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Saranac Central School District – Tuition Billing and Collections (2023M-90)
… enrolled at the District. Maintain a receivable control account in the District’s accounting records to ensure that … enrolled at the District. Maintain a receivable control account in the District’s accounting records for nonresident …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-tuition-billing-and-collections-2023m-90Pekin Fire Co. President Dipped Into Bell Jar
… Company President Lawrence Amacher Jr. was arrested today for allegedly stealing $1,800 from the company’s bell jar collection for his personal use, and falsifying records to hide his … the fire company’s games of chance, used to raise money for the company to aid their protection of the community. …
https://www.osc.ny.gov/press/releases/2019/04/pekin-fire-co-president-dipped-bell-jarCUNY Bulletin No. CU-799
… Dates: The health benefit rate changes are effective in paychecks dated October 31, 2024, for employees on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-799-city-new-york-health-benefit-rate-changesState Agencies Bulletin No. 337
… cycle payday of Wednesday, January 1, 2003 will be paid on Tuesday December 31, 2002 due to the New Year holiday, creating a 27th paycheck. As the check date is in the 2002 calendar year, the applicable wage and tax … will be applied in the employee's 2002 W-2. In year 2003, there will be 26 paychecks. Agency Actions Notify …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/337-december-31-2002-paychecksCUNY Bulletin No. CU-780
… affected employees of the changes communicated to agencies in the January 2024 memo sent from the City of New York, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-780-city-new-york-health-benefit-rate-changesState Agencies Bulletin No. 1953
… Reason Why SSN Not Verified. Reasons provided by SSA may include: SSN not in file (never issued to anyone) Name does not match: DOB and gender code not checked Other SSN … identified with a Reason Why SSN Not Verified of “ Name does not match: DOB and gender code not checked ” or “ Other …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1953-verification-employees-social-security-number-ssn-and-name-be-reportedMount Vernon Industrial Development Agency – Project Approval and Monitoring (2013M-364)
… The Mount Vernon Industrial Development Agency is located in the City of Mount Vernon in Westchester County and is governed by a Board of Directors … Its purpose is to promote, develop, encourage and assist in acquiring, constructing, improving, maintaining or …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/04/18/mount-vernon-industrial-development-agency-project-approvalTown of Greenport – Town Clerk Operations (2017M-3)
… Purpose of Audit The purpose of our audit was to review the Clerk’s financial operations for the period … 23, 2016. Background The Town of Greenport is located in Columbia County and has a population of approximately … approximately $4.87 million. Key Findings The Clerk did not issue press-numbered duplicate receipts for all …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greenport-town-clerk-operations-2017m-3Cheektowaga Economic Development Corporation (CEDC) – Revolving Loan Program (2021M-85)
… records were maintained. In 2019, CEDC wrote off two loans with balances totaling approximately $563,000 because the loans were not properly secured and the recipients had … fees are properly assessed and collected. Monitor active loans at least quarterly to ensure they are meeting job …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/11/05/cheektowaga-economic-development-corporation-cedc-revolvingTown of Dresden – Financial Condition and Town Clerk Operations (2016M-369)
… $1.1 million. Key Findings The Board appropriated more fund balance in the general fund than was actually available to finance operations in … Clerk's records. Key Recommendations Review estimates of fund balance at year-end and not budget to appropriate fund …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dresden-financial-condition-and-town-clerk-operations-2016m-369Town of Castile – Tax Collection Remittance (P1-24-23)
… Law). Key Findings The Clerk did not remit collections to the Town Supervisor (Supervisor) and Wyoming County … million to the County Treasurer in April 2024 instead of paying three separate required payments totaling … the Clerk’s records as required and, as a result, did not know that the Clerk was incorrectly remitting collections to …
https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-castile-tax-collection-remittance-p1-24-23Town of Middlebury – Tax Collection Remittance (P1-24-25)
… Key Findings The Tax Collector did not remit collections to the Town Supervisor (Supervisor) and Wyoming County … million to the County Treasurer in April 2024, instead of paying three separate required payments totaling $656,657 in … Collector’s records as required and, as a result, did not know that the Tax Collector was incorrectly remitting …
https://www.osc.ny.gov/local-government/audits/town/2025/01/10/town-middlebury-tax-collection-remittance-p1-24-25Walton Central School District – IT Asset Management (S9-22-24)
… inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key … officials did not appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to … audit walton school IT …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/walton-central-school-district-it-asset-management-s9-22-24State Comptroller DiNapoli Releases Municipal & School Audits
… audits were issued. Gates Fire District – Board Oversight of Long-Term Planning (Monroe County) The board and district … more than $7.5 million (80%) for 2020 through 2024. Town of Poestenkill – Credit Card Purchases (Rensselaer County) … unauthorized E-ZPass charges occurred. Charter School of Educational Excellence – Information Technology (IT) …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-school-auditsTown of Lexington – Town Clerk (2017M-188)
… and although the Clerk reimbursed Town officials $405, she has not yet compensated officials for the remaining …
https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-lexington-town-clerk-2017m-188State Comptroller DiNapoli Releases Municipal Audits
… late payments. The receiver did not create some sewer and water accounts and did not bill 70 accounts. Town of … records and bank statements. St. Lawrence County Industrial Development Agency – Local Development Corporation … period ($200,000 annually) to the St. Lawrence County Industrial Development Agency without a written agreement …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 1545
… Questions Agency questions may be directed to the payroll deduction mailbox. For more information regarding the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1545-escheatment-2015-uncashed-payroll-checksState Agencies Bulletin No. 1515
… to repay an overpayment Background Due to a change in the bank reconciliation process and the risk of personal checks … overpayments. Uncashed payroll checks, certified checks, bank checks, money orders and agency checks will be accepted. … from the employee, it should be deposited into the agency account. The agency should then write an agency check to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1515-acceptable-forms-payment-paycheck-reversals-ac230Town of Minerva – Payroll and Cash Receipts (2015M-342)
… withholdings for retirement and health insurance, and she was paid for leave valued at $8,235 that she had not earned and was not entitled to. The Board failed … and recovery of $8,235 from the clerk for leave time she was paid for that she had not earned. Establish …
https://www.osc.ny.gov/local-government/audits/town/2017/10/06/town-minerva-payroll-and-cash-receipts-2015m-342State Comptroller DiNapoli Releases Municipal Audits
… Additionally, the board did not provide adequate oversight to ensure the required financial information was filed in a … officials did not always use a competitive process to procure goods and services or ensure claims were properly …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-municipal-audits