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State Agencies Bulletin No. 1734
… for Payroll Check Reissues, Reversals, Exchanges, and Direct Deposit Returns during the SFS blackout period Affected Employees Employee whose direct deposit is returned from their financial institution for any reason, whose Direct Deposit is reversed due to an overpayment, who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1734-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returnsState Comptroller DiNapoli Releases School District Audits
… the district’s overtime costs may have been reduced by at least $167,000. District officials paid 20 employees …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-school-district-auditsState Agencies Bulletin No. 1899
… Deposit is reversed due to an overpayment, who request a check exchange, and who request a Payroll Check Reissue for … period ends. AC-230s submitted to reverse the overpayment in PayServ will continue to be received and audited by OSC. … AC-230s will not be processed to reverse the paycheck in PayServ until the corresponding direct deposit reversal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1899-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returnsState Agencies Bulletin No.1824
… for Payroll Check Reissues, Reversals, Exchanges and Direct Deposit Returns during the SFS blackout period. Affected Employees Employees whose Direct Deposits are returned from their financial institution for any reason, whose Direct Deposit is reversed due to an overpayment, who request …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1824-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returnsAccounts Payable Advisory No. 29
… the payment process to ensure claims are appropriate to pay. Agency heads may use a variety of resources and … area of review for the certification due by April 30, 2027. For the certification due by April 30, 2026, in … requirement. For the certification due by April 30, 2027, in addition to the annual certification of internal …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/29-internal-controls-certificationComptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Amani Public Charter School , Holland Central School … and the Onteora Central School District . “In an era of limited resources and increased accountability, it’s … vacation time did not show beginning and ending balances of vacation time available. Holland Central School District – …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … but they have not developed written policies or procedures to formalize this process. Fire Island Union Free School … officials appropriated fund balance that was not needed to fund the 2011-12, 2012-13 and 2014-15 budgets. The …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-audits-1Killawog Fire District – Controls Over Financial Operations (2013M-111)
… distinct and separate from the Town of Lisle and located in Broome County. The Board of Fire Commissioners (Board) … Develop a plan to reduce the amount of fund balance in a manner that benefits District taxpayers. Audit the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/28/killawog-fire-district-controls-over-financial-operations-2013m-111Child and Dependent Care Credit
… our examination was to identify potentially inappropriate Child and Dependent Care credits (credits) processed by the … to pursue legislation to allow the Department to obtain child care subsidy data directly from OCFS and ACS. Use the … our examination was to identify potentially inappropriate Child and Dependent Care credits credits processed by the …
https://www.osc.ny.gov/state-agencies/audits/2017/08/29/child-and-dependent-care-creditTown of Nichols – Town Supervisor's Records and Reports (2022M-185)
… 2021 filed and the 2023 budget prepared by an accounting firm. Transparency was impaired because the Town’s AFRs were …
https://www.osc.ny.gov/local-government/audits/town/2023/03/24/town-nichols-town-supervisors-records-and-reports-2022m-185Town of Hamburg - Finance Office (2023M-109)
… her own credit card purchases. The former Director was arrested in September 2022 for charges relating to her use of …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-hamburg-finance-office-2023m-109Salem Central School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-394)
… Purpose of Audit The purpose of our audit was to assess internal controls over … located in Washington County and is governed by the Board of Education which comprises five elected members. The … The student treasurers’ records were lacking one or more of the following items: profit and loss statements, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/salem-central-school-district-internal-controls-over-extra-classroomVillage of Painted Post – Board Oversight (2017M-92)
… October 24, 2016. Background The Village of Painted Post is located in the Town of Erwin in Steuben County and … Village of Painted Post Board Oversight 2017M92 …
https://www.osc.ny.gov/local-government/audits/village/2017/08/11/village-painted-post-board-oversight-2017m-92Elwood Union Free School District – Electronic Transfers (2014M-133)
… Purpose of Audit The purpose of our audit was to evaluate the District’s controls over electronic transfers … not have written policies, procedures or Board resolutions to govern electronic transfers. As a result, the Treasurer … electronic transfers, which should authorize individuals to perform electronic transfers and require District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/elwood-union-free-school-district-electronic-transfers-2014m-133Hannibal Fire Company – Misappropriation of Funds (2023M-59)
… in Company funds during an eight-and-a-half-year period. For example, he was able to: Disburse over $451,000 in … May 2022. These improper disbursements went unnoticed for years because the Board did not review bills (claims) …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/07/21/hannibal-fire-company-misappropriation-funds-2023m-59Town of Hempstead Sanitary District No. 7 – Post-Employment Payments, Claims Processing and Professional Services (2014M-198)
… Sanitary District No. 7 provides garbage collection and recycling pickup services to households and businesses in parts of the Town of Hempstead. The … District No 7 PostEmployment Payments Claims Processing and Professional Services 2014M198 …
https://www.osc.ny.gov/local-government/audits/district/2014/12/24/town-hempstead-sanitary-district-no-7-post-employment-payments-claims-processingNewark Valley Central School District – Procurement (2022M-60)
… of our audit, officials obtained a credit for this amount from the vendor. Seek competition for four of five …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/newark-valley-central-school-district-procurement-2022m-60Rochester Land Bank Corporation – Monitoring Subcontractor Performance (2016M-373)
… Land Bank’s monitoring of the Subcontractor’s performance for the period July 1, 2014 through June 9, 2016. Background … a seven-member Board of Directors, entered into a written agreement with the not-for-profit Rochester Housing … adequately monitor cash disbursements or profits from the sale of rehabilitated homes. There is no formal process to …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/rochester-land-bank-corporation-monitoring-subcontractor-performanceVillage of Riverside – Treasurer’s Misappropriation of Funds (2013M-349)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s financial operations for the … of the Village’s financial activities, the Treasurer was able to misappropriate as much as $83,000 of Village … did not ensure that the necessary supporting documentation was attached to the claims prior to approving them for …
https://www.osc.ny.gov/local-government/audits/village/2014/04/08/village-riverside-treasurers-misappropriation-funds-2013m-349State Comptroller DiNapoli Releases Municipal Audits
… or provide adequate fiscal oversight of the treasurer. As a result, district assets were not safeguarded. The board did … The board also did not conduct required audits or adopt a procurement policy, investment policy or code of ethics, as … the accounting records, with no oversight. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits