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Village of Chatham – Internal Controls Over Selected Financial Activities (2013M-132)
… 26, 2012. Background The Village of Chatham is located in Columbia County. The Village is governed by an elected … procedures and leave accruals. We identified 79 errors in nine employees’ accrual records. There were no timesheets … all Village bank accounts or update the accounting records in a timely manner. Further, the Board did not ensure that …
https://www.osc.ny.gov/local-government/audits/village/2013/08/23/village-chatham-internal-controls-over-selected-financial-activities-2013m-132Niagara Charter School – Student Enrollment and Billing (2013M-294)
… $4.1 million. Key Findings Certain billings were not accurate and enrollment was not always adequately supported. In some instances, for …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/niagara-charter-school-student-enrollment-and-billing-2013m-294Village of Potsdam – Financial Condition (2017M-61)
… Purpose of Audit The purpose of our audit was to determine whether the Board … financial and capital plans. Key Recommendations Continue to work to eliminate deficits in the operating funds and to …
https://www.osc.ny.gov/local-government/audits/village/2017/05/26/village-potsdam-financial-condition-2017m-61Unified Court System Bulletin No. UCS-306
… 2022 UCS Longevity Bonus (JLO) and provide instructions for payments not processed automatically. Affected Employees: … employees in Bargaining Units 86, 88, or CT, who are in salary grade 560, who meet the eligibility criteria on … Longevity Bonus Payment is not part of the basic annual salary, but it is considered pensionable earnings. Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-306-april-2022-unified-court-system-ucs-longevity-bonus-jloOrleans County – Department of Social Services (2012M-222)
… when the client was at work or school because DSS does not require individuals to submit work schedules. Key …
https://www.osc.ny.gov/local-government/audits/county/2013/01/18/orleans-county-department-social-services-2012m-222DiNapoli's Auditors Halt $25.3 Million in Suspicious Tax Refunds
… income tax refunds. The Comptroller’s auditors work with the Department of Taxation and Finance to stop …
https://www.osc.ny.gov/press/releases/2015/04/dinapolis-auditors-halt-253-million-suspicious-tax-refundsCommack Public Library District – Selected Financial Operations (2015M-132)
… Purpose of Audit The purpose of our audit was to assess District operations … as required by GML. The Board did not solicit quotes to obtain goods and services that are not required to be …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/commack-public-library-district-selected-financial-operations-2015m-132Caledonia Fire Department – Internal Controls Over Financial Operations (2013M-356)
… Purpose of Audit The purpose of our audit was to assess the Department Board … adequate or consistently followed. The Board also failed to adopt the statutorily required code of ethics. The by-laws …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/03/14/caledonia-fire-department-internal-controls-over-financialMerrick Union Free School District – Financial Condition (2016M-240)
… audit was to evaluate the District's financial operations and use of fund balance for the period July 1, 2014 through … that overestimated expenditures by a total of $9.3 million and underestimated revenues by a total of $2.8 million from … the level of unrestricted fund balance to legal limits and consider revising the District’s fund balance policy to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/merrick-union-free-school-district-financial-condition-2016m-240Island Trees Union Free School District – Overtime (2016M-389)
… Purpose of Audit The purpose of our audit was to evaluate the District’s use … overtime procedures, and employees are not required to obtain written approval prior to working overtime. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/island-trees-union-free-school-district-overtime-2016m-389West Albany Fire District – Credit Card Purchases (2017M-15)
… 1, 2015 through December 31, 2016. Background The West Albany Fire District is a district corporation of the State, distinct and separate from the Town of Colonie in …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/west-albany-fire-district-credit-card-purchases-2017m-15State Agencies Bulletin No. 1907
… Purpose The purpose of this bulletin is to provide agencies instructions to identify employees in Payserv with a missing or invalid …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1907-maintain-date-employee-date-birth-dob-payserv-systemTown of Bombay – Justice Court Operations (2015M-208)
… collections received during the audit period had not been deposited into a Court bank account. The Justices did not provide adequate oversight of the clerks responsible for … receiving, recording and reporting cash receipts, and did not compare manual cash receipt records to the bank deposits. …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-bombay-justice-court-operations-2015m-208Accounts Payable Advisory No. 10
… the “Separate Payment” box ensures the check will not be combined with payments made by other Business Units … will reject all vouchers with an “A” handling code that do not have the “Separate Payment” box checked. However, OSC will not reject vouchers for Bulk load Business Units that are …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/10-handling-code-and-separate-payment-boxGreene County Industrial Development Agency – Management Practices (2013M-95)
… Purpose of Audit The purpose of our audit was to evaluate the Greene County Industrial Development Agency’s (GCIDA) … not produce the intended benefits. Consult with its legal counsel and determine whether some of the benefits that were …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/greene-county-industrial-development-agency-managementSchenevus Central School District - Financial Condition (2018M-83)
… school lunch (cafeteria) funds. Key Findings Total general fund balance decreased by $567,000 (39 percent) in 2016-17, and officials appropriated $300,000 of fund balance for 2017- 18 when only $226,400 was available. … staffing costs through attrition and planning to use retirement reserves. The cafeteria fund incurred deficits …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/schenevus-central-school-district-financial-condition-2018m-83Gouverneur Central School District – Medicaid Reimbursements (2023M-34)
… District was entitled. Key Findings District officials did not identify students who received Medicaid-eligible services … with these services. As a result, the District did not receive about $68,200 for reimbursements to which it was … for Medicaid during the 2021-22 fiscal year, officials did not file for reimbursements because a District-prepared …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/gouverneur-central-school-district-medicaid-reimbursements-2023m-34Accounts Payable Advisory No. 11
… Subject: Business Units must not combine Citibank payments. Policy: Guide to Financial … and 1000058617 have been coded so that SFS will not combine Business Units’ payments to … Options section of the voucher. Business Units should not remove the checkmark as this will cause your payments to …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/11-separate-payments-citibankHauppauge Union Free School District – Overtime (2016M-70)
… $105 million. Key Findings District officials are not properly monitoring overtime to ensure that the District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/hauppauge-union-free-school-district-overtime-2016m-70Town of Dresden – Board Oversight of Financial Activities (2012M-191)
… Purpose of Audit The purpose of our audit was to determine if Town officials … records are incomplete or missing and there is no way to accurately determine the Town’s financial condition. Given …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-dresden-board-oversight-financial-activities-2012m-191