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Lynbrook Union Free School District – Special Programs (2016M-45)
… Purpose of Audit The purpose of our audit was to determine if the District established effective internal … controls. Records maintained by the Director pertaining to the playground program were incomplete and inaccurate. … such as increased supervisory reviews. Develop procedures to ensure that all playground program records are complete …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/lynbrook-union-free-school-district-special-programs-2016m-45Town of Lake Pleasant – Credit Cards (2016M-432)
… the Town's credit card purchases to determine whether the cards were used for appropriate purposes and in compliance … establish policies and procedures over the use of credit cards. The Town had a total of 24 credit cards during our audit period, and the credit limits on the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-lake-pleasant-credit-cards-2016m-432Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … From 2008-09 through 2012-13, the district budgeted to use an average of $495,000 of unexpended surplus funds to fund the ensuing year’s expenditures. The district did not …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-audits-1Frontier Central School District - Procurement of Professional Services (2018M-98)
… for procuring professional services. The District selected and paid nine professional service providers … documented evidence for how or why those vendors were selected. Key Recommendations Review and update the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/frontier-central-school-district-procurement-professional-services-2018mTown of Chester – Time and Attendance Records (2017M-287)
… to record the time actually worked. Leave request forms were not used to monitor paid leave time. Key … all employees to complete time records and leave request forms requiring employee signatures and department head or …
https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-chester-time-and-attendance-records-2017m-287State Agencies Bulletin No. 1367
… Administration Paychecks dated January 14, 2015 Background In accordance with Chapter 504 of the Laws of 2009, the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1367-tier-5-pensionable-overtime-earnings-limit-calendar-year-2015-employeesState Agencies Bulletin No. 1290
… Purpose To notify agencies that the pensionable overtime earnings … checks dated December 31, 2013) OSC will update PayServ to reflect the pensionable overtime earnings limit of … Questions regarding this Bulletin may be directed to the Payroll Earnings mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1290-tier-5-pensionable-overtime-earnings-limit-calendar-year-2014-employeesState Agencies Bulletin No. 1218
… Purpose To notify agencies that the pensionable overtime earnings … checks dated December 27, 2012), OSC will update PayServ to reflect the pensionable overtime earnings limit of … Questions regarding this bulletin may be directed to Payroll Deduction mailbox. … To notify agencies that the pensionable overtime earnings …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1218-tier-5-pensionable-overtime-earnings-limit-calendar-year-2013County of Otsego Industrial Development Agency (COIDA) – Oneonta Rail Yards Acquisition (2021M-38)
… Yards. The property was acquired based on a $6 million to $20 million development plan, without an interested … the struggles of developing and attracting businesses to other COIDA-owned properties. Subsequent to the property acquisition, COIDA officials learned that a …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/02/11/county-otsego-industrial-development-agency-coida-oneontaNiagara County Industrial Development Agency – Project Approval and Monitoring (2015M-93)
… Purpose of Audit The purpose of our audit was to review the IDA’s process for evaluating, approving and … help determine the potential benefits compared to costs. Not all payments-in-lieu of taxes (PILOTs) were billed accurately. The Board …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/niagara-county-industrial-development-agency-projectTown of Red Hook - Financial Condition (2018M-171)
… Town of Red Hook Financial Condition 2018M171 …
https://www.osc.ny.gov/local-government/audits/town/2018/11/02/town-red-hook-financial-condition-2018m-171Hartsdale Volunteer Fire Company – Board Oversight (2017M-227)
… July 10, 2017. Background The Hartsdale Fire Company is located in the Town of Greenburg and provides fire protection for a 4.5 square mile area. The Company is governed by a three-member Board of Trustees. For the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/hartsdale-volunteer-fire-company-board-oversight-2017m-227East Islip Public Library – Cash Receipts (2017M-223)
… 2017. Background The East Islip Public Library is located in the Town of Islip in Suffolk County. The Library is … Recommendations Ensure that adequate receipt records, such as duplicate press-numbered receipts, cash register receipts or a cash log that indicates when and from whom payment was received, …
https://www.osc.ny.gov/local-government/audits/library/2017/12/22/east-islip-public-library-cash-receipts-2017m-223Andover Central School District - Financial Management (2018M-145)
… Andover Central School District Financial Management 2018M145 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/andover-central-school-district-financial-management-2018m-145Village of Lewiston – Purchasing (2013M-45)
… 31, 2013. Background The Village of Lewiston is located in the Town of Lewiston in Niagara County and has a population of approximately 2,700 … budgeted appropriations total approximately $2.4 million in the general fund and $.9 million for the water and sewer …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-lewiston-purchasing-2013m-45State Agencies Bulletin No. 1649
… be addressed to the employee’s attention and mailed to the address the agency has provided to the AC230 unit. To make changes to the address please contact the Payroll Reversal and Exchange … to the employees or next-of-kin. Maintain an up to date address list with the AC230 Unit. Send address update …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1649-changes-payroll-reversal-and-exchange-checksXI.13 Procurement Overview and Policies – XI. Procurement and Contract Management
… Contracts and General Contract Processing of this Chapter for additional information relevant to contract documentation …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi13procurement-overview-policiesAudit Advisory Committee
… Public Employees Association, Inc. Ruben Cardona Emeritus Partner Withum Michelle Camuglia (Retired) …
https://www.osc.ny.gov/common-retirement-fund/resources/audit-advisory-committeeCity of Johnstown – Internal Controls Over Payroll (2015M-75)
… adequate internal controls were maintained over the City’s payroll procedures for the period January 1, 2014 through … policies and procedures for preparing and disbursing the payroll or for maintaining timekeeping records. Not all … Establish written policies and procedures for processing payroll and maintaining time records. Require department …
https://www.osc.ny.gov/local-government/audits/city/2015/07/17/city-johnstown-internal-controls-over-payroll-2015m-75City of Glens Falls – Sexual Harassment Prevention Training (S9-23-04)
… report – pdf] Audit Objective Determine whether City of Glens Falls (City) employees and elected officials … not provided to all employees and any elected officials. Of the 30 total individuals we tested (23 selected employees … all seven elected officials), two employees or 9 percent of employees tested and all seven elected officials did not …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/15/city-glens-falls-sexual-harassment-prevention-training-s9-23-04