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Gilbertsville-Mount Upton Central School District – Fixed Assets (2021M-139)
… Ensure the inventory list is accurate and up-to-date. Ensure that all assets on the inventory list are … and have initiated or indicated they planned to initiate corrective action. …
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
… Purpose The purpose of this bulletin is to request verification of the agency address to be displayed on Employee Form W-2 for Tax Year 2021. Effective Dates This bulletin is effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1946-verification-agency-return-address-employee-form-w-2-wage-and-taxState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-auditsMonticello Joint Fire District – Fiscal Operations (2017M-80)
Monticello Joint Fire District Fiscal Operations 2017M80
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/14/monticello-joint-fire-district-fiscal-operations-2017m-80Kenmore-Town of Tonawanda Union Free School District – Change Orders (2022M-41)
… items as alternates in original project plans and bid specifications. Solicit competition using bids, request for …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-change-orders-2022m-41Introduction – Travel and Conference Expense Management
… or to perform other job-related duties. While travel and conference expenses are generally not a significant budgetary … improper or even fraudulent reimbursements make travel and conference expenses a risk area that creates the need for … to provide guidance regarding the management of travel and conference expenses. Some examples of our audit findings in …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/introductionState Agencies Bulletin No. 2057
… this bulletin is to request verification of the agency’s address to be displayed on Employee Form W-2 for Tax Year … Actions OSC will update PayServ with the agency name and address provided. Agency Actions Agencies must verify the agency return address for all Department ID(s) associated with their agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2057-verification-agency-return-address-employee-form-w-2-wage-and-taxXII.9.B Liens Against Payments Processed Using a Joint Custody Account – XII. Expenditures
… SECTION OVERVIEW AND POLICIES Prior to processing vouchers for payment, the Office of the State Comptroller’s (OSC) Offset Unit is responsible for determining if a lien, offset, or payment assignment … determine if any payments they submitted have been offset. For questions related to liens, offsets, and payment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9b-liens-against-payments-processed-using-joint-custody-accountTown of Hempstead Sanitary District No. 7 – Post-Employment Payments, Claims Processing and Professional Services (2014M-198)
… the Board’s oversight of selected financial operations for the period January 1, 2012 through December 31, 2013. … and recycling pickup services to households and businesses in parts of the Town of Hempstead. The District is separate … elected five-member Board of Commissioners. Expenditures for 2013 were approximately $9.8 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/district/2014/12/24/town-hempstead-sanitary-district-no-7-post-employment-payments-claims-processingRochester Land Bank Corporation – Monitoring Subcontractor Performance (2016M-373)
… Land Bank’s monitoring of the Subcontractor’s performance for the period July 1, 2014 through June 9, 2016. Background The Rochester Land Bank Corporation is a not-for-profit corporation created in 2013 to facilitate, manage … adequately monitor cash disbursements or profits from the sale of rehabilitated homes. There is no formal process to …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/rochester-land-bank-corporation-monitoring-subcontractor-performanceTheresa Fire District – Board Oversight and Financial Management (2021M-60)
… 2019 annual reports were filed between 331 and 1,018 days late. The Board did not audit all claims prior to payment and did not annually audit the Treasurer’s records. … financial reports to the Board. Audit all claims prior to payment and audit the Treasurer’s records. Adopt realistic …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/06/18/theresa-fire-district-board-oversight-and-financial-management-2021m-60Central 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 … New York Regional Market Authority is located in the City of Syracuse in Onondaga County and was established as a …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/12/31/central-new-york-regional-market-authority-internal-controls-overCollege at Brockport – Selected Employee Travel Expenses
… One of these employees worked at the College at Brockport (College) and had travel expenses among the highest …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/college-brockport-selected-employee-travel-expensesTown of Cortlandville – Fuel Purchases (2012M-171)
… Town road within the 49 square-mile Town boundaries. The Highway Department is responsible for the maintenance and … obtaining competitive bids. This happened because the Highway Superintendent did not adhere to GML or the … policy when making fuel purchases. However, although the Highway Superintendent did not seek competition for the …
https://www.osc.ny.gov/local-government/audits/town/2013/01/13/town-cortlandville-fuel-purchases-2012m-171Newark Valley Central School District – Procurement (2022M-60)
… Determine whether Newark Valley Central School District District officials used a competitive process …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/newark-valley-central-school-district-procurement-2022m-60Village of Bellerose – Procurement and Cash Receipts (2014M-218)
… 31, 2013. Background The Village of Bellerose is located in the Town of Hempstead in Nassau County and has a population of approximately 1,200. …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bellerose-procurement-and-cash-receipts-2014m-218Village of Richmondville – Disbursements (2012M-178)
… were inappropriately paid prior to Board audit. There is a lack of segregation of duties within the payroll and … Ensure that all the claims are listed on an approved abstract and audited by the Board, prior to payment, unless …
https://www.osc.ny.gov/local-government/audits/village/2013/01/25/village-richmondville-disbursements-2012m-178Town of Halfmoon – Financial Condition of the General and Highway Funds (2013M-55)
… evaluate the Town’s financial condition of the general and highway funds for the period January 1, 2011, to September … the 2012 fiscal year was $7.3 million; the budget for the highway fund was about $3 million. Key Findings The Board did … unreserved fund balance of approximately $748,000, and the highway fund had a deficit unreserved fund balance of …
https://www.osc.ny.gov/local-government/audits/town/2013/08/06/town-halfmoon-financial-condition-general-and-highway-funds-2013m-55State Agencies Bulletin No. 1855
… of the agency address that will be displayed on Employee Form W-2 for Tax Year 2020. 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 … the correct return address is printed on the Employee Form W-2 (Wage and Tax Statement) for 2020. OSC Actions OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1855-verification-agency-return-address-employee-form-w-2-wage-and-taxTown of Caroga – Supervisor’s Records and Reports (2015M-182)
… financial reports to the Board that include balance sheet account balances and detailed year-to-date …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-caroga-supervisors-records-and-reports-2015m-182