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Town of Mooers - Cash Management (2020M-36)

… available interest rates, revenue could have increased by approximately $31,300 during the audit period. Key …

https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-cash-management-2020m-36

Town of Hillsdale – Justice Court Operations (2014M-312)

… Purpose of Audit The purpose of our audit was to examine internal controls over the … January 1, 2013 through June 23, 2014. Background The Town of Hillsdale is located in Columbia County and has … Town of Hillsdale Justice Court Operations 2014M312 …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/13/town-hillsdale-justice-court-operations-2014m-312

State Agencies Bulletin No. 259

… this deduction. Effective Date Immediately OSC Actions The insurance company, Future Planning Associates, will send OSC a file to start and/or cancel the deduction. Agency Actions No action … deduction. Questions Employees' questions concerning this insurance program should be directed to Future Planning …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/259-universal-life-insurance-deduction-code-378

Public Equities

… Public Equity Program 1845 Walnut Street, Suite 800 Philadelphia, PA 19103 (215) 567-1100 www.xponance.com …

https://www.osc.ny.gov/common-retirement-fund/emerging-manager/public-equity

Training

… Earnings Training Balance of Contract for SUNY Employees and Pay … Grievances Presentation Deductions and Tax Administration Training Direct Deposit Procedures: Returns/Deletes/Reversals … Fall Conference Visit the Office of Operations Training Resources page for links to the presentations, …

https://www.osc.ny.gov/state-agencies/payroll/training

DiNapoli: 82 School Districts in Fiscal Stress

… Eighty-two school districts have been designated as fiscally stressed … System. The scores are based on the evaluation of 672 school districts with fiscal years ending on June 30, 2015. … office has assessed and scored the financial stability of school districts. The latest round of scoring designated …

https://www.osc.ny.gov/press/releases/2016/01/dinapoli-82-school-districts-fiscal-stress

State Comptroller DiNapoli Releases Municipal & School Audits

… the investment policy as required by state law. Town of Berkshire – Board Oversight (Tioga County) Town officials did …

https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits

Comptroller DiNapoli Releases School Audits

… District and the Roosevelt Union Free School District . “In an era of limited resources and increased accountability, … and use of employee leave time. Leave time is granted in accordance with the applicable employment contracts and …

https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-audits-1

Columbia County Department of Weights and Measures –Internal Controls Over Revenue Collection (2013M-400)

… October 9, 2013. Background Columbia County is governed by a Board of Supervisors which is composed of 23 members, … Committee members do not review monthly reports provided by the Director for accuracy or completeness. The Department … charge inspection fees up to the maximum amounts permitted by Regulation. If the Department had charged the allowable …

https://www.osc.ny.gov/local-government/audits/county/2014/05/02/columbia-county-department-weights-and-measures-internal-controls-over-revenue

Hamburg Industrial Development Agency – Project Approval and Monitoring (2015M-32)

… opportunities and economic welfare in the Town of Hamburg by providing financing and tax incentives as authorized by New York State Law. The Agency is governed by a Board which comprises nine members who are appointed by …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/06/19/hamburg-industrial-development-agency-project-approval-and

Global Concepts Charter School – Cash Disbursements (2017M-126)

… Erie County and had 934 students during the 2016-17 school year. The School, which is a public school financed by local, … of Trustees. Operating expenses for the 2016-17 fiscal year totaled approximately $11.3 million. Key Findings The …

https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/02/global-concepts-charter-school-cash-disbursements-2017m-126

Chateaugay Central School District – Leave Accruals (2016M-149)

… Ellenburg in Clinton County. The District, which operates one school with approximately 550 students, is governed by an … accrual balances were understated by a total of more than one day, valued at $298. The former principal clerk and the …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/chateaugay-central-school-district-leave-accruals-2016m-149

Village of Hewlett Neck – Treasurer’s Duties (2022M-159)

… – pdf] Audit Objective Determine whether the Village of Hewlett Neck’s (Village) Treasurer performed his duties in … Instead, the Village Clerk (Clerk) performed many of the Treasurer’s duties, creating a lack of segregation of duties . Neither the Board, nor the …

https://www.osc.ny.gov/local-government/audits/village/2023/03/31/village-hewlett-neck-treasurers-duties-2022m-159

Rockville Centre Union Free School District – Information Technology (2023M-140)

… as shopping, entertainment and social media, on District computers although the District’s regulations for acceptable … and the District’s ability to protect District computers and the data contained therein. Six nonstudent … private and sensitive information (PPSI) on District computers at greater risk of misuse or loss is increased. …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/rockville-centre-union-free-school-district-information-technology-2023m

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

… staff did not maintain any inventory records for parking permits. Officials did not have written procedures requiring that the number of parking permits purchased be periodically reconciled with the … tanks. Maintain an accurate inventory of all nonresident parking permits purchased, on hand and issued. Periodically …

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

Town of Minisink – Payroll and Fire Protection and Ambulance Contracts (2017M-14)

… purpose of our audit was to review controls over payroll and fire protection and ambulance contracts for the period January 1, 2015 … The Town of Minisink is located in Orange County and has a population of approximately 4,500. The Town is … Town of Minisink Payroll and Fire Protection and Ambulance Contracts 2017M14 …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-minisink-payroll-and-fire-protection-and-ambulance-contracts-2017m-14

Conclusion – Improving the Effectiveness of Your Claims Auditing Process

… deliberate audit of claims is conducted, a message is sent to all officers and employees that this oversight function is … local government or school district. Allocating resources to improve the effectiveness of your claims auditing process … environment of your organization. OSC will be pleased to assist you with any questions you have regarding the …

https://www.osc.ny.gov/local-government/publications/claims-auditing-process/conclusion

Bolton Central School District – Financial Condition (2013M-58)

… District’s budgeted expenditures for the 2012-13 fiscal year were $8.7 million. Key Findings Although the Board adopted budgets … more than $690,000 of unexpended surplus funds each year, for a total exceeding $2.1 million over a three-year …

https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/bolton-central-school-district-financial-condition-2013m-58