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Dayton Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2012M-337)
… basis. Although Company minutes include motions to "pay all bills," it is unclear what bills are being approved for … no audit trail. Due to these deficiencies, we reviewed all 162 disbursements from the petty cash fund totaling …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/12/dayton-volunteer-fire-company-inc-internal-controls-over-financialBinghamton-Johnson City Joint Sewage Treatment Plant – Sewage Operation Costs (2015M-213)
… the City and the Village jointly own a sewage treatment plant and related facilities located in the Town of Vestal in Broome County. The plant provides services to City and Village residents and businesses and also to nine other municipal users. The plant is governed by a Joint Sewage Board comprising six …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/binghamton-johnson-city-joint-sewage-treatment-plant-sewage-operation-costs-2015mSchoharie County – Stream Restoration Project and Contract Process (2015M-87)
… department heads provide the Board and the Attorney with all contracts for review/approval, contracts are monitored …
https://www.osc.ny.gov/local-government/audits/county/2015/08/14/schoharie-county-stream-restoration-project-and-contract-process-2015m-87County of Rockland – Budget Review (B6-14-24)
… to the expiration of the County mortgage recording tax law. At the end of the 2014 fiscal year, the County’s … a $2.9 million revenue shortage if it does not renew its law establishing a County mortgage recording tax. If the Legislature does not renew the law, County officials will have to find another source of …
https://www.osc.ny.gov/local-government/audits/county/2014/11/12/county-rockland-budget-review-b6-14-24North Colonie Central School District – Claims Processing (2013M-9)
… However, the District reimbursed its dental insurance provider via automated clearing house (ACH) debits for …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/29/north-colonie-central-school-district-claims-processing-2013m-9Elmwood Village Charter School – Student Enrollment and Billing (2013M-174)
… compared billings totaling approximately $3.2 million for all five school districts of residence to revenues received … the relevant factors included in the calculation for all five final billings to the school districts and did not …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/23/elmwood-village-charter-school-student-enrollment-and-billing-2013m-174Oswego School District Public Library – Selected Cash Receipts (2013M-397)
… of our audit was to assess internal controls over tax receipts and over-the-counter cash receipts for the period July 1, 2012 through August 31, 2013. … adequate internal controls for over-the-counter receipts. The Library does not have procedures in place to …
https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397Richland Fire District – Board Oversight (2016M-374)
… internal controls over District financial operations for the period January 1, 2015 through July 31, 2016. … insurers. General fund budgeted appropriations for 2016 totaled $72,920. Key Findings The out-of-state … foreign fire insurance report has not been filed with OSC for the last four years. Claims were not reviewed and …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/richland-fire-district-board-oversight-2016m-374Saranac Central School District – Payroll (2015M-298)
… Purpose of Audit The purpose of our audit was to evaluate the District’s payroll procedures for the period … time records; recording the hours worked or salaries to be paid; making changes to employees’ pay rates, withholdings and deductions and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/saranac-central-school-district-payroll-2015m-298Rochester City School District – Payroll and Procurement (2016M-435)
… 1, 2014 through October 25, 2016. Background The Rochester City School District is located in the City of Rochester, Monroe County. The District, which is … Rochester City School District Payroll and Procurement 2016M435 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/10/rochester-city-school-district-payroll-and-procurement-2016m-435Pittsford Central School District – Security of Personal, Private and Sensitive Information (PPSI) on Mobile Computing Devices and Extracurricular Cash Records and Collections (2016M-92)
… not monitor or periodically reconcile the athletic event ticket inventory to account for the number of tickets sold. … events. Monitor and periodically reconcile athletic event ticket inventory to account for the number of tickets sold. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/pittsford-central-school-district-security-personal-private-and-sensitivePutnam County – Court and Trust Funds (2024-C&T-2)
… filed to ensure payment for contracted services rendered on the property). These actions are recorded in the County … by court order. Pursuant to New York State Finance Law, county treasurers are required to submit a report on an annual basis to the State Comptroller accounting for …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/03/29/putnam-county-court-and-trust-funds-2024-ct-2Jefferson County – Court and Trust Funds (2022-C&T-6)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to … may be provided to the court and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made … in a mechanic’s lien. These actions are recorded in the County Clerk’s office when payments are deposited as required …
https://www.osc.ny.gov/local-government/audits/county/2022/11/23/jefferson-county-court-and-trust-funds-2022-ct-6Town of Summerhill – Fund Balance and Budget Monitoring (2013M-27)
… 31, 2012. Background The Town of Summerhill is located in Cayuga County and has approximately 1,200 residents. The … estimates of surplus fund balance to be appropriated in the budgets exceeded the amounts actually available. As a result, the general fund balance declined by $82,000 from …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-summerhill-fund-balance-and-budget-monitoring-2013m-27East Moriches Union Free School District - Budget Review (B7-15-5)
… of June 30, 2006. Local Finance Law Section 10.10 requires all local governments that have been authorized to issue …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/09/east-moriches-union-free-school-district-budget-review-b7-15-5Chautauqua County Soil and Water Conservation District - Cash Receipts and Disbursements (2017M-199)
… County Pomona Grange and one by the Chautauqua County Farm Bureau. General fund expenditures totaled $2.3 million …
https://www.osc.ny.gov/local-government/audits/district/2019/08/09/chautauqua-county-soil-and-water-conservation-district-cash-receipts-andTown of Galen – Financial Management (2014M-341)
… June 12, 2014. Background The Town of Galen is located in Wayne County and has a population of approximately 4,300. The Town, which contains … of an independent public accountant or auditor to do so. In consultation with the Town’s attorney as appropriate, …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-galen-financial-management-2014m-341CUNY Bulletin No. CU-444
… Purpose To explain procedures for entering payments into the Time … page. Affected Employees Eligible CUNY employees who elect to participate in the Health Benefits Buy Out Waiver Program … Conversion Program. Agency Payment Processing Instructions To pay eligible employees, use the Earn Code HBB and enter …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-444-cuny-health-benefits-buy-out-waiver-program-payment-cycleCUNY Bulletin No. CU-276
… below who receive a paycheck or direct deposit advice statement dated November 22, 2006 and who did not have the … and the employee’s paycheck stub or direct deposit advice statement. Questions Questions regarding this bulletin may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-276-prepaid-legal-service-benefit-cuny-employeesState Agencies Bulletin No. 1206
… Report List A new option has been added to show the Total Number of Reports Retrieved in the Reports List Supports … or on page 2 of the Control-D Manual. Users may need to contact their agency IT support to complete this … plug-in who experience problems printing or saving should contact OSC’s CIO Help Desk at (518) 486-6745. Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1206-control-d-upgrade