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East Islip Union Free School District – Financial Condition (2015M-283)
… overestimated expenditures. District officials did not have resolutions establishing two reserve funds totaling $1.7 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/east-islip-union-free-school-district-financial-condition-2015m-283New Rochelle City School District – Financial Condition (2013M-377)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … that can be used if these moneys are no longer available to fund District operations. … New Rochelle City School …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/new-rochelle-city-school-district-financial-condition-2013m-377Germantown Central School District – Payroll (2023M-3)
… of Education (Board). Key Findings The District did not have adequate payroll processes to ensure compensation paid … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate, …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/22/germantown-central-school-district-payroll-2023m-3CUNY Bulletin No. CU-751
… Purpose: The purpose of this bulletin is to notify agencies of an automatic union dues increase for … Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. … The purpose of this bulletin is to notify agencies of an automatic union dues increase for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-751-international-brotherhood-electrical-workers-ibew-local-3Village of Harriman – Water Department Billing (2014M-311)
… Purpose of Audit The purpose of our audit was to review the Village’s water billing process for the period … Key Recommendations Ensure that all late fees are applied to the customer accounts according to the Village code. Develop clearly written policies and …
https://www.osc.ny.gov/local-government/audits/village/2015/01/09/village-harriman-water-department-billing-2014m-311Town 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. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/town/2019/06/21/town-benson-disbursements-2019m-54Cattaraugus County – Court and Trust Funds (2014M-85)
… resulting in a mechanic’s lien, when the whereabouts of any person entitled to an estate payment is unknown. Key …
https://www.osc.ny.gov/local-government/audits/county/2014/04/11/cattaraugus-county-court-and-trust-funds-2014m-85Operational Advisory No. 24
… : In preparation for Fiscal Year End 2024-25 the Office of the State Comptroller (OSC) has updated the Guide to Financial Operations Chapter XV – End of Year , regarding needed information and final deadlines pertaining to the end of New York State fiscal year. Chapter XV – End of Year …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/24-fiscal-year-end-2024-25-important-datesCUNY Bulletin No. CU-571
… Affected Employees Annual and Hourly PSC employees in Bargaining Units AJ who meet the eligibility criteria … 4/20/13, 4/20/14, 4/20/15, and 4/20/16 will be processed in Pay Period 21C, paycheck dated January 19, 2017 … taxable gross and will be reported on the employee’s Form W-2. Payroll Register and Employee’s Paycheck/Advice All …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-571-2012-2016-psc-adjunct-retroactive-general-salary-increasesWalden Fire District – Disbursements (2014M-184)
… and serves approximately 11,300 residents, is governed by an elected five-member Board of Fire Commissioners. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/walden-fire-district-disbursements-2014m-184Long Lake Fire District No. 1 – Controls Over Financial Activities (2014M-272)
… Purpose of Audit The purpose of our audit was to evaluate whether the Company’s internal … Long Lake Fire District No. 1 is a district corporation of the State, distinct and separate from the Town of Long …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/long-lake-fire-district-no-1-controls-over-financial-activities-2014m-272Town of Conesville – Long-Term Planning (2016M-314)
… Purpose of Audit The purpose of our audit was to examine the Town’s long-term planning for the period … replacement. The Board has not established any reserves to ensure financial resources are available to finance future capital equipment needs. Key …
https://www.osc.ny.gov/local-government/audits/town/2016/12/02/town-conesville-long-term-planning-2016m-314Town of Seneca Falls - Information Technology (2018M-218)
… awareness training to help ensure their understanding in security measures to protect the network. Town officials … accounts for former personnel were disabled or removed in a timely manner. Sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/town/2019/03/29/town-seneca-falls-information-technology-2018m-218Conesus Volunteer Fire Department – Financial Controls (2014M-42)
… Purpose of Audit The purpose of our audit was to examine the Department’s financial controls for the period … No. 1 Fire District and provides fire protection services to the Town. Expenditures for 2012 totaled approximately … that includes segregation of duties, audit of claims prior to payment, audit of the Treasurer’s records annually and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/conesus-volunteer-fire-department-financial-controls-2014m-42King Center Charter School - Information Technology (2018M-61)
… and accessed for appropriate School purposes. Key Findings The Board has not adopted adequate IT security policies and … IT cybersecurity awareness training to personnel who use the School’s IT resources. In addition, we confidentially …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/07/20/king-center-charter-school-information-technology-2018m-61Schenectady County Community College – Internal Controls Over Selected Financial Operations (2014M-11)
… effectively to adequately safeguard College assets for the period September 1, 2011 through August 31, 2013. … Board of Trustees. The College’s operating expenditures for the 2013-14 year were approximately $29.5 million. Key … Recommendations Ensure all College employees responsible for cash collections deposit receipts timely and according to …
https://www.osc.ny.gov/local-government/audits/community-college/2014/06/27/schenectady-county-community-college-internal-controls-over-selectedHuntington Manor Fire District – Cash Disbursements (2014M-108)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of the District’s cash … A majority of the Board does not audit claims prior to payment. The Secretary signs checks with the Treasurer’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/06/13/huntington-manor-fire-district-cash-disbursements-2014m-108Westchester County Department of Social Services - Contract Monitoring (2018M-35)
… in accordance with contractual agreements. Key Findings For eight of nine contracts reviewed, Department officials … officials did not obtain and review backup documentation for one contract with payments totaling $1.7 million during … agreement with this agency did not have clear guidelines for actions to take upon the agency’s failure to perform as …
https://www.osc.ny.gov/local-government/audits/county/2018/05/18/westchester-county-department-social-services-contract-monitoring-2018m-35Granville Hook and Ladder Volunteer Fire Company – Financial Operations (2017M-105)
… of Granville in Washington County. The Company is governed by an eight-member Board of Trustees, elected by the Company’s membership. For 2016, revenues totaled … records to account for all money received and disbursed by the Company. The Company’s controls over cash receipts and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/26/granville-hook-and-ladder-volunteer-fire-company-financialHalf Hollow Hills Community Library - Fund Balance (2018M-127)
… doing so. Develop a plan to use unexpended surplus funds in a manner that benefits the Library’s taxpayers. Library … Appendix B includes our comments on issues raised in the Library’s response letter. … Determine if the Board of …
https://www.osc.ny.gov/local-government/audits/library/2018/11/09/half-hollow-hills-community-library-fund-balance-2018m-127