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Sharon Springs Central School District – Fund Balance Management (2022M-100)
… Objective Determine whether the Sharon Springs Central School District (District) Board of Education (Board) and … action. … Determine whether the Sharon Springs Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/sharon-springs-central-school-district-fund-balance-management-2022m-100Town of Stratford – Supervisor’s Records (2013M-11)
… for the highway fund which were funded primarily by sales tax, real property taxes, and State aid. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-stratford-supervisors-records-2013m-11Garrison Union Free School District – Information Technology (2023M-127)
… for IT equipment or develop an IT contingency plan. In addition to sensitive IT control weaknesses that we … they may not recover data and resume essential operations in a timely manner. 40 of the 115 enabled nonstudent network … nine laptops and one printer, were not properly recorded in the District’s inventory listing. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/19/garrison-union-free-school-district-information-technology-2023m-127Town of Bombay – Justice Court Operations (2015M-208)
… recording and reporting cash receipts, and did not compare manual cash receipt records to the bank deposits. Accurate … records were not maintained and bank reconciliations and accountability analyses were not performed. The Justices did … and disbursed and ensure that bank reconciliations and accountability analyses are prepared monthly. Establish …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-bombay-justice-court-operations-2015m-208Genesee Valley Central School District – Reserve Accounts and Extra-Classroom Activities (2014M-56)
… February 4, 2014. Background The Genesee Valley Central School District is located in Allegany County and is governed by an … Key Recommendations Adopt and implement a comprehensive policy for establishing and using reserve funds that …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/27/genesee-valley-central-school-district-reserve-accounts-and-extraVillage of Canton – Clerk-Treasurer’s Records and Reports (2021M-101)
… financial reports were not filed with the Office of the State Comptroller (OSC) for 2017-18, 2018-19, 2019-20, as …
https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-canton-clerk-treasurers-records-and-reports-2021m-101State Comptroller DiNapoli Releases Municipal Audits
… County Industrial Development Agency – Project Approval and Monitoring (Tompkins County) While the board evaluated … Agency’s efforts to monitor businesses’ job performance and tax exemptions. Officials did not obtain required … not ensure payments in lieu of taxes (PILOTs) were billed and paid in accordance with PILOT agreements. As a result, a …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-municipal-auditsTown of Genesee Falls – Fiscal Stress (2013M-146)
… The Town of Genesee Falls is located in Wyoming County and serves approximately 440 residents. The elected Town … establishing internal controls over financial operations and for maintaining sound financial condition. The Town’s general and highway funds’ budgeted appropriations for the 2013 …
https://www.osc.ny.gov/local-government/audits/town/2013/06/12/town-genesee-falls-fiscal-stress-2013m-146Town of Olive – Claims Processing and Information Technology (2012M-223)
… Purpose of Audit The purpose of our audit was to review the Town’s processes for claims auditing and … technology (IT) for the period January 1, 2011, to August 28, 2012. Background The Town of Olive is located … plan. Key Recommendations Establish written procedures to ensure claims are properly reviewed prior to authorizing …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-olive-claims-processing-and-information-technology-2012m-223Conclusion – Improving the Effectiveness of Your Claims Auditing Process
… when conducted effectively, it can identify claims that have violated or bypassed purchasing and other important … deliberate audit of claims is conducted, a message is sent to all officers and employees that this oversight function is … of your organization. OSC will be pleased to assist you with any questions you have regarding the information …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/conclusionSag Harbor Union Free School District – Child Care Program (2016M-211)
… Purpose of Audit The purpose of our audit was to review the District’s oversight of its child care program … fee schedule, who is eligible for financial assistance, how past due accounts are to be collected or the records to be maintained. The Director …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/sag-harbor-union-free-school-district-child-care-program-2016m-211North Syracuse Central School District – Payroll Access and Certification (2016M-178)
… of our audit was to evaluate the District’s controls over payroll user access and payroll certifications for the period July 1, 2014 through …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/north-syracuse-central-school-district-payroll-access-and-certificationBelfast Central School District – Procurement (2016M-317)
… Purpose of Audit The purpose of our audit was to examine the District’s procurement … Belfast Central School District is located in the Towns of Allen, Angelica, Belfast, Caneadea and New Hudson in … 340 students, is governed by an elected seven-member Board of Education. Budgeted general fund appropriations for the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/belfast-central-school-district-procurement-2016m-317Town of Wilson – Fuel Procurement and Monitoring (2024M-131)
… of Wilson (Town) officials properly procured, monitored and accounted for diesel and gasoline fuel. Key Findings Town officials did not … Specifically, the Highway Superintendent (Superintendent) and Town Board (Board) did not provide adequate oversight of …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-wilson-fuel-procurement-and-monitoring-2024m-131Islip Union Free School District – Payroll (2017M-291)
… a result of this audit. … Islip Union Free School District Payroll 2017M291 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/islip-union-free-school-district-payroll-2017m-291State Police Bulletin No. SP-122
… Union Dues (Code 205) and Agency Shop Fee (Code 263) for New York State Troopers who are in the bargaining units listed below. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-122-police-benevolent-association-pba-new-york-state-troopers-inc-dues-andState Police Bulletin No. SP-115
… Union Dues (Code 205 ) and Agency Shop Fee (Code 263 ) for New York State Troopers who are in the bargaining units listed below: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-115-police-benevolent-association-pba-new-york-state-troopers-inc-dues-andFort Plain Central School District - Claims Audit Process (2018M-50)
… were properly audited and approved prior to payment and in a timely manner. Noteworthy Achievements Due to the … were properly audited and approved prior to payment and in a timely manner. There were no recommendations as a result …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/fort-plain-central-school-district-claims-audit-process-2018m-50Unified Court System Bulletin No. UCS-173
… increase the biweekly deduction for Union Dues (code 229) and Agency Shop Fee (code 455) to $60.00. Agency Actions Notify affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-173-association-supreme-court-reporters-within-city-new-york-duesSUNY Bulletin No. SU-245
… agencies of a new after tax legal services deduction code for members of UUP. Affected Employees Employees in … code 522. The vendor will submit all transactions for enrollments, cancellations, and/or changes in a bi-weekly file. Agency update access is not available for this deduction. Agency Actions Notify affected employees. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-245-new-voluntary-deduction-code-united-university-professions