… and maintain accounts in ASAP to control the flow of funds to state agencies. Once an ASAP account is established, the … to Agency Review. Approved requests are then paid to the State the next business day via the Automated Clearing House …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6c-automated-standard-application-payments-asapV.3.H Category Code – V. Chart of Accounts (COA) Governance
… entered against a line. Since Category Code will be used for reporting, the integrity of the Category Code to Account … maintained. Category Codes will provide a level of detail for purchasing that will significantly improve data analysis and reporting; therefore, the long-term goal is for all agencies to use Category Codes on all supported …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3h-commodity-codeState Comptroller DiNapoli Releases Municipal Audits
… The county legislators did not monitor compliance with the county’s acceptable use policy, and did not adopt Information Technology (IT) policies. … personal, private and sensitive information (PPSI) policy. In addition, county officials did not provide cyber security …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-municipal-auditsTown of Marcellus – Supervisor’s Records and Reports (2013M-375)
… district. The bookkeeper could not provide the Board with fund balance amounts and the reconciled cash balances …
https://www.osc.ny.gov/local-government/audits/town/2014/03/14/town-marcellus-supervisors-records-and-reports-2013m-375Town of Big Flats – Financial Management (2013M-170)
… January 1, 2010, to May 1, 2013. Background The Town of Big Flats is located in Chemung County and has a population … to accumulate money for a future purpose. … Town of Big Flats Financial Management 2013M170 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-big-flats-financial-management-2013m-170DiNapoli: Westchester Sisters Sentenced for Stealing Deceased Mother's Pension
… System, which DiNapoli administers, from 2013 to 2015. The two daughters pleaded guilty to felony grand larceny last …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-westchester-sisters-sentenced-stealing-deceased-mothers-pensionOswego School District Public Library – Selected Cash Receipts (2013M-397)
… levy for each fiscal year. Library officials should confer with their legal counsel regarding the recovery of tax …
https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397State Agencies Bulletin No. 1888
… part-time, annual salaried employees are calculated based on the employee’s part-time percentage. The deduction amount … may be directed to the Payroll Deduction mailbox. … State Agencies Bulletin No 1888 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1888-civil-service-employees-association-csea-local-1000-dues-increasePutnam Valley Central School District – Financial Condition (2016M-135)
… The Putnam Valley Central School District is located in the Town of Putnam Valley in Putnam and Westchester Counties. The District, which operates three schools with approximately 1,730 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/putnam-valley-central-school-district-financial-condition-2016m-135Pittsford Central School District – Security of Personal, Private and Sensitive Information (PPSI) on Mobile Computing Devices and Extracurricular Cash Records and Collections (2016M-92)
… reconcile the athletic event ticket inventory to account for the number of tickets sold. Key Recommendations … periodically reconcile athletic event ticket inventory to account for the number of tickets sold. … Pittsford Central …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/pittsford-central-school-district-security-personal-private-and-sensitiveDiNapoli's Auditors Halt $25.3 Million in Suspicious Tax Refunds
… million in questionable or fraudulent personal income tax refunds from being paid so far in 2015. DiNapoli's office … “Millions of honest New Yorkers are rushing to file their tax returns. My office is watching for those who would con … new or traditional, my auditors work diligently to expose tax cheats.” DiNapoli said. “As refund fraud and identity …
https://www.osc.ny.gov/press/releases/2015/04/dinapolis-auditors-halt-253-million-suspicious-tax-refundsNorth Shore Central School District – Fuel Inventory (2017M-89)
… of Audit The purpose of our audit was to evaluate the District’s controls over fuel inventory for the period July … December 31, 2016. Background The North Shore Central School District is located in the Town of Oyster Bay in …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/north-shore-central-school-district-fuel-inventory-2017m-89Housing Authority Administrative Expenditures (2016-MS-2)
… existing travel policy; or inadequate controls surrounding gift card use. Key Recommendation Provide oversight, …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/18/housing-authority-administrative-expenditures-2016-ms-2Software Management (2015-MR-3)
… budgeted a total of $12.7 million for IT appropriations in the 2014-15 fiscal year. Key Findings Corning Community …
https://www.osc.ny.gov/local-government/audits/community-college/2015/09/25/software-management-2015-mr-3Skaneateles Central School District – Records and Reports (2015M-154)
… they were advanced. Key Recommendations Reconcile all bank account cash balances to the general ledger cash account balances each month and provide reconciliation …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/16/skaneateles-central-school-district-records-and-reports-2015m-154Roxbury Central School District – Financial Condition (2013M-207)
… Background The Roxbury Central School District is located in the Towns of Roxbury, Middletown and Gilboa in Delaware and Schoharie Counties. The District … or other reserves established and maintained in compliance with statutory directives. … Roxbury Central School District …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/01/roxbury-central-school-district-financial-condition-2013m-207North Colonie Central School District – Claims Processing (2013M-9)
… Colonie Central School District (District) is located in the Town of Colonie, Albany County. The District is … for the 2012-13 fiscal year are $94.1 million, and funded primarily with real property taxes and State aid. Key Finding The Board …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/29/north-colonie-central-school-district-claims-processing-2013m-9DiNapoli: Bombay Clerk Sentenced for Pocketing Justice Court Fees
… public funds." Fleury, who was supposed to collect fine money for deposit into the court bank account, instead logged … Yorkers can report allegations of fraud involving taxpayer money by calling the toll-free Fraud Hotline at … contracts, visit Open Book New York . The easy-to-use website was created to promote transparency in government and …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-bombay-clerk-sentenced-pocketing-justice-court-feesComptroller DiNapoli Releases School Audits
… his office completed audits of the Ausable Valley Central School District , Frontier Central School District and the Utica …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-school-audits