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Johnsburg Central School District – Payroll (2014M-174)
… Ensure that all employees and supervisors review and sign timecards or time sheets certifying that the hours …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/johnsburg-central-school-district-payroll-2014m-174Orange County Soil & Water Conservation District – Financial Operations (2015M-238)
… year totaled approximately $570,000. Key Findings Board meeting minutes were not transparent, as motions were not … in a timely manner. Key Recommendations Ensure that meeting minutes provide a clear record of Board actions, key …
https://www.osc.ny.gov/local-government/audits/district/2015/12/04/orange-county-soil-water-conservation-district-financial-operations-2015m-238Village of Cape Vincent – Payroll and Claims Auditing (2015M-131)
Village of Cape Vincent Payroll and Claims Auditing 2015M131
https://www.osc.ny.gov/local-government/audits/village/2015/08/28/village-cape-vincent-payroll-and-claims-auditing-2015m-131Town of Orangetown – Overtime (2017M-48)
… disclosed discrepancies between these three records in 24 of 50 instances tested. Key Recommendations Adopt … based on historical or other known trends. Monitor or control the overtime budgets throughout the year and make …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-orangetown-overtime-2017m-48Town of Brasher – Spending of Casino Compact Money (2013M-131)
Town of Brasher Spending of Casino Compact Money 2013M131
https://www.osc.ny.gov/local-government/audits/town/2013/07/26/town-brasher-spending-casino-compact-money-2013m-131Bayport-Blue Point Public Library – Employee Leave Accruals and Procurement (2013M-385)
… 1, 2012 through July 31, 2013. Background The Bayport-Blue Point Public Library is an autonomous entity, chartered by … County. It serves the residents of the Bayport-Blue Point School District and is governed by an elected … BayportBlue Point Public Library Employee Leave Accruals and Procurement …
https://www.osc.ny.gov/local-government/audits/library/2014/04/25/bayport-blue-point-public-library-employee-leave-accruals-and-procurement-2013mVillage of Westfield – Water and Sewer Operations (2014M-209)
… $8.5 million. Key Findings The Treasurer only relevied closed overdue water and sewer accounts instead of all unpaid …
https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-westfield-water-and-sewer-operations-2014m-209Village of Scotia - Parking Tickets and Justice Court Operations (2019M-44)
… account for and enforce the collection of issued parking tickets. Determine whether Justice Court (Court) collections … timely. Key Findings The Village had 6,776 unpaid parking tickets totaling $354,705 outstanding as of July 31, 2018. … late fees totaling $5,110 on 184 (or 78 percent) parking tickets. The Court’s bail liability was $36,425, or $6,924 …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/06/07/village-scotia-parking-tickets-and-justice-court-operations-2019m-44Town of Clayton - Justice Court Time and Attendance (2017M-286)
… action. Appendix B includes our comment on an issue raised in the Town’s response. …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/10/23/town-clayton-justice-court-time-and-attendance-2017m-286State Comptroller DiNapoli Releases School District Audits
… adequate controls over the district’s user accounts to prevent unauthorized use, access and/or loss. Officials … control weaknesses were communicated confidentially to officials. Williamson Central School District – …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-district-audits-0XII.5.G Entering the Appropriate Obligation and Accounting Dates on Vouchers – XII. Expenditures
… AND POLICIES Agencies must use the correct Obligation Date and Accounting Date. The Obligation Date is used in the accrual and modified accrual bases of … Agencies must use the correct Obligation Date and Accounting Date …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5g-entering-appropriate-obligation-and-accounting-dates-vouchersNYS Common Retirement Fund Reports Third Quarter Results
… the third quarter of the State Fiscal Year SFY 201920 was 528 percent …
https://www.osc.ny.gov/press/releases/2020/02/nys-common-retirement-fund-reports-third-quarter-resultsCUNY Bulletin No. CU-314
… bargaining units listed below, reside within the following zip codes, receive a paycheck or direct deposit advice … receive the benefit payment in October 2007: New York City Zip Codes Brooklyn 112XX Bronx 104XX Queens 110XX, 111XX, … the Earnings Codes: Union Bargaining Units Value Earnings Code Teamsters, Local 237 SB, SE, SL, SM, SP, ST, SU, SV, SW, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-314-prepaid-legal-service-benefit-cuny-employeesTown of Victory – Justice Court (2013M-66)
Town of Victory Justice Court 2013M66
https://www.osc.ny.gov/local-government/audits/justice-court/2013/04/26/town-victory-justice-court-2013m-66Cost-Saving Ideas: Justice Court Consolidation Process
… with Town Clerks Joint Public Hearing Held on Notice Resolution/Petition Approved Prepare Joint Resolution … Public Referendum Joint Resolution Approved Implement Plan to Establish Single Town Court -OR- Town Board Adopts … with Town Clerks Joint Public Hearing Held on Notice Resolution/Petition Approved Prepare Joint Resolution …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-justice-court-consolidation-processSelected Aspects of Bus Fleet Maintenance Report (Follow-Up)
… included in our initial audit report, Selected Aspects of Bus Fleet Maintenance (Report 2009-S-51). Background Our … has standards and procedures for the maintenance of its bus fleet, (2) performs bus maintenance in compliance with these standards and … included in our initial audit report Selected Aspects of Bus Fleet Maintenance Report 2009 …
https://www.osc.ny.gov/state-agencies/audits/2013/07/11/selected-aspects-bus-fleet-maintenance-report-followAccounts Payable Advisory No. 22
… Subject: Importance of Referencing a Contract Number on a Purchase Order or Voucher Guidance: All Business Units that purchase … on the voucher by either (1) referencing a purchase order associated with an agency or Master contract or (2) … Importance of Referencing a Contract Number on a Purchase Order or …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/22-referencing-contract-numberTown of Willing – Town Supervisor’s Financial Duties (2021M-68)
… AUDs as required. Complete and review bank reconciliations in a timely manner. Prepare and provide monthly financial …
https://www.osc.ny.gov/local-government/audits/town/2021/08/20/town-willing-town-supervisors-financial-duties-2021m-68Irvington Union Free School District – Fixed Assets (2022M-89)
… District’s possession. These items included a desk, oven, stove, television and television studio equipment. 65 assets …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/irvington-union-free-school-district-fixed-assets-2022m-89Pleasantville Union Free School District – Claims Auditing (2022M-136)
… auditor was properly trained or had necessary access to District records for the claims auditor to effectively perform the Board’s claims audit …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/pleasantville-union-free-school-district-claims-auditing-2022m-136