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Town of Schroeppel - Financial Records and Reports (2019M-187)
… to ensure cash activity was properly accounted for and did not maintain accurate accounting records. Due to …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-schroeppel-financial-records-and-reports-2019m-187Town of Benson - Disbursements (2019M-54)
… the Supervisor’s records and reports. Except as specified in Appendix A, Town officials generally agreed with our … action. Appendix B includes our comments on issues raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2019/06/21/town-benson-disbursements-2019m-54New Paltz Central School District – Payroll (2021M-45)
… accurately but did not establish adequate controls over payroll. Payroll was not always properly reviewed and certified before … the months reviewed. The District has not performed a payroll audit or payout test (e.g., requiring employees to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/06/new-paltz-central-school-district-payroll-2021m-45Village of Clifton Springs – Board Oversight (2014M-099)
… was to examine the Village Board’s oversight activities for the period June 1, 2012 through December 5, 2013. … population of approximately 2,100. Budgeted appropriations for the general, water and sewer funds for the 2013-14 fiscal year totaled approximately $2.28 …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-clifton-springs-board-oversight-2014m-099Town of Eagle – Wind Power Revenues (2014M-125)
… was to examine the Town’s use of and long-term plan for wind power revenues for the period January 1, 2013 through … Key Findings Town officials did not properly review wind power revenues to ensure that the amounts received were … was to examine the Towns use of and longterm plan for wind power revenues for the period January 1 2013 through …
https://www.osc.ny.gov/local-government/audits/town/2014/08/15/town-eagle-wind-power-revenues-2014m-125Town of Brandon - Financial Condition (2019M-239)
… Key Findings Inadequate budgetary practices have resulted in the highway fund balance declining from $58,241 on January … overspent three consecutive years (2017-2019), resulting in operating deficits. The Board does not have a policy to …
https://www.osc.ny.gov/local-government/audits/town/2020/04/24/town-brandon-financial-condition-2019m-239Town of North Castle – Cash Disbursement (2013M-32)
… 1, 2011, to July 31, 2012. Background The Town of North Castle is located in Westchester County. The Town Board … Town of North Castle Cash Disbursement 2013M32 …
https://www.osc.ny.gov/local-government/audits/town/2013/04/19/town-north-castle-cash-disbursement-2013m-32Naples Central School District – Network Access Controls (2020M-82)
… 63 unneeded network user accounts that had not been used in at least six months. In addition, sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/naples-central-school-district-network-access-controls-2020m-82Village of Sackets Harbor – Budgeting and Financial Management (2020M-28)
… From 2016-17 through 2018-19, budgeted appropriations in the general, water and sewer funds exceeded actual … Appendix B includes our comments on issues raised in the Village’s response letter. …
https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-sackets-harbor-budgeting-and-financial-management-2020m-28Hilton Central School District – Payroll and Leave Accruals (2016M-220)
… totaled approximately $76.9 million. Key Findings Time sheets were modified without employee recertification. Leave … Require employees to recertify or resubmit time sheets when they need to be adjusted because of an error. … independent reviews of leave time accruals and time sheets to ensure the records agree and investigate any …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/hilton-central-school-district-payroll-and-leave-accruals-2016m-220Harborfields Central School District – Claims Processing (2016M-38)
… October 31, 2015. Background The Harborfields Central School District is located in the Town of Huntington, Suffolk … Harborfields Central School District Claims Processing 2016M38 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/harborfields-central-school-district-claims-processing-2016m-38Cattaraugus County – Court and Trust Funds (2014M-85)
… review was to examine the County’s controls to safeguard and account for court and trust funds for the period of January 1, 2011 through … a court order, certain assets may be provided to the court and then delivered to the County Treasurer. Payments made … review was to examine the Countys controls to safeguard and account for court and trust funds for the period of …
https://www.osc.ny.gov/local-government/audits/county/2014/04/11/cattaraugus-county-court-and-trust-funds-2014m-85Operational Advisory No. 24
… Fiscal Year End 202425 Important Dates …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/24-fiscal-year-end-2024-25-important-datesTown of Eden - Real Property Tax Exemptions (2018M-231)
… Audit Objective Determine whether select real property tax exemptions are properly supported by adequate documentation. … 58 out of 765 agricultural, veteran and senior citizen exemptions, totaling $2.9 million, on properties with a total … The Assessors: Granted or subsequently maintained 20 exemptions totaling over $1.4 million that were not properly …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-eden-real-property-tax-exemptions-2018m-231Village of Canastota - Board Oversight (2018M-256)
… with the State Comptroller’s Office (OSC) or the Board in a timely manner. Department of public works (DPW) … prepares and submits AUDs to OSC and the Board in a timely manner. Develop DPW payroll monitoring procedures …
https://www.osc.ny.gov/local-government/audits/village/2019/04/12/village-canastota-board-oversight-2018m-256Ausable Valley Central School District - Claims Auditing (2018M-190)
… and approved. Audit and approve claims before payment in accordance with New York State Education Law, Section 1724 … B includes our comment on an issue that was raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/ausable-valley-central-school-district-claims-auditing-2018m-190Niagara Charter School - Information Technology (2018M-172)
… Objective Determine if personal, private and sensitive information (PPSI) on, or accessed by, the School’s information technology (IT) assets is properly safeguarded, … Determine if personal private and sensitive information on or accessed by the Schools information …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/12/21/niagara-charter-school-information-technology-2018m-172State Agencies Bulletin No. 287
… Determining the Value The following rules are in effect for the reporting period: Annual Lease Value Method … employee of the employer for personal use. Find the ALV in the table found on page 5 of this bulletin for the … acceptable substantiation would be account books, diaries, log receipts, bills, trip sheets or expense forms. Written …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/287-reporting-taxable-value-personal-use-employer-provided-vehicles-2001State Agencies Bulletin No. 2272
… are sent to OSC by direct deposit reversal, payroll check stop payment, certified check, or money order. These funds … to process Direct Deposit Reversals, Payroll Check Stop Payments, and Check Holds as requests are received. OSC … Please refer to Payroll Bulletin 422.2 . Payroll Check Stop Payment - Should be submitted through your PayServ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2272-process-changes-form-ac230-report-check-returned-refund-or-exchangeState Agencies Bulletin No. 1646
… Purpose To notify agencies that OSC will be unable to print checks for employee Direct Deposit Returns and Reversals during the … To notify agencies that OSC will be unable to print checks for employee Direct Deposit Returns and Reversals during the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1646-direct-deposit-returns-and-reversals-during-statewide-financial-system