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Village of Voorheesville – Claims Processing (2014M-135)
… Purpose of Audit The purpose of our audit was to examine the Village’s internal controls … 1, 2012 through March 31, 2014. Background The Village of Voorheesville is located in Albany County and has a … Village of Voorheesville Claims Processing 2014M135 …
https://www.osc.ny.gov/local-government/audits/village/2014/07/25/village-voorheesville-claims-processing-2014m-135Village of Sharon Springs – Water Accountability (2014M-148)
… of our audit was to review the Village’s water operations for the period June 1, 2012 through March 10, 2014. Background The Village of Sharon Springs is located in Schoharie County and has a population of approximately 560. The Village is governed by a five-member Board of Trustees. Budgeted …
https://www.osc.ny.gov/local-government/audits/village/2014/09/26/village-sharon-springs-water-accountability-2014m-148IX.7.D Cost Allocation – IX. Federal Grants
… The implementation of project cost allocations based on payroll data helps facilitate an equitable, and timelier, allocation of payroll costs across various federal projects. In addition, … The implementation of project cost allocations based on payroll data helps facilitate an equitable and timelier …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7d-cost-allocationVillage of Red Hook - Clerk-Treasurer's Duties (2019M-101)
… but indicated they have initiated corrective action. Appendix B includes our comments on issues raised in the Village’s …
https://www.osc.ny.gov/local-government/audits/village/2019/10/11/village-red-hook-clerk-treasurers-duties-2019m-101Eastport-South Manor Central School District - Procurement of Professional Services (2019M-156)
… Determine whether the District sought competition for its professional service providers. Key Findings District … million during the audit period. Have written agreements for four professional service providers who were paid … the audit period. Key Recommendations Seek competition for all professional services. Enter into written agreements …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/eastport-south-manor-central-school-district-procurement-professionalTown of Almond - Tax Collection (2019M-188)
… did not always issue receipts or retain adequate evidence of receipt for tax payments collected or to establish tax … in a timely manner. Issue and retain adequate evidence of receipt for all tax payments collected. Town officials …
https://www.osc.ny.gov/local-government/audits/town/2019/12/06/town-almond-tax-collection-2019m-188Croton-Harmon Union Free School District - Professional Services (2019M-51)
… Determine if District officials sought competition for procurement of professional services. Key Findings … $128,205 during the audit period. Have written agreements for four professional service providers who were paid $58,409 … the audit period. Key Recommendations Seek competition for all professional services. Enter into written agreements …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/croton-harmon-union-free-school-district-professional-services-2019m-51CUNY Bulletin No. CU-716
… Purpose The purpose of this bulletin is to notify agencies of health benefit rate changes. … Dates Effective in paychecks dated August 12, 2021 for current and lag employees. OSC Actions OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-716-city-new-york-health-benefit-rate-changesCUNY Bulletin No. CU-715
… Purpose The purpose of this bulletin is to notify agencies of an automatic union dues increase. … Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-715-new-york-state-nurses-association-dues-increaseII.3.C Budget Execution – II. New York State Financial Accounting
… “no monies appropriated by this chapter shall be available for payment until a certificate of approval has been issued …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3c-budget-executionII.1 New York State Financial Accounting Overview – II. New York State Financial Accounting
… and process of the constitutional system of budgeting in New York State. These responsibilities are provided in … and various other sections of the State Finance Law. The New York State Financial Cycle. New York State Financial Accounting using the budgetary … responsibility for prescribing methods of accounting New York State Financial Cycle New York State Financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii1-new-york-state-financial-accounting-overviewDiNapoli Statement on Charges Against Former Delhi Village Clerk
… charges filed against a former Delhi village clerk for theft of public funds. The charges resulted from a joint … by allegedly writing $4,788 in village checks to herself for her personal use. She now faces grand larceny charges. … New York State Police, she will now be held accountable for her actions.” …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-statement-charges-against-former-delhi-village-clerkVillage of Fort Johnson – Claims Processing (2016M-324)
… Purpose of Audit The purpose of our audit was to examine the Village’s claims processing procedures for …
https://www.osc.ny.gov/local-government/audits/village/2016/12/16/village-fort-johnson-claims-processing-2016m-324CUNY Bulletin No. CU-748
… Purpose The purpose of this bulletin is to notify agencies of health benefit rate changes. … Dates Effective in paychecks dated November 03, 2022, for current and lag employees. OSC Actions OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-748-city-new-york-health-benefit-rate-changesTown of Canandaigua – Fund Balance, Water Operations and Information Technology (2017M-109)
… of water district financial operations and IT controls for the period January 1, 2015 through April 12, 2017. … by an elected five-member Town Board. Appropriations for 2017 totaled approximately $10.5 million. Key Findings While the Board budgeted for the use of appropriated fund balance and reserves as a …
https://www.osc.ny.gov/local-government/audits/town/2017/09/29/town-canandaigua-fund-balance-water-operations-and-information-technology-2017m-109Village of Livonia – Board Oversight and Information Technology (2014M-221)
… Purpose of Audit The purpose of our audit was to review Board oversight of financial operations and information technology controls … Village of Livonia Board Oversight and Information Technology 2014M221 …
https://www.osc.ny.gov/local-government/audits/village/2015/01/09/village-livonia-board-oversight-and-information-technology-2014m-221Richland Fire District – Board Oversight (2016M-374)
… Purpose of Audit The purpose of our audit was to examine internal … that the Board did not meet. The Board has not adopted a code of ethics. Key Recommendations Deposit foreign fire … Adopt a code of ethics to set forth expected standards of conduct for the guidance of District officers and employees …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/richland-fire-district-board-oversight-2016m-374Village of Gowanda – Procurement (2013M-175)
… our audit was to review the Village’s purchasing practices for the period June 1, 2011, through April 26, 2013. … the Mayor and four Trustees. The Village’s adopted budget for the 2012-13 fiscal year included appropriations of $1.6 million for the general fund, $695,327 for the sewer fund and …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-gowanda-procurement-2013m-175State Comptroller DiNapoli Releases School District Audits
… through 2018-19. An average of $500,000 of fund balance was appropriated each year, but was not used to finance operations. In addition, when unused … and processed. In addition, a dedicated computer was not always used for online banking and none of the …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-audits-0Comptroller DiNapoli Releases School Audits
… to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Ausable Valley … controls over the district’s information technology system were not appropriately designed or operating effectively. … June 30, 2013. Given the size of district operations this is a dangerously low level. Auditors also found that district …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-school-audits