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City of Hudson – Internal Controls Over Cash Receipts (2013M-102)
City of Hudson Internal Controls Over Cash Receipts 2013M102
https://www.osc.ny.gov/local-government/audits/city/2013/06/28/city-hudson-internal-controls-over-cash-receipts-2013m-102Hughsonville Fire Company – Financial Activities (2014M-201)
… Board’s oversight over the Company’s financial activities for the period January 1, 2013 through February 28, 2014. Background The Hughsonville Fire Company is a volunteer organization located in the Town of Wappinger in Dutchess County. The Company, which is governed by a three-member Board of Trustees, provides …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/02/hughsonville-fire-company-financial-activities-2014m-201Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … better access to the financial workings of government. … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-auditsCUNY Bulletin No. CU-333
… Purpose To explain the procedures for processing the June 2008 Uniform Allowance Payment. … June 19, 2008 Background The Uniform Allowance Payment for the titles listed above is pursuant to Section 9 of the Blue Collar Agreement and the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-333-june-2008-uniform-allowance-paymentElba Central School District – Financial Condition (2013M-240)
… audit was to examine the District’s financial activities for the period July 1, 2011, to July 30, 2013. Background The Elba Central School District is located in the Towns of Batavia, Byron, Elba, Oakfield, and Stafford in Genesee County. The District is governed by a Board of Education, which comprises seven …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/elba-central-school-district-financial-condition-2013m-240Comptroller DiNapoli Releases School Audits
… District and the Mount Morris Central School District . “In an era of limited resources and increased accountability, … developing reasonable budgets and managing fund balance in a responsible manner. Corinth Central School District – …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-school-auditsCity of Oneonta – Departmental Collections (2013M-13)
… our audit was to review selected cash receipts processes for the period January 1, 2011, to November 15, 2012. … The City of Oneonta has approximately 14,000 residents and is located within Otsego County in central New York. The eight-member Common Council is the City’s legislative branch. The Mayor serves as the …
https://www.osc.ny.gov/local-government/audits/city/2013/04/12/city-oneonta-departmental-collections-2013m-13True North Rochester Preparatory Charter School – West Campus – Employee Fingerprinting (2013M-286)
… audit was to examine the School’s fingerprinting practices for the period July 1, 2011 through August 5, 2013. … School – West Campus, located in the City of Rochester, is governed by the Board of Trustees (Board) which comprises nine members. The School’s operating expenses for the fiscal year ended June 30, 2012 were approximately …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/true-north-rochester-preparatory-charter-school-west-campus-employeeBaldwinsville Central School District – Financial Management (2016M-65)
… of Audit The purpose of our audit was to examine the District’s financial management practices for the period July 1, 2014 through October 31, 2015. Background The Baldwinsville Central School District is located in the Towns of Clay, Lysander and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/baldwinsville-central-school-district-financial-management-2016m-65Town of Gardiner – Town Clerk/Tax Collector (2024M-78)
… remitted and reported collections accurately and in a timely manner. Key Findings The Clerk generally … did not deposit and remit clerk fees and tax collections in a timely manner. In addition, the Town Board (Board) did … a timely manner or in accordance with New York State Town Law (Town Law) Section 30 that requires fees over $250 to be …
https://www.osc.ny.gov/local-government/audits/town/2024/10/11/town-gardiner-town-clerktax-collector-2024m-78Town of Plymouth – Highway Department Disbursements and Asset and Inventory Management (2024M-121)
Determine whether the Town of Plymouth Town Town Board Board authorized disbursements that were properly supported and for appropriate purposes and effectively managed the Highway Departments assets and inventory
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-highway-department-disbursements-and-asset-and-inventory-managementCUNY Bulletin No. CU-251
… automatically increase the biweekly deduction to $23.96 for Union Dues (Code 471) and Agency Shop Fee (Code 472). Agency Actions … Notify affected employees. Questions Questions regarding this bulletin may be directed to the University Manager of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-251-district-council-37-local-1087-nyc-prevailing-rateCUNY Bulletin No. CU-584
… OSC will automatically increase the biweekly deduction for Union Dues (Code 471) and Agency Shop Fee (Code 472) from …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-584-district-council-37-local-1087-nyc-prevailing-rateCUNY Bulletin No. CU-198
… Purpose To notify agencies of a change in eligibility for Deduction Code 382 (DC37 Benefit Trust). Affected … Employees Employees in Bargaining Unit U6 are now eligible for this program Effective Date Institution Checks dated … change and cancel these deductions. No agency action is necessary. Questions Questions regarding this bulletin may …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-198-change-eligibility-voluntary-insurance-program-dc-37XVI.3.A Financial Statements – XVI. Financial Reporting
… and A description of currently known facts, decisions, or conditions that are expected to have a significant effect on financial position or results of operations. The basic financial statements are … dates and the estimated annual amount required to maintain or preserve the asset compared with amounts actually expensed …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3a-financial-statementsState Comptroller DiNapoli Releases Audits
… for DME rentals that exceeded established monthly caps. In addition, noting that Medicare imposes a 36-month cap on … SUVs, trailers, trucks, and vans – used by 26 departments in their day-to-day operations. It also maintains 43 pieces … TPHI was liable instead, identifying more $37.4 million in improper Medicaid payments that had not been pursued for …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-dinapoli-releases-auditsTown of Maryland - Financial Management (2018M-121)
… Key Findings Since 2015, the total combined fund balance in the general and highway funds increased by $450,000 and, … of $495,000 and underestimated revenues of $226,000 in the general and highway funds which contributed to the …
https://www.osc.ny.gov/local-government/audits/town/2018/09/07/town-maryland-financial-management-2018m-121Solvay Union Free School District – Payroll (2017M-257)
… of compensation paid and benefits provided to employees for the period July 1, 2015 through January 30, 2017. Background The Solvay Union Free School District is located in the Towns of Geddes and Camillus, in Onondaga … The District, which has approximately 1,500 students, is governed by a five-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/solvay-union-free-school-district-payroll-2017m-257Schenectady County Community College – Internal Controls Over Selected Financial Operations (2014M-11)
… effectively to adequately safeguard College assets for the period September 1, 2011 through August 31, 2013. Background Schenectady County Community College is located in Schenectady County, within the City of … has approximately 2,700 full-time students. The College is governed by a 10-member Board of Trustees. The College’s …
https://www.osc.ny.gov/local-government/audits/community-college/2014/06/27/schenectady-county-community-college-internal-controls-over-selectedLiverpool Public Library - Board Oversight and Leave Accruals (2018M-126)
… time and vacation leave was not always accrued and paid in accordance with the collective bargaining agreement (CBA) … CBA terms and, if necessary, correct discrepancies. 1 A school district public library is established to serve the …
https://www.osc.ny.gov/local-government/audits/library/2018/12/07/liverpool-public-library-board-oversight-and-leave-accruals-2018m-126