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Town of Guilderland – Employee Compensation and Benefits (2015M-262)
… Maintenance Supervisor did not ensure the accuracy of the hours worked by golf course employees. The Town Supervisor did not adequately …
https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-guilderland-employee-compensation-and-benefits-2015m-262New York League for Early Learning, Inc. – Compliance With the Reimbursable Cost Manual
… for services under these other programs were based on fixed fees, as opposed to the cost-based rates established through CFR-reported financial information. … these costs to its cost-based programs rather than to the fixed-fee 1:1 Aides program; $1,132,895 in other than …
https://www.osc.ny.gov/state-agencies/audits/2017/03/29/new-york-league-early-learning-inc-compliance-reimbursable-cost-manualCompliance With Payment Card Industry Standards (Follow-Up)
… Purpose To determine the extent of implementation of the three recommendations … included in our initial audit report, Compliance With Payment Card Industry Standards ( 2015-S-65 ). Background Our … report, which was issued on June 8, 2016, covering the period August 25, 2015 through March 22, 2016, determined …
https://www.osc.ny.gov/state-agencies/audits/2017/12/27/compliance-payment-card-industry-standards-followTown of Burke – Fiscal Oversight (2016M-277)
… the required information with the State Office of General Services (OGS) to receive State contract pricing for diesel and heating fuel purchases. The Board did not annually audit or …
https://www.osc.ny.gov/local-government/audits/town/2016/11/10/town-burke-fiscal-oversight-2016m-277Drug and Alcohol Treatment Program – Provider Claiming of Depreciation Expenses (Follow-Up)
… Purpose To determine the extent of implementation of the three … included in our initial audit report, Drug and Alcohol Treatment Program: Provider Claiming of Depreciation …
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/drug-and-alcohol-treatment-program-provider-claiming-depreciation-expenses-followUse of Electronic Benefit Cards at Prohibited Locations (Follow-Up)
… Purpose To determine the extent of implementation of the three recommendations included in our initial audit … was not including out-of-state transactions in its monthly reviews nor notifying other states where potential violations …
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/use-electronic-benefit-cards-prohibited-locations-followState Agencies Bulletin No. 1702
… agencies that the pensionable overtime earnings limit for Tier 6 New York City Employee Retirement System (7U), New … and New York City Education Board Retirement System (7T) for the 2019 plan year is $16,779 Affected Employees Tier 6 … no longer operate on the New York State Fiscal Year (April 1st to March 31st) but should instead have a plan year that …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1702-2019-tier-6-ot-limit-and-plan-year-changes-nyc-retirement-systemsOlcott Fire Company, Inc. – Financial Operations (2013M-124)
… audit was to evaluate internal controls over the Company’s financial operations for the period January 1, 2012, … a Board President. In the 2012 fiscal year, the Company’s revenue totaled $351,898, of which $261,158 was from the … with his personal credit card and for unsubstantiated restaurant purchases. Key Recommendations Establish an …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/olcott-fire-company-inc-financial-operations-2013m-124Lincoln Fire District – Financial Activities (2012M-228)
… internal controls over the District’s financial operations for the period January 1, 2011, through August 31, 2012. … unable to provide us with an adopted investment policy and a code of ethics, which are required by law. As of August 31, … capital reserve totaling $227,122. The Secretary-Treasurer does not maintain accounting records for each reserve fund as …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/lincoln-fire-district-financial-activities-2012m-228Halfmoon-Waterford Fire District No. 1 – Internal Controls Over Financial Operations (2013M-71)
… from the Towns of Halfmoon and Waterford, and located in Saratoga County. The Board of Fire Commissioners consists … to their independent public accountant (accountant) in a timely manner. As a result, the Board did not receive … December 23, 2011. Furthermore, due to a lengthy delay in the Treasurer providing a listing of fixed assets to the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/03/halfmoon-waterford-fire-district-no-1-internal-controls-over-financialTown of Alexandria – Misappropriation of Cash Receipts (2015M-159)
… Purpose of Audit The purpose of our audit was to examine the former Clerk’s records and … 1, 2012 through December 31, 2013. Background The Town of Alexandria is located in Jefferson County. The Town, which …
https://www.osc.ny.gov/local-government/audits/town/2016/03/25/town-alexandria-misappropriation-cash-receipts-2015m-159Examination of Official Station Designation
… Purpose The objective of our examination was to determine if the Department properly designated the … official station of every employee is designated by the head of the agency and is typically the employee’s usual work … be the employee’s main place of business (i.e., the place where the employee works more than any other work location). …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/examination-official-station-designationDepartment of Taxation and Finance: Personal Income Tax
… appropriate and processed in accordance with applicable New York State tax laws and regulations. We examined refunds …
https://www.osc.ny.gov/state-agencies/audits/2018/07/26/department-taxation-and-finance-personal-income-taxRestrictions on Consecutive Hours of Work for Nurses (Follow-Up)
… audit report Restrictions on Consecutive Hours of Work for Nurses (Report 2017-S-14 ). About the Program The … well as facilities operated by the State pursuant to the Mental Hygiene Law, Education Law, and the Correction Law. … compliance. The Law does not preclude nurses from volunteering to work additional hours and does not apply in …
https://www.osc.ny.gov/state-agencies/audits/2019/09/09/restrictions-consecutive-hours-work-nurses-followAbandoned Property
… currency within the scope of property covered under the abandoned property law, shorten the dormancy period for … currency within the scope of property covered under the abandoned property law shorten the dormancy period for wages …
https://www.osc.ny.gov/legislation/abandoned-propertyWyandanch Union Free School District - Budget Review (B19-7-1)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of … 2019-20 budget. Background The Wyandanch Union Free School District, located in Suffolk County, adopted budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/wyandanch-union-free-school-district-budget-review-b19-7-1SUNY Bulletin No. SU-191
… Purpose To provide agencies with guidelines for the payment of the Recruitment and Retention Enhancement Payments for new and existing doctoral student employees and employees … Unit 28 Effective Date(s) There will be three (3) payments for the 2012-13 academic year. Payments may be made in: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-191-recruitment-and-retention-enhancement-payments-academicOperational Advisory No. 2
… the fiscal year by the Bureau of State Expenditures based on the last modified date on the voucher. This is an effort to clean up vouchers prior … from April 1 to March 31, which are unapproved and remain on the system, will be deleted by March 31, 2014. Adjustment …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/2-sfs-transaction-deadlinesTown of Walton – Incompatible Duties (2016M-309)
… Purpose of Audit The purpose of our audit was to review the Supervisor’s appointment of a bookkeeper and … million. Key Findings The Supervisor appointed the Clerk to act as his bookkeeper; however, the New York State … of the Town, or engage an independent public accountant to do so. … The purpose of our audit was to review the …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-walton-incompatible-duties-2016m-309Town of Salem – Financial Management (2015M-295)
… Purpose of Audit The purpose of our audit was to review the Town’s financial … 2013 through June 30, 2015. Background The Town of Salem is located in Washington County and has a population of … fund balance to finance annual operations in excess of what is available. Develop a comprehensive multiyear …
https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-salem-financial-management-2015m-295