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Town of Canton - Compensation and Benefits (2018M-159)
… - pdf] Audit Objective Determine whether compensation and benefits were paid in accordance with the collective … amounts. Key Findings The Supervisor re-allocated and collected additional salaries for bookkeeping duties … 2017, he reimbursed the Town for these extra payments and the Town paid $58,858 to the Supervisor’s wife for …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-canton-compensation-and-benefits-2018m-159Town of Crown Point - Town Clerk/Tax Collector (2018M-263)
… complete report - pdf] Audit Objective Determine whether the Town Clerk/Tax Collector (Clerk) properly accounted for … property taxes and water and sewer rents. Key Findings The Clerk did not: Remit real property taxes totaling nearly $1.4 million in 2017 and 2018 to the Town Supervisor (Supervisor) or County Treasurer …
https://www.osc.ny.gov/local-government/audits/town/2019/07/19/town-crown-point-town-clerktax-collector-2018m-263East Quogue Union Free School District – IT Asset Management (S9-22-8)
… percent of the sampled assets were not properly accounted for. Specifically: Six IT assets with combined purchase … and officials did not adopt a comprehensive written policy for IT equipment inventory. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/east-quogue-union-free-school-district-it-asset-management-s9-22-8XI.14.B Publication of Grants Opportunities – XI. Procurement and Contract Management
… (DED) will publish grant opportunities in the Contract Reporter. In addition, publication of grant opportunities in … any grant opportunity that is published in the Contract Reporter or State Register will be considered to have … 4-C. However, best practice encourages use of the Contract Reporter, as well as the Grants Opportunity Portal , as the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi14b-publication-grants-opportunitiesV.3.I Class – V. Chart of Accounts (COA) Governance
… will be able to access the complete list of Class codes in SFS. The Class ChartField is five alphanumeric digits in length. Class will identify the life of GO Bond proceeds as “PPU” followed by the number of years of life in the GO Bond series. Class will identify taxable and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3i-classWest Albany Fire District – Credit Card Purchases (2017M-15)
… January 1, 2015 through December 31, 2016. Background The West Albany Fire District is a district corporation of the State, …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/west-albany-fire-district-credit-card-purchases-2017m-15State Agencies Bulletin No. 1907
… prior to the new requirement outlined in Payroll Bulletin No. 1492 may have a missing or invalid date of birth and … in PayServ. For more information see Payroll Bulletin No. PIP-011 . Effective Dates Effective immediately. OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1907-maintain-date-employee-date-birth-dob-payserv-systemCorinth Central School District – Financial Condition (2015M-68)
… structurally balanced because the Board routinely relied on significant amounts of appropriated fund balance to … future budgets are structurally balanced without relying on fund balance as a financing source. Develop a …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/05/corinth-central-school-district-financial-condition-2015m-68Chenango Forks Central School District – Financial Condition (2014M-98)
… revenues and increasing employee benefit expenditures led to a decrease in total fund balance. Therefore, District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/chenango-forks-central-school-district-financial-condition-2014m-98Town of Hoosick – Departmental Cash Collections and Sales Tax Allocation (2016M-428)
… Village of Hoosick Falls within its boundaries, is located in Rensselaer County and has a population of approximately … allocate sales tax revenues to its part-town funds in compliance with statute. For the 2014 though 2016 fiscal … using the cash register, where applicable, and receipts in all other instances. Allocate sales tax revenues to the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hoosick-departmental-cash-collections-and-sales-tax-allocation-2016m-428Brushton-Moira Central School District – Tuition Billing (2023M-158)
… Audit Objective Determine whether Brushton-Moira Central School District (District) officials properly billed tuition for … action. … Determine whether BrushtonMoira Central School District District officials properly billed tuition …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/brushton-moira-central-school-district-tuition-billing-2023m-158Town of Orangeville – Town Clerk/Tax Collector (2023M-80)
… accounting records, provide accurate monthly reports to the Supervisor or provide an annual accounting to the Board as required. Accurately record, remit and report … Remit real property tax collections totaling $2 million to the Town Supervisor (Supervisor) or the County Treasurer …
https://www.osc.ny.gov/local-government/audits/town/2023/09/29/town-orangeville-town-clerktax-collector-2023m-80Burnt Hills-Ballston Lake Central School District – Employee Benefit Plan Forfeited Funds (2023M-88)
… funds were returned, the funds were not available for the District’s use. Officials did not: Ensure the … be returned to the District. Establish written procedures for monitoring employees’ FSA and DCAP accounts and ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/13/burnt-hills-ballston-lake-central-school-district-employee-benefit-planTown of Berkshire – Town Clerk (2014M-230)
… Purpose of Audit The purpose of our audit was evaluate the Clerk’s financial … accounting records or reconcile amounts collected with what was owed to various parties. The Clerk and Code …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-berkshire-town-clerk-2014m-230Town of Allen – Town Clerk Collections (2024M-120)
… Findings The Clerk did not always record fees accurately or deposit them in a timely manner, but fees were properly … real property taxes to the Supervisor on a weekly basis or provide a monthly report of amounts collected, as … did not maintain suitable records to allow us or the Town Board (Board) to determine whether all …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-town-clerk-collections-2024m-120Lyme Central School District – Financial Management (2024M-87)
… 2022-23. Appropriated fund balance to close projected budget gaps totaling $1.6 million for the 2020- 21 through 2022-23 fiscal years; however, the … ranging from 16 to 19 percent of the upcoming year’s budget, which was $1.0 million to $1.4 million over the 4 …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/lyme-central-school-district-financial-management-2024m-87Comptroller DiNapoli Releases State Audits
… of Health (DOH): Overpayments of Hospitals’ Claims for Lengthy Acute Care Admissions (Follow-Up) (2015-F-12) An … occurred primarily because hospitals billed Medicaid for higher (and more costly) levels of acute care when, in … consistently follow some of these procurement policies. For example, of 924 procurements reviewed, 97 in the $500 to …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-state-auditsOpinion 89-63
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … authority is exempt from the payment of court fees when it is a litigant in Supreme Court, a County Court, the Civil … and (b) any fees to any subdivision thereof, except where it is provided by or pursuant to law that such officer or …
https://www.osc.ny.gov/legal-opinions/opinion-89-63Comptroller DiNapoli Releases School Audits
… County) The district has overestimated appropriations for payroll, health insurance, retirement, debt and utilities by …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-audits-0Processing Retirement Applications – When Employees Retire
… a Statement of Accrued Payments and Leave Credits (RS6221) form. The Retirement Online notification will include a link to the form on our website. Please complete and submit the RS6221 form once final payments have been made to the employee. We …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/processing-retirement-applications