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Town of Chesterfield – Internal Controls Over Selected Financial Operations (2014M-331)
… 31, 2014. Background The Town of Chesterfield is located in Essex County and has a population of approximately 2,450. … A lack of oversight and segregation of duties has resulted in significant internal control weaknesses over the billing, … management review procedures. Record tax payments in the tax collection software when they are received, …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-chesterfield-internal-controls-over-selected-financial-operations-2014m-331Town of Ogden – Financial Management and Justice Court (2014M-234)
… and budget status throughout the fiscal year. Follow up on corrective action of Court findings included in its annual … the Office of Court Administration, or the Commission on Judicial Conduct. … The purpose of our audit was to assess …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/10/31/town-ogden-financial-management-and-justice-court-2014m-234Village of Dresden – Clerk-Treasurer’s Duties and Multiyear Financial Planning (2013M-3)
… have not addressed the intended use of these excess funds and have not reviewed water rates to assess their …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-dresden-clerk-treasurers-duties-and-multiyear-financial-planning-2013m-3Roosevelt Public Library – Board Oversight of Library Operations (2014M-297)
… was to review the Board's oversight of Library operations for the period January 1, 2013 through December 31, 2013. … five-member Board of Trustees. Operating expenditures for 2013 were approximately $2.9 million. Key Findings The … Review questionable travel payments and consider seeking reimbursement for any costs that were not actual and …
https://www.osc.ny.gov/local-government/audits/library/2015/01/30/roosevelt-public-library-board-oversight-library-operations-2014m-297Town of Coeymans – Recordkeeping and Cash Disbursements (2013M-186)
… Ensure there is an adequate segregation of duties for vendor payments or institute compensating controls. Ensure …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-coeymans-recordkeeping-and-cash-disbursements-2013m-186Wyandanch Public Library – Oversight of Library Resources (2013M-399)
… Purpose of Audit The purpose of our audit was to assess internal controls over the management of Library … not have a policy that describes when it is appropriate to provide meals or refreshments at Library meetings or … Provide adequate oversight of the Treasurer and seek to recover moneys she failed to deposit and unauthorized …
https://www.osc.ny.gov/local-government/audits/library/2014/11/20/wyandanch-public-library-oversight-library-resources-2013m-399Citizens Hose Company – Board Oversight of Financial Operations (2015M-157)
… [ read complete report ] Purpose of Audit The purpose of our audit was to examine the Company’s internal controls … protection and emergency rescue services for the Village of Shortsville (Village) and Towns of Manchester, Hopewell …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/12/11/citizens-hose-company-board-oversight-financial-operationsCity of Middletown – Selected Financial Operations and Information Technology (2013M-56)
… the City’s purchasing practices, Council oversight, and IT for the period January 1, 2011, to July 9, 2012. Background … and employees did not solicit competitive proposals for five of eight professional services providers who were … tested. City officials did not solicit written quotations for eight of 18 purchases tested totaling $73,661. The …
https://www.osc.ny.gov/local-government/audits/city/2013/05/31/city-middletown-selected-financial-operations-and-information-technology-2013m-56Town of Bolivar – Community Development Block Grant (2013M-353)
… of the Community Development Block Grant (CDBG) program for the period January 1, 2012 through October 7, 2013. … contractors were not paid, or were underpaid or overpaid, for work they had performed. The Board did not develop or … The CCDC submitted 31 invoices totaling $288,968 for work not yet performed. Payments to contractors by the …
https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-bolivar-community-development-block-grant-2013m-353Comptroller DiNapoli Releases School Audits
… and the Valley Stream Central High School District . “In an era of limited resources and increased accountability, … that schools make every dollar count,” DiNapoli said. “By auditing school district and charter school finances and … The significant revenue and expenditure projections in the proposed budget are reasonable. The district’s …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-audits-0Saugerties Central School District – Extra-Classroom Activities (2017M-77)
… officials’ management of extra-classroom activities for the period July 1, 2015 through December 31, 2016. … Board of Education. The District’s budget appropriations for the 2016-17 fiscal year were approximately $61 million. … student treasurers include, collect and remit sales tax on applicable sales; and ensure that central treasurers file …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/14/saugerties-central-school-district-extra-classroom-activities-2017m-77Opinion 91-22
… 1991 Joseph Frank, Esq., Attorney at Law Hicksville Fire District … Whether a fire police squad may separately …
https://www.osc.ny.gov/legal-opinions/opinion-91-22Tapestry Charter School – Internal Controls Over Credit and Debit Cards (2013M-271)
… School’s internal controls over credit and debit card use for the period July 1, 2011, to August 16, 2013. Background … parent representatives. The School’s operating expenses for the 2012-13 fiscal year were approximately $10 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/tapestry-charter-school-internal-controls-over-credit-and-debit-cardsKing Center Charter School – Purchasing (2013M-215)
King Center Charter School Purchasing 2013M215
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/king-center-charter-school-purchasing-2013m-215Accounts Payable Advisory No. 32
… for non-SFS payments Guidance: Consistent with the Guide to Financial Operations (GFO), Chapter XII, Section 5.K.2 - Processing Payments Subject to Federal Reporting , OSC's Bureau of State Expenditures … require certain information to be reported to the IRS that is not captured by the SFS; or (iii) are processed outside of …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/32-1099-reporting-single-payments-non-sfs-paymentsState Agencies Bulletin No. 1223
… Purpose To inform agencies of the tax related withholding … Effective, January 1, 2013 the tax rate for employees is 6.2%. The maximum social security tax employees and employers will each pay in 2013 is $7,049.40. Medicare Tax The Medicare tax rate for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1223-summary-tax-related-withholding-requirements-2013Richford Fire District – Long-Term Planning and Board Oversight (2024M-55)
… $5.6 million which may impair the District’s ability to continue to provide fire protection and emergency services. Ensure the … complete or timely. For example, the final monthly budget-to-actual reports on record for each fiscal year from 2019 …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/06/richford-fire-district-long-term-planning-and-board-oversight-2024m-55CUNY Bulletin No. CU-619
… criteria Background Pursuant to Section 6220 of New York State Education Law, yearly increments are to be paid in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-619-july-2018-city-university-new-york-cuny-incrementsCUNY Bulletin No. CU-418
… prior to the automatic increment processing. OSC Actions After payroll processing is completed for Pay Period 21C, OSC … Increment Codes will remain unchanged. Control-D Reports After the Increment has been automatically processed in Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-418-january-2011-increments-city-university-new-york-cunyState Agencies Bulletin No. 764
… for the payment, provided the employee returns to the payroll within one (1) year of the eligibility date. The … payments for eligible employees who were Active on the payroll, on a Leave of Absence with a reason of Military … Begin Date: 11/14/07 or date employee returned to the payroll for Administration agencies; 11/7/07 or date employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/764-2007-uniform-allowance-and-uniform-clothing-allowance-security-employees