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CUNY Bulletin No. CU-269
… this bulletin may be directed to the University Manager of Payroll Systems and Operations at CUNY Central Office. … This …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-269-international-brotherhood-teamsters-ibt-local-237-dues-andOntario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Payroll (2023M-16)
… bargaining units/departments. Key Recommendations Review payroll processes for efficiency improvement opportunities. …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-payrollTown of Preble – Non-Payroll Disbursements (2023M-17)
… complete report – pdf] Audit Objective Determine whether the Town of Preble (Town) Board (Board) and Town Supervisor … process or implement effective mitigating controls to ensure all non-payroll disbursements are for legitimate … agreed with our recommendations and indicated they plan to initiate corrective action. … town preble audit nonpayroll …
https://www.osc.ny.gov/local-government/audits/town/2023/05/12/town-preble-non-payroll-disbursements-2023m-17Canandaigua City School District – Procurement (2022M-141)
… Adequately monitor purchases made from a New York State contract, resulting in $2,182 being overpaid to the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/canandaigua-city-school-district-procurement-2022m-141Village of Altamont – Justice Court Operations (2016M-199)
… Purpose of Audit The purpose of our audit was to review the processes … deposited in a timely manner. Monthly accountabilities of funds were not always prepared. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/justice-court/2016/07/29/village-altamont-justice-court-operations-2016m-199Ellenville Central School District – Network User Accounts (2022M-18)
… from the date of our test. Established written procedures for granting, changing or disabling network user accounts. Key Recommendations Develop written procedures for granting, changing and disabling user access. Maintain a …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/ellenville-central-school-district-network-user-accounts-2022m-18Cattaraugus County Soil and Water Conservation District – Cash Receipts and Disbursements (2016M-396)
… Purpose of Audit The purpose of our audit was to review the District's cash receipts and disbursements for … Conservation District provides services and funds projects to improve and maintain wildlife habitat, help control and … Adopt written policies and procedures related to cash receipts and disbursements, including a comprehensive …
https://www.osc.ny.gov/local-government/audits/district/2017/02/17/cattaraugus-county-soil-and-water-conservation-district-cash-receipts-andXVII.2.B Negative Appropriation/Segregation Budgets – XVII. Lapsing Appropriations
AppropriationsSegregations can NOT lapse with a negative balance where expenditures have exceeded the budget amount
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2b-negative-appropriationsegregation-budgetsBellmore Union Free School District – Payroll (2023M-129)
… overtime expenditures and make timely budget transfers, when needed. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/bellmore-union-free-school-district-payroll-2023m-129Village of Schaghticoke – Board Oversight (2023M-78)
… and recordkeeping duties. Audit the Clerk-Treasurer’s records and reports for the fiscal year ending May 31, 2022. … the Clerk-Treasurer. Annually audit the Clerk-Treasurer’s records and reports. Village officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/village/2023/11/17/village-schaghticoke-board-oversight-2023m-78Town of Esperance – Fund Balance (2016M-405)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management … 1, 2015 through September 26, 2016. Background The Town of Esperance, which includes the Village of Esperance within …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-esperance-fund-balance-2016m-405Bemus Point Central School District – Reserve Funds (2014M-281)
… Key Findings The District’s retiree health insurance reserve is not a legally permissible reserve. The improperly … Key Recommendations Ensure that improperly restricted funds are properly reclassified as unrestricted fund balance. … District taxpayers. … Bemus Point Central School District Reserve Funds 2014M281 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/bemus-point-central-school-district-reserve-funds-2014m-281Town of Webb – Audit Follow-Up (2018M-188-F)
… members and a Town Supervisor. General fund appropriations for 2018 totaled approximately $6.7 million and ski area revenues for 2017 totaled approximately $357,000. Results of Review …
https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-webb-audit-follow-2018m-188-fMonroe-Woodbury Central School District - Extra-Classroom Activities (2019M-197)
… Ten checks totaling $5,100 were written for petty cash use. The check amounts ranged from $300 to $900 which …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/monroe-woodbury-central-school-district-extra-classroom-activities-2019mNewark Valley Fire District - Board Oversight (2020M-30)
… complete report - pdf] Audit Objective Determine whether District officials established adequate controls over … process. Documentation of compliance with the procurement policy was incomplete. Although monthly financial reports … records. File annual financial reports within 60 days of the close of the fiscal year. District officials …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/01/newark-valley-fire-district-board-oversight-2020m-30Village of Yorkville – Budget Review (B3-13-7)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … The Village has very limited fund balance and has proposed a limited contingency account. The Village’s tentative budget … contingency appropriation in its adopted 2013-14 budget. A contingency account of 5 percent of appropriations …
https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-yorkville-budget-review-b3-13-7Herkimer-Fulton-Hamilton-Otsego BOCES – Online Banking (2021M-21)
… Services (BOCES) officials established controls to ensure online banking transactions were appropriate and secure. Key … officials did not establish adequate controls to ensure online banking transactions were appropriate and secure. … transactions are not compared to supporting documentation. Bank agreements lack important components such as identifying …
https://www.osc.ny.gov/local-government/audits/boces/2021/05/14/herkimer-fulton-hamilton-otsego-boces-online-banking-2021m-21State Police Bulletin No. SP-218
… bulletin is to notify agencies of an increase in dues for PBA of the NYS Troopers. Affected Employees Employees in Bargaining Units 07 and 17 represented by the PBA of the New York State Troopers, Inc. are affected. … dated May 26, 2021. OSC Actions At the request of the PBA, OSC has implemented a change in the dues for employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-218-police-benevolent-association-pba-new-york-state-troopers-inc-duesBreesport Volunteer Fire Company, Inc. - Financial Activities (2019M-117)
… activity was properly recorded and reported and that money was safeguarded. Key Findings Fundraising activities … activity was properly recorded and reported and that money was safeguarded …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/16/breesport-volunteer-fire-company-inc-financial-activitiesWaverly Central School District - Financial Operations (2019M-136)
… 111 days. Key Recommendations Implement internal controls to verify that checks, wire transfers and payroll … and indicated they have initiated, or planned to initiate, corrective action. … Determine whether District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/waverly-central-school-district-financial-operations-2019m-136