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Mahopac Central School District – Noninstructional Payroll (2020M-32)
… implemented a system to ensure that noninstructional payroll was properly segregated, authorized and recorded and … supported. Key Findings The transportation department’s payroll was not adequately approved, supported and … implemented a system to ensure that noninstructional payroll was properly segregated authorized and recorded and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/09/mahopac-central-school-district-noninstructional-payroll-2020m-32Town of York – Budgeting and Financial Oversight (2014M-181)
… December 12, 2013. Background The Town of York is located in Livingston County and is governed by an elected Town Board … or the appropriate level of fund balance to be maintained in each fund. As a result, the Board did not always adopt …
https://www.osc.ny.gov/local-government/audits/town/2014/10/17/town-york-budgeting-and-financial-oversight-2014m-181Westfield, Town of – Financial Management (2013M-389)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management of the highway … State retirement contributions and medical insurance costs to the highway town-outside-village fund, at the expense of … that inappropriately allocated sales and use tax revenues to the general town-wide fund, at the expense of taxpayers …
https://www.osc.ny.gov/local-government/audits/town/2014/05/02/westfield-town-financial-management-2013m-389Oversight of School Safety Planning Requirements (Follow-Up)
… a code of conduct, mandates training and instruction for preventing and responding to incidents of school violence, and establishes a uniform system for reporting violent incidents. Further, the SAVE Act … School Districts’ compliance with the requirements for school safety planning, and consequently did not have …
https://www.osc.ny.gov/state-agencies/audits/2021/01/13/oversight-school-safety-planning-requirements-followTown of Kiantone – Town Clerk (2014M-273)
… Audit The purpose of our audit was to review the processes and procedures over Town Clerk operations for the period … The Town of Kiantone is located in Chautauqua County and has a population of approximately 1,350. The Town is … The Clerk did not remit all property tax penalties and interest due the Supervisor. The Clerk did not record or …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-kiantone-town-clerk-2014m-273Town of Mamakating – Records and Reports (2015M-164)
… in need of short-term cash and ensure interfund advances are properly reconciled throughout the year and repaid prior …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-mamakating-records-and-reports-2015m-164Town of Malone – Justice Court Operations and Highway Department Payroll (2015M-83)
… (Court) financial operations and the Highway Department’s payroll for the period January 1, 2014 through January 31, … of the Court’s activities. Establish comprehensive payroll processing and leave time accrual policies and …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/21/town-malone-justice-court-operations-and-highway-department-payroll-2015mVillage of Millport – Treasurer’s Misappropriation of Funds (2016M-256)
… - pdf] Purpose of Audit The purpose of our audit was to evaluate internal controls over the Village’s financial … community and youth services and fire protection services to its residents. Budgeted appropriations for the 2015-16 … Lack of oversight by the Board allowed the Treasurer to misappropriate Village funds and make questionable …
https://www.osc.ny.gov/local-government/audits/village/2019/06/19/village-millport-treasurers-misappropriation-funds-2016m-256Pocatello Fire District - Audit Follow-Up (2016M-301-F)
… assess the Fire District’s progress, as of September 2019, in implementing our recommendations in the audit report released in January 2017. Background The Pocatello Fire District is a …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/12/27/pocatello-fire-district-audit-follow-2016m-301-fCity of Yonkers – Budget Review (B20-6-6)
… of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers’ … fund balance, one-time State funding and sale of property, to balance its budget. Firefighting overtime costs could … on the 2019-20 fiscal year overtime costs. The City plans to borrow up to $15 million for tax certiorari settlements in …
https://www.osc.ny.gov/local-government/audits/city/2020/06/24/city-yonkers-budget-review-b20-6-6Town of Niskayuna – Water Operations (2013M-328)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over water operations … in the water receivable control account and failed to audit the Receiver’s financial records and reports … Include water collections in the monthly reports to the Supervisor and deposit and remit all water fees …
https://www.osc.ny.gov/local-government/audits/town/2014/05/23/town-niskayuna-water-operations-2013m-328Town of Hebron – Fiscal Oversight (2015M-59)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over financial … Supervisor delegated his responsibility of signing checks to his clerk. The Board did not audit the financial records … on behalf of the Town. … The purpose of our audit was to review the Towns internal controls over financial …
https://www.osc.ny.gov/local-government/audits/town/2015/06/26/town-hebron-fiscal-oversight-2015m-59Town of Goshen – Police Payroll (2014M-244)
… was to review internal controls over the Town’s police payroll processing for the period January 1, 2012 through … at the Department did not match those in the Town payroll register. Key Recommendations Ensure that all … and periodically reconciled with those in the central payroll register. … The purpose of our audit was to review …
https://www.osc.ny.gov/local-government/audits/town/2015/01/23/town-goshen-police-payroll-2014m-244Town of Knox – Internal Controls Over Payroll (2014M-35)
… Budgeted appropriations for 2013 totaled $1.8 million. Key Findings Internal controls over payroll and leave time … errors and inadequate documentation of time worked. Key Recommendations Adopt written policies and procedures for …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-knox-internal-controls-over-payroll-2014m-35Town of Hopewell – Fund Balance and Budget Monitoring (2013M-231)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management and budgeting … The Board did not adopt a policy or develop procedures to govern the level of fund balance to be maintained. The Board did not develop accurate budget …
https://www.osc.ny.gov/local-government/audits/town/2014/01/10/town-hopewell-fund-balance-and-budget-monitoring-2013m-231Town of DePeyster – Town Clerk Operation-Tax Collection (2015M-91)
… Purpose of Audit The purpose of our audit was to review the Clerk’s records and procedures for tax collection for the …
https://www.osc.ny.gov/local-government/audits/town/2015/10/26/town-depeyster-town-clerk-operation-tax-collection-2015m-91CUNY Bulletin No. CU-671
… The 2019 CUNY Nurses Health Specialty Differential payment for employees in the classified staff titles of Staff … Nurses Association (Bargaining Unit TE). Effective Date(s) Payment will be made in a separate check dated 02/13/2020. There is no direct deposit for this payment. Eligibility Criteria The following eligibility …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-671-2019-city-university-new-york-cuny-nurses-health-specialtyOversight of Nurse Hiring and Retention (Follow-Up)
… Objective To determine the extent of implementation of the four recommendations included in our initial audit … to provide information on any actions that are planned to address the unresolved issues discussed in this review. … To …
https://www.osc.ny.gov/state-agencies/audits/2020/01/03/oversight-nurse-hiring-and-retention-followEfficiency of Warehouse Space
… Objective The audit objective was to determine if the Office of General Services (OGS) has … Spending and Government Efficiency Commission was formed to streamline State government operations by eliminating … Consolidation Initiative (Initiative) was implemented to achieve cost savings through the consolidation of …
https://www.osc.ny.gov/state-agencies/audits/2020/01/03/efficiency-warehouse-spaceCity of Yonkers – Budget Review (B19-6-6)
… of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers’ … of $50.3 million, such as fund balance and State aid, to balance its budget. Police overtime costs could … on the 2018-19 fiscal year overtime costs. The City plans to borrow up to $15 million for tax certiorari settlements in …
https://www.osc.ny.gov/local-government/audits/city/2019/07/10/city-yonkers-budget-review-b19-6-6