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Town of Marathon – Town Clerk (2022M-143)

… documentation, including a cash book or duplicate receipts for all transactions. Did not prepare monthly bank …

https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-marathon-town-clerk-2022m-143

Failing To Adhere to Policy and Proper Procedures – Travel and Conference Expense Management

… conference policy requirements and they must understand the consequences of the failure to meet these requirements. Your policy should specifically state what will occur in the case of improper claims for travel and … Your policy should specifically state what will occur in the case of improper claims for travel and …

https://www.osc.ny.gov/local-government/publications/travel-conference-expense/failing-adhere-policy-and-proper-procedures

Conferences — Actual and Necessary Expenses – Travel and Conference Expense Management

… districts to pay for the actual and necessary expenses of travel, meals, lodging, registration fees and tuition fees … conference, or school conducted for the betterment of any local government or school district. A conference also includes any convention or conference of firefighters or officers, if believed to be of benefit to …

https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conferences-actual-and-necessary-expenses

XI.7.C Deferred Payment Arrangements – XI. Procurement and Contract Management

… administrative costs and should therefore be used only when needed. A State agency should enter into a DPA with …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi7c-deferred-payment-arrangements

Town of Danby – Town Clerk (2022M-08)

Determine whether the Town of Danby Town Clerk recorded deposited remitted and reported collections in a timely and accurate manner

https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-danby-town-clerk-2022m-08

Town of Friendship – Justice Court Operations (2021M-15)

… fees, they did not deposit and disburse all fines and fees in a timely manner. Sixty-seven receipts totaling almost …

https://www.osc.ny.gov/local-government/audits/justice-court/2021/05/21/town-friendship-justice-court-operations-2021m-15

Village of Mayville – Online Banking (2020M-150)

… complete report - pdf ] Audit Objective Determine whether the Village of Mayville (Village) Board of Trustees (Board) … appropriate, properly supported and authorized, however the Board needs to ensure transactions are secure. The Board did not adopt a written online banking policy or …

https://www.osc.ny.gov/local-government/audits/village/2021/03/05/village-mayville-online-banking-2020m-150

Town of Brookhaven Local Development Corporation – Project Approval and Monitoring (2021M-188)

… [read complete report - pdf] Objective Determine whether the Town of Brookhaven Local Development Corporation … properly approved and monitored projects. Key Findings The Board did not properly approve and monitor projects and … goals into each project’s resolution. Consequently, the Board cannot determine whether the projects are meeting …

https://www.osc.ny.gov/local-government/audits/town/2022/07/15/town-brookhaven-local-development-corporation-project-approval-and-monitoring-2021m

XVII.2.A Lapsing Reports – XVII. Lapsing Appropriations

… have been updated based upon the recently enacted State budget, it is critical that agencies thoroughly review the … reference to the reappropriation from the enacted State budget (e.g. Chapter, Section, Law, Page and Line.) Agencies should run the report for their own GLBU by navigating to: SFS > Main Menu > Commitment …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2a-lapsing-reports

State Agencies Bulletin No. 170

… Purpose To explain OSC automatic processing and agency procedures to cancel Additional Annual Salary Factors on the Additional Pay Panel. This Bulletin replaces the … To explain OSC automatic processing and agency procedures to cancel Additional Annual Salary Factors …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/170-canceling-additional-annual-salary-factor

Washington County Local Development Corporation – Revolving Loan Program (2021M-57)

… adequate approval and oversight of the revolving loan program. Key Findings Corporation officials did not provide … adequate approval and oversight of the revolving loan program: Six of the 11 loans reviewed were approved and paid … adequate approval and oversight of the revolving loan program …

https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/30/washington-county-local-development-corporation-revolving

Town of Decatur – Town Clerk (2020M-58)

… deposited, remitted and reported all collections received in a timely and accurate manner. Key Findings The Clerk did … all money received to the Supervisor and other entities in a timely manner. Conduct or retain a public accountant to … deposited remitted and reported all collections received in a timely and accurate manner …

https://www.osc.ny.gov/local-government/audits/town/2020/11/06/town-decatur-town-clerk-2020m-58

City of Middletown - Information Technology (2018M-235)

… or procedures. 70 user accounts have not been used in the last six months, 19 of these accounts were never used … Financial application users had excessive permissions. In addition, sensitive IT control weaknesses were … use and online banking. Develop written procedures for managing system access that include periodically …

https://www.osc.ny.gov/local-government/audits/city/2020/01/03/city-middletown-information-technology-2018m-235

Town of Canton - Compensation and Benefits (2018M-159)

… corrective action. Appendix B includes our comments on issues raised in the Town’s response letter. …

https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-canton-compensation-and-benefits-2018m-159

Village of Palmyra - Financial Management (2019M-94)

… Adopt realistic budgets and reduce excessive fun and a fund balance policy. Annually audit the Clerk-Treasurer’s records and reports to ensure they are accurate. Village officials agreed with our recommendations and indicated they planned to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-palmyra-financial-management-2019m-94

Cambridge Central School District - Medicaid Reimbursements (2019M-109)

… all Medicaid reimbursements to which it was entitled for services provided to eligible students. Key Findings The … to ensure Medicaid claims were submitted and reimbursed for all eligible services provided. Claims were not submitted and rejected claims were not resubmitted for 1,280 eligible services totaling $25,004. Had these …

https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/cambridge-central-school-district-medicaid-reimbursements-2019m-109

Town of Wawarsing - Financial Oversight of Select Activities (2018M-239)

To examine the adequacy of internal controls over selected financial activities to properly account for and safeguard Town funds

https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-wawarsing-financial-oversight-select-activities-2018m-239

SUNY Bulletin No. SU-287

… of this bulletin is to provide instructions to campuses for processing United University Professions (UUP) … between the State of New York and UUP and provides for Discretionary Increases for UUP BU 08 employees. Payment of the increases is at the … of this bulletin is to provide instructions to campuses for processing United University Professions UUP …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-287-2019-uup-discretionary-increases

State Agencies Bulletin No. 1785.1

… Affected Employees Employees who receive employer paid and/or union (PEF and/or CSEA) paid qualified educational assistance benefits … wages. Amounts in excess of $5,250 must be reported and are subject to Federal, State, Local, Social Security and …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/17851-educational-assistance-benefits

State Agencies Bulletin No. 1785

… Purpose The purpose of this bulletin is to provide agencies with instructions for … Employer’s Tax Guide to Fringe Benefits, the first $5,250 of educational assistance provided to an employee under an … program is excluded from taxable wages. Amounts in excess of $5,250 must be reported and are subject to Federal, State, …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1785-educational-assistance-benefits