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Annual Audit
… whether claims were appropriate and complied with the New York State Workers’ Compensation Law and mandated fee … whether claims were appropriate and complied with the New York State Workers Compensation Law and mandated fe …
https://www.osc.ny.gov/state-agencies/audits/2017/06/02/annual-auditVillage of Silver Creek – Capital Projects (2017M-31)
… The purpose of our audit was to evaluate the Village’s capital projects for the period June 1, 2015 through January … develop a long-term plan that evaluated the sewer or water capital projects’ financial impact on the annual operating … to the general fund. The Board did not approve water capital project change orders, which resulted in the …
https://www.osc.ny.gov/local-government/audits/village/2017/05/19/village-silver-creek-capital-projects-2017m-31Village of Pelham – Information Technology (2016M-410)
… Key Findings The Village has not installed an adequate web filtering process and not adopted procedures to … Ensure Village officials install an adequate web filtering process and adopt procedures to monitor IT …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-pelham-information-technology-2016m-410Village of Old Westbury – Justice Court (2017M-64)
… perform bank reconciliations or accountability analyses on a monthly basis during the audit period. Two of the three …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/07/07/village-old-westbury-justice-court-2017m-64Changes to Reporting Requirements – Understanding Your Responsibilities: Elected & Appointed Officials
… The August 2015 revisions to Regulation 315.4 help ensure that elected and appointed … service credit. The chart below summarizes the changes to the regulation that affect the record of activities (ROA) … did not address whether the governing body had the authority to determine whether activities are official duties …
https://www.osc.ny.gov/retirement/members/ea-officials/changes-reporting-requirementsBrighter Choice Charter Middle School for Girls – Financial Operations (2014M-301)
… that is not under the control of the local school board in the city of Albany, Albany County. The School’s current charter was issued in November 2009, and oversight of operations is provided by … Ensure that Board members disclose their interests in School contracts in writing. …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/03/06/brighter-choice-charter-middle-school-girls-financial-operations-2014m-301DiNapoli Honors Hispanic Leaders
New York State Comptroller Thomas P DiNapolis Hispanic Heritage Month event this year recognized several individuals and an organization working to make a difference in the Hispanic and Latino communities
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-honors-hispanic-leadersBaldwin Public Library – Payroll (2013M-335)
… of Audit The purpose of our audit was to determine if the Library had effective internal controls over payroll for the … 2011 through June 30, 2013. Background The Baldwin Public Library is located in the Town of Hempstead in Nassau County. The Library is governed by a five-member Board of Trustees, each …
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/baldwin-public-library-payroll-2013m-335Lindenhurst Union Free School District – Collections (2024M-24)
… were not recorded in a collection log. Employees made 25 deposits totaling $29,639 between 11 and 26 days after …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/lindenhurst-union-free-school-district-collections-2024m-24Border City Hose Company – Financial Oversight (2025M-39)
… management. The former Director/Chief was arrested on charges of grand larceny for allegedly stealing from the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/31/border-city-hose-company-financial-oversight-2025m-39Van Hornesville-Owen D. Young Central School District – Financial Condition (2016M-63)
… is located in the Towns of Stark, Columbia, Danube, German Flats, Little Falls and Warren in Herkimer County, the Town …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/van-hornesville-owen-d-young-central-school-district-financial-conditionPeru Central School District – Extra-Classroom Activity Funds (2017M-69)
… School District is located in the Towns of Ausable, Black Brook, Peru, Plattsburgh, Saranac and Schuyler Falls in …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/peru-central-school-district-extra-classroom-activity-funds-2017m-69Whitesville Central School District – Financial Management (2016M-313)
… The Whitesville Central School District is located in the Towns of Independence and Willing in Allegany County and the Town of West Union in Steuben County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/whitesville-central-school-district-financial-management-2016m-313Morris Central School District – Financial Operations (2015M-251)
… from the Otsego Northern Catskills Board of Cooperative Educational Services (BOCES), who approves all District … itself. The Treasurer does not directly supervise the application of her signature on checks. Certain reserves had … fund balances and follow the five-year plan regarding the funding and use of such reserves. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/morris-central-school-district-financial-operations-2015m-251Penfield Central School District – Financial Management (2015M-162)
… 2011 through May 7, 2015. Background The Penfield Central School District is located in the Towns of Penfield, … $8 million are overfunded and potentially unnecessary. The school lunch fund’s total fund balance exceeds the federally … in compliance with statutory requirements. Ensure that the school lunch fund budget is balanced and consider using the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/30/penfield-central-school-district-financial-management-2015m-162Downsville Central School District – Fund Balance (2016M-79)
… Towns of Andes, Colchester, Hamden, Hancock, Tompkins and Walton in Delaware County. The District, which operates one school with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/downsville-central-school-district-fund-balance-2016m-79Silver Creek Central School District – Financial Condition (2015M-321)
… Purpose of Audit The purpose of our audit was to examine the District’s management of financial activities … District officials annually appropriated fund balance to reduce the tax levy, but funds were not used as budgeted … include realistic appropriations based on actual needs to avoid levying taxes at a level greater than needed. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/silver-creek-central-school-district-financial-condition-2015m-321Train On-Time Performance (Follow-up)
… two recommendations included in our initial report, Train On-Time Performance ( 2014-S-56 ). Background Our prior audit … calendar years 2013 and 2014, Subways’ reports show actual On-Time Performance (OTP) was well below the goal of 91.9 … issuance of the follow-up review to provide information on any actions that are planned to address the unresolved …
https://www.osc.ny.gov/state-agencies/audits/2017/09/27/train-time-performance-followAccounts Payable Advisory No. 5
… services, including specific information to be included in the invoice number field please refer to the GFO , Chapter … note there is a new requirement for entering information in the Invoice Field for payments to Pitney Bowes to fund … followed by a space, and then the date of the payment in the format MM/DD/YYYY (e.g., 12345678 05/22/2015 ). This …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/5-complex-entity-payments-postageState Agencies Bulletin No. 2241
… Purpose: The purpose of this bulletin is to notify agencies of an … who are members of OMCE are affected. Background: The dues structure for OMCE (deduction code 209) is based on the employee’s current grade or equated grade. For non-graded … The purpose of this bulletin is to notify agencies of an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2241-organization-new-your-state-management-confidential-employees