Search
Village of Odessa – Clerk-Treasurers' Records and Reports (2020M-11)
… for, recorded and reported financial transactions in a timely manner. Key Findings The former Clerk-Treasurer did not make cash deposits in a timely manner. The former Clerk-Treasurer did not … (NYSLRS). Key Recommendations Deposit all cash receipts in a timely manner, within the legal requirements. Develop …
https://www.osc.ny.gov/local-government/audits/village/2023/06/16/village-odessa-clerk-treasurers-records-and-reports-2020m-11William Floyd Union Free School District – Check Signing and Online Banking (2022M-192)
… Floyd Union Free School District’s (District) Board of Education (Board) and District officials ensured check … to checks without overseeing the check signing process; of the 364 checks reviewed, 353 checks totaling $6.7 million … Key Recommendations Ensure the Treasurer maintains control of her electronic check signature at all times. Designate a …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/03/william-floyd-union-free-school-district-check-signing-and-online-bankingPutnam Valley Central School District – Information Technology (2021M-154)
… did not: Adopt an adequate password security policy to address password requirements. Create secondary user … job responsibilities required administrative permissions, to be used for non-administrative activities. In addition, … IT control weaknesses were communicated confidentially to officials. Key Recommendations Adopt comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/putnam-valley-central-school-district-information-technology-2021m-154Town of Southold – Financial Operations (2014M-299)
… 31, 2013. Background The Town of Southold is located in Suffolk County and has a population of approximately 23,200. The Town is governed by an elected six-member Town Board. Budgeted appropriations … and procedures to ensure that cash is properly safeguarded in the Receiver of Taxes, Town Clerk and Waste Management …
https://www.osc.ny.gov/local-government/audits/town/2015/01/30/town-southold-financial-operations-2014m-299Nassau Board of Cooperative Educational Services – Network User Accounts (2022M-77)
… are disabled after a specified period without a valid user login. BOCES officials generally agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/boces/2022/09/09/nassau-board-cooperative-educational-services-network-user-accounts-2022m-77Lancaster Central School District – Financial Management (2022M-37)
… of fund balance that was not used. Did not use reserves in accordance with adopted budgets, overfunded two reserves … million, to pay debt as required. These practices resulted in real property tax levies that were higher than necessary. … findings. Appendix B includes our comment on issues raised in the District’s response. 1 Lancaster Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/lancaster-central-school-district-financial-management-2022m-37City of Cortland – Credit Accounts & Employee Reimbursements (2020M-141)
… complete report - pdf ] Audit Objective Determine whether City of Cortland (City) officials ensured claims for credit account purchases … supported and for appropriate purposes. Key Findings City officials did not ensure all credit account purchases … Determine whether City of Cortland City officials ensured claims for credit …
https://www.osc.ny.gov/local-government/audits/city/2021/05/14/city-cortland-credit-accounts-employee-reimbursements-2020m-141Middle Country Public Library – Treasurer (2015M-291)
… instead of being paid a salary. The Treasurer only signs checks but does not maintain accounting records or …
https://www.osc.ny.gov/local-government/audits/library/2016/01/22/middle-country-public-library-treasurer-2015m-291Mount Pleasant Cottage Union Free School District – Procurement (2020M-86)
… Union Free School District (District) officials used a competitive process to procure goods and services and … Ensure purchases are made using a competitive process in accordance with the policy and procedures and adequate … District officials disagreed with certain findings in our report. Appendix B includes our comments on issues …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/mount-pleasant-cottage-union-free-school-district-procurement-2020m-86Town of Essex – Internal Controls Over Selected Financial Operations (2015M-60)
… 1, 2013 through October 31, 2014. Background The Town of Essex is located in Essex County and has a population of approximately 670. The …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-essex-internal-controls-over-selected-financial-operations-2015m-60Sidney Central School District - Financial Management (2019M-243)
… officials properly managed fund balance. Key Findings As of June 30, 2019, the unemployment insurance reserve and tax certiorari reserve balances of $381,484 and $563,862, respectively, were excessive. The … year and the excessive tax certiorari reserve balance as of June 30, 2019, the District’s recalculated surplus fund …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sidney-central-school-district-financial-management-2019m-243Employer's Guide
… Helpful tip: You can find all the NYSLRS information you need to get your work done, including resources from the Employer’s … The Employers Guide is a resource for the benefit and payroll staff of NYSLRSs …
https://www.osc.ny.gov/retirement/employers/employers-guideState Agencies Bulletin No. 268
… Questions regarding this bulletin may be directed to the Payroll Deductions mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/268-removing-employee-social-security-number-and-employee-identificationOpinion 89-2
… in the case of a dental clinic or dental dispensary, of a dentist, for the prevention, diagnosis or treatment of human …
https://www.osc.ny.gov/legal-opinions/opinion-89-2Opinion 2001-15
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … (authority to dissolve district when there are no "resident owners" within the district); (authority to dissolve … (meaning of for purpose of Town Law §§191, 202-c) -- "Resident Owner" (meaning of for purpose of Town Law §198[12]) …
https://www.osc.ny.gov/legal-opinions/opinion-2001-15Division of Housing and Community Renewal Bulletin No. DH-25
… Purpose To inform agencies of OSC’s automatic processing and to provide instructions for processing adjustments and changes. Affected Employees … as per diem but paid as FEE. OSC Actions After payroll processing for Pay Period 1L is completed, OSC will … To inform agencies of OSCs automatic processing and to provide instructions for processing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-25-april-1-2007-salary-increase-employees-represented-rentOversight of Hazardous Materials and Waste
… to effectively safeguard campus communities against hazardous materials and waste. This audit covered the period … management and occupational safety and health. Hazardous materials are defined and regulated in the United … is significant variation in the adequacy of controls over hazardous materials. At most of the non-university center …
https://www.osc.ny.gov/state-agencies/audits/2018/12/03/oversight-hazardous-materials-and-wasteState Agencies Bulletin No. 1741
… eligible will be paid using the following effective dates and check dates: Pay Cycle/Pay Period Type Effective Date Payment … made using the original hours and earnings effective dates. To pay the overtime using the new factor, submit a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1741-new-overtime-earnings-code-arbitration-eligible-bu01-and-nonSpencer Volunteer Fire Company – Apparent Misappropriation of Funds (2015M-114)
… larceny in the fourth degree, was sentenced to 90 days in jail and five years of probation and was ordered to pay …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/09/spencer-volunteer-fire-company-apparent-misappropriation-fundsFranklin-Essex-Hamilton Board of Cooperative Educational Services – Capital Project State Aid (2024M-39)
… properly claimed State aid for the Adirondack Educational Center (AEC) and North Franklin Educational Center (NFEC) capital improvement project (project). Key … properly claimed State aid for the Adirondack Educational Center AEC and North Franklin Educational Center NFEC capital …
https://www.osc.ny.gov/local-government/audits/boces/2024/07/12/franklin-essex-hamilton-board-cooperative-educational-services-capital-project