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Town of Benson – Financial Condition (2013M-77)

… year because the Supervisor does not maintain accounting records in a timely manner. As of December 2012, the Supervisor had not made postings to the accounting records since March 2012. Because the Supervisor did not maintain the accounting records in a timely manner, she could not prepare periodic …

https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-benson-financial-condition-2013m-77

Discovery Charter School – Network and Financial Software Access Controls (2022M-156)

… and financial software access controls were adequate. As a result, data and personal, private and sensitive … at greater risk for unauthorized access, misuse, or loss. In addition to finding sensitive information technology (IT) … and three individuals unnecessarily shared access to a user account with administrative permissions. As a result, …

https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/17/discovery-charter-school-network-and-financial-software-access-controls

Long Lake Central School District – Payroll (2016M-90)

… audit was to evaluate the District’s payroll procedures for the period July 1, 2014 through November 30, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $3.9 million. … were not adequately segregated because she was responsible for collecting employees’ time records; recording the hours …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/long-lake-central-school-district-payroll-2016m-90

Real Property Tax Cap Information - Glossary

… increases to the average actuarial contribution rate of pension funds over 2 percentage points from PFY's …

https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-information-glossary

CUNY Bulletin No. CU-372

… Purpose To explain the agency procedures for reporting rate increases and adjustments for "miscellaneous earnings." … hired before August 1, 2006 will be paid at the new salary rates. Any Auto Mechanics, Auto Mechanics (CUNY) or … rows that exist on the employee’s Job Data page. Reporting Retroactive Adjustments for All Miscellaneous Earnings The …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-372-retroactive-and-current-salary-rate-increases-auto

SUNY Bulletin No. SU-326

… purpose of this bulletin is to provide agency instructions for processing the Downstate Location Stipend. Affected … the 2019-2023 Agreement between the State of New York and the Communications Workers of America/Graduate Student Employees Union, provides for a location adjustment to employees whose work site is New …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-326-suny-downstate-location-stipend-gsnu-employees-represented

IV.2 Governing State Statutes – IV. Accounting Codes - Uses and Descriptions

… There are numerous State statutes which govern how financial transactions are recorded in the SFS, and many … of the state and each of its agencies; for all advances to each agency; for all appropriations and reappropriations … … There are numerous State statutes which govern how financial transactions are recorded in the SFS and many …

https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv2-governing-state-statutes

SUNY Bulletin No. SU-303

… purpose of this bulletin is to provide agency instructions for processing the Downstate Location Stipend. Affected … the 2019-2023 Agreement between the State of New York and the Communications Workers of America/Graduate Student Employees Union, provides for a location adjustment to employees whose work site is New …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-303-suny-downstate-location-stipend-gsnu-employees-represented

Refunds – Divorce and Your Benefits

… Occasionally, a member may be entitled to a refund of contributions due to tier reinstatement , … file, NYSLRS’ Matrimonial Unit will determine whether the entire refund can be paid to the member or whether a …

https://www.osc.ny.gov/retirement/members/divorce/refunds

Town of Frankfort - Board Oversight (2018M-58)

… complete report - pdf] Audit Objective Determine whether the Town Board (Board) provided adequate oversight over … disbursements were supported and authorized. Key Findings The Board did not establish compensating controls to help oversee the former Supervisor’s work. Our tests of check disbursements totaling $1.4 million disclosed three …

https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-frankfort-board-oversight-2018m-58

Quogue Union Free School District – Financial Condition Management (2017M-196)

… Purpose of Audit The purpose of our audit was to determine whether the Board and District officials … million. Key Findings Unrestricted fund balance increased to $2.9 million as of June 30, 2017, or 37 percent of the … appropriations, and has exceeded the statutory limit by 19 to 33 percentage points from 2012-13 through 2016-17. The …

https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/quogue-union-free-school-district-financial-condition-management-2017m

Town of Washington – Information Technology (2013M-164)

… may not understand or be prepared to fulfill their legal obligation to notify affected individuals. Key …

https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-washington-information-technology-2013m-164

Town of Mount Pleasant – Financial Condition (2013M-303)

… Purpose of Audit The purpose of our audit was to examine the Town’s financial condition for the period January 1, 2012, to August 13, 2013. Background The Town of Mount Pleasant is … $2.4 million over the past five years, due primarily to the Board relying on fund balance as a financing source …

https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-mount-pleasant-financial-condition-2013m-303

Brighton Memorial Library – Board Oversight (2015M-116)

… Purpose of Audit The purpose of our audit was to evaluate the Board’s oversight of Library operations for … not complete a proper audit of claims from vendors prior to payment. The Library had accumulated over $760,000 in … funds as of the end of 2014, with no formal written plan to use the money. Most of the private funds are improperly …

https://www.osc.ny.gov/local-government/audits/library/2015/08/28/brighton-memorial-library-board-oversight-2015m-116

Town of Rensselaerville - Real Property Tax Exemption Administration (2019M-207)

… [read complete report - pdf] Audit Objective Determine whether the Town … exemptions lacked supporting documentation necessary for the Assessors to determine that the building was … fide agricultural or horticultural production carried on for profit. The Assessors did not review the exemptions …

https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-rensselaerville-real-property-tax-exemption-administration-2019m-207

Islip Fire District – Financial Condition (2020M-25)

… a result, the unrestricted fund balance deficit increased to as much as $171,492 during the audit period. Did not … In addition, the Board transferred unavailable funds to its capital reserves, and expended funds from reserves … without adequate public notice; for example, transfers to reserves totaling $593,941 and expenditures from reserves …

https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/islip-fire-district-financial-condition-2020m-25

Incarcerated and Death Matches

… Purpose Our Office examined $1.4 billion in payments for more than 17 million in medical and other service charges … upon conviction of a felony shall be deemed ineligible for all benefits. Furthermore, NYSIF will not pay for medical and other service charges that occur subsequent …

https://www.osc.ny.gov/state-agencies/audits/2017/08/09/incarcerated-and-death-matches

Altmar-Parish-Williamstown Central School District – Financial Condition (2015M-232)

… Purpose of Audit The purpose of our audit was to assess the District’s financial condition … Central School District is located in the Towns of Albion, Amboy, Hastings, Mexico, Orwell, Parish, Richland, …

https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/altmar-parish-williamstown-central-school-district-financial-condition

Deer Park Union Free School District – Fuel and Vehicle Inventory (2023M-152)

… Officials did not:  Maintain accurate inventory records of vehicle additions and disposals. There were discrepancies … with 19 vehicle inventory records. Obtain Board of Education (Board) approval prior to disposing of vehicles and promptly remove vehicles from insurance …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/deer-park-union-free-school-district-fuel-and-vehicle-inventory-2023m-152

Village of Alden – Ambulance Service Billing and Collection (2016M-321)

… of our audit was to review ambulance service billing and collection procedures for the period June 1, 2013 through … Key Findings The Board has not adopted written policies and procedures for ambulance service billing and collection. An outside billing agent creates billing …

https://www.osc.ny.gov/local-government/audits/village/2017/01/06/village-alden-ambulance-service-billing-and-collection-2016m-321