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City of Amsterdam – Recreation Department (2023M-29)
… the 10-hour Italiafest and wine tasting with no record of how many people attended the event . However, based on the …
https://www.osc.ny.gov/local-government/audits/city/2023/07/21/city-amsterdam-recreation-department-2023m-29Cayuga County Soil and Water Conservation District – Financial Condition (2020M-91)
… financial condition. Key Findings District officials did not effectively manage the District’s financial condition. … our audit period because of the Board’s hindered ability to recognize revenue shortfalls or cost overruns, limiting … and expenditures. The adopted budgets were not maintained in the financial accounting software. No budget-to-actual …
https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-financial-condition-2020m-91Unified Court System Bulletin No. UCS-53
… Agency must access the Gen Deduction CD (Agency) Panel and enter deduction code 303 with the applicable effective date and flat amount. Questions Questions regarding this bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-53-voluntary-insurance-program-certain-employees-unified-courtState Comptroller DiNapoli Statement on State Budget Extender
… today regarding the Legislature's passage of an extender bill to fund state operations: "The passage of a budget extender bill will ensure that more than 60,000 state employees will …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-statement-state-budget-extenderCandor Central School District – Separation Payments and Leave Accruals (2022M-21)
… and approved. Key Findings District officials did not ensure separation payments and leave accruals were accurate, supported and approved. Due to the lack of oversight, we found: Eight employees, … and former payroll clerk, were paid more than $95,300 in longevity retirement incentives that were not …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/candor-central-school-district-separation-payments-and-leave-accrualsPhelps-Clifton Springs Central School District – Financial Condition (2016M-269)
… Phelps-Clifton Springs Central School District is located in the Towns of Arcadia, Hopewell, Junius, Lyons, Manchester, Phelps and Seneca in Ontario County. The District, which operates two schools … estimates of expenditures and the use of fund balance in the annual budget. Review all reserve balances and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/phelps-clifton-springs-central-school-district-financial-condition-2016mEast Williston Union Free School District – Extra-Classroom Activities (2016M-103)
… placed in her custody. The Central Treasurer should sign and date the receipt and provide a copy to the faculty advisor. Ensure that all …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/east-williston-union-free-school-district-extra-classroom-activitiesTown of Corinth – Claims Auditing (2017M-102)
… Purpose of Audit The purpose of our audit was to determine whether claims were adequately supported and … 28, 2017. Background The Town of Corinth is located in Saratoga County and has a population of approximately … approximately $5.2 million. Key Findings The Board did not audit all claims before approving payments and approved …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-corinth-claims-auditing-2017m-102Ballston Lake Fire District – Length of Service Awards Program Service Credit (2016M-379)
… accordance with District policy, and the District did not award points for participation in miscellaneous activities in … to recover the associated $2,100 of defined contributions. Award points in accordance with the District’s point system …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/17/ballston-lake-fire-district-length-service-awards-program-service-creditNew York State Comptroller Thomas P. DiNapoli Hanukkah Message
… days families of Jewish faith in households around the world will light menorah candles as a traditional expression …
https://www.osc.ny.gov/press/releases/2014/12/new-york-state-comptroller-thomas-p-dinapoli-hanukkah-messagePersonal Income Tax Refunds
… Number Dollars Taxpayer claimed ineligible refundable credits (e.g., fake or inflated number of dependents or … 32,144,145 Tax preparer submitted returns with refundable credits based on incorrect information 1,468 4,803,844 …
https://www.osc.ny.gov/state-agencies/audits/2017/06/07/personal-income-tax-refundsExamination of Pitts Management Associates (PMA)
… during the period December 1, 2012 through November 30, 2014 through a Restructuring Action Plan (RAP) under … million during the period December 1 2012 through November 30 2014 through a Restructuring Action Plan RAP under contrac …
https://www.osc.ny.gov/state-agencies/audits/2018/02/14/examination-pitts-management-associates-pmaTuition Assistance Program – Metropolitan College of New York
… Purpose To determine whether Metropolitan College of New York … Manhattan and the Bronx. The school offers degrees in areas such as Business, Healthcare System Management, … term (15 credits). TAP is an entitlement program designed to provide funds for paying tuition costs to eligible …
https://www.osc.ny.gov/state-agencies/audits/2016/07/25/tuition-assistance-program-metropolitan-college-new-yorkPulteney Volunteer Fire Department – Controls Over Financial Activities (2014M-175)
… Purpose of Audit The purpose of our audit was to assess the Department’s financial controls for the period … Fire District No. 2 and provides fire protection services to the Town. The Department is governed by a seven-member … an annual budget. The Board did not adopt a code of ethics to provide standards of conduct expected of Department …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/19/pulteney-volunteer-fire-department-controls-over-financialTown of Newfield – Selected Financial Activities (2013M-2)
… Purpose of Audit The purpose of our audit was to review selected financial activities for the period … June 11, 2012. Background The Town of Newfield is located in Tompkins County and has a population of about 5,000 … of approximately $2.4 million. Key Findings The Board did not require the Supervisor to meet the fundamental financial …
https://www.osc.ny.gov/local-government/audits/town/2013/04/26/town-newfield-selected-financial-activities-2013m-2CUNY Bulletin No. CU-343
… OSC Actions OSC will automatically increase the biweekly deduction to $12.75 for the Dues (Code 266) and Agency Shop …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-343-district-council-37-local-2054-dues-and-agency-shop-feeEastern Suffolk Board of Cooperative Educational Services – Information Technology (2023M-93)
… managed user account access to the network and financial application. Key Findings Although BOCES officials restricted user account access to the financial application, they did not adequately manage user account … the network could be accessed by unauthorized individuals. In addition to sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/boces/2023/10/13/eastern-suffolk-board-cooperative-educational-services-information-technology-2023mLatham Fire Department – Length of Service Awards Program (2016M-279)
… Purpose of Audit The purpose of our audit was to examine the Department’s recordkeeping system for its … protection services for portions of the Town of Colonie in Albany County. The Department, which was incorporated in … $1.2 million. Key Findings The Department did not maintain an adequate recordkeeping system for the LOSAP …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/latham-fire-department-length-service-awards-program-2016m-279Johnsburg Central School District – Payroll (2014M-174)
… Purpose of Audit The purpose of our audit was to determine whether District officials established effective … The Johnsburg Central School District is located in the Towns of Johnsburg, Chester and Thurman, in Warren … approximately $10 million. Key Findings The Board did not establish policies and procedures over payroll …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/johnsburg-central-school-district-payroll-2014m-174State Agencies Bulletin No. 1313
… regarding new enrollment into the Optional Retirement Plan (7Z TIAA/CREF) Affected Employees Employees with a Retirement Plan Type of 7Z (TIAA/CREF) with an election date of 4/1/14 … to populate the 10 year date. OSC will remove this date from these employee records at a later date. OSC Actions The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1313-tier-6-tiaa-retirement-contribution-rate-changes