Search

Town of Amity - Town Clerk (2018M-183)

… Findings We reviewed 184 tax payments totaling $237,500 and found they were recorded properly and deposited intact but were not always remitted to the … Cash receipts totaling $238,321 were deposited between one and 15 days past the required date of deposit. The Board did …

https://www.osc.ny.gov/local-government/audits/town/2018/01/11/town-amity-town-clerk-2018m-183

Onondaga County Probation Department - Financial Operations (2018M-147)

… Recommendations Review and update policies and procedures for the enforcement of County fees and ensure staff properly … adequate cash collection and disbursement procedures for restitution and County fees. Establish procedures to …

https://www.osc.ny.gov/local-government/audits/county/2018/11/16/onondaga-county-probation-department-financial-operations-2018m-147

State Agencies Bulletin No. 1973

… of ERS Plan Type 87 are affected. Background In accordance with Chapter 504 of the Laws of 2009, Legislation established …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1973-tier-5-pensionable-overtime-earnings-limit-calendar-year-2022-employees

Comptroller DiNapoli Releases School Audits

… audits of the Avoca Central School District , Fire Island Union Free School District , Rome City School District and the Roosevelt Union Free School District . “In an era of limited resources … or procedures to formalize this process. Fire Island Union Free School District – Leave Accruals (Suffolk County) …

https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-audits-1

What Is a Claim? – Improving the Effectiveness of Your Claims Auditing Process

… Basically, a claim is a demand presented for the payment of money due for goods … by the local government or school district, so long as it is properly itemized and provides all the information, … for audit. Using a standard claim form as a cover sheet is desirable because required information is presented in a …

https://www.osc.ny.gov/local-government/publications/claims-auditing-process/what-claim

Conclusion – Improving the Effectiveness of Your Claims Auditing Process

… saying goes, "the buck stops here;" nothing could be more true when an improper or poorly documented claim is rejected, or even held temporarily, until it meets …

https://www.osc.ny.gov/local-government/publications/claims-auditing-process/conclusion

Village of Hewlett Neck – Treasurer’s Duties (2022M-159)

… operations. Implement corrective action to the CPA management letter recommendations. Village officials …

https://www.osc.ny.gov/local-government/audits/village/2023/03/31/village-hewlett-neck-treasurers-duties-2022m-159

Rockville Centre Union Free School District – Information Technology (2023M-140)

… complete report – pdf] Audit Objective Determine whether Rockville Centre Union Free School District (District) … Determine whether Rockville Centre Union Free School District District …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/rockville-centre-union-free-school-district-information-technology-2023m

Miller Place Fire District – Credit Cards (2024M-58)

… – pdf] Audit Objective Determine whether the Miller Place Fire District (District) Board of Fire Commissioners … Determine whether the Miller Place Fire District District Board of Fire Commissioners …

https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/13/miller-place-fire-district-credit-cards-2024m-58

City of Yonkers – Separation Payments and Health Insurance Buyouts of Yonkers City School District Employees (2024M-36)

… School District (District) employees’ separation payments and health insurance buyouts were accurate. Key Findings … not always ensure District employees’ separation payments and health insurance buyouts were accurate. Officials also … certain employees did not receive separation payments and health insurance buyouts in accordance with contractual …

https://www.osc.ny.gov/local-government/audits/city/2024/07/26/city-yonkers-separation-payments-and-health-insurance-buyouts-yonkers-city-school

Schuyler County Industrial Development Agency – Project and Sublease Approval and Monitoring (2014M-369)

… Audit The purpose of our audit was to review the Agency’s management practices for the period January 1, 2013 through …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schuyler-county-industrial-development-agency-project-and

Columbia County Department of Weights and Measures –Internal Controls Over Revenue Collection (2013M-400)

… The Department does not charge inspection fees up to the maximum amounts permitted by Regulation. If the Department … and regularly review and update them. Consider whether penalty and fee schedules should be amended so that the Department can …

https://www.osc.ny.gov/local-government/audits/county/2014/05/02/columbia-county-department-weights-and-measures-internal-controls-over-revenue

Global Concepts Charter School – Cash Disbursements (2017M-126)

… and bylaws were followed and at times allowed the Board Chair to control all aspects of the disbursement and … must have dual signatures and may be signed by the Board Chair or his or her designee, but the bylaws designate the …

https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/02/global-concepts-charter-school-cash-disbursements-2017m-126

Town of Minisink – Payroll and Fire Protection and Ambulance Contracts (2017M-14)

… of our audit was to review controls over payroll and fire protection and ambulance contracts for the period January 1, … hearings as required before entering into and signing fire protection and ambulance service contracts. Key … Town of Minisink Payroll and Fire Protection and Ambulance Contracts 2017M14 …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-minisink-payroll-and-fire-protection-and-ambulance-contracts-2017m-14

Town of Halfmoon – Financial Condition of the General and Highway Funds (2013M-55)

… to evaluate the Town’s financial condition of the general and highway funds for the period January 1, 2011, to … The Town of Halfmoon is located in Saratoga County and has a population of approximately 21,500. The Town is governed by a Board that comprises a Town Supervisor and four Councilmen. The Town’s general fund budget for the …

https://www.osc.ny.gov/local-government/audits/town/2013/08/06/town-halfmoon-financial-condition-general-and-highway-funds-2013m-55

Village of Albion – Water and Sewer Rents (2013M-108)

… 15, 2013. Background The Village of Albion is located in the Town of Albion in Orleans County and has approximately 6,000 residents. The … appropriations for the general, water and sewer funds in the 2012-13 fiscal year totaled $6.5 million. Key Findings …

https://www.osc.ny.gov/local-government/audits/village/2013/06/21/village-albion-water-and-sewer-rents-2013m-108

Bolton Central School District – Financial Condition (2013M-58)

… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2009, to November 30, 2012. Background The Bolton Central School … than $690,000 of unexpended surplus funds each year, for a total exceeding $2.1 million over a three-year period to …

https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/bolton-central-school-district-financial-condition-2013m-58

Thank you for subscribing to the Comptroller's Weekly Newsletter!

Thank you for subscribing to the Comptroller's Weekly Newsletter!