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New 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)
… Purpose of Audit The purpose of our audit was to examine the Village Board’s oversight activities for the … needs and financing sources for a period of three to five year …
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 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)
… Background The Hilton Central School District is located in the Towns of Clarkson, Greece, Hamlin and Parma in Monroe County. The District, which operates five schools …
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)
… vouchers or invoices against quotes, bids or contracts and did not require that these documents be attached to claims packages. Key Recommendation Verify vouchers and invoices against applicable quotes, bids and contracts, …
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)
… examine the County’s controls to safeguard and account for court and trust funds for the period of January 1, 2011 through January 1, 2014. Background Pursuant to a court order, certain assets may be provided to the court and then delivered to the County Treasurer. Payments …
https://www.osc.ny.gov/local-government/audits/county/2014/04/11/cattaraugus-county-court-and-trust-funds-2014m-85Operational Advisory No. 24
… of the State Comptroller (OSC) has updated the Guide to Financial Operations Chapter XV – End of Year , regarding … State payments. For specifics, please visit the Guide to Financial Operations, Chapter XV - End of Year . Please …
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)
… documentation as required, to ensure the exemptions were in compliance with State or local laws. Key Recommendations … findings. Appendix C includes our comment on issues raised in the Town’s response letter. …
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)
… before approving them for payment or require annual audits of the Clerk-Treasurer’s records and reports. The Treasurer … with the State Comptroller’s Office (OSC) or the Board in a timely manner. Department of public works (DPW) employees received payroll payments …
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)
… whether claims were supported by adequate documentation, for appropriate purposes and audited and approved before … audited and approved the claims. Claims totaling $27,888 for 15 check disbursements made during the audit period were … whether claims were supported by adequate documentation for appropriate purposes and audited and approved before …
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. 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-systemState Agencies Bulletin No. 1480
… To notify agencies that OSC will be unable to print checks for employee Direct Deposit Returns and Reversals during the … Deposit is returned from their financial institution for any reason or whose Direct Deposit is reversed due to an … The Statewide Financial System will be unavailable for use due to fiscal year end processing. Effective Date(s) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1480-direct-deposit-returns-and-reversals-during-statewide-financial-systemState Agencies Bulletin No. 1421
… due to September Lapsing and SFS Enterprise Enhancement, Phase 1. Effective Date(s) September 29, 2015 through October …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1421-direct-deposit-returns-and-reversals-during-statewide-financial-systemState Agencies Bulletin No. 1553
… for use due to fiscal year end processing. Effective Date(s) March 31, 2017 through the completion of fiscal year end … financial institution during this period will not receive a check to replace the returned direct deposit until … the payroll office of a direct deposit account change or closure during the SFS black out period, ensure the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1553-direct-deposit-returns-and-reversals-during-statewide-financial-systemState Agencies Bulletin No. 1386
… Employees Employees whose Direct Deposit is returned from their financial institution for any reason or whose … returns from the financial institution. OSC will prepare all transactions to be submitted to SFS for check printing … overpaid by the agency. OSC will prepare transactions for all direct deposit reversals received from the financial …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1386-direct-deposit-returns-and-reversals-during-statewide-financial-systemContract With Shorefront Mental Health Board – Compliance With Prevailing Wage Law
… the Shorefront Mental Health Board (Shorefront) complied with the prevailing wage laws under its janitorial contract with the New York State Office of Mental Health (OMH). The … March 31, 2014. Background OMH contracted for $2.3 million with Shorefront to provide janitorial services to six …
https://www.osc.ny.gov/state-agencies/audits/2014/10/28/contract-shorefront-mental-health-board-compliance-prevailing-wage-law