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Pine Bush Central School District – IT Asset Management (S9-22-21)

audit school pine bush IT

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/pine-bush-central-school-district-it-asset-management-s9-22-21

Newfield Central School District – IT Asset Management (S9-22-17)

… were not properly accounted for. Specifically: One mini desktop computer ($982) and one laptop ($500) could not be …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/newfield-central-school-district-it-asset-management-s9-22-17

VII.10.A Cash Advance Overview – VII. State Revenues and Appropriated Loan Receivables

… of cash advance accounts. The moneys are to be used in accordance with rules prescribed by the Comptroller which … receipts and disbursements to bank statements as described in Section 10.F - Cash Advance Reconciliations and Annual … funds should never be commingled with any other moneys in the custody of the agency or facility; and Annual review …

https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10a-cash-advance-overview

Town of Smithtown – Departmental Operations (2017M-66)

… The purpose of our audit was to examine Highway Department and Parks Department operations for the period January 1, … 31, 2016. Background The Town of Smithtown is located in Suffolk County and has a population of approximately … Board did not enter into written shared service agreements with any of the eight municipalities permitted to use Town …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-smithtown-departmental-operations-2017m-66

State Comptroller DiNapoli Releases Municipal Audits

… with 21 exemptions. Sixteen exemptions totaling $738,693 in town-exempted assessed value lacked one or more pieces of … $7,159 were not audited and approved by the board. In addition, the board did not audit and approve $14,000 … whether collections and corresponding deposits were in the form of checks or cash. The justices did not maintain …

https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-audits-0

Delevan Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-345)

… Purpose of Audit The purpose of our audit was to determine whether Company controls are … Volunteer Fire Company provides services for the Village of Delevan in Cattaraugus County. The Company is operated in …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/26/delevan-volunteer-fire-company-inc-internal-controls-over-financial

New York State Health Insurance Program – Payments by Empire BlueCross for Hospital Services for Ineligible Members

… December 31, 2018. About the Program The Department of Civil Service (Civil Service) administers the New York … plan is the Empire Plan, which serves about 1.1 million of the members. Civil Service contracts with Empire BlueCross … Eligibility and Accounting System (NYBEAS) as the system of record for member enrollment and eligibility information, …

https://www.osc.ny.gov/state-agencies/audits/2020/08/18/new-york-state-health-insurance-program-payments-empire-bluecross-hospital-services

Unified Court System Bulletin No. UCS-290.1

… employee’s taxable gross and reported on the employee’s Form W-2. The adjustments (AJR, ARC, ARO, and Retro (RXX)) … be returned with a completed Next of Kin Affidavit ( Form AC 934-P ), original death certificate and a Report of Check Exchange ( Form AC 1476-P ). If a Next of Kin Affidavit has been …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-2901-april-2020-state-new-york-unified-court-system-retroactive

Cleveland Hill Union Free School District – Financial Condition (2013M-272)

… million in operating surpluses, which caused unexpended surplus funds to exceed statutory limits in each of the past three years. For example, at June 30, 2013, unexpended surplus funds exceeded statutory limits by approximately $3.2 …

https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/cleveland-hill-union-free-school-district-financial-condition-2013m-272

XVII.2 Overview – XVII. Lapsing Appropriations

… 30 or the first business day following if June 30 falls on a non-business day. Local Assistance, Community Projects, … day. SUNY and CUNY State Operations and SUNY Aid to Localities appropriations lapse after close of business … day if March 31 falls on a non-business day. Guide to Financial Operations REV. 08/19/2016 … State Fiscal Year …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2-overview

Western New York Maritime Charter School – Financial Operations (2015M-124)

… Western New York Maritime Charter School, which is located in the City of Buffalo, is a public school financed by local, … and ensure that three written quotes are obtained, in accordance with Board policy. … Western New York Maritime …

https://www.osc.ny.gov/local-government/audits/charter-school/2015/10/02/western-new-york-maritime-charter-school-financial-operations-2015m-124

Marathon Joint Fire District – Investment Program (2023M-76)

… solicit interest rate quotes that may have resulted in higher interest earnings. As a result of our audit, the Board subsequently approved an investment policy in March 2023 and invested $653,000 into an investment fund …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/20/marathon-joint-fire-district-investment-program-2023m-76

Minerva Central School District – Financial Condition Management (2020M-60)

… District officials overestimated appropriations by a total of more than $2.1 million from 2016-17 through 2018-19 and … fund balance ranged between 18.5 and 31.1 percent of ensuing years’ appropriations, exceeding the 4 percent … the District’s unrestricted fund balance being in excess of the statutory limit. District officials did not develop a …

https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/minerva-central-school-district-financial-condition-management-2020m-60

City of Olean Housing Authority – Board Oversight (2016M-93)

… Background The City of Olean Housing Authority is located in the City of Olean, Cattaraugus County. The Authority, … or procedures to monitor its consultant’s performance in administering the Authority’s Capital Fund Program (CFP), … with the brokerage firm that assists the Director in managing the Authority’s investment activities. Key …

https://www.osc.ny.gov/local-government/audits/city/2016/07/29/city-olean-housing-authority-board-oversight-2016m-93

Huntington Union Free School District – Financial Condition (2015M-356)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Union Free School District is located in the Town of Huntington in Suffolk County. The District, which operates … students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal …

https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/huntington-union-free-school-district-financial-condition-2015m-356

CUNY Bulletin No. CU-451

… CUNY employees who had a health insurance rate change in paychecks dated July 12, 2012 Effective Date(s) … chart identifies the health Insurance deduction codes and the amounts of the adjustments to be calculated. … codes, are due an adjustment. Attachment: Employees with deduction codes that show a negative adjustment will …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-451-city-university-new-york-health-insurance-rate-adjustment

Town of Shandaken – Payroll (2013M-201)

… Purpose of Audit The purpose of our audit was to assess the Town’s payroll process for the period January 1, 2012, to January 31, 2013. Background The Town of Shandaken is … Secretary paid herself $5,538 that she was not authorized to receive and paid her husband, a Highway Department …

https://www.osc.ny.gov/local-government/audits/town/2013/10/02/town-shandaken-payroll-2013m-201

CUNY Bulletin No. CU-817

… Yonkers non-residents). Undeliverable Checks When a valid payroll check is undeliverable due to the agency’s inability … the agency should follow the Agency Actions identified in Payroll Bulletin No. 1786 – Non-Negotiated and/or Undeliverable New York State Payroll Checks. Checks issued to eligible employees who are …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-817-cuny-2025-rate-increases-electrician-titles