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East Brentwood Fire District – Control Environment and Expenditures (2015M-112)
… one fire department which serves a one square mile area with approximately 1,200 homes and businesses. The District’s … prior to posting to ensure they are in compliance with Town Law. Ensure that all employees and officers are … receive raises are documented in the Board minutes along with the amounts of the raises. Update the travel policy to …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/14/east-brentwood-fire-district-control-environment-and-expenditures-2015m-112Sylvan Beach Fire District – Internal Controls Over Financial Operations (2013M-76)
… separate from the Towns of Vienna and Verona, and located in Oneida County. The Board of Fire Commissioners consists of … maintained complete and accurate financial information in order to provide the financial information necessary to … Adopt an investment and code of ethics, as required by statute. Conduct a deliberate and thorough audit of all …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/07/sylvan-beach-fire-district-internal-controls-over-financial-operationsCarthage-Wilna Fire District – Internal Controls Over Financial Operations (2013M-191)
… Purpose of Audit The purpose of our audit was to determine if District controls were … located in Jefferson County, is a district corporation of the State, distinct and separate from the Town of Wilna. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/carthage-wilna-fire-district-internal-controls-over-financial-operationsWage Subsidy and Transitional Employment Programs (Follow-Up)
… Purpose To determine the extent of implementation of the two … (TANF) program provides assistance and work opportunities to needy families by granting states the federal funds and …
https://www.osc.ny.gov/state-agencies/audits/2017/03/09/wage-subsidy-and-transitional-employment-programs-followVillage of Sag Harbor – Board Oversight and Justice Court Operations (2015M-107)
… Purpose of Audit The objectives of our audit were to determine if the Board provided adequate oversight of the Villages financial operations and to review the …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/village-sag-harbor-board-oversight-and-justice-court-operations-2015m-1072015 Year End Report
The objective of our examination was to determine whether daily workers compensation payment requests by claimants and medical providers claims during the pe
https://www.osc.ny.gov/state-agencies/audits/2016/05/09/2015-year-end-reportTown of Lyndon – Purchasing (2013M-149)
… directed Town officials to consult the Office of the State Comptroller’s publications for guidance. However, this …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyndon-purchasing-2013m-149Town of Potsdam – Justice Court (2014M-014)
… The Court should use pre-numbered duplicate receipts and account for them in a consecutive numerical sequence. …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/04/10/town-potsdam-justice-court-2014m-014City of Long Beach – Budget Review (B24-7-4)
… the significant revenue and expenditure projections in the City of Long Beach’s (City) proposed budget for the … fiscal year are reasonable. Background The City, located in Nassau County, has been authorized to issue debt not to exceed $12 million to liquidate the accumulated deficit in the City’s general fund and certain other funds as of June …
https://www.osc.ny.gov/local-government/audits/city/2024/05/10/city-long-beach-budget-review-b24-7-4Village of Hunter – Cash Receipts and Board Oversight (2015M-254)
… Purpose of Audit The purpose of our audit was to review the Village’s procedures over the collection of cash receipts for trash bag sales and the …
https://www.osc.ny.gov/local-government/audits/village/2016/01/08/village-hunter-cash-receipts-and-board-oversight-2015m-254Town of Wells – Records and Reports (2024M-59)
… financial operations. All nine balance sheet accounts for 2022 and six accounts (67 percent) for 2023 were not accurate. Two accounts were overstated by a … not agree with general ledger cash balances at month-end for 18 of the 40 (45 percent) bank reconciliations we …
https://www.osc.ny.gov/local-government/audits/town/2024/08/23/town-wells-records-and-reports-2024m-59CUNY Bulletin No. CU-338
… annual salaried employees in grade 980 who are Active or on a Paid Leave of Absence based on the following increment codes and eligibility criteria: … rate is equal to one of the steps below the Job Rate on the salary schedule. Increment Code is 0020 and the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-338-cuny-increment-payments-effective-july-1-2008VII.2.A Direct Journal Payment – VII. State Revenues and Appropriated Loan Receivables
A Direct Journal Payment is used to record payments received by an agency that do not need to be applied to a customer AR Item such as miscellaneous receipts
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2a-direct-journal-paymentOversight of Young Adult Institute, Inc.'s Family Support Services Contracts
… OPWDD and YAI Network, totaling about $3 million per year. OPWDD reimburses providers, based on actual program … The YAI Network claimed 2,362.5 FSS units of service (16.7 percent of our sample) were provided to 30 individuals, …
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/oversight-young-adult-institute-incs-family-support-services-contractsCUNY Bulletin No. CU-272
… Purpose To provide instructions for processing payroll deductions for the 2007 United Way of CUNY Campaign. … accuracy and legibility of the amount and type of payroll deduction, employee’s college and department, Social Security number and name. The payroll deduction is the amount to be deducted from each …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-272-2007-united-way-cuny-campaignAdministration of the Contract With the Postgraduate Center for Mental Health
… Purpose To determine whether the Office of Mental Health (OMH) is … the end of our fieldwork. Background OMH’s mission is to promote the mental health and well-being of all New …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/administration-contract-postgraduate-center-mental-healthCUNY Bulletin No. CU-237
… for processing payroll deductions for the 2006 United Way of CUNY Campaign. Affected Employees All Employees Effective Date(s) Payroll deductions for the 2006 United Way of CUNY … the transaction. The goal amount field should not be used when entering United Way transactions (see Exception below). …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-237-2006-united-way-cuny-campaignAudit Committee Charter Guidance and Template
… function and for the audit committee to assist the board in the oversight of that function. Pursuant to section 170.12 … provided at the end of this guidance. This sample charter does notinclude all activities that might be appropriate to a … audit committee, nor will all activities identified in this sample charter be relevant to every committee. Except …
https://www.osc.ny.gov/local-government/publications/audit-committee-charter-guidance-and-templateReal Property Tax Cap - School Districts Guidance
… Year The 2015-2016 tax levies for some school districts in Nassau County were reduced in connection with corrections to the districts' … during the 2015-2016 fiscal year (see Public Authorities Law § 1020-q [1]) should be included on the fifth line: …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-school-districts-guidanceAccess-A-Ride Accident Claims (Follow-Up)
… of implementation of the 11 recommendations included in our initial report, Access-A-Ride Accident Claims ( … initially increased, but decreased between 2010 and 2012. In regards to the actions the Paratransit Division and … we found that for the most part, AAR and the carriers were in compliance with federal motor carrier standards for such …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/access-ride-accident-claims-follow