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CUNY Bulletin No. CU-241
… Purpose To explain procedures for entering payments into the Time … Entry page. Affected Employees CUNY employees who elect to participate in the Health Benefits Buy Out Waiver Program … Pay Period 19L/20C Agency Payment Processing Instructions To pay eligible employees, use the Earn Code HBB and enter …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-241-cuny-health-benefits-buy-out-waiver-program-payment-cycleCity of Yonkers – Budget Review (B6-14-13)
… their proposed budgets for the next fiscal year to the State Comptroller and the Commissioner of Education for …
https://www.osc.ny.gov/local-government/audits/city/2014/05/20/city-yonkers-budget-review-b6-14-13Valley Stream Thirteen Union Free School District – Purchasing (2016M-204)
… Purpose of Audit The purpose of our audit was to review the procedures used by the District to purchase goods and services that are subject to competitive bidding and quotes for the period July 1, 2014 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/valley-stream-thirteen-union-free-school-district-purchasing-2016m-204Lyndonville Central School District – Procurement and Claims Audit (2022M-144)
… officials did not ensure goods and services were procured in accordance with applicable statutes and/or District policy … and/or the District’s purchasing policy and procedures for 65 percent of the purchases we reviewed totaling … Key Recommendations Ensure goods and services are procured in compliance with competitive bidding requirements and the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/lyndonville-central-school-district-procurement-and-claims-audit-2022mBrookhaven-Comsewogue Union Free School District - Extra-Classroom Activity Funds (2021M-181)
… an adequate accounting system for ECA funds. As a result, District officials cannot ensure that collections are … policy or provide appropriate oversight of ECA funds. As a result, 72 of 90 transactions tested totaling $321,554 are …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/brookhaven-comsewogue-union-free-school-district-extra-classroom-activityTown of Urbana – Supervisor’s Financial Records and Reports (2022M-14)
… complete, accurate, up to date, reliable or timely. As a result, the Board’s ability to monitor the Town’s financial … and bank reconciliations were not performed. As a result, the current Supervisor and bookkeeper were unaware … (Board) has not received financial reports since January 2020 and the 15 submitted reports for 2018 and 2019 were …
https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-supervisors-financial-records-and-reports-2022m-14Village of Frankfort – User Charges (2014M-117)
… were properly billed, collected, recorded and deposited for the period June 1, 2012 through January 30, 2014. … the Mayor and four Trustees. Budgeted appropriations for the 2013-14 fiscal year are approximately $592,000 for the water fund, $72,000 for the sewer fund and $2.1 for …
https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-frankfort-user-charges-2014m-117Town of Kendall – Justice Court (2013M-130)
… was to review the processes and procedures for the Justice Court’s financial operations for the period January 1, 2010, … The Town has two elected Justices who preside over Court operations. The Justice Court reported revenues of …
https://www.osc.ny.gov/local-government/audits/town/2013/08/02/town-kendall-justice-court-2013m-130Village of Middleburgh – Fiscal Operations (2013M-10)
Village of Middleburgh Fiscal Operations 2013M10
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-middleburgh-fiscal-operations-2013m-10Town of Mohawk – Records and Reports (2013M-113)
… 31, 2012. Background The Town of Mohawk is located in Montgomery County and has approximately 3,800 residents. … adjusting journal entries) are accurately recorded in the accounting records, within the correct fund to …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-mohawk-records-and-reports-2013m-113Travel Advisory No. 17
… assignments such as COVID-19 testing and vaccination sites. In such circumstances, if the employee requests a per … those assigned to COVID-19 testing and vaccination sites where meals are being provided, are entitled to the …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/17-agency-provided-meals-state-employeesVillage of South Floral Park – Budgeting and Financial Oversight (2021M-5)
… to fund operations each year. The Board failed to hold budget hearings before April 15 each year (from two to … did not adopt a fund balance policy. Key Recommendations Hold public hearings on or before April 15. Adopt realistic …
https://www.osc.ny.gov/local-government/audits/village/2021/07/16/village-south-floral-park-budgeting-and-financial-oversight-2021m-5Town of Bovina – Internal Controls Over Cash Receipts and Disbursements (2012M-237)
… 2012 budget appropriations were $936,700 funded primarily with real property taxes, water and sewer charges, and State … Town checks. Periodically compare the approved warrants with the checks cleared, as shown on the bank statements, and …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-bovina-internal-controls-over-cash-receipts-and-disbursements-2012m-237Red Flags – Improving the Effectiveness of Your Claims Auditing Process
… sense and reasonable skepticism when any claim appears to be out of the ordinary. Even when all required … may be capable of replicating and manipulating information to produce false documentation. Particular attention should be paid to claims with the following characteristics: Missing …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/red-flagsTown of Sweden – Justice Court (2014M-318)
… and accountability analyses. However, the Justices do not regularly review them. The clerks have developed their … cases to be reported to the scofflaw program, but do not use the report that includes all tickets pending for …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/20/town-sweden-justice-court-2014m-318Town of Oyster Bay - Financial Condition Management (2020M-74)
… funds were established. The Town has nearly $605 million in outstanding debt, which is significantly more than … policies establishing reasonable fund balance levels for each fund. Reduce excessive fund balances and eliminate … action. Appendix B includes our comments on issues raised in the Town’s response letter. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/town/2020/09/04/town-oyster-bay-financial-condition-management-2020m-74Town of Lewiston – Town Management of Joseph Davis State Park (2014M-162)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s management of the Park for the period … Legislature, entered into an agreement with the State to operate and maintain the Joseph Davis State Park. The … The Board did not ensure that proposed improvements to the Park were properly evaluated and authorized prior to …
https://www.osc.ny.gov/local-government/audits/town/2015/02/27/town-lewiston-town-management-joseph-davis-state-park-2014m-162Institute of Technology at Utica/Rome – Selected Employee Travel Expenses
… New York State’s executive agencies spend between $100 million and $150 million each year on travel expenses. … as well as other outliers. These employees incurred over $100,000 in travel expenses during the three year period …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/institute-technology-uticarome-selected-employee-travel-expensesLowville Academy and Central School District – Financial Condition (2015M-220)
… Lowville Academy and Central School District is located in the Towns of Denmark, Greig, Harrisburg, Lowville, … New Bremen, Pinckney, Turin, Watson and West Turin in Lewis County. The District, which operates one school with … unassigned fund balance has more than doubled as a result. District officials have not developed adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/lowville-academy-and-central-school-district-financial-condition-2015m