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Rye City School District – Payroll (2024M-2)
… not being made aware of what the District expects to incur in overtime costs and the budgets are not transparent … policies and procedures. Paid six employees $2,097 in overtime wages without proper supporting documentation to …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/rye-city-school-district-payroll-2024m-2Village of Ilion – Information Technology (2015M-34)
… Purpose of Audit The purpose of our audit was to examine IT controls over the Village’s electronic data and … format. The Village’s disaster recovery plan did not provide for sufficiently frequent backup of critical data … take upon occurrence of IT incidents. The Village did not have a breach notification policy or local law requiring …
https://www.osc.ny.gov/local-government/audits/village/2015/07/31/village-ilion-information-technology-2015m-34Town of Nichols – Town Supervisor's Records and Reports (2022M-185)
… totaling more than $6.4 million were not recorded, and bank reconciliations were not completed. Monthly financial … and disbursements and reconcile accounting records to bank balances. Provide monthly financial reports to the Board …
https://www.osc.ny.gov/local-government/audits/town/2023/03/24/town-nichols-town-supervisors-records-and-reports-2022m-185Frewsburg Central School District – Extra-Classroom Activity and Scholarship Funds (2021M-159)
… not properly accounted for and appropriately used. A lack of adequate oversight, segregation of duties and lack of written policies and procedures for scholarship funds …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/frewsburg-central-school-district-extra-classroom-activity-andEast Ramapo Central School District – Financial Condition (2013M-141)
East Ramapo Central School District Financial Condition 2013M141
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/19/east-ramapo-central-school-district-financial-condition-2013m-141Gilbertsville-Mount Upton Central School District – Fixed Assets (2021M-139)
… (District) officials properly monitored and accounted for fixed assets. Key Findings District officials did not properly monitor and account for 70 percent of the 60 fixed assets we examined, including … District officials properly monitored and accounted for fixed assets …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/22/gilbertsville-mount-upton-central-school-district-fixed-assets-2021m-139State Agencies Bulletin No. 1946
… agency address to be displayed on Employee Form W-2 for Tax Year 2021. Effective Dates This bulletin is effective … gency name and address corrections may be directed to the Tax and Compliance mailbox. Email requests should indicate " … address is printed on the Employee Form W-2 (Wage and Tax Statement) for 2021. OSC Actions OSC will update PayServ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1946-verification-agency-return-address-employee-form-w-2-wage-and-taxVillage of Riverside – Treasurer’s Misappropriation of Funds (2013M-349)
… appropriations totaled approximately $411,500 for all funds. Key Findings Due to the Board’s continuous lack of … was able to misappropriate as much as $83,000 of Village funds prior to detection. The Board has not established …
https://www.osc.ny.gov/local-government/audits/village/2014/04/08/village-riverside-treasurers-misappropriation-funds-2013m-349Central New York Regional Market Authority – Internal Controls Over Selected Financial Operations (2015M-235)
… Purpose of Audit The purpose of our audit was to review internal controls over Authority operations for the … the accuracy of work hours the Accounts Manager reported to the Authority’s payroll service provider. Authority … with employee time records when certifying payrolls to ensure that payments are based on actual hours or days …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/12/31/central-new-york-regional-market-authority-internal-controls-overTown of Cortlandville – Fuel Purchases (2012M-171)
… the maintenance and repair of these roads. This is done with the use of a variety of vehicles and machines all fueled …
https://www.osc.ny.gov/local-government/audits/town/2013/01/13/town-cortlandville-fuel-purchases-2012m-171State Comptroller DiNapoli Releases Municipal Audits
… not conduct required audits or adopt a procurement policy, investment policy or code of ethics, as required. Although …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-auditsChild and Dependent Care Credit
… claimed were not paid by the taxpayer, but were paid, in whole or in part, through subsidies from the New York State Office of … from OCFS and ACS. Use the data to identify taxpayers who claim inappropriate credits. … The objective of our …
https://www.osc.ny.gov/state-agencies/audits/2017/08/29/child-and-dependent-care-creditVillage of Painted Post – Board Oversight (2017M-92)
… The Board did not adopt policies and procedures for cash receipts and disbursements, processing of user charges, … Adopt policies and procedures over payroll processing, cash receipts and disbursements, water and sewer usage …
https://www.osc.ny.gov/local-government/audits/village/2017/08/11/village-painted-post-board-oversight-2017m-92Elwood Union Free School District – Electronic Transfers (2014M-133)
… confirmations are provided by the bank from which District funds are transferred, no later than the next business day. … …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/elwood-union-free-school-district-electronic-transfers-2014m-133Town of Hamburg - Finance Office (2023M-109)
… purposes. Determine whether the Town’s Finance Office payroll was accurate and supported. Key Findings The Town … the Board and Town officials did not ensure Finance Office payroll was accurate and supported. The Town made improper, questionable and/or unsupported payroll payments totaling more than $19,000 to the former …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-hamburg-finance-office-2023m-109City of Salamanca – Employee Benefits (2023M-96)
… supported or accurately calculated. This resulted in unsupported and possibly improper payments being made. Of … Review the contents of the City Charter (Charter) in its entirety, review payments made to former City …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-employee-benefits-2023m-96Beacon City School District – Claims Auditing (2016M-20)
… Background The Beacon City School District is located in the City of Beacon, Dutchess County. The District, which … on open purchase orders when approving claims resulting in eight open purchase orders being overspent by $77,436. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/beacon-city-school-district-claims-auditing-2016m-20Long Lake Central School District – Payroll (2016M-90)
… 30, 2015. Background The Long Lake Central School District is located in the Towns of Arietta and Long Lake in Hamilton … which operates one school with approximately 60 students, is governed by an elected five-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/long-lake-central-school-district-payroll-2016m-90Hannibal Fire Company – Misappropriation of Funds (2023M-59)
… disbursements. As a result, the former Treasurer was able to misappropriate over $850,000 in Company funds during an eight-and-a-half-year period. For example, he was able to: Disburse over $451,000 in unauthorized checks to himself from January 2014 through May 2022. Use a Company …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/07/21/hannibal-fire-company-misappropriation-funds-2023m-59State Agencies Bulletin No. 2158
… of the agency’s address to be displayed on Employee Form W-2 for Tax Year 2023. Effective Dates: This bulletin is … Note: Changes made to the agency return address for Form W-2 also changes the return address for direct deposit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2158-verification-agency-return-address-employee-form-w-2-wage-and-tax