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Hauppauge Fire District – Mandatory Training and Procurement (2014M-375)
… Purpose of Audit The purpose of our audit was to assess Board compliance with training requirements and to … $3.8 million. Key Findings Three Fire Commissioners had not attended mandatory training required by New York State … when procuring goods and services. The District did not have contracts with all vendors. The District did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/hauppauge-fire-district-mandatory-training-and-procurement-2014m-375May 1998: Accounting Requirements and Program Information for Multi-Modal Transportation Program
… sponsor must certify on their reimbursement request form that the projects have a ten year service life and for …
https://www.osc.ny.gov/local-government/publications/may-1998-accounting-requirements-and-program-information-multi-modal-transportation-programTown of Dix – Supervisor’s Control of Cash (2022M-57)
… and disbursed. Key Findings The former Supervisor did not ensure all cash in his custody was properly collected and … $126 of the premium cost . There was no documentation to support she was entitled to receive these benefits. The … Town officials agreed with our findings and indicated they have initiated or plan to initiate corrective action. … audit …
https://www.osc.ny.gov/local-government/audits/town/2023/06/02/town-dix-supervisors-control-cash-2022m-57Cambria Housing Authority – Financial Management (2015M-316)
… Purpose of Audit The purpose of our audit was to determine if expenditures were itemized, supported and for … totaled approximately $91,000. Key Findings Claims were not properly itemized, supported and audited by the Board … Authority calculated rental amounts. The Authority did not have evidence that it always conducted an annual income …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/02/12/cambria-housing-authority-financial-management-2015m-316Tuckahoe Union Free School District – Overtime (2023M-53)
… overtime was properly approved, District officials did not monitor overtime or ensure it was accurate. As a result, … payments increase the amount owed by a district, annually to the State, for its share of the cost of future employee … instead of incurring overtime, some of these payments may have been reduced. Key Recommendations Adopt written policies …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/tuckahoe-union-free-school-district-overtime-2023m-53Babylon Union Free School District – Financial Condition (2015M-323)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … District consistently overestimated appropriations, it did not use 94 percent of appropriated fund balance, resulting in … balance that exceeds legal limits. The District did not have proper documentation for the establishment and use of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/babylon-union-free-school-district-financial-condition-2015m-323Examination of Sunset LG Realty, LLC
We examined more than $5,000 in select bonuses that Sunset LG Realty, LLC (Sunset) paid, and requested reimbursement for, in 2016 under contract L120019 with SU
https://www.osc.ny.gov/files/state-agencies/audits/pdf/bse-2018-10-30.pdfReport on the State Fiscal Year 2019-20 Executive Budget, February 2019
State tax revenues in December and January fell far short of earlier projections, making the process of adopting the new State budget more difficult than in the
https://www.osc.ny.gov/files/reports/budget/pdf/budget-executive-2019-20.pdfState Comptroller DiNapoli Releases Municipal & School Audits
… Planning and Board Oversight (Tioga County) The board did not adequately plan for long-term capital and financial needs … $5.6 million which may impair the district’s ability to continue to provide fire protection and emergency … services. Auditors found charges totaling $9,362 did not have sufficient supporting documentation attached to the …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-0Pompey Hill Fire District – Financial Management (2021M-136)
… reports were filed timely. Key Findings The Board did not properly establish and manage the capital reserve fund, … notices were not published for certain purchases subject to permissive referendum. The District used $97,000 of … officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/11/05/pompey-hill-fire-district-financial-management-2021m-136Sullivan County – County Jail Operations (2013M-33)
… Purpose of Audit The purpose of our audit was to examine County jail operations and related costs for the … told us, and informed County officials, that the jail does not meet many current minimum standards for housing inmates. … and may be forcibly closed. Although County officials have obtained cost estimates to build a new jail, efforts …
https://www.osc.ny.gov/local-government/audits/county/2013/06/14/sullivan-county-county-jail-operations-2013m-33Morrisville-Eaton Central School District – Online Banking (2017M-98)
… Purpose of Audit The purpose of our audit was to determine whether District officials ensured online … approximately $15.3 million. Key Findings The Board did not adopt an online banking policy defining authorization, … Not all employees involved in the online banking process have received Internet security awareness training. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/morrisville-eaton-central-school-district-online-banking-2017m-98Manhasset Union Free School District – IT Asset Management (S9-22-15)
… the audit period Key Findings District officials did not appropriately track or inventory IT assets, maintain … IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure … officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/manhasset-union-free-school-district-it-asset-management-s9-22-15Geneseo Central School District – IT Asset Management (S9-22-11)
… IT assets to confirm they were inventoried. We found 12 percent of the sampled assets were not properly accounted … physically located. Two interactive displays (one costing $2,281 and one without a cost recorded) and one printer (no … annual and complete physical inventories and compare results to inventory records. District officials agreed with …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/geneseo-central-school-district-it-asset-management-s9-22-11Pine Bush Central School District – IT Asset Management (S9-22-21)
… the audit period. Key Findings District officials did not appropriately track or inventory IT assets, maintain … IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure … officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/pine-bush-central-school-district-it-asset-management-s9-22-21Albany Leadership Charter School for Girls – Cash Collections (2022M-165)
… Determine whether Albany Leadership Charter School for Girls (School) Board of Trustees (Board) and officials ensured collections were properly accounted for and deposited in a timely manner. Key Findings … result, the School did not have access to the undeposited funds, the Board’s monthly financial reports did not …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/03/albany-leadership-charter-school-girls-cash-collections-2022m-165Plainedge Union Free School District – Financial Condition and Extra-Classroom Activity Funds (2017M-189)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition and … 2013-14 through 2015-16. Appropriated fund balance was not always needed to finance operations because the District … balance that is not needed to fund District operations. Have the faculty advisors ensure that pre-numbered receipts …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/plainedge-union-free-school-district-financial-condition-and-extraState Agencies Bulletin No. P-860
Changes in New York State and City of Yonkers Withholding Taxes
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-860.pdfState Agencies Bulletin No. P-843
1995 Changes in Federal Income Tax Withholding and Earned Income Credit
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-843.pdfState Agencies Bulletin No. P-842
1995 Changes in Federal Income Tax Withholding and Earned Income Credit
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-842.pdf