Search
Binghamton Housing Authority – Oversight of Financial Operations (2022M-87)
… either not properly separated or not adequately separated for rent receipts and cash disbursements. Payments totaling …
https://www.osc.ny.gov/local-government/audits/public-authority/2022/09/09/binghamton-housing-authority-oversight-financial-operations-2022m-87Village of Hancock – Insurance Withholdings (2022M-108)
… insurance premium contributions were accurately calculated and collected. Key Findings Village officials did not ensure … Board (Board) action to support the contribution rates for dental insurance. Four employees overpaid a total of … Deputy Clerk Treasurer (Deputy) did not adjust deductions for plan changes timely. Two retirees overpaid a total of …
https://www.osc.ny.gov/local-government/audits/village/2022/10/28/village-hancock-insurance-withholdings-2022m-108State Agencies Bulletin No. 852
… To notify agencies of a change to the processing schedule for AC 230s (Report of Check Returned for Refund or Exchange). Affected Employees Payroll Bulletin No. 791 provides a schedule for submitting AC 230s. Due to an Institution paycheck date …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/852-change-schedule-submitting-returned-paychecksState Agencies Bulletin No. 654-A
… five (5) digit sub-sort number appearing on the outside address area of the Direct Deposit Advice statement. … area of the Direct Deposit statement. Note: There is no change to the advice statement. The outside address area will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/654-addendum-additional-information-direct-deposit-advice-statement-addressState Agencies Bulletin No. 693
… The return address will be the employee’s agency name and payroll office address. Affected Employees All New York State … Albany, New York, 12236”. The employee’s agency name and payroll office address will now be printed on all Direct … and February 21, 2007 (Administration). Note: Payroll checks are not affected by this change. Agency Action …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/693-agency-return-address-direct-deposit-advice-statementsCity of Mount Vernon – Payroll (2014M-347)
… Purpose of Audit The purpose of our audit was to determine if City officials provided sufficient oversight … 21, 2014. Background The City of Mount Vernon is located in Westchester County and has a population of approximately … payroll and related benefits. Key Findings The Council has not adopted policies related to payroll. The payroll …
https://www.osc.ny.gov/local-government/audits/city/2015/02/13/city-mount-vernon-payroll-2014m-347Long-Term Expected Contribution Rates – What Every Employer Should Know
… rates to the actual annual contribution rates from for both Employees’ Retirement System (ERS) and Police and …
https://www.osc.ny.gov/retirement/employers/partnership/long-term-expected-contribution-ratesBethlehem Central School District – In-School Internet Connectivity S9-22-1
… resolution. Our audit focused on the Internet connectivity in school buildings and did not look at the surrounding …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2022/07/15/bethlehem-central-school-district-school-internet-connectivity-s9-22-1Town of Stockport – Disbursements (2013M-216)
… the Board properly monitored the Town’s disbursements for the period January 1, 2012, to January 22, 2013. … members. The general and highway funds’ adopted budgets for the 2013 fiscal year are $433,291and $509,851, … check sequence was complete and all checks were accounted for. Five out of 674 checks totaling $6,257 were issued and …
https://www.osc.ny.gov/local-government/audits/town/2013/09/27/town-stockport-disbursements-2013m-216Crown Point Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-26)
… Central School District (District) used District resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff. Key Findings The District did not provide mental health training as required to all staff …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/crown-point-central-school-district-mental-health-training-component-newHerkimer County Industrial Development Agency – Project Approval and Monitoring (2022M-28)
… Key Recommendations Ensure project application information is supported by adequate documentation and complete CBAs …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/07/01/herkimer-county-industrial-development-agency-projectTown of Southold-Peconic Bay Community Preservation Fund (P7-23-24
… administered the Peconic Bay Community Preservation Fund (CPF) to ensure that all collections were properly … administered the Peconic Bay Community Preservation Fund CPF to ensure that all collections were properly …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-southold-peconic-bay-community-preservation-fund-p7-23-24Town of East Hampton – Peconic Bay Community Preservation Funds (P7-23-23)
… examined were properly supported, recorded and deposited in full and that disbursements were proper and supported. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-east-hampton-peconic-bay-community-preservation-funds-p7-23-23Village of Alden – Ambulance Service Billing and Collection (2016M-321)
… Purpose of Audit The objective of our audit was to review ambulance service billing and collection procedures … July 27, 2016. Background The Village of Alden is located in Erie County. The Village, which has a population of … is approximately $2.3 million. Key Findings The Board has not adopted written policies and procedures for ambulance …
https://www.osc.ny.gov/local-government/audits/village/2017/01/06/village-alden-ambulance-service-billing-and-collection-2016m-321Schenectady City School District – Math Workbook Inventory (2023M-65)
… inventory records and ordered excessive quantities of workbooks. As a result, officials ordered 4,126 sets (each set serves one student) of workbooks that cost $143,036, which were not needed during … did not maintain a comprehensive perpetual inventory of workbooks, nor did they perform annual inventory counts at …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/schenectady-city-school-district-math-workbook-inventory-2023m-65Village of Greene – Investment Program (2023M-112)
… monthly cash flow forecasts to estimate funds available for investment. Monitor investments. Formally solicit … investment procedures to convey management’s expectations for managing the Village’s investment program. Annually …
https://www.osc.ny.gov/local-government/audits/village/2023/12/01/village-greene-investment-program-2023m-112Town of Vestal – Former Police Chief’s Separation Agreement (2023M-58)
… a severance payment within a separation agreement, which in turn helps promote transparency. Town officials agreed …
https://www.osc.ny.gov/local-government/audits/town/2023/11/22/town-vestal-former-police-chiefs-separation-agreement-2023m-58Village of Holley – Financial Condition of the Water and Sewer Funds (2014M-334)
… The water and sewer funds relied on interfund advances from the general fund to help finance operations. The Board … records. The Board has not created a multiyear financial plan. Key Recommendations Develop a plan to repay outstanding interfund loans or authorize …
https://www.osc.ny.gov/local-government/audits/village/2015/04/03/village-holley-financial-condition-water-and-sewer-funds-2014m-334East Quogue Union Free School District – Selected Payroll Practices and Information Technology (2014M-44)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over payroll and information technology for the period of July 1, 2012 through August 30, 2013. Background The East …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/east-quogue-union-free-school-district-selected-payroll-practices-andBuffalo City School District – Oversight of Field Activities at the Service Center (2014M-270)
… $806.6 million. Key Findings District supervisors do not provide adequate oversight of Information Technology … and at another school district. District officials do not adequately monitor or review the number of work …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/11/buffalo-city-school-district-oversight-field-activities-service-center