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Pittsford Central School District – Payroll (2021M-129)
… 63 employees we tested. However officials did not ensure: Payroll certifications were completed in a timely manner. Payroll process inefficiencies were identified and corrected. … and processing of direct deposits. Routinely review the payroll process for efficiency improvement opportunities. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/pittsford-central-school-district-payroll-2021m-129City of Peekskill – Financial Condition (2014M-105)
… condition to determine if City officials were effectively managing the City’s fund balance for the period January 1, … $35.3 million. Key Finding City officials are properly managing the City’s financial condition. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/city/2014/06/20/city-peekskill-financial-condition-2014m-105Deer Park Union Free School District – Bank Reconciliations (2016M-166)
… July 1, 2014 through December 31, 2015. Background The Deer Park Union Free School District is located in the Town … Deer Park Union Free School District Bank Reconciliations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/deer-park-union-free-school-district-bank-reconciliations-2016m-166Village of Remsen Audit Follow Up – 2020M-119-F
… report released in January 2021. Background The Village is located in Oneida County. The Village Board (Board) is responsible for managing the Village’s operations. Results …
https://www.osc.ny.gov/local-government/audits/village/2023/10/13/village-remsen-audit-follow-2020m-119-fCortland Housing Authority – Financial Condition (2015M-205)
… Purpose of Audit The purpose of our audit was to assess the Authority’s financial condition for the period … City of Cortland in Cortland County and was established to provide low-rent housing for qualified individuals. The …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/10/23/cortland-housing-authority-financial-condition-2015m-205Plainview-Old Bethpage Central School District - Retiree Health Insurance (2018M-148)
… Audit Objective Determine whether the District is paying health insurance premiums for deceased retirees or their dependents. Key Findings The District did not pay health insurance premiums for deceased retirees or their … of all retirees and their spouses and dependents receiving health insurance coverage. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/21/plainview-old-bethpage-central-school-district-retiree-health-insuranceDiNapoli Statement on Greenville Arrest for Alleged Theft of Taxpayer Funded Resources
… released the following statement regarding the arrest of Terry Williams for alleged theft of fuel from the Town of Greenville Highway Department. The … released the following statement regarding the arrest of Terry Williams for alleged theft of fuel from the Town of …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-statement-greenville-arrest-alleged-theft-taxpayer-funded-resourcesIX.7.D Cost Allocation – IX. Federal Grants
… of payroll costs across various federal projects. In addition, certain non-personal services may also be … can reasonably be assignable to such cost objective in accordance with relative benefits received. Agencies …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7d-cost-allocationII.3.C Budget Execution – II. New York State Financial Accounting
… Once the appropriation and segregation control records are established by the State Comptroller, the … Once the appropriation and segregation control records are established by the State Comptroller the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3c-budget-executionII.1 New York State Financial Accounting Overview – II. New York State Financial Accounting
… Comptroller’s responsibility for prescribing methods of accounting are provided in Article V, Section 8 of the State … New York State Financial Cycle. New York State Financial Accounting using the budgetary (cash) basis. … Comptrollers responsibility for prescribing methods of accounting New York State Financial Cycle New York State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii1-new-york-state-financial-accounting-overviewDiNapoli Statement on Charges Against Former Delhi Village Clerk
… her colleagues and the public by allegedly writing $4,788 in village checks to herself for her personal use. She now …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-statement-charges-against-former-delhi-village-clerkAccounts Payable Advisory No. 40
… to Financial Operations (GFO), Chapter XII, Section 5.E - Paying for Miscellaneous Charges has been added, with the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/40-misc-charge-amount-field-balancing-sectionAccounts Payable Advisory No. 48
… efficiencies for the State. Also, in the event of unclaimed funds, a standard name format increases the likelihood of …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/48-paying-single-payment-vendorTown of Amherst – Sexual Harassment Prevention Training (S9-23-9)
… officials completed annual sexual harassment prevention training (SHP Training). Key Findings SHP Training was provided to employees and elected officials. …
https://www.osc.ny.gov/local-government/audits/town/2023/09/22/town-amherst-sexual-harassment-prevention-training-s9-23-9Village of Lindenhurst – Sexual Harassment Prevention Training (S9-23-13)
… [read complete report – pdf] Audit Objective Determine whether Village of … employees and elected officials completed annual sexual harassment prevention training (SHP Training). Key Findings None of the Village’s …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/22/village-lindenhurst-sexual-harassment-prevention-training-s9-23-13Town of Sheldon – Financial Management (2017M-261)
… the Board effectively managed and monitored fund balance for the period January 1, 2014 through September 28, 2017. … 2,410. General and highway fund budgeted appropriations for 2017 totaled approximately $1.5 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-sheldon-financial-management-2017m-261Village of Fort Johnson – Claims Processing (2016M-324)
… was to examine the Village’s claims processing procedures for the period June 1, 2015 through June 30, 2016. Background … five-member Board of Trustees. Budgeted appropriations for the 2016-17 fiscal year total approximately $268,000. Key … claims are adequately documented, properly supported, for legitimate Village purposes and approved prior to …
https://www.osc.ny.gov/local-government/audits/village/2016/12/16/village-fort-johnson-claims-processing-2016m-324Chappaqua Central School District – Financial Condition (2015M-193)
… audit was to evaluate the District’s financial condition for the period July 1, 2013 through April 8, 2015. Background … five-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year were approximately $116.8 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/chappaqua-central-school-district-financial-condition-2015m-193Village of Voorheesville – Claims Processing (2014M-135)
… the Village’s internal controls over claims processing for the period June 1, 2012 through March 31, 2014. … five-member Board of Trustees. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $2.1 … claims processing were adequate to ensure that claims were for appropriate purposes, adequately supported and properly …
https://www.osc.ny.gov/local-government/audits/village/2014/07/25/village-voorheesville-claims-processing-2014m-135Village of Sharon Springs – Water Accountability (2014M-148)
… of our audit was to review the Village’s water operations for the period June 1, 2012 through March 10, 2014. … a five-member Board of Trustees. Budgeted appropriations for the 2013-14 fiscal year totaled $686,730. Key Finding … Key Recommendation Develop written policies and procedures for determining water accountability, including reconciling …
https://www.osc.ny.gov/local-government/audits/village/2014/09/26/village-sharon-springs-water-accountability-2014m-148