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Wage Theft Investigations (Follow-Up)
… Purpose To determine the extent of the Department of Labor’s (Department) implementation of the seven recommendations made in our initial report, Wage …
https://www.osc.ny.gov/state-agencies/audits/2015/05/22/wage-theft-investigations-followNassau County – Contract Approval Process (2012M-192)
… Purpose of Audit The purpose of our audit was to examine the County's internal controls over the approval of contracts … the period January 1, 2010, to March 31, 2012. Background Nassau County, located on Long Island, covers 287 square …
https://www.osc.ny.gov/local-government/audits/county/2013/03/14/nassau-county-contract-approval-process-2012m-192City of Long Beach – Budget Review (B22-7-4)
… deficit in the City’s general fund and certain other funds as of June 30, 2012. Local Finance Law requires all …
https://www.osc.ny.gov/local-government/audits/city/2022/05/13/city-long-beach-budget-review-b22-7-4XIII.10.D Refunds Owed to the State by an Employee - Using a Due to State Offset – XIII. Employee Expense Reimbursement
… receivable entry associated with the expense report for the amount due. The SFS prevents an employee from submitting an expense report for reimbursement unless the Due to State is refunded to the … will remain in the wallet until it is fully reconciled. For more information on how to apply a Due to State Offset to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10d-refunds-owed-state-employee-using-due-state-offsetVillage of Dresden – Clerk-Treasurer’s Duties and Multiyear Financial Planning (2013M-3)
… of Audit The purpose of our audit was to review the Board’s oversight of the Village’s financial activities for the period June 1, 2010, to … as a means to mitigate the risks associated with the lack of segregation of duties. Document in the Board …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-dresden-clerk-treasurers-duties-and-multiyear-financial-planning-2013m-3Town of Lincoln – Financial Management (2013M-245)
… 31, 2012. Background The Town of Lincoln is located in Madison County and has a population of approximately … 31, 2012, the Board accumulated unexpended surplus funds in the general fund totaling $458,698, which were excessive … occurred because the Board underestimated budget revenues in previous years and did not adopt a policy to govern the …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-lincoln-financial-management-2013m-245Village of Mount Morris – Justice Court (2013M-152)
… of our audit was to examine the Court’s financial activity for the period January 1, 2005, to February 12, 2013. … a total of $280,254 in fines, fees and surcharges for 2012. Key Findings Justice Tripp did not meet his … to oversee the work of his former court clerk and account for all moneys received and disbursed through the Court. …
https://www.osc.ny.gov/local-government/audits/justice-court/2013/10/04/village-mount-morris-justice-court-2013m-152CUNY Bulletin No. CU-697
… Deduction Code 897. Affected Employees All CUNY employees are affected. Effective Dates Payroll deductions for the 2021 … 3, 2020. Employees wishing to donate to deduction code 897 are advised to initiate the deduction using the online … page to initiate the deduction. Paper pledge cards are not available this year. OSC Actions OSC will end-date …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-697-2021-cuny-charitable-campaignComptroller DiNapoli Releases School and Municipal Audits
… following local government audits have been issued. Town of Hounsfield – Claims Auditing (Jefferson County) The board did not audit claims before approving payments. Of 166 claim vouchers reviewed, totaling $783,400, the … including personnel layoffs, recently implemented by the superintendent and board. In addition, the district …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-and-municipal-auditsTown of Northampton – Financial Management and Internal Controls Over Town Clerk Receipts (2012M-233)
… and the internal controls over the Clerk’s receipts for the period January 1, 2011, through February 29, 2012. … Town Supervisor and four council members. Appropriations for all funds in the 2012 budget totaled approximately $1.9 … The Board did not adopt detailed policies and procedures for its budget preparation process and the routine monitoring …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-northampton-financial-management-and-internal-controls-over-town-clerk-receiptsCUNY Bulletin No. CU-724
… Deduction Code 897. Affected Employees All CUNY employees are affected. Effective Dates Payroll deductions for the 2022 … 3, 2021. Employees wishing to donate to Deduction Code 897 are advised to initiate the deduction using the online … page to initiate the deduction. Paper pledge cards are not available this year. OSC Actions OSC will end date …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-724-2022-cuny-charitable-campaignTown of Davenport – Financial Operations (2013M-62)
… adequate controls over financial operations and reporting for the period January 1, 2011, to October 3, 2012. … Board members, governs the Town. The Town’s annual budget for the 2013 fiscal year is $1,143,925. Key Findings We … to cash receipt and disbursement functions. Account for the discrepancies identified in permit fee revenues. …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-davenport-financial-operations-2013m-62Hadley-Luzerne Central School District – Financial Condition (2012M-188)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … 22 percent over the past 10 years. The District is managed by a Board of Education comprising five elected members. The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hadley-luzerne-central-school-district-financial-condition-2012m-188Richford Fire District – Long-Term Planning and Board Oversight (2024M-55)
… whether the Richford Fire District (District) Board of Commissioners (Board) established adequate long-term … oversight over financial operations. When oversight of financial operations and long-term planning is not … financial decisions were inaccurate. In addition, three of the five Commissioners did not comply with NYS Town Law …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/06/richford-fire-district-long-term-planning-and-board-oversight-2024m-55DiNapoli Urges New Yorkers to Spend Holiday Gift Cards
… balances can be turned over to the Comptroller’s Office of Unclaimed Funds (OUF) after five years of inactivity. In 2023, the …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-urges-new-yorkers-spend-holiday-gift-cardsLong Beach City School District – Financial Management (2023M-147)
… this was not clearly stated in annual budget documents for voter approval. Prior to the non-transparent and … revenues by an average of $1.6 million annually for a three-year period. Adopted budgets that appropriated … million and $4.1 million, totaling more than $8.5 million for a three-year period. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/long-beach-city-school-district-financial-management-2023m-147About Unclaimed Funds
… the information in newspapers. Despite these efforts, many funds remain unclaimed and are turned over to the Office of the State Comptroller. Types of Unclaimed Funds Accounts Bank Accounts – savings, checking …
https://www.osc.ny.gov/unclaimed-funds/resources/about-unclaimed-fundsTown of Hartwick – Financial Condition (2013M-118)
… Board properly monitored the Town’s financial operations for the period January 1, 2012, to March 8, 2013. Background … who governs the Town. The Town’s budgeted appropriations for the 2013 fiscal year are $657,386 for the general fund, $755,306 for the highway fund, $155,794 …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-hartwick-financial-condition-2013m-118Oversight of Security Expenses in Single Adult and Adult Family Homeless Shelters
… to ensure that adequate controls over timekeeping and payroll processes are in place. In addition, DHS is also …
https://www.osc.ny.gov/state-agencies/audits/2018/05/07/oversight-security-expenses-single-adult-and-adult-family-homeless-sheltersState Agencies Bulletin No. 901
… April 3, 2009, OSC will process the following: Terminate all recipients of the annuity payments from PayServ, the … of TER/TER (Term), effective March 1, 2009. Inactivate all Position numbers associated with the annuity, effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/901-termination-payserv-processing-and-payments-recipients-blind-veterans