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Tax Exemption Administration In the Towns of Babylon, Brookhaven, Huntington, Islip and Smithtown (2019MR-1)
… Assessors incorrectly calculated exemptions granted, some of which included Town-wide errors. Assessors granted … apply State equalization rate or other uniform rate of assessment to all properties listed on the Town’s …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2019/09/20/tax-exemption-administration-towns-babylon-brookhaven-huntington-islipUnified Court System Bulletin No. UCS-303
… automatic processing of the 2021 Year End Adjustments for Judges and Justices of the Unified Court System, and to … one salary; or The prorated statutory salary based on the number of calendar days served in the calendar year for … applicable. OSC Actions Exception Listings and Control-D Report Available Prior to Processing Exception listings and a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-303-2021-year-end-adjustment-judges-and-justices-unified-courtState Comptroller DiNapoli Releases Municipal & School Audits
… local government and school audits were issued. Town of Ballston – Water Fund Financial Operations (Saratoga … County) Officials did not provide adequate oversight of water fund operations. As a result, delinquent accounts … not accurately re-levied, and the town did not receive all of the revenue it was entitled to. Officials did not maintain …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Audits
… Manual (2021-S-22) Williamsburg, a New York City-based not-for-profit organization, is authorized by the State Education Department to provide … with Special Education Requirements – Evaluations (2022-F-26) The New York City Department of Education (DOE) is …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-auditsXVI.3.D Basis of Accounting/Measurement Focus – XVI. Financial Reporting
… Statement 1 GASB Statement No. 63 – Financial Reporting of Deferred Outflows of Resources, Deferred Inflows of Resources, and Net Position (GASB Codification Section …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3d-basis-accountingmeasurement-focusPort Jefferson Union Free School District - Claims Processing (2018M-055)
… Port Jefferson Union Free School District Claims Processing …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/port-jefferson-union-free-school-district-claims-processing-2018m-055Wyoming County - Hospital Cafeteria Cash Receipts (2018M-70)
… County Hospital and Skilled Nursing Facility (Hospital) cafeteria sales were properly collected, deposited and recorded. Key Findings Cash from cafeteria sales was not always deposited. The cafeteria manager did not ensure documentation to support the … Wyoming County Hospital Cafeteria Cash Receipts 2018M70 …
https://www.osc.ny.gov/local-government/audits/county/2018/08/31/wyoming-county-hospital-cafeteria-cash-receipts-2018m-70Dover Union Free School District - Information Technology (2018M-112)
… IT control weaknesses were communicated confidentially to District officials. Key Recommendations Develop procedures and controls that restrict access to inappropriate websites. Secure the server room so that … with our recommendations and indicated they have begun to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/dover-union-free-school-district-information-technology-2018m-112Warrensburg Central School District - Financial Condition Management (2017M-265)
… statutory limit. Five completed capital projects were not closed out. Key Recommendations Develop realistic estimates …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/warrensburg-central-school-district-financial-condition-management-2017mVillage of New Hempstead - Clerk-Treasurer's Duties (2018M-202)
… with statutes. Key Finding The Board engaged the services of a Certified Public Accountant (CPA) to perform duties that …
https://www.osc.ny.gov/local-government/audits/village/2019/01/18/village-new-hempstead-clerk-treasurers-duties-2018m-202Onondaga County – Sexual Harassment Prevention Training (S9-23-8)
… complete report – pdf] Audit Objective Determine whether County of Onondaga (County) employees and elected officials completed annual … not complete the annual SHP Training. Key Recommendation County officials should continue to monitor completion of … audit statewide county onondaga …
https://www.osc.ny.gov/local-government/audits/county/2023/09/08/onondaga-county-sexual-harassment-prevention-training-s9-23-8IX.12.G Check Clearance Patterns – IX. Federal Grants
… bank account each day after the state makes a disbursement of federal funds. That is, the clearance pattern reflects how … states to develop check clearance patterns for the purpose of: Timing the drawdown of selected federal programs, as with Medicaid beneficiary …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12g-check-clearance-patternsCUNY Bulletin No. CU-730
… Purpose The purpose of this bulletin is to notify agencies of an automatic dues increase for employees represented by DC37, Local 2054 in Bargaining Units TK, TY, and SF. Affected Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-730-district-council-37-dc37-local-2054-dues-increaseCUNY Bulletin No. CU-700
CUNY Bulletin No CU700
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-700-district-council-37-dc37-local-2054-dues-increaseCUNY Bulletin No. CU-699
… Purpose The purpose of this bulletin is to notify agencies of an automatic dues increase for employees represented by DC37, Local 983 in Bargaining Unit TM. Affected Employees Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-699-district-council-37-dc37-local-983-dues-increaseXII.5.H Appropriate Payment Amounts – XII. Expenditures
… SECTION OVERVIEW AND POLICIES In accordance with Article 7, Section 109 of the State Finance Law, Business Units cannot submit a voucher for payment unless goods or services and a proper invoice … have been received. Process and Document Preparation: With the implementation of the Statewide Financial System, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5h-appropriate-payment-amountsState Agencies Bulletin No. 1923
… Purpose The purpose of this bulletin is to notify agencies of an increase in dues for Police Benevolent Association of New York State, Inc. (University Police, Encon Police, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1923-police-benevolent-association-new-york-state-inc-pbanys-dues-increaseTown of New Hudson – Tax Collection (2021M-2)
… report - pdf ] Audit Objective Determine whether the Town of New Hudson (Town) Town Clerk (Clerk) recorded, deposited … Determine whether the Town of New Hudson Town Town Clerk Clerk recorded deposited and …
https://www.osc.ny.gov/local-government/audits/town/2021/04/01/town-new-hudson-tax-collection-2021m-2Glens Falls Common School District - Cash Management (2019M-177)
Determine if District officials maximized interest earnings
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/glens-falls-common-school-district-cash-management-2019m-177Ellicottville Central School District - Information Technology (2019M-14)
… officials did not provide IT security awareness training for individuals who used District IT assets. Employees accessed websites for social networking, shopping, travel and other personal … oversight of employee Internet use to ensure it complies with Board policies. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/ellicottville-central-school-district-information-technology-2019m-14