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Copiague Union Free School District – Check Signing (2015M-181)
… checks using a flash drive that contains the Treasurer’s and District Clerk’s signatures, neither of whom was present … all checks in compliance with Education Law. The Treasurer and any other official whose signature is required should maintain custody of their signature flash drives and supervise their use. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/copiague-union-free-school-district-check-signing-2015m-181Portville Central School District – Financial Condition (2013M-384)
… School District is located in the Towns of Clarksville and Genesee in Allegany County and the Towns of Olean and Portville in Cattaraugus County. The District operates …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/portville-central-school-district-financial-condition-2013m-384Springville-Griffith Institute Central School District – Financial Management (2015M-221)
… or that correct entries were made for interfund loans on fund ledgers. District officials did not always pay … amount owed by each fund. Ensure that the payroll is based on contractual or Board-approved pay rates and supported by …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/springville-griffith-institute-central-school-district-financialSouth Kortright Central School District – Retiree Health Insurance Contributions (2016M-148)
… The Business Manager told us he has not prepared a reconciliation of the estimated premiums to the actual … verify that the proper amounts are billed. Design a reconciliation process to accurately adjust the initial …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/south-kortright-central-school-district-retiree-health-insuranceLockport City School District – Monitoring Transportation Contracts and Costs (2015M-200)
… City School District is located in the City of Lockport and portions of the Towns of Lockport, Cambria and Pendleton, in Niagara County. The District, which … bids or proposals for primary transportations services and the transportation consultant did not provide all of the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/lockport-city-school-district-monitoring-transportation-contracts-andLake George Central School District – Internal Controls Over Payroll (2013M-122)
… 1, 2011, through January 31, 2013. Background The Lake George Central School District is located in the Village of Lake George and the Towns of Lake George, Queensbury, Bolton, and Fort Ann in Warren and … Lake George Central School District Internal Controls Over Payroll …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/02/lake-george-central-school-district-internal-controls-over-payroll-2013mFabius-Pompey Central School District – Information Technology (2016M-237)
… February 29, 2016. Background The Fabius-Pompey Central School District is located in the Towns of Cazenovia, Cuyler, … FabiusPompey Central School District Information Technology 2016M237 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/fabius-pompey-central-school-district-information-technology-2016m-237Saratoga County – County Bridge Maintenance (S9-13-7)
… more difficult to determine when it is more economical to replace rather than repair a bridge. Key Recommendation …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/saratoga-county-county-bridge-maintenance-s9-13-7Saratoga Springs Public Library – Claims Processing (2014M-351)
… through June 30, 2014. Background The Saratoga Springs Public Library is a public school library located in the City of Saratoga … Saratoga Springs Public Library Claims Processing 2014M351 …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/saratoga-springs-public-library-claims-processing-2014m-351Summitville Fire Company – Cash Receipts and Disbursements (2016M-423)
… Purpose of Audit The purpose of our audit was to determine if Company … that all disbursements were approved and paid to the correct payee in the correct amount. Company officials did … sufficient documentation to indicate the amount of money received at each fundraising event and did not always …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/10/summitville-fire-company-cash-receipts-and-disbursements-2016m-423Stockport Volunteer Fire Company No. 1 – Selected Financial Activities (2015M-189)
… Committee is responsible for the Company’s overall general and financial affairs. Revenue for 2014 totaled approximately … $50,000. Key Findings The Treasurer did not prepare and submit formal monthly and annual financial reports in 2013 and 2014. The Executive …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/30/stockport-volunteer-fire-company-no-1-selected-financial-activities-2015mHuntington Union Free School District – Financial Condition (2015M-356)
… balance was used to finance operations so the District’s tax levy may have been higher than necessary to fund District … procedures to ensure it adopts more reasonable budgets to avoid raising more real property taxes than necessary. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/huntington-union-free-school-district-financial-condition-2015m-356Lumberland Fire Department Inc. – Controls Over Financial Activities (2014M-110)
Lumberland Fire Department Inc Controls Over Financial Activities 2014M110
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/lumberland-fire-department-inc-controls-over-financial-activities-2014m-110Ira Volunteer Fire Department, Inc. – Controls Over Financial Activities (2014M-266)
… the Department, which has a four-member Executive Board and a five-member Board of Directors, to provide fire … Key Recommendations Adopt financial policies and procedures that adequately segregate duties and provide oversight. Adopt a code of ethics. Implement a …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/24/ira-volunteer-fire-department-inc-controls-over-financial-activities-2014mHortonville Fire Company – Financial Activity (2014M-210)
… of our audit was to examine controls over the recording and reporting of financial activity for the period January 1, … audit of the Treasurer’s records. Death benefit payouts and grant activities were not included on reports to the … activity recorded by the Treasurer with bank statements and conduct an annual audit of the Treasurer’s records. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/08/hortonville-fire-company-financial-activity-2014m-210Germantown Fire District – Board Oversight (2014M-166)
… with a Commissioner’s spouse in 2013. The District does not have policies and procedures for key financial functions. Because the District does not have effective policies and procedures outlining …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/29/germantown-fire-district-board-oversight-2014m-166Unified Court System Bulletin No. UCS-307
… for manual payment of the April 2022 UCS Security and Law Enforcement Differential Payment (SLED). Affected … the Unified Court System of the State of New York (UCS) and the affected bargaining units (Bargaining Units DR, F8, SR, and SY), provides for an annual Security and Law Enforcement …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-307-april-2022-unified-court-system-ucs-security-and-lawDiNapoli: Financial Plan Outlook Has Improved; State Should Now Commit to Further Increasing Reserves
… Fiscal Year (SFY) 2021-22 Enacted Budget Financial Plan shows a remarkable improvement in the state’s financial … collections are up significantly, and our May Cash Report shows the state is $4 billion ahead of projections. It is … State Fiscal Year SFY 202122 Enacted Budget Financial Plan shows a remarkable improvement in the states financial …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-financial-plan-outlook-has-improved-state-should-now-commit-further-increasing-reservesState Police Bulletin No. SP-219
… on the Additional Pay page using Earnings Code EPA – Education Pymt-Inv/Trooper : Deptid 01060 Deptid 01069 Earnings code: EPA EPA Effective Date: 05/13/2021 05/27/2021 OT Eff Date: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-219-2021-state-police-education-paymentNew York State Comptroller DiNapoli: Wall Street Profits Rose in 2018, But Bonuses Fell
… decline in the financial markets in the fourth quarter of 2018, the securities industry still had a good year with … was still double the average annual salary in the rest of the City’s workforce. It’s too soon to say how the … growth in pretax profits for the broker/dealer operations of New York Stock Exchange member firms (the traditional …
https://www.osc.ny.gov/press/releases/2019/03/new-york-state-comptroller-dinapoli-wall-street-profits-rose-2018-bonuses-fell