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City of Ogdensburg - Payroll Processing – (2014M-207)
… totals into the central accounting records, but does not review the individual employee names and respective … segregate the payroll clerk’s duties so that one person does not control all significant aspects of the payroll …
https://www.osc.ny.gov/local-government/audits/city/2014/09/26/city-ogdensburg-payroll-processing-2014m-207CUNY Bulletin No. CU-299
… To explain procedures for entering payments into the Time Entry page. Affected Employees CUNY employees who elect … Earn Code HBB and enter the following information into the Time Entry page: Earnings Begin Date: Enter the last date of … explains procedures for entering payments into the Time Entry page …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-299-cuny-health-benefits-buy-out-waiver-program-payment-cycleCUNY Bulletin No. CU-279
… Affected Employees CUNY employees who elect to participate in the Health Benefits Buy Out Waiver Program and are also … Background The Health Benefits Buy Out Waiver Program is authorized under IRC Section 125 and administered under … Program. Effective Date(s) Payment will be included in the employee’s regular paycheck or direct deposit advice …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-279-cuny-health-benefits-buy-out-waiver-program-payment-cycleSweet Home Central School District – Financial Management (2016M-207)
… The Sweet Home Central School District is located in the Towns of Amherst and Tonawanda in Erie County. The District, which operates six schools with … officials improperly set aside more than $6.5 million in a debt reserve. Because District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/sweet-home-central-school-district-financial-management-2016m-207Volunteer Firemen’s Benevolent Association of North Tonawanda – Foreign Fire Insurance Tax Moneys (2014M-208)
… the Association’s use and reporting of foreign fire insurance tax moneys for the period January 1, 2013 through … 2013, the Association received $65,878 in foreign fire insurance tax moneys and spent $53,322 of these funds on … Benevolent Association of North Tonawanda Foreign Fire Insurance Tax Moneys 2014M208 …
https://www.osc.ny.gov/local-government/audits/city/2014/10/31/volunteer-firemens-benevolent-association-north-tonawanda-foreign-fire-insurance-taxCity of New Rochelle - Elevator Inspections (2018M-62)
… complete report - pdf] Audit Objective Determine whether the City Bureau of Buildings (Bureau) officials ensured that … as required by the New York State Uniform Fire Prevention and Building Code (Code) or the City of New Rochelle’s (City) … of these property owners. Bureau officials did not follow up on violations/ deficiencies on the inspection reports …
https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-new-rochelle-elevator-inspections-2018m-62Town of Oswego – Financial Condition and Information Technology (2017M-290)
… 2016 through June 30, 2017. Background The Town of Oswego is located in Oswego County and has a population of approximately 7,900. The Town is governed by an elected five-member Town Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/town/2018/03/09/town-oswego-financial-condition-and-information-technology-2017m-290Village of Stillwater – Capital Project and Settlement Award Accounting (2017M-163)
… April 30, 2017. Background The Village of Stillwater is located in the Town of Stillwater in Saratoga County and is governed by a five-member Board of Trustees. General fund …
https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-stillwater-capital-project-and-settlement-award-accounting-2017m-163More About This Retirement Plan – State Police Plan
… the benefits available to Tier 2, 5 and 6 members of the Police and Fire Retirement System (PFRS) covered by … 4 in PFRS.) These benefits are provided by Section 381-b of the New York State Retirement and Social Security Law … and Local Retirement System, headed by the Comptroller of the State of New York, administers this plan. Our main …
https://www.osc.ny.gov/retirement/publications/1518/more-about-retirement-planSouth Jefferson Central School District – Community Services (2016M-343)
… July 1, 2014 through May 9, 2016. Background The South Jefferson Central School District is located in the Towns of Adams, Ellisburg, … Lorraine, Rodman, Rutland, Watertown and Worth in Jefferson County; the Town of Boylston in Oswego County; and … South Jefferson Central School District Community Services 2016M343 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/south-jefferson-central-school-district-community-services-2016m-343Pavilion Central School District – Financial Management (2017M-62)
… July 1, 2013 through February 21, 2017. Background The Pavilion Central School District is located in Genesee, … Pavilion Central School District Financial Management 2017M62 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/23/pavilion-central-school-district-financial-management-2017m-62Wyoming Central School District – Financial Management (2016M-67)
… July 1, 2012 through January 29, 2016. Background The Wyoming Central School District is located in the Town of … of Attica, Covington, Middlebury, Perry and Warsaw in Wyoming County. The District, which operates one school with … Wyoming Central School District Financial Management 2016M67 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/wyoming-central-school-district-financial-management-2016m-67South Huntington Union Free School District – Financial Condition (2016M-132)
… our audit was to review the District’s financial condition for the period July 1, 2014 through December 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $156.1 … more than $3 million of unrestricted fund balance for costs related to other post-employment benefits (OPEB) …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/south-huntington-union-free-school-district-financial-condition-2016m-132Town of Queensbury – Justice Court (S9-14-2)
… 16,856 payments totaling approximately $2.23 million in fines, surcharges and fees from January 1, 2012 through … to the State’s Department of Motor Vehicles (DMV) in a timely manner. We found weaknesses with the Court’s … that tickets are properly reported, as paid or enforced, in a timely manner. Assess the risk areas in the Court …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-queensbury-justice-court-s9-14-2Brentwood Union Free School District – Fund Balance and Hiring Practices (2016M-251)
… The purpose of our audit was to assess the District’s fund balance and examine the procedures for hiring … 2014-15 that appropriated a total of $60.8 million in fund balance to finance operations but used only $5.6 million of the appropriated fund balance. District officials could not provide Board …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/22/brentwood-union-free-school-district-fund-balance-and-hiring-practicesFonda-Fultonville Central School District – Payroll (2015M-118)
… Purpose of Audit The purpose of our audit was to examine the District’s payroll process for the period July … performed by the Deputy were accurate by tracing them to source records. District officials did not review the … Routinely generate and review payroll change reports to promptly identify, investigate and resolve any payroll …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/fonda-fultonville-central-school-district-payroll-2015m-118Town of Western - Supervisor’s Records and Reports (2022M-184)
… and did not file required annual financial reports. As a result, the Town Board’s (Board’s) ability to monitor the Town’s financial operations and make sound … not have accurate financial records and has been unable to obtain bonding for a capital project. In addition, the …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-western-supervisors-records-and-reports-2022m-184Gloversville Enlarged School District – IT Asset Management (S9-22-12)
… to confirm they were inventoried. We found 37 percent of the sampled assets were not properly accounted for. … Nine Chromebooks, including, four with a total cost of $856 and five with an estimated total cost of $1,070 based on recent purchases could not be located but …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/gloversville-enlarged-school-district-it-asset-management-s9-22-12Central Valley Central School District – IT Asset Management (S9-22-7)
… (District) officials appropriately tracked, inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … not properly accounted for. Specifically: Two Chromebooks with a combined estimated cost of $430 based on recent …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/central-valley-central-school-district-it-asset-management-s9-22-7Walton Central School District – IT Asset Management (S9-22-24)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … officials cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. We … and four without recorded costs) were not inventoried. In addition, annual inventories were not conducted and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/walton-central-school-district-it-asset-management-s9-22-24