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Village of Pomona – Transparency of Fiscal Activities (S9-24-17)
… results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: … (Village Law) Section 4-408. The last completed audit was for the fiscal year ending May 31, 2021. Ensure the AFR was … required by GML Section 30 and Village Law Section 4-408. In addition, there was no evidence the Board reviewed and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-pomona-transparency-fiscal-activities-s9-24-17Westchester County - Financial Condition (2018M-151)
Westchester County Financial Condition 2018M151
https://www.osc.ny.gov/local-government/audits/county/2018/10/23/westchester-county-financial-condition-2018m-151Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Altmar-Parish-Williamstown Central School District , … $3 million less than planned and only used $1.5 million of the appropriated fund balance that was budgeted to finance … P DiNapoli today announced his office completed audits of the AltmarParishWilliamstown Central School District …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-auditsLength of Service Award Programs (2014-MS-1)
… system that complies with New York State General Municipal Law (GML). The point system specifies how points toward LOSAP …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/06/length-service-award-programs-2014-ms-1Accounts Payable Advisory No. 3
… accept all payments for a vendor, others have specific payment processing requirements. These vendors and their … is intended to remind Business Units how to process payment information to Vendor IDs that have more than one … to the address on the invoice where the vendor wants the payment sent. The State sends the payment to the address …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/3-address-sequenceCentereach Fire District – Procurement (2016M-342)
… a district corporation of the State, distinct and separate from the Town of Brookhaven in Suffolk County. The District provides fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/11/18/centereach-fire-district-procurement-2016m-3422015 Financial Condition Report – 2015 Financial Condition Report
… from the Comptroller I am pleased to present the State of New York's Financial Condition Report for the fiscal year … decades, thanks in large part to an extraordinary inflow of one-time resources from financial settlements. Read More … this Report This report provides citizens with an overview of the financial condition of New York State. It presents …
https://www.osc.ny.gov/reports/finance/2015-fcrUnified Court System Bulletin No. UCS-94
… PC Courts Universal Life. Affected Employees Employees in Bargaining Unit DR, represented by Court Officers Benevolent Association of Nassau County, Inc. and in Bargaining Unit F8, represented by Suffolk County Court … new Deduction Code to be used for voluntary participation in a universal life insurance program administered by Pearl …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-94-new-deduction-code-certain-employees-unified-court-systemCandor Central School District – Separation Payments and Leave Accruals (2022M-21)
… were accurate, supported and approved. Due to the lack of oversight, we found: Eight employees, including the former Superintendent of Schools (Superintendent) and former payroll clerk, were … resulted in potential net overpayments to nine employees of more than $1,600. Key Recommendations Consult with legal …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/candor-central-school-district-separation-payments-and-leave-accrualsTown of Cobleskill – Budgeting (2023M-138)
… revenues were underestimated in the town-outside-village (TOV) highway fund resulting in operating surpluses totaling … revenues by an average of $112,000 (90 percent) in the TOV highway fund. As a result, much of the $424,000 of fund …
https://www.osc.ny.gov/local-government/audits/town/2024/03/01/town-cobleskill-budgeting-2023m-138Village of Waterford – Board Oversight (2022M-70)
… bank reconciliations were properly prepared, retained and reviewed. Ensure all claims paid in advance were for … controls, including periodically reviewing bank statements and properly prepared bank reconciliations. Ensure the … the Treasurer pays only those claims before Board audit and approval that are allowed to be paid in advance and audit …
https://www.osc.ny.gov/local-government/audits/village/2022/07/29/village-waterford-board-oversight-2022m-70Town of Covington – Tax Collection Remittance (P1-24-24)
… Determine whether the Town of Covington (Town) Tax Collector remitted all collections as required by New York State Town Law (Town Law). Key Findings The Tax Collector did not remit collections to the Town Supervisor … Town and County operations in a timely manner. The Tax Collector did not remit taxes to the Supervisor at least …
https://www.osc.ny.gov/local-government/audits/town/2025/01/03/town-covington-tax-collection-remittance-p1-24-24-0Monroe County - Financial Condition (2018M-179)
… $12.4 million in one-time increases that are unlikely to recur. The County relied on $65 million in revenue … $30.85 million in reported general fund interfund advances to cover deficit cash balances in 2017. The County does not have sufficient general fund balance to mitigate significant revenue shortages or unanticipated …
https://www.osc.ny.gov/local-government/audits/county/2018/12/07/monroe-county-financial-condition-2018m-179City of Glens Falls – Water and Wastewater System Cybersecurity (2017M-117)
… 28, 2017. Background The City of Glens Falls is located in Warren County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/city/2017/11/22/city-glens-falls-water-and-wastewater-system-cybersecurity-2017m-117City of Johnstown – Internal Controls Over Payroll (2015M-75)
… were maintained over the City’s payroll procedures for the period January 1, 2014 through January 31, 2015. … six-member Common Council. General fund expenditures for 2014 totaled approximately $13.8 million. Key Findings … did not establish written policies and procedures for preparing and disbursing the payroll or for maintaining …
https://www.osc.ny.gov/local-government/audits/city/2015/07/17/city-johnstown-internal-controls-over-payroll-2015m-75Albany Public Library – Leave Accruals (2015M-293)
… other formal procedure for employees to request leave time and for supervisors to document, track and compare leave requests to electronic time sheets. Key Recommendation Develop and implement a uniform set of procedures for requesting and …
https://www.osc.ny.gov/local-government/audits/library/2016/02/12/albany-public-library-leave-accruals-2015m-293Lackawanna City School District - Tuition (2019M-59)
… District did not have adequate and up-to-date residency information to support tuition charges totaling $2.5 million …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/lackawanna-city-school-district-tuition-2019m-59Annual Audit
… The Board processed claims totaling nearly $720 million for four sole custody funds in 2017 – the Uninsured Employers Fund, the Special Fund for Disability Benefits, the Second Injury Fund and the Fund …
https://www.osc.ny.gov/state-agencies/audits/2018/07/26/annual-auditSUNY Bulletin No. SU-140
… Employees Employees in Bargaining Unit 08 represented by United University Professions Effective Date(s) Paychecks … Background United University Professions has requested a new deduction code for Liberty Mutual Insurance Company for a personal line of insurance products (auto, home, renters) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-140-new-deduction-code-536-liberty-mutual-insurance