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York College – Time and Attendance Practices for Public Safety Staff
… Purpose To determine whether York College had adequate controls over the time and … governing laws, regulations, policies, and guidelines. York College (York) is a senior CUNY college located in … to ensure compliance with such policies and procedures. To York College: Develop and implement formal comprehensive …
https://www.osc.ny.gov/state-agencies/audits/2015/04/06/york-college-time-and-attendance-practices-public-safety-staffWilson Central School District – Reserves and Fuel Accountability (2016M-44)
… transfer excess funds to unrestricted fund balance or to other reserves and use the money in the debt reserve to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/wilson-central-school-district-reserves-and-fuel-accountability-2016m-44Palmyra-Macedon Central School District – Reserves and Fund Balance (2015M-336)
… Macedon and Walworth in Wayne County and Farmington and Manchester in Ontario County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/palmyra-macedon-central-school-district-reserves-and-fund-balance-2015mSelected Aspects of the Minority- and Women-Owned Business Enterprises Program
… annual MWBE goal plans and utilization reports, which are used to prepare an overall MWBE program report to the … five months), and six of the 10 agencies did not explain why significant amounts of their budgets were exempted and … mechanisms to periodically verify that certified MWBEs are at their address of record. Require analysts to obtain all …
https://www.osc.ny.gov/state-agencies/audits/2016/04/04/selected-aspects-minority-and-women-owned-business-enterprises-programRipley Central School District – Cost Savings and Budgeting (2014M-361)
… July 1, 2012 through August 28, 2014. Background The Ripley Central School District is located in the Town of Ripley in Chautauqua County. The District is governed by an … Ripley Central School District Cost Savings and Budgeting …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/03/ripley-central-school-district-cost-savings-and-budgeting-2014m-361Village of Scottsville – Budgeting Practices and Financial Condition (2015M-165)
… our audit was to review the Village’s budgeting practices and financial condition for the period June 1, 2013 through … a Village Board. Budgeted appropriations for the general and sewer funds for the 2015-16 fiscal year are approximately $1.76 million. Key Findings The Board and Village officials did not develop policies and procedures …
https://www.osc.ny.gov/local-government/audits/village/2015/11/13/village-scottsville-budgeting-practices-and-financial-condition-2015m-165Village of Owego – Clerk-Treasurer’s Office and Parking Tickets (2015M-30)
… Purpose of Audit The purpose of our audit was to determine if Village officials provided adequate oversight … and reconcile all cash balances in the accounting records to bank balances monthly. Ensure that the annual update …
https://www.osc.ny.gov/local-government/audits/village/2015/05/29/village-owego-clerk-treasurers-office-and-parking-tickets-2015m-30Village of Livonia – Board Oversight and Information Technology (2014M-221)
… was to review Board oversight of financial operations and information technology controls for the period June 1, … is located in the Town of Livonia in Livingston County and has a population of approximately 1,400.The Village is … each month for use in monitoring revenues, expenditures and reports for cash balances and cash flow. Ensure that the …
https://www.osc.ny.gov/local-government/audits/village/2015/01/09/village-livonia-board-oversight-and-information-technology-2014m-221Village of Cape Vincent – Payroll and Claims Auditing (2015M-131)
… through December 31, 2014. Background The Village of Cape Vincent is located in Jefferson County and has a population … Village of Cape Vincent Payroll and Claims Auditing 2015M131 …
https://www.osc.ny.gov/local-government/audits/village/2015/08/28/village-cape-vincent-payroll-and-claims-auditing-2015m-131Village of Franklinville – Police Payroll and Water Accountability (2014M-262)
… of our audit was to review the Village’s police payroll and water operations for the period June 1, 2012 through July … Village of Franklinville is located in Cattaraugus County and has a population of approximately 1,740. The Village is … Department payroll payments were not adequately supported and leave time was not properly accrued or used. Only 27 …
https://www.osc.ny.gov/local-government/audits/village/2015/03/13/village-franklinville-police-payroll-and-water-accountability-2014m-262Division of Housing and Community Renewal Bulletin No. DH-125
… Purpose The purpose of this bulletin is to inform the Division of Housing and Community Renewal of … equated to a grade (Grade 001-032) and whose annual salary is below the Job Rate of the employee’s grade on the payment … 2023 DC 37 RRSU Performance Advance provided the employee: Is in a BU67 position on the payment effective date; and Has …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-125-april-2023-district-council-37-dc-37-performanceTown of Nichols – Town Supervisor's Records and Reports (2022M-185)
… funds, where additional funding was not needed due to the casino revenues and did not levy the necessary property taxes … records created, the annual financial report (AFR) for 2020 and 2021 filed and the 2023 budget prepared by an … file AFRs timely. Adopt balanced budgets with appropriate real property tax levies that ensure equity among tax bases. …
https://www.osc.ny.gov/local-government/audits/town/2023/03/24/town-nichols-town-supervisors-records-and-reports-2022m-185DiNapoli Releases Fiscal Stress Scores for Villages and Some Cities
… State Comptroller Thomas P. DiNapoli today announced that … Stress Scores Data Files FSMS Search Tool Tool Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, search … State Comptroller Thomas P DiNapoli today announced that five …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-releases-fiscal-stress-scores-villages-and-some-citiesDivision of Housing and Community Renewal Bulletin No. DH-124
… made in a separate check or Direct Deposit regardless of when it is paid. The payment will be issued with the … same distribution will be applied. Undeliverable Checks: When a valid payroll check is undeliverable due to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-124-april-2023-district-council-37-dc-37-rent-regulationLyndonville Central School District – Procurement and Claims Audit (2022M-144)
… School District (District) Board of Education (Board) and District officials properly procured goods and services and audited and approved claims prior to payment. Key … Central School District District Board of Education Board and District officials properly procured goods and services …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/lyndonville-central-school-district-procurement-and-claims-audit-2022mWest Buffalo Charter School – Student Enrollment and Billing (2013M-314)
… Purpose of Audit The purpose of our audit was to examine the student … we found nine students’ files did not contain the required proof of residency; three instances where no date was on the … verification process. Key Recommendation Ensure that proof of residence documentation is current and maintained on …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/12/06/west-buffalo-charter-school-student-enrollment-and-billing-2013m-314Greenburgh Central School District – Payroll and Reserve Funds (2016M-242)
… our audit was to examine the District’s payroll procedures and reserve funds for the period July 1, 2014 through March … or establish sufficient compensating controls. Overtime and leave requests were not preapproved as required. There … is preapproved, that supporting documentation is retained and that overtime is preapproved. Adopt a reserve fund policy …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenburgh-central-school-district-payroll-and-reserve-funds-2016m-242Rye City School District – Payroll and Leave Accruals (2016M-169)
… evaluate the accuracy of the District’s payroll payments and to determine if the District properly accounted for leave … did not always manually enter the correct rates or hours, and there was no supervisory review of her work. Not all … Rye City School District Payroll and Leave Accruals 2016M169 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/rye-city-school-district-payroll-and-leave-accruals-2016m-169Remsen Central School District – Fund Balance and Reserves (2015M-306)
… audit was to review the District’s general fund balance and reserves for the period July 1, 2014 through July 31, … in the Towns of Remsen, Steuben, Trenton, Boonville and Forestport in Oneida County and the Towns of Ohio and Russia in Herkimer County. The … Remsen Central School District Fund Balance and Reserves 2015M306 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/remsen-central-school-district-fund-balance-and-reserves-2015m-306