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Town of Dunkirk – Justice Court (2013M-106)

… Purpose of Audit The purpose of our audit was to evaluate internal controls over the Court’s financial … manner and dismissed tickets were not always reported to the JCF. The Board did not conduct an effective audit of … Vehicles’ (DMV) pending ticket log with caseload activity to ensure that tickets are properly reported as paid or …

https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-dunkirk-justice-court-2013m-106

Citizens Hose Company – Board Oversight of Financial Operations (2015M-157)

… card purchases to ensure appropriate usage and compliance with the credit card policy. Annually audit the records and …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/12/11/citizens-hose-company-board-oversight-financial-operations

Town of Coeymans – Recordkeeping and Cash Disbursements (2013M-186)

… Purpose of Audit The purpose of our audit was to examine internal controls over selected Town financial operations for the period January 1, 2011, to September 30, 2012. Background The Town of Coeymans is … The payroll clerk’s duties include making changes to salaries and wages but she is also capable of submitting …

https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-coeymans-recordkeeping-and-cash-disbursements-2013m-186

Wyandanch Public Library – Oversight of Library Resources (2013M-399)

… internal controls over the management of Library resources for the period July 1, 2011 through September 30, 2012. … School District voters. The Library’s expenditures for the fiscal year ended June 30, 2012 were $1.3 million. … with timekeeping requirements or implement procedures for payroll processing, and the Board President routinely …

https://www.osc.ny.gov/local-government/audits/library/2014/11/20/wyandanch-public-library-oversight-library-resources-2013m-399

City of Middletown – Selected Financial Operations and Information Technology (2013M-56)

… 9, 2012. Background The City of Middletown City is located in Orange County and has a population of approximately … to provide written periodic financial reports for use in monitoring City financial operations. System users were … recovery plan to minimize disruption of operations in the event of a catastrophic event. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/city/2013/05/31/city-middletown-selected-financial-operations-and-information-technology-2013m-56

Town of East Fishkill –Financial Condition (2014M-139)

… 19, 2013. Background The Town of East Fishkill, located in Dutchess County, has approximately 29,000 residents. The … the sewer fund’s financial condition has deteriorated in recent years. Town officials did not adopt realistic … sewer lines. Ensure that all interfund borrowing is repaid in accordance with the law. … Town of East Fishkill Financial …

https://www.osc.ny.gov/local-government/audits/town/2014/08/08/town-east-fishkill-financial-condition-2014m-139

Town of Ogden – Financial Management and Justice Court (2014M-234)

… Purpose of Audit The purpose of our audit was to assess the Town’s internal … funds to maintain. Ensure that the Supervisor provides all Board members with accurate and complete monthly …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/10/31/town-ogden-financial-management-and-justice-court-2014m-234

State Comptroller DiNapoli Releases Municipal & School Audits

… The city has not addressed 12 audit recommendations made in a June 2021 audit. City officials could not provide … assets worth $47,000 did not have their location listed. In addition, although required annually, the last physical inventory was conducted in 2017. The superintendent and former business …

https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-0

Selected Personal Service Contracts

… with BDO Consulting (BDO) for integrity monitoring of ESDC's expansion and renovation project at the Jacob K. … guidelines governing the need, award, and monitoring of procurement contracts as required by the Public … found that ESDC officials were not in compliance with many of these requirements for both the BDO and Adrienne Driben …

https://www.osc.ny.gov/state-agencies/audits/2014/04/16/selected-personal-service-contracts

State Agencies Bulletin No. 2135

… Purpose The purpose of this bulletin is to inform agencies of the April 2023 Increase to Hazard Duty Pay. Affected … Pay were effective as follows: Pay Cycle/PP Type Effective Date Check Date Administration 1 Lag 03/30/2023 04/26/2023 …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2135-april-2023-increase-hazard-duty-pay-employees-represented-civil-service

XI.4.D Indirect Cost Allocations – XI. Procurement and Contract Management

Indirect costs are costs for activities that benefit more than one program or objective and therefore cannot be identified to only a specific contract

https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4d-indirect-cost-allocations

Town of Pittsfield – Disbursements (2013M-82)

… Purpose of Audit The purpose of our audit was to determine whether the Board properly monitored the Town’s disbursements for the period January 1, 2011, to December 19, 2012. Background The Town of Pittsfield is … respectively. Key Findings We performed certain tests to ensure that 35 non-payroll disbursements totaling $66,400 …

https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-pittsfield-disbursements-2013m-82

State Comptroller DiNapoli Releases School District Audits

… A color copier and refrigerator with a combined purchase price of more than $7,200 could not be located. Another two assets (a phone server and a computer) valued at $9,600 were listed in BOCES …

https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-audits-0

Roosevelt Public Library – Board Oversight of Library Operations (2014M-297)

… Background The Roosevelt Public Library, which is located in the Town of Hempstead, Nassau County, was created by a special act of the State Legislature in 1970. The Library serves more than 16,000 community … approval for eight of 12 programs held at the library in 2013 and did not ensure that all program performers and …

https://www.osc.ny.gov/local-government/audits/library/2015/01/30/roosevelt-public-library-board-oversight-library-operations-2014m-297

State Agencies Bulletin No. 1858.1

… No. 1858 . Purpose The purpose of this bulletin is to provide agencies information regarding the outreach and … pay checks that remain uncashed as of April 19, 2021 will have stop payments processed, the funds will be escheated and sent to the Office of Unclaimed Funds, (OUF) on April 21, 2021. Agency Actions …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18581-outreach-escheatment-2019-uncashed-payroll-checks

2013 Year End Report

… Background The Board administered four sole custody funds in 2013 – the Uninsured Employers Fund, the Special Fund for … whether processed by the Board or SFCC, are entered in the Board’s automated payment system, where they are … they: (i) were not properly supported, (ii) were not in compliance with mandated fee schedules, (iii) contained …

https://www.osc.ny.gov/state-agencies/audits/2014/05/13/2013-year-end-report

Town of Barrington – Financial Management (2017M-103)

… site, the Town’s financial records were not available for public inspection during reasonable times as required by law. …

https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-barrington-financial-management-2017m-103

Tapestry Charter School – Internal Controls Over Credit and Debit Cards (2013M-271)

… 16, 2013. Background The Tapestry Charter School, located in the City of Buffalo, Erie County, is governed by a Board … credit cards, only seven had signed a copy of the policy. In addition, School officials did not ensure that credit card … limits. Ensure that all employees issued credit cards sign the policy to acknowledge their responsibilities with …

https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/tapestry-charter-school-internal-controls-over-credit-and-debit-cards