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Hannibal Fire Company – Misappropriation of Funds (2023M-59)
… Treasurer, receive written financial reports or review bank and investment statements and canceled check images. The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/07/21/hannibal-fire-company-misappropriation-funds-2023m-59Renaissance Academy Charter School of the Arts – Non-Payroll Disbursements (2024M-23)
… corrective action. Appendix B includes our comments on the School’s response letter. … Determine whether …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/28/renaissance-academy-charter-school-arts-non-payroll-disbursements-2024m-23Rye City School District – Payroll (2024M-2)
… officials did not budget for approximately $600,000 of incurred overtime, and generally recorded it as salaries. As a result, residents are not being made aware of what the District expects to incur in overtime costs and … for their positions for the audit period and reviewed all of their time records and payments totaling $428,220 and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/rye-city-school-district-payroll-2024m-2Village of Riverside – Treasurer’s Misappropriation of Funds (2013M-349)
… The Treasurer did not keep complete and accurate financial reports, perform bank reconciliations and file required reports with OSC. Key Recommendations Take appropriate action … Maintain complete and accurate financial records and reports, perform bank reconciliations and file all financial …
https://www.osc.ny.gov/local-government/audits/village/2014/04/08/village-riverside-treasurers-misappropriation-funds-2013m-349What Is a Claim? – Improving the Effectiveness of Your Claims Auditing Process
… local government or school district generally may choose to accept a claim presented on a company form that … by simply attaching the company billing documents to your claim form, numbering the form in consecutive order … completing other required information, such as the fund to be charged and appropriation codes. Such a process also …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/what-claimTown of Livonia – Justice Court (2015M-76)
… Purpose of Audit The purpose of our audit was to examine the Court’s financial operations … 1, 2013 through March 17, 2015. Background The Town of Livonia is located in Livingston County and has a …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/07/24/town-livonia-justice-court-2015m-76William Floyd Union Free School District – Payroll (2016M-165)
… The purpose of our audit was to evaluate the District’s payroll procedures for the period July 1, 2014 through … Findings District officials did not adequately segregate payroll duties or establish sufficient compensating controls …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/william-floyd-union-free-school-district-payroll-2016m-165Gates Fire District – Board Oversight of Long-Term Planning (2024M-10)
… and capital needs. In addition, the Board’s ability to assess the effect of current operations on long-term … plan or an adequate capital plan. Officials were unable to formally evaluate the $1.9 million reserve balance as of December 31, 2023 to determine whether the funding was reasonable or would be …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/06/07/gates-fire-district-board-oversight-long-term-planning-2024m-10County of Putnam – Recreation and Golf Course Collections (2024M-50)
… remitted and reported collections accurately and in a timely manner and whether the collections were supported. … all collections at the Golf Course were properly accounted for and deposited. Officials did not maintain records … Course settlement reports we reviewed were inaccurate. When collections are not recorded, deposited, remitted and …
https://www.osc.ny.gov/local-government/audits/county/2024/09/20/county-putnam-recreation-and-golf-course-collections-2024m-50Town of Hurley – Transfer Station Collections (2024M-132)
… without detection. For example: The amount of municipal waste collected, as recorded by the transfer … invoiced by the hauling company, which equates to the Town of Hurley (Town) collecting approximately $51,800 less in … collection procedures that did not address segregation of incompatible duties with respect to safeguarding …
https://www.osc.ny.gov/local-government/audits/town/2025/04/11/town-hurley-transfer-station-collections-2024m-132Division of Housing and Community Renewal Bulletin No. DH-49
… Purpose To inform the agency of OSC’s automatic processing of the LLS payment and to provide instructions for payments … employees in BU67 with an Increment Code of 0510 Background Chapter 49 of the Laws of 2008 implements …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-49-october-2010-rent-regulation-services-unit-rrsuXIV.5 Employee Award Programs – XIV. Special Procedures
… authorized in statute. Business units should contact their payroll officer for proper reporting of a taxable award. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv5-employee-award-programsUnified Court System Bulletin No. UCS-206
To inform agencies of OSCs automatic processing of the October 2014 Salary Increase Bargaining Units 87 86 88 CT and provide instructions for payments not
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-206-october-2014-salary-increase-bargaining-units-87-86-88-ctXV.7 Budget Allocations – XV. End of Year
… period” when SFS is not operational. Agencies need to do the following prior to fiscal year-end (FYE): Resolve … with agencies to resolve any outstanding transactions that have budget errors to return funding back to the budget where …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv7-budget-allocationsOpinion 92-46
… below the monetary threshold (see, e.g., Walton v Mayor , 26 App Div 76, 49 NYS 615; 1A Antieau, Municipal Corporation … . Swift v Mayor , 83 NY 528; Jones v City of Binghamton , 26 AD2d 710, 271 NYS2d 507, affd 20 NYS 808, 284 NYS2d 702; …
https://www.osc.ny.gov/legal-opinions/opinion-92-46Accounts Receivable Collections
… Purpose To determine whether the Office of the Attorney General effectively collects delinquent … 1, 2008 through October 20, 2011. Background The Office of the Attorney General (OAG) includes the Civil Recoveries … the Bureau was generally effective in its collection of accounts receivable referred by state agencies. However, …
https://www.osc.ny.gov/state-agencies/audits/2013/03/13/accounts-receivable-collectionsTravel Advisory No. 11
… (Effective July 29, 2019) Guidance : The Office of the State Comptroller updated the following sections in Chapter XIII of the Guide to Financial Operations: Chapter/Section Name Description XIII.2 Employee Expense Reimbursement Policies Updated to indicate …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/11-gfo-updates-employee-expense-reimbursementsState Agencies Bulletin No. 572
… to view corrections in a uniform format. In addition, the name of the OSC staff who added, deleted or changed each … Report The NPAY776, Correction Report, will be sorted in name order alphabetically and contain the following fields: OSC Contact Action, (Change, Delete or Add) Earn Code Earns Begin Date Earns End …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/572-automated-correction-report-transaction-changes-time-entry-pageVII.2 Miscellaneous Receipts / Accounts Receivable Receipts – VII. State Revenues and Appropriated Loan Receivables
… bank account, checks can be mailed to the Department of Tax and Finance – Treasury (DTF – Treasury) following the … ID and total amount to Treasury.Mailbox.Accounting.Unit@tax.ny.gov . For bulkload agencies a hardcopy (submitted for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2-miscellaneous-receipts-accounts-receivable-receiptsDiNapoli: Current Status of the State Fiscal Year 2010-11 Budget, July 2010
The 2010-11 State Fiscal Year (SFY) began more than 100 days ago, but the State budget is still incomplete.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-status-2010-11.pdf