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Village of Lynbrook – Sexual Harassment Prevention Training (S9-23-14)
… (SHP Training). Key Findings SHP Training was provided to employees and elected officials. Of the 35 total … Key Recommendation Village officials should continue to monitor the completion of annual SHP Training by all … agreed with our recommendation and indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/08/village-lynbrook-sexual-harassment-prevention-training-s9-23-14Erie County Soil and Water Conservation District – Cash Receipts and Disbursements (2016M-232)
… habitat and management of soil erosion. The District is governed by a seven-member Board of Directors appointed by …
https://www.osc.ny.gov/local-government/audits/district/2016/09/09/erie-county-soil-and-water-conservation-district-cash-receipts-and-disbursementsCarthage-West Carthage Water Pollution Control Facility – Cash Disbursements (2015M-35)
… Purpose of Audit The purpose of our audit was to review internal controls over the Facility’s financial operations for the period June 1, … provides waste treatment to the Villages of Carthage and West Carthage, Jefferson County, and is overseen by a …
https://www.osc.ny.gov/local-government/audits/joint-activity/2015/05/08/carthage-west-carthage-water-pollution-control-facility-cash-disbursementsChenango Forks Central School District – Nonresident Tuition (2020M-69)
… some student records contained insufficient documentation to support residency or exceptions to the policy. Key Recommendation Clarify the “Admission of Non-Resident Students” policy (Policy) to include all applicable exceptions. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/20/chenango-forks-central-school-district-nonresident-tuition-2020m-69Odessa-Montour Central School District – Fuel Inventory (2019M-164)
… The District lacked policies and procedures necessary to manage fuel inventories. Complete fuel inventory, delivery … performed. 17 of 78 keys (22 percent) that allowed access to the fuel meter could not be located. Key Recommendations … Ensure written policies and procedures are in place to manage fuel inventories. Ensure accurate fuel inventory, …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/odessa-montour-central-school-district-fuel-inventory-2019m-164Albany Parking Authority – Cash Collections (2016M-181)
… Purpose of Audit The purpose of our audit was to review the Authority’s cash receipt process for the period … of Directors, was established by the State Legislature to construct, operate and maintain locations in the City for … Key Finding Authority officials have developed procedures to ensure that all cash collections for parking are accounted …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/08/05/albany-parking-authority-cash-collections-2016m-181Inlet Common School District – Claims Auditing (2015M-285)
… Purpose of Audit The purpose of our audit was to evaluate the effectiveness of the District’s claims … Finding District officials established an effective policy to ensure claims are adequately documented and properly … supported, for legitimate purposes and approved prior to payment by an authorized District official. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/inlet-common-school-district-claims-auditing-2015m-285Herkimer-Fulton-Hamilton-Otsego Board of Cooperative Educational Services – Claims Audit Process (2016M-185)
… Purpose of Audit The purpose of our audit was to examine the claims audit process for the period July 1, … adequate procedures over the claims processing function to ensure that claims were adequately documented and … appropriate purposes and were audited and approved prior to payment. Key Recommendations There were no recommendations …
https://www.osc.ny.gov/local-government/audits/boces/2016/07/15/herkimer-fulton-hamilton-otsego-board-cooperative-educational-services-claims-auditState Agencies Bulletin No. 28
… upon PeopleSoft software, a package that has been modified to meet the specific processing needs of New York State. … many terms used by PeopleSoft and PaySR that may be new to agency users. Some of these new terms are explained in … in PaySR are designated as "Also Known As". Please refer to OnLine Help for further definition of terms and processes. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/28-paysr-glossary-termsState Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … criteria, management did not implement procedures to ensure that all rebates and credits were accurately … 25 totaling $150,876 did not have required documentation to clearly identify the type and/or quantity of materials …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-municipal-audits-0Opinion 92-51
… irrespective of whether the proposed source of moneys to be used for the reimbursement is public or private. You … no compensation for their services but shall be entitled to the necessary expenses, including travel expenses, … because of the lack of specific statutory authority to pay for the travel expenses of a spouse ( cf . General …
https://www.osc.ny.gov/legal-opinions/opinion-92-51DiNapoli Releases Bond Calendar for Fourth Quarter
… P. DiNapoli today announced a tentative schedule for the planned sale of obligations for the state, New York City, … to changes in program needs and market conditions. It is also contingent upon execution of all project approvals … full forward calendar can be obtained at: www.osc.state.ny.us/pension/scccalendar.pdf . … New York State Comptroller …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-releases-bond-calendar-fourth-quarterState Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … fund balance amounts were not used as presented to the taxpayers in the annual budgets. In addition, the … fund balance exceeded the statutory limit each year by 1 to 3 percentage points. Also, the balances in three reserves …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … timely accounting records, which caused the general ledger to be out of balance by nearly $7 million. In addition, the … The board did not perform a proper audit of vouchers prior to payment or ensure that adequate supporting documentation …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-audits-0Auditing Travel/Conference Claims – Travel and Conference Expense Management
… approvals, travel forms, receipts and other documentation to ensure that the claim represents a lawful charge against … location? Do the conference or training dates correspond to the travel dates and expenses incurred by the traveler? Is … should be attached for all charges, including those to your credit cards.) Is the claim sufficiently itemized? Do …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/auditing-travelconference-claimsDiNapoli: Eight Villages, Three Cities Designated in Fiscal Stress
… “moderate fiscal stress” and four villages as “susceptible to fiscal stress.” “These local communities were already … communities is unclear and the fiscal landscape continues to change. Local officials should remain vigilant in … Dayton (Cattaraugus) are designated as being “susceptible to fiscal stress.” The system, which has been in place since …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-eight-villages-three-cities-designated-fiscal-stressUnified Court System Bulletin No. UCS-163
… Purpose To explain OSC’s automatic processing of Uniform Allowance … and 87 Background Uniform and Equipment Allowance Payments to eligible employees are authorized under Chapter 276 of the … Military Training Stipend ( MTS ). Agencies should refer to the Bi-annual uniform allowance memorandum issued by UCS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-163-december-2010-unified-court-system-ucs-uniform-allowance-andCUNY Bulletin No. CU-578
… Purpose To provide agency instructions for processing the 2016 CUNY … through December 31, 2016, receive $211.84. Agency Actions To pay the 2016 CUNY Nurses Health Specialty Differential to eligible employees, agencies must enter the following …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-578-2016-city-university-new-york-cuny-nurses-health-specialtyCUNY Bulletin No. CU-612
… Purpose To provide agency instructions for processing the 2017 CUNY … through December 31, 2017, receive $211.84. Agency Actions To pay the 2017 CUNY Nurses Health Specialty Differential to eligible employees, agencies must enter the following …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-612-2017-city-university-new-york-cuny-nurses-health-specialtyCUNY Bulletin No. CU-391
… Purpose To explain processing of the 2009 Prepaid Legal Service … Therefore, the value of this benefit will be added to the employee’s earnings and reflected on the 2009 W-2 … units listed below. Note : Zip code criteria only apply to members of District Council 37. Effective Date(s) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-391-prepaid-legal-service-benefit-cuny-employees