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Saratoga Springs Public Library – Claims Processing (2014M-351)
… Purpose of Audit The purpose of our audit was to evaluate the adequacy of the Library’s internal controls … included signatures from the Director or department heads to indicate that goods and services were actually received. The Board assigned the responsibility to audit and approve all claims for payment to the Board …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/saratoga-springs-public-library-claims-processing-2014m-351Town of Alexandria - Redwood Water and Sewer District Charges (2019M-90)
… Audit Objective Determine whether the Town billed charges in the Redwood Water and Sewer Districts in accordance with … and sewer ordinances did not conform to applicable State law. We reviewed water and sewer billings totaling $82,649 … all charges and ensure they conform to applicable State law. Ensure procedures are in place to verify residents are …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-redwood-water-and-sewer-district-charges-2019m-90Village of Interlaken - Water and Sewer Financial Operations and Information Technology (2019M-74)
… comprehensive, written multiyear financial or capital plan to address needed repairs. We estimate that, for residents … would initially increase from a combined $320 per year to about $950 per year to finance new debt for infrastructure repairs and continuing …
https://www.osc.ny.gov/local-government/audits/village/2019/06/14/village-interlaken-water-and-sewer-financial-operations-and-informationTown of Orange – Former Highway Superintendent’s Records (2019M-30)
… The former Superintendent submitted five inaccurate claims to the New York State Consolidated Local Street and Highway … in the Town receiving $86,000 more than it was entitled to. Based upon our audit and investigation, the former … records. In December 2020, the Superintendent pled guilty to Attempted Obstruction of Governmental Administration and …
https://www.osc.ny.gov/local-government/audits/town/2021/04/16/town-orange-former-highway-superintendents-records-2019m-30City of Middletown - Information Technology (2018M-235)
… accounts were never used and one account was last used to logon to the network more than nine years ago. Financial … IT control weaknesses were communicated confidentially to City officials. Key Recommendations Adopt comprehensive …
https://www.osc.ny.gov/local-government/audits/city/2020/01/03/city-middletown-information-technology-2018m-235Oysterponds Union Free School District - Financial Management (2019M-217)
… condition. Key Findings The Board overestimated general fund appropriations by a total of approximately $1.6 million … completed fiscal years, the District reported unassigned fund balance that ranged from 16.5 percent to 27.8 percent of … the statutory limit. Moreover, when unused appropriated fund balance is added back, unassigned fund balance exceeds …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/oysterponds-union-free-school-district-financial-management-2019m-217Bethpage Union Free School District - Extra-Classroom Activity Funds (2019M-213)
… Ensure pre-numbered receipts and tickets are issued for all ECA fund events, and issue pre-numbered receipts for all collections from ECA advisors. Ensure all checks have …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/07/bethpage-union-free-school-district-extra-classroom-activity-funds-2019mLivonia Joint Fire District – Fire Truck Funding and Purchase (2021M-97)
… Joint Fire District’s (District) Board was transparent when funding and purchasing fire apparatus. Key Findings The … more than $1.1 million in fund balance to purchase a fire truck costing more than $727,000, instead of … warranted, establish a capital reserve to accumulate funds for future capital equipment purchases. District officials …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/09/17/livonia-joint-fire-district-fire-truck-funding-and-purchase-2021m-97Arlington Central School District – Network User Accounts (2021M-110)
… accounts, five contractor accounts, one former employee account and one account the IT Director could not identify to whom it … methods to determine who is using each shared user account at a given time. Key Recommendations Regularly review …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/29/arlington-central-school-district-network-user-accounts-2021m-110Jefferson Central School District – Fund Balances (2015M-236)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … $6.4 million. Key Findings Reserve balances accumulated to significant levels because District officials were historically transferring funds to them without using them; District officials do not have …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/jefferson-central-school-district-fund-balances-2015m-236Huntington Union Free School District – Financial Condition (2015M-356)
… audit was to evaluate the District’s financial condition for the period July 1, 2014 through September 30, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year are $120.4 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/huntington-union-free-school-district-financial-condition-2015m-356Hermon-DeKalb Central School District – Segregation of Duties (2016M-35)
… cash receipts and nonpayroll disbursements were adequate for the period July 1, 2014 through August 31, 2015. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $9.2 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/hermon-dekalb-central-school-district-segregation-duties-2016m-35Town of Fort Edward – Payroll and Leave Accruals (2022M-119)
… timecards were unreliable because the time clock was set to an incorrect date. The Board did not adopt policies or implement controls to properly segregate payroll duties. Without clear written … pay its officers and employees incorrectly, or allow them to receive benefits to which they are not entitled. Key …
https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-fort-edward-payroll-and-leave-accruals-2022m-119Katonah-Lewisboro Union Free School District – Procurement of Goods and Services (2022M-122)
… million were not adequately supported or reviewed prior to payment. Key Recommendations Solicit separate bids for all …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/katonah-lewisboro-union-free-school-district-procurement-goods-andSCAM ALERT
… against attempting to access Retirement Online through a search engine which could provide links to unofficial sites …
https://www.osc.ny.gov/retirement/scam-alertSUNY Bulletin No. SU-302
… Unit = 28 Salary Grade = 980 Pay Basis Code = BIW, FEE Payroll Status = Active or Leave with Pay Eligible employees … for Yonkers residents and 0.50% for Yonkers non-residents. Payroll Register and Employee’s Paycheck/Advice The … Earnings Code and the amount paid will be displayed on the Payroll Register. The appropriate Earnings Description and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-302-suny-recruitment-and-retention-payments-gsnu-employeesState Agencies Bulletin No. 1963
… Employees Interest arbitration ineligible employees in the Security Services Unit (SSU) – BU21 who meet the … Cleaning and Maintenance Allowance should be processed in Institution Pay Period 18L, paychecks dated 12/16/2021 or … 18L, paychecks dated 12/22/2021. The payment is made in a separate check and there will be no direct deposit for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1963-2021-uniform-cleaning-and-maintenance-allowance-certain-ssu-interestCUNY Bulletin No. CU-246
… Purpose To explain OSC’s automatic processing and provide agency … Units T8, TC or GA Background This is authorized pursuant to the Memorandum of Agreement between the City University of … for Period 20C, OSC will automatically apply Increments to Active annual salaried employees in Grade 980, based on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-246-january-2006-incrementsOpinion 2002-11
… This opinion represents the views of the Office of the State Comptroller at the time … or statutory amendments that bear on the issues discussed in the opinion. VOLUNTEER FIREFIGHTERS -- Service Award …
https://www.osc.ny.gov/legal-opinions/opinion-2002-11-0CUNY Bulletin No. CU-192
… these titles automatically. During the week of December 15, OSC will fax agencies a list identifying employees in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-192-january-2004-increments