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Clark Mills Fire District – Controls Over Financial Activities (2014M-315)
… and reported and that District moneys are safeguarded for the period January 1, 2013 through July 31, 2014. Background The District is a district corporation of the State, distinct and separate from the Town of Kirkland, and is located in Oneida County. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/clark-mills-fire-district-controls-over-financial-activities-2014m-315Barnard Fire Department – Financial Controls (2015M-134)
… and reported and that Department moneys were safeguarded for the period January 1, 2013 through December 31, 2014. … The Barnard Fire Department is located in the Town of Greece, Monroe County. The Department, which is governed by a … District and provides fire protection and rescue services for the District’s taxpayers. Expenditures for the 2014 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/09/25/barnard-fire-department-financial-controls-2015m-134City of Fulton – Fiscal Stress (2013M-310)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition for the period January 1, 2012, to May 31, 2013. Background The …
https://www.osc.ny.gov/local-government/audits/city/2013/11/22/city-fulton-fiscal-stress-2013m-310City of Ogdensburg - Payroll Processing – (2014M-207)
… was to review internal controls over payroll processing for the period January 1, 2013 through March 31, 2014. … a population of 11,128. The City’s budgeted appropriations for 2014 were approximately $19.1 million. The City is … that internal controls over payroll processing provided for adequate segregation of duties. The payroll clerk …
https://www.osc.ny.gov/local-government/audits/city/2014/09/26/city-ogdensburg-payroll-processing-2014m-207East Bloomfield-Holcomb Fire Department – Financial Operations (2017M-160)
… records. The Treasurer did not provide monthly bank statements or reconciliations to the Board. The … as required by the Department’s bylaws. Prepare monthly bank reconciliations for all bank accounts and provide them to the Board along with the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/17/east-bloomfield-holcomb-fire-department-financial-operationsCohoes Public Library – Governance and Operations (2015M-259)
… 1, 2014 through December 31, 2014. Background The Cohoes Public Library is a municipal public library located in the City of Cohoes in Albany … Cohoes Public Library Governance and Operations 2015M259 …
https://www.osc.ny.gov/local-government/audits/library/2016/04/01/cohoes-public-library-governance-and-operations-2015m-259Oakfield-Alabama Central School District – Budgeting (2016M-172)
… audit was to evaluate the District’s budgeting practices for the period July 1, 2011 through April 4, 2016. Background The Oakfield-Alabama Central School District is located in the Towns of … reserves as a funding source in annual budgets but does not use them, and the Board did not establish an …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/oakfield-alabama-central-school-district-budgeting-2016m-172CUNY Bulletin No. CU-733
… Purpose The purpose of this bulletin is to provide agency instructions for processing the CUNY rate increases … 432 SED Tax Deferred Annuity 433 Total Unemployment Ins Owed 500 Medicare Deficiency 501 Social Security … taxable gross subject to all employment and income taxes. Federal, State, and New York City income tax withholding will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-733-cuny-elevator-mechanic-rate-increasesDiNapoli Urges Focus on Addressing Rural Challenges
… New Yorks rural areas feature sprawling open spaces extensive agricultural production and communities …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-urges-focus-addressing-rural-challengesState Agencies Bulletin No. 1996
… This bulletin is superseded by Payroll Bulletin No. 1996.1 . Purpose The purpose of this bulletin is to provide … State Agencies Bulletin No 1996 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1996-pilot-program-establishing-temporary-overtime-rate-employees-certainState Comptroller DiNapoli Releases Municipal & School Audits
… it did require department heads to verify that funds were available before making purchases. However, the … appropriations in the general, water and sewer funds. As a result, the board levied more taxes than were … approximately $1.1 million in the general, water and sewer funds. Lastly, the budgets for the 2022-23 through 2025-26 …
https://www.osc.ny.gov/press/releases/2026/04/state-comptroller-dinapoli-releases-municipal-school-audits-0State Agencies Bulletin No. 1967
… Clothing Allowance provided the employee: Has a Payroll Status of Active, Leave With Pay, or Leave of Absence … Code of ANN, HRY, or BIW (only if the employee has a Payroll Status of Leave With Pay with an Action/Reason code … criteria but is on an authorized leave of absence with a Payroll Status of Leave of Absence (except with an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1967-2021-work-related-clothing-allowance-osu-employees-represented-civilErie Community College – Board Oversight and Management of College Resources (2015M-212)
… for establishing salaries and authorizing benefits for senior executives and was allowed to do so without adequate … all salaries, compensation and fringe benefits provided to senior executives. Procure professional services using a …
https://www.osc.ny.gov/local-government/audits/community-college/2016/01/13/erie-community-college-board-oversight-and-management-college-resourcesAfton Fire Company Emergency Squad – Internal Controls Over Financial Operations (2013M-275)
… Purpose of Audit The purpose of our audit was to determine whether Company … a resolution noted in the minutes, there is no process in place to verify that all claims approved by the … books are consistently reviewed by a disinterested third party who reported that everything was in good order; …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/03/afton-fire-company-emergency-squad-internal-controls-over-financialTown of Deerfield – Financial Management and Fuel Inventory (2012M-253)
… 2011, to July 31, 2012. Background The Town of Deerfield is located in Oneida County and has a population of 4,273 …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-deerfield-financial-management-and-fuel-inventory-2012m-253Town of Johnsburg – Management Oversight and Online Banking (2013M-6)
… of financial activities and internal controls over online banking for the period January 1, 2011, to July 31, … Supervisor has not adequately segregated the bookkeeper’s online banking duties. The Supervisor had not reviewed or supervised the bookkeeper’s online banking transactions totaling more than $1.8 million …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/town-johnsburg-management-oversight-and-online-banking-2013m-6Rensselaer City School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-153)
… was to review the internal controls over extra-classroom activity funds for the period July 1, 2011, to February 28, … members. During 2011-12, the District’s extra-classroom activity fund recorded $72,645 in receipts and $70,470 … Key Findings The Board established a policy for the activity fund, but is not adequate because it does not …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/rensselaer-city-school-district-internal-controls-over-extra-classroomPoughkeepsie City School District – Internal Controls Over Purchasing and Claims Processing (2012M-179)
… the period July 1, 2010, to March 31, 2012. Background The Poughkeepsie City School District is located in the City of Poughkeepsie, in Dutchess County. The District is governed by … Poughkeepsie City School District Internal Controls Over …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/11/poughkeepsie-city-school-district-internal-controls-over-purchasing-andLewis County – County Bridge Maintenance (S9-13-3)
… flag that was not responded to in a timely manner was a red flag, indicating that structural failure was a potential …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/lewis-county-county-bridge-maintenance-s9-13-3Town of Pulteney – Financial Management and Information Technology (2012M-177)
… and regularly updated. Establish a policy to ensure that hard drives and other electronic media are properly sanitized …
https://www.osc.ny.gov/local-government/audits/town/2013/04/26/town-pulteney-financial-management-and-information-technology-2012m-177