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Clarkstown Central School District – Time and Attendance Records (2017M-150)

… enforced the use of time records to track time worked for the period July 1, 2015 through March 16, 2017. … totaling approximately $19,000, where proper documentation for hours worked was not maintained. We found 207 overtime hours, totaling $9,470, worked by 19 employees for which overtime forms were not submitted. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2017/09/01/clarkstown-central-school-district-time-and-attendance-records-2017m-150

Operational Advisory No. 35

… Service (Salary) Advances Guidance: Starting January 1, 2024, agencies will have the ability to issue a personal … to Financial Operations (GFO) Chapter VII, Section 3 - AP Adjustment Voucher Overview Chapter VII, Section 10.B - …

https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/35-personal-service-salary-advances

Liverpool Central School District – Employee Compensation and Benefits (2014M-374)

… Purpose of Audit The purpose of our audit was to review the District’s employee … compensation and benefits transactions through the use of computer-assisted auditing techniques for the period July … Liverpool Central School District is located in the Towns of Clay and Salina in Onondaga County. The District, which is …

https://www.osc.ny.gov/local-government/audits/school-district/2015/03/20/liverpool-central-school-district-employee-compensation-and-benefits

Veterans Day Message from State Comptroller DiNapoli

… and conflicts continuing around the world, this Veterans Day we must remember the sacrifices countless Americans have … Our soldiers have risked everything for the sake of democracy and to protect the American way of life. Thank you for your service and for making our state and nation strong. …

https://www.osc.ny.gov/press/releases/2014/11/veterans-day-message-state-comptroller-dinapoli

Saratoga County Water Authority – Water Charges (2016M-357)

… Law to acquire, construct, operate and maintain wholesale water supply production and distribution facilities …

https://www.osc.ny.gov/local-government/audits/public-authority/2016/12/23/saratoga-county-water-authority-water-charges-2016m-357

Upper Mohawk Valley Regional Water Board – Water Accountability (2015M-300)

… The purpose of our audit was to examine the Authority’s procedures for monitoring water accountability and … Valley Regional Water Board was created in 1994 under New York State Public Authority Law. The Authority, which …

https://www.osc.ny.gov/local-government/audits/public-authority/2016/02/05/upper-mohawk-valley-regional-water-board-water-accountability-2015m-300

IX.12.M Journal Vouchers – IX. Federal Grants

… interest neutral. Agencies are required to make every effort to properly allocate state voucher payments between … Agencies are required to make every effort to properly allocate state voucher payments between …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12m-journal-vouchers

Tompkins County Public Library – Financial Management (2015M-250)

… condition and internal controls over Library operations for the period January 1, 2014 through May 31, 2015. … The Tompkins County Public Library is the central library for the Finger Lakes Library System and serves libraries and … 47,000 registered borrowers. Budgeted appropriations for 2015 totaled approximately $4 million. Key Finding …

https://www.osc.ny.gov/local-government/audits/library/2016/01/15/tompkins-county-public-library-financial-management-2015m-250

Town of Owasco – Real Property Tax Exemptions Administration (2020M-102)

… Determine whether the Town of Owasco Town Town Assessor Assessor properly administered select real property …

https://www.osc.ny.gov/local-government/audits/town/2021/01/29/town-owasco-real-property-tax-exemptions-administration-2020m-102

Community Fire and Rescue, Inc. - Financial Activities (2019M-93)

… not safeguarded. The Board-required audit of the Treasurer’s books was deficient. Key Recommendations The Board should … The Board should ensure an adequate audit of the Treasurer’s books is performed, in compliance with Company bylaws. …

https://www.osc.ny.gov/local-government/audits/fire-district/2019/09/20/community-fire-and-rescue-inc-financial-activities-2019m-93

Watervliet Housing Authority – Timekeeping and Leave Records (2015M-186)

… the Authority’s timekeeping and leave accrual processes for the period January 1, 2014 through February 28, 2015. … Board of Commissioners, provides low rent housing for qualified individuals in accordance with relevant … of Housing and Urban Development. Operating expenditures for the 2014 fiscal year totaled approximately $2.5 million. …

https://www.osc.ny.gov/local-government/audits/public-authority/2015/10/09/watervliet-housing-authority-timekeeping-and-leave-records-2015m-186

CUNY Bulletin No. CU-705

… paychecks dated March 25, 2021 for Institution Current and April 8, 2021 for Institution Lag. OSC Actions OSC will …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-705-city-university-new-york-cuny-health-insurance-rate-changes

Town of Caroline - Town Clerk and Credit Card Purchases (2019M-247)

… The Board: Approved inappropriate or unsupported credit card charges totaling $5,759. Key Recommendations Remit all … parties in a timely manner. Enforce the Town’s credit card policy and establish a policy for meals. Require … adequate supporting documentation, thoroughly audit credit card claims and pay charges timely to avoid late fees. …

https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-caroline-town-clerk-and-credit-card-purchases-2019m-247

Crown Point Central School District – Internal Controls Over Payroll (2013M-100)

… Purpose of Audit The purpose of our audit was to determine if the District had established effective … controls over payroll for the period July 1, 2011, to December 31, 2012. Background The Crown Point Central … District officials implemented specific procedures to ensure that individuals reported and paid on the payrolls …

https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/crown-point-central-school-district-internal-controls-over-payroll-2013m

SUNY Bulletin No. SU-285

… annual salary for the calculation of dues (Deduction Codes 222 UUP Member 26P or 260 UUP Member 21P) as follows: The …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-285-united-university-professions-uup-dues-increase

Operational Advisory No. 36

… using any carrier. Account 55203, Postage, now appears in the Supplies and Materials, Non-Personal Service budget … to reflect the proper classification and treatment in the Statewide Financial System. Account 55203 will not be available in SFY 2024-25 , and account code 55220 should be used for …

https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/36-gfo-updates-postageshipping-account-codes

Statement from New York State Comptroller Thomas P. DiNapoli on President Trump's Budget Proposal

… Americans, would decimate vital programs that millions of New Yorkers rely on. His proposal also creates real consequences for the state budget, putting New York's taxpayers on the hook for billions of dollars in …

https://www.osc.ny.gov/press/releases/2017/05/statement-new-york-state-comptroller-thomas-p-dinapoli-president-trumps-budget-proposal

South Jefferson Central School District – Payroll (2024M-31)

… paid. In addition, we reviewed payroll change reports for two months during our audit period to determine whether … increases from one paycheck date to the next paycheck date for 76 employees totaling $126,395 were authorized and supported by time records. Except for minor discrepancies, which we discussed with District …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/south-jefferson-central-school-district-payroll-2024m-31