Search
Loan Payroll Deductions – Enhanced Reporting
… salary deductions Retirement Online notifies employers when to start and stop deductions …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/loan-payroll-deductionsBenefits
… Comptroller offers competitive salaries and benefits, and opportunities for advancement, continuing education and … New York State offers generous salaries advancement opportunities and comprehensive benefits …
https://www.osc.ny.gov/jobs/benefitsPersonal Income Tax Refunds
… Purpose The objective of our examination was to determine whether personal income tax refunds approved by … we returned 12,335 refunds totaling almost $43.9 million to the Department for follow up evaluation and appropriate … action. Key Findings We identified and returned to the Department 12,335 questionable refunds totaling about …
https://www.osc.ny.gov/state-agencies/audits/2017/06/07/personal-income-tax-refundsWorkers' Compensation Program: Statement of Assessable Expenses for the Three Fiscal Years Ended March 31, 2011
… fiscal years ended March 31, 2011, in accordance with the modified cash basis of accounting. Key Recommendations None …
https://www.osc.ny.gov/state-agencies/audits/2013/05/13/workers-compensation-program-statement-assessable-expenses-three-fiscal-years-ended-marchTravel Advisory No. 12
… : To clarify how to claim reimbursement for mileage using the SFS Mileage Detail page in lieu of form AC 160-S. Guidance : The Office of the State Comptroller updated Sections XIII.3 – … the SFS Mileage Detail page to document mileage claims line by line, between destination points . When a proxy …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/12-gfo-update-xiii3-xiii4-ac-160-ssfs-mileage-detail-pageTown of Alfred – Incompatible Duties (2021M-99)
… report - pdf ] Audit Objective Determine whether the Town of Alfred (Town) Supervisor (Supervisor) properly appointed … Clerk (Clerk) as bookkeeper which is an incompatibility of office and duties. As a result, checks and balances over the powers and duties of these positions was not maintained. The Supervisor did not …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-alfred-incompatible-duties-2021m-99Monroe County Airport Authority – Board Oversight of County Chargebacks and Professional Services (2019M-226)
… for Monroe County (County) services and the procurement of professional services. Key Findings The Board did not … prior to payment or actively oversee the procurement of professional services. As a result: The Authority did not … for Monroe County County services and the procurement of professional services …
https://www.osc.ny.gov/local-government/audits/county/2021/11/24/monroe-county-airport-authority-board-oversight-county-chargebacks-andTown of Boylston – Procurement (2021M-56)
… totaling $154,248. While the Board is required by New York State General Municipal Law (GML) to review the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-boylston-procurement-2021m-56Town of Shelby – Supervisor’s Financial Responsibilities (2021M-121)
… monthly reports that included cash balances and the detail of revenues received. Ensure annual financial reports …
https://www.osc.ny.gov/local-government/audits/town/2021/12/03/town-shelby-supervisors-financial-responsibilities-2021m-121Three Village Central School District – Financial Operations (2021M-141)
… and approval prior to payment. At least $37.9 million in claims were not reviewed or approved, as required, prior to payment. Ensure $43 million in claims are processed through the normal accounts payable …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/three-village-central-school-district-financial-operations-2021m-141Town of Canajoharie – Budgeting and Allocating Sales Tax Revenue (2021M-204)
… officials properly budget for and allocate sales tax revenue. Key Findings Town officials did not properly budget for and allocate sales tax revenue. As a result, Town taxpayers residing outside the … The Town Board (Board) underestimated sales tax revenue in the town-outside-village (TOV) general, TOV …
https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-canajoharie-budgeting-and-allocating-sales-tax-revenue-2021m-204Town of Sanford – Claims Audit Process (2021M-189)
… law. Ensure all claims requiring Board audit are presented to the Board, and only audited and approved claims are listed … abstracts of audited claims. Periodically compare prices to State contracts and contracts bid by other governments to help ensure purchases are cost effective and in the best …
https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-sanford-claims-audit-process-2021m-189Town of Owasco – Highway Department (2020M-128)
Determine whether Town of Owasco Town officials adequately oversaw highway purchasing planning and interfund charges
https://www.osc.ny.gov/local-government/audits/town/2021/05/28/town-owasco-highway-department-2020m-128East Syracuse Minoa Central School District – Information Technology (2020M-174)
… officials did not: Adequately manage user accounts and permissions. Five individuals left employment between 2015 … active user accounts. Five employees had unnecessary user permissions and 16 active contractor accounts were not … in a timely manner. Remove financial software user permissions not needed based on job duties. Ensure signed AUP …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/04/east-syracuse-minoa-central-school-district-information-technology-2020mGreenwich Central School District – Extra-Classroom Activities (2021M-20)
… not adhere to the District’s ECA policy, which resulted in insufficient oversight of and inadequate reviews of ECA … whether the collections were remitted intact and in a timely manner. Three of the seven fundraising events …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/greenwich-central-school-district-extra-classroom-activities-2021m-20City of Binghamton – Joint Sewage Treatment Facility Capital Project Planning and Monitoring (2020M-170)
… daily onsite inspections documenting: Daily onsite personnel Leak testing results for treatment lines Concrete …
https://www.osc.ny.gov/local-government/audits/city/2021/07/09/city-binghamton-joint-sewage-treatment-facility-capital-project-planning-andWashington County Local Development Corporation – Revolving Loan Program (2021M-57)
… Director did not adequately follow up with seven of the 14 businesses in order to verify that funds were used for the … mechanisms. Business job creation and retention numbers were not verified. Key Recommendations Officials … Ensure commercial loan denial letters are on file. Ensure businesses are creating and retaining jobs and using loan …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/30/washington-county-local-development-corporation-revolvingTown of Clarence Industrial Development Agency – Project Approval and Monitoring (2020M-97)
… Audit Objective Determine whether the Board of the Town of Clarence Industrial Development Agency (CIDA) properly … Determine whether the Board of the Town of Clarence Industrial Development Agency CIDA properly approved …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2021/09/10/town-clarence-industrial-development-agency-projectSomers Central School District – User Accounts and Software Updates (2021M-153)
… adequate controls over user accounts and software updates to help prevent unauthorized use, access and loss. … adequate controls over user accounts and software updates to help prevent against unauthorized use, access and … adequate controls over user accounts and software updates to help prevent unauthorized use access and loss …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/somers-central-school-district-user-accounts-and-software-updates-2021mMinisink Valley Central School District – Medicaid Reimbursements (2022M-80)
… would have realized revenues totaling $93,966 (50 percent of the Medicaid reimbursements). Between July 1, 2020 and … However, officials did not provide the vendor with all of the documentation needed for the vendor to properly file …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/minisink-valley-central-school-district-medicaid-reimbursements-2022m-80