Search
Burnt Hills-Ballston Lake Central School District – Employee Benefit Plan Forfeited Funds (2023M-88)
… Ensure the administrator provided the year-end accounting of employees’ FSA and DCAP accounts, as required by the … reconcile FSA and DCAP activity to calculate the amount of forfeited funds that should be returned to the District. … Consult with legal counsel to ensure the proper use of forfeited funds returned by the administrator. District …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/13/burnt-hills-ballston-lake-central-school-district-employee-benefit-planTown of Franklinville – Procurement (2024M-56)
… Further, they did not research publications or attend free trainings that were available to assist them in their …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-franklinville-procurement-2024m-56State Comptroller DiNapoli Releases School District Audits
… financial decisions. Officials also have not adopted fund balance and reserve policies. Hamilton Central School …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases School District Audits
… user accounts with unnecessary administrative permissions. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-school-district-auditsTown of Edinburg – Justice Court Operations (2014M-226)
… Purpose of Audit The purpose of our audit to evaluate the Court’s financial operations for the period … Board, which has oversight responsibilities with respect to the Town’s Justice Court. The Town has an elected Justice, who reported 243 cases during the audit period to the Office of the State Comptroller’s Justice Court Fund …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/11/14/town-edinburg-justice-court-operations-2014m-226Morley Volunteer Fire Company – Misappropriation of Funds (2023M-154)
… by making inappropriate automated teller machine (ATM) and in-bank withdrawals, writing unauthorized checks to herself … collections to deposits. The former Treasurer was arrested in July 2023 and pleaded guilty to grand larceny in the fourth degree in November 2023. She was sentenced to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/03/22/morley-volunteer-fire-company-misappropriation-funds-2023m-154NY-Sun Incentive Program (Follow-Up)
… Purpose To determine the extent of implementation of the two … York's Clean Energy Standard (CES). The CES is designed to fight climate change, reduce harmful air pollution, and …
https://www.osc.ny.gov/state-agencies/audits/2018/06/20/ny-sun-incentive-program-followBinghamton-Johnson City Joint Sewage Treatment Plant – Sewage Operation Costs (2015M-213)
… if sewage treatment services were provided economically for the period January 1, 2012 through December 31, 2014. … City entered into an intermunicipal agreement to establish a joint sewage activity whereby the City and the Village … Key Findings The quality of the discharged treated flow does not meet the New York State Department of Environmental …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/binghamton-johnson-city-joint-sewage-treatment-plant-sewage-operation-costs-2015mCUNY Bulletin No. CU-427
… Purpose To explain procedures for entering payments into the Time … page. Affected Employees Eligible CUNY employees who elect to participate in the Health Benefits Buy Out Waiver Program …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-427-cuny-health-benefits-buy-out-waiver-program-payment-cycleCUNY Bulletin No. CU-419
… Time Entry page: Earnings Begin Date: Enter the last date of the pay period. Earnings End Date: Enter the last date of the pay period. Earnings Code: Enter HBB. Amount: Enter …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-419-cuny-health-benefits-buy-out-waiver-program-payment-cycleCUNY Bulletin No. CU-407
… Time Entry page: Earnings Begin Date: Enter the last date of the pay period. Earnings End Date: Enter the last date of the pay period. Earnings Code: Enter HBB. Amount: Enter …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-407-cuny-health-benefits-buy-out-waiver-program-payment-cycleWallkill Central School District – Claims Auditing (2023M-52)
… authorized, approved before payment, for valid purposes and properly reported to the Board of Education (Board). Key … authorized, approved before payment, for valid purposes and properly reported to the Board . We reviewed 100 claims totaling $1.7 million and determined: None were reviewed for sufficient budget …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/29/wallkill-central-school-district-claims-auditing-2023m-52Rapids Fire Company – Credit Cards (2023M-86)
… card purchases were made by authorized users, supported and for appropriate Company purposes. Key Findings Credit … card purchases were not always made by authorized users, and 762 purchases totaling $110,938 (97 percent of the credit … purchases, confirm whether the purchases were received, and/or determine whether the purchases were for appropriate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/09/22/rapids-fire-company-credit-cards-2023m-86State Agencies Bulletin No. 1280
… fringe benefits such as the Certification, Licensure and Exam Fee Reimbursement are considered taxable income. … in the PEF or CSEA Certification, Licensure and Exam Fee Reimbursement Program Effective Date(s) Institution …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1280-certification-licensure-and-exam-fee-reimbursement-clefr-2013Village of Spencer – Financial Condition (2013M-119)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition for the period June 1, 2011, to February 4, 2013. Background The Village of Spencer is … the Board to monitor the Village’s financial activities against the adopted budgets. Key Recommendations Prepare …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-spencer-financial-condition-2013m-119Town of Candor – Fund Balances (2014M-157)
… our audit was to examine the Town’s financial activities for the period January 1, 2011 through April 8, 2014. Background The Town of Candor is located in Tioga County, has a population of approximately 5,000 … fiscal years 2011 through 2013, fund balance available for use in each of the four major operating funds has either …
https://www.osc.ny.gov/local-government/audits/town/2014/08/01/town-candor-fund-balances-2014m-157VII.10.A Cash Advance Overview – VII. State Revenues and Appropriated Loan Receivables
… advance accounts; Proper documentation for all advance account disbursements; Monthly reconciliation of advance account receipts and disbursements to bank statements as … of the use of advance funds to determine the appropriate funding levels. Cash Advance Accounts may be established for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10a-cash-advance-overviewSelected Aspects of Railcar Fleet Maintenance (Follow-Up)
… for the newest classes of cars. Key Findings MTA – NYC Transit and Railway officials have made some progress in …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/selected-aspects-railcar-fleet-maintenance-followDiNapoli Honors Community Leaders During Italian Heritage Celebration
… for Italian-Americans to expand their knowledge of Italian history. Anthony L. Capicotto , past venerable, Antonio … in honor of Italian Heritage Month on Oct 23 in Tuckahoe NY …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-honors-community-leaders-during-italian-heritage-celebrationDepartment of Transportation Bulletin No. DOT-33
… Questions regarding taxes may be directed to the Tax and Compliance mailbox. … To provide agency instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-33-2018-shift-lump-sum-payment-winter-maintenance-season