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Fillmore Central School District – Credit Cards and Purchase Cards (2023M-115)
… All 230 charges had one or more exceptions that could have led to potentially inappropriate card use, including: … card being used. Approximately $12,000 in charges did not have adequate support to show what was purchased. District …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/fillmore-central-school-district-credit-cards-and-purchase-cards-2023mState Police Bulletin No. SP-241
… new voluntary deduction codes for member insurances: Pet, Hospital/Accident, and Permanent Life. Effective Dates: This … Code 563: NYSPIA Pet Insurance Deduction Code 564: NYSPIA Hospital Accident Ins Deduction Code 565: NYSPIA Perm Life …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-241-new-nyspia-insurance-deduction-codesDiNapoli Tracks State and City Spending Related to Asylum Seekers
… have spent $316.2 million in State Fiscal Year (SFY) 2023-24 on resources for asylum seekers through Sept. 30. New York City’s estimated total spending from Fiscal Year (FY) 2023 and FY 2024 through Sept. 30 is $1.89 billion. “New York City and …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-tracks-state-and-city-spending-related-asylum-seekersKings Park Central School District – Fuel Inventory (2015M-282)
… was to evaluate the District’s controls over its fuel inventory for the period July 1, 2014 through July 31, 2015. … District officials have not adopted a policy for fuel inventory accountability and there were no written procedures … Officials did not reconcile fuel pump readings to physical inventory. Officials did not require all employees to account …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/kings-park-central-school-district-fuel-inventory-2015m-282Green Tech High Charter School – Resident Tuition Billing (2015M-2)
… Purpose of Audit The purpose of our audit was to examine the resident school district tuition billing … Board of Trustees. The School provides education to approximately 390 students. Resident district tuition … Key Findings The billing summary report was not reconciled to the students’ residency documentation on file. School …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/04/10/green-tech-high-charter-school-resident-tuition-billing-2015m-2State Agencies Bulletin No. 274
… Purpose To notify agencies of Report of Check Returned for Refund or Exchange AC-230 procedures and deadlines. Reminder for Returned Checks Do not return any payroll check to OSC for a partial refund if either of the following situations … To notify agencies of Report of Check Returned for Refund or Exchange AC230 procedures and deadlines …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/274-year-end-processing-and-deadlines-returned-paychecks-ac-230sTown of Lake Pleasant – Credit Cards (2016M-432)
… Audit The purpose of our audit was to examine the Town's credit card purchases to determine whether the cards were … did not establish policies and procedures over the use of credit cards. The Town had a total of 24 credit cards during our audit period, and the credit limits …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-lake-pleasant-credit-cards-2016m-432Town of Taylor – Financial Management (2016M-391)
… Purpose of Audit The purpose of our audit was to assess the Board’s oversight and financial management of the Town's operations for the period January 1, 2015 … Town of Taylor Financial Management 2016M391 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-taylor-financial-management-2016m-391Town of Johnsburg – North Creek Water District Charges (2023M-51)
… of water billing resulted in the Town not billing for $8,461 (6 percent of the average annual water revenue) in … to . Officials did not: Ensure services provided by the contractor were billed to the customers. Identify and bill … Recommendations Establish procedures to accurately bill for water charges to maximize District revenues. Ensure new …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-johnsburg-north-creek-water-district-charges-2023m-51Hawthorne Cedar Knolls Union Free School District – Financial Condition (2023M-4)
… a result, the District had a deficit general fund balance in each of the last five fiscal years, averaging more than … decreased by 71 percent. The largest deficit occurred in the 2020-21 fiscal year, which totaled more than $5.1 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/hawthorne-cedar-knolls-union-free-school-district-financial-conditionSandy Creek Central School District – Reserve Management (2023M-43)
… the Sandy Creek Central School District (District) Board of Education (Board) and District officials properly managed …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/sandy-creek-central-school-district-reserve-management-2023m-43Town of Stephentown – Records and Reports (2012M-209)
… and accuracy of the Town’s records and reports for the period January 1, 2008, to December 31, 2011. … members and the Town Supervisor, and is responsible for managing Town operations and overseeing the Town’s financial affairs. The Town’s budgeted expenditures for 2012 are approximately $1.4 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-stephentown-records-and-reports-2012m-209Longwood Central School District – Overtime (2021M-126)
… Non-emergency overtime was not generally preapproved in writing. Officials did not maintain documentation to … (comp) time earned. Key Recommendations Adopt a payroll policy with clear guidelines and procedures for … action. Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/longwood-central-school-district-overtime-2021m-126Lake Pleasant Central School District – Claims Auditing (2021M-202)
… the Lake Pleasant Central School District (District) Board of Education (Board) ensured claims were supported by … the Lake Pleasant Central School District District Board of Education Board ensured claims were supported by adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/lake-pleasant-central-school-district-claims-auditing-2021m-202Town of Pulteney – Information Technology (2021M-28)
… adequately safeguarded Town information technology (IT) assets. Key Findings Town officials did not adequately safeguard Town IT assets and failed to implement the recommendations we made in 2013 to adopt comprehensive IT security policies and monitor computer use. As a result, …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-information-technology-2021m-28State Agencies Bulletin No. 147
… Purpose To instruct agencies when to use the FRC earnings code Affected Employees Employees who are members of the New … Employee Retirement System (ERS) and who have a pay basis code of FEE. Employees in this category were previously paid on a daily basis and had a pay basis code of DLY in the Legacy payroll system. Effective Date …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/147-new-frc-earnings-code-fee-retirement-creditTown of Duanesburg – Financial Records and Reports (2020M-116)
… complete, accurate and up-to-date accounting records and reports. Key Findings The Supervisor did not ensure that the Town’s accounting records and reports were complete, accurate, up-to-date or timely. The … The Town Board (Board) did not always receive financial reports and reports it received were not accurate. The Board …
https://www.osc.ny.gov/local-government/audits/town/2021/02/05/town-duanesburg-financial-records-and-reports-2020m-116Town of Saugerties – Justice Court Operations (2015M-47)
… Purpose of Audit The purpose of our audit was to examine internal controls over the … 1, 2013 through November 3, 2014. Background The Town of Saugerties is located in Ulster County and has a population of approximately 19,500. The Town, which is governed by an …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/12/town-saugerties-justice-court-operations-2015m-47Village of Monticello – Records and Reports (2020M-104)
… maintained accurate, complete and timely records and reports. Key Findings The Treasurer did not maintain … three months after the statement date. Periodic financial reports were not prepared for the Board of Trustees (Board) … Update Documents (AUDs), which are the annual financial reports, constitutional tax limit (CTL) forms and adopted …
https://www.osc.ny.gov/local-government/audits/village/2020/12/23/village-monticello-records-and-reports-2020m-104Alfred-Almond Central School District - Financial Management (2019M-131)
… comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Adopt a … action. Appendix B includes our comment on an issue raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/06/alfred-almond-central-school-district-financial-management-2019m-131