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Arts, Entertainment and Recreation in New York City: Recent Trends and Impact of COVID-19
… DiNapoli and industry leaders. PDF Version Highlights In 2019, New York City’s arts, entertainment and recreation sector employed 93,500 people in 6,250 establishments. These jobs had an average salary of …
https://www.osc.ny.gov/reports/osdc/arts-entertainment-and-recreation-new-york-city-recent-trends-and-impact-covid-19Forestburgh Fire District – Financial Activities (2015M-203)
… District is a district corporation of the State, distinct and separate from the Town of Forestburgh, Sullivan County. … total approximately $191,000. Key Findings The current and former Treasurer did not maintain adequate accounting … records are maintained, bank reconciliations are prepared and required reports are submitted. Conduct a thorough annual …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/16/forestburgh-fire-district-financial-activities-2015m-203Schenectady County Community College – Internal Controls Over Selected Financial Operations (2014M-11)
… to purchase food and supplies. Key Recommendations Ensure all College employees responsible for cash collections … timely and according to the established policies. Ensure all cash receipts are deposited intact and are not used for …
https://www.osc.ny.gov/local-government/audits/community-college/2014/06/27/schenectady-county-community-college-internal-controls-over-selectedHuntington Manor Fire District – Cash Disbursements (2014M-108)
… In the Treasurer’s absence, the Secretary performs all claims payment duties without supervision. Key Recommendations Audit all claims before they are paid. The Treasurer should …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/06/13/huntington-manor-fire-district-cash-disbursements-2014m-108St. Paul Boulevard Fire Association - Board Oversight (2018M-117)
… complete report - pdf] Audit Objective Determine whether the Board provided adequate oversight of the Association’s … the Treasurer and Financial Secretary. Audit claims prior to payment and ensure there was sufficient supporting … adopt separate written financial policies and procedures to establish internal controls over key financial areas. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/10/05/st-paul-boulevard-fire-association-board-oversight-2018m-117Village of New Paltz – Internal Controls Over Building Department Operations (2017M-201)
… Purpose of Audit The purpose of our audit was to determine whether Village officials … 1, 2015 through April 13, 2017. Background The Village of New Paltz is located in the Town of New Paltz in Ulster …
https://www.osc.ny.gov/local-government/audits/village/2017/12/15/village-new-paltz-internal-controls-over-building-department-operations-2017m-201State Agencies Bulletin No. 610
… Purpose To notify agencies of the new Report of Check Exchange form ( AC 1476-P ) for payroll transactions. Affected … of Check Exchange form ( AC 1476-P ) has been revised to accommodate additional required information. Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/610-new-report-check-exchange-form-oscs-bureau-state-payroll-servicesUniondale Union Free School District – Procurement (2016M-195)
… information to allow for verifying that the items and pricing on the invoices matched the contracts or … to ensure that the District receives the correct items and pricing when purchasing goods and services from government contracts or cooperative bids. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/uniondale-union-free-school-district-procurement-2016m-195South Orangetown Central School District – Network User Accounts (2022M-24)
… did not: Ensure procedures for granting, changing and disabling network access are consistently followed by all … include 13 generic accounts, nine former employee accounts and eight contractor accounts. Key Recommendations Ensure … unneeded network user accounts are immediately disabled and regularly review enabled network user accounts for …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/south-orangetown-central-school-district-network-user-accounts-2022m-24Lakeview Public Library – Tuition Reimbursement and Procurement (2014M-104)
… to assess the Board’s control over tuition reimbursement and procurement for the period January 1, 2012 through … is located in the Town of Hempstead in Nassau County and was created by a special act of the State Legislature in … did not use competitive methods when procuring goods and services that were not subject to competitive bidding. …
https://www.osc.ny.gov/local-government/audits/library/2014/07/18/lakeview-public-library-tuition-reimbursement-and-procurement-2014m-104Town of Jefferson – Selected Financial Operations (2014M-332)
… Key Findings The Board and Supervisor did not ensure that all disbursements were for Town purposes and that all water rents were properly received and deposited. The …
https://www.osc.ny.gov/local-government/audits/town/2015/03/13/town-jefferson-selected-financial-operations-2014m-332Town of Kiantone – Town Clerk (2014M-273)
… totaled $559,156. Key Findings The Clerk did not remit all property tax penalties and interest due the Supervisor. … due him from the 2013 and 2014 collection periods. Deposit all money in the bank in a timely manner. Prepare monthly …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-kiantone-town-clerk-2014m-273Medina Central School District - Capital Projects (2019M-163)
… always obtain competitive pricing or obtain alternative proposals or quotations for Project purchases. The Board did … competition through bids when required, or request for proposals or quotes to provide assurance the District is …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-capital-projects-2019m-163Town of Patterson - Information Technology (2020M-37)
… recovery plan. Enter into an SLA with the IT consultant for all services to be provided that sufficiently defines the …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-patterson-information-technology-2020m-37Town of Corinth – Claims Auditing (2017M-102)
… was to determine whether claims were adequately supported and properly audited by the Board before payment for the … The Town of Corinth is located in Saratoga County and has a population of approximately 6,500. The Town is … Board did not audit all claims before approving payments and approved 22 claims totaling approximately $39,000 that …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-corinth-claims-auditing-2017m-102Town of Maine – Justice Court Operations (2016M-358)
… Purpose of Audit The purpose of our audit was to review the internal … 1, 2015 through August 5, 2016. Background The Town of Maine is located in Broome County and maintains a Justice …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/22/town-maine-justice-court-operations-2016m-358Vischer Ferry Volunteer Fire Company – Cash Disbursements (2016M-245)
… did not approve any debit card transactions, and not all debit card transactions had supporting documentation. Key … Treasurer’s disbursement activities. Review and approve all debit card transactions before card purchases are made …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/10/28/vischer-ferry-volunteer-fire-company-cash-disbursements-2016mOversight of Security Expenses in Single Adult and Adult Family Homeless Shelters
… provide security to ensure the safety and security of all residents. Shelter providers can use their own security … that providers maintain accurate records to account for all equipment, furnishings, and supplies purchased with DHS … retained responsibility for providing fiscal oversight of all security-related expenditures. Key Findings DHS did not …
https://www.osc.ny.gov/state-agencies/audits/2018/05/07/oversight-security-expenses-single-adult-and-adult-family-homeless-sheltersCUNY Bulletin No. CU-736
… job requests, regardless of the employee’s status: For all rate increases, request a Pay Change with the … be used to report the combined retroactive adjustment for all miscellaneous earnings, excluding overtime. When an … more information. Agencies must continue to use AJR for all other override Time Entry Earnings Codes requiring a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-736-cuny-painter-and-supervisor-painter-retroactive-rateCUNY Bulletin No. CU-733
… job requests, regardless of the employee’s status: For all rate increases, request a Pay Change with the … be used to report the combined retroactive adjustment for all miscellaneous earnings, excluding overtime. When an … more information. Agencies must continue to use AJR for all other override Time Entry Earnings Codes requiring a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-733-cuny-elevator-mechanic-rate-increases