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Town of Worcester – Claims Audit (2022M-145)
… were made for unsupported and/or improper claims and not in the best interest of the taxpayers. In our sample of 199 claims totaling $824,330, 166 claims … approving payment. Ensure that Town personnel involved in the procurement process are aware of, and comply …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-worcester-claims-audit-2022m-145Elmsford Union Free School District – IT Asset Management (S9-22-9)
… inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key … officials did not always appropriately track or inventory IT assets or maintain complete IT inventory records. As a result, officials cannot assure …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/elmsford-union-free-school-district-it-asset-management-s9-22-9Town of North East – Internal Controls Over Information Technology (2013M-31)
… Purpose of Audit The purpose of our audit was to assess internal controls over information … January 1, 2011, to November 15, 2012. Background The Town of North East is located in Dutchess County and has a … Town of North East Internal Controls Over Information Technology …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-north-east-internal-controls-over-information-technology-2013m-31Village of Endicott – Budget Review (B4-16-7)
… the significant revenue and expenditure projections in the Village’s tentative budget for the 2016-17 fiscal year … reasonable. Background The Village of Endicott, located in Broome County, issued debt totaling $2 million to liquidate the accumulated deficit in the Village’s general fund as of May 31, 2004. Local …
https://www.osc.ny.gov/local-government/audits/village/2016/04/15/village-endicott-budget-review-b4-16-7Town of Humphrey – Financial Management (2013M-116)
… April 8, 2013. Background The Town of Humphrey is located in Cattaraugus County and has a population of approximately … supported, except for sales tax and fund balance estimates in the general fund. The Board has been adopting budgets that consistently underestimate sales tax revenues. In addition, on an annual basis, the Board appropriates fund …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-humphrey-financial-management-2013m-116Village of Dering Harbor – Board Oversight (2020M-29)
… to comply with statutory requirements when presenting and adopting budgets for 2013-14 through 2018-19. … revenues by a total of $151,908 (9.5 percent) and underestimated appropriations by a total of $210,126 … fund realized operating deficits in four of the five years and general fund balance declined from $61,710 to $3,491. Did …
https://www.osc.ny.gov/local-government/audits/village/2020/06/26/village-dering-harbor-board-oversight-2020m-29Chestertown Fire District – Claims Processing (2016M-387)
… of Audit The purpose of our audit was to determine whether claims were adequately supported, properly authorized and … Resolutions that the Board passed to approve claims for payment did not include information necessary to determine the number and dollar amount of the claims authorized for payment. Key Recommendations Perform a …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/24/chestertown-fire-district-claims-processing-2016m-387Opinion 91-8
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Powers and Duties (execution of fire district … Whether the secretarytreasurer of a fire district would have a conflict of interest if he or …
https://www.osc.ny.gov/legal-opinions/opinion-91-8St. Paul Boulevard Fire District - Board Oversight (2018M-116)
… St Paul Boulevard Fire District Board Oversight 2018M116 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/05/st-paul-boulevard-fire-district-board-oversight-2018m-116Mount Sinai Union Free School District - Financial Condition Management (2018M-34)
… $7.5 million and underestimated revenues by $1.7 million from 2014-15 through 2016-17. The District generated … balance not being used and total fund balance increasing from $12.4 million to $16.6 million (35 percent) for the period. The District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/mount-sinai-union-free-school-district-financial-condition-managementLake Placid Central School District – Investment Program (2023M-94)
… forecasts. Consider other legally authorized investment options when investing available funds. Had officials done …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/lake-placid-central-school-district-investment-program-2023m-94Germantown Central School District – Payroll (2023M-3)
… District (District) officials accurately paid employees and the compensation was supported and authorized by the Board of Education (Board). Key … paid to employees was accurate, adequately supported and authorized by the Board. District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/22/germantown-central-school-district-payroll-2023m-3Town of Preble – Non-Payroll Disbursements (2023M-17)
… Determine whether the Town of Preble (Town) Board (Board) and Town Supervisor (Supervisor) provided adequate oversight … of non-payroll disbursements. Key Findings The Board and Supervisor did not provide adequate oversight of … increased risk that errors or irregularities could occur and remain undetected and uncorrected. Specifically: Town …
https://www.osc.ny.gov/local-government/audits/town/2023/05/12/town-preble-non-payroll-disbursements-2023m-17XIV.14.G Maintenance of Capital Asset Records – XIV. Special Procedures
Once the value of the general fixed asset has been determined a consistent means of maintaining records should be applied
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14g-maintenance-capital-asset-recordsState Agencies Bulletin No. 2370
… Officer Trainees, Correction Officer Trainees (Spanish Language), and Correction Officer (advanced placement … Officer Trainee, Correction Officer Trainee (Spanish Language), and Correction Officer (advanced placement … Officer Trainee, Correction Officer Trainee (Spanish Language) or Correction Officer (advanced placement only ) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2370-new-sign-bonus-eligible-employees-department-corrections-and-communityArlington Fire District - Purchasing (2018M-43)
… Objective Determine whether the Board ensured that goods and services were procured in accordance with the District’s … established adequate procedures to ensure that goods and services were procured in accordance with the District’s … purchases totaling $334,676 made during our audit period and found that they were properly procured. We commend …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/15/arlington-fire-district-purchasing-2018m-43Wall Street Bonuses Rose In 2012
… $20 billion during this year’s bonus season, according to an estimate released today by State Comptroller Thomas P. … to take effect in 2013. DiNapoli’s office releases an annual estimate of cash bonuses paid to securities … also reported that: The average cash bonus rose by an estimated 9 percent to almost $121,900 in 2012. The …
https://www.osc.ny.gov/press/releases/2013/02/wall-street-bonuses-rose-2012SUNY Bulletin No. SU-323
… titles represented by PBANYS working at a SUNY University Hospital. Affected Employees Employees in certain Agency … 28050 Effective Dates The new overtime rate is effective 1/20/2022. Agencies should begin using the new Time Entry … OT Override. Agencies must include an explanation in General Comments or Time Entry Comments that this overtime …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-323-pilot-program-establishing-temporary-overtime-ratesState Agencies Bulletin No. 2029
… Purpose: The purpose of this bulletin is to provide information and processing instructions regarding the implementation of a pilot program establishing a temporary overtime rate for … who work at DOCCS are affected. Background: The Department of Corrections and Community Supervision (DOCCS) has elected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2029-pilot-program-establishing-temporary-overtime-rate-overtime-eligibleState Agencies Bulletin No. 1658
… processed through PayServ. For Employees in Payroll Pool Code 50101 SFS Business Unit Dept. Value Program Value … 24115 10050 50108 For Employees in All Other Payroll Pool Codes SFS Business Unit Dept. Value Program Value Fund …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1658-2018-csea-tool-allowance-payment