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Town of Shandaken – Payroll (2013M-201)
… Purpose of Audit The purpose of our audit was to assess the Town’s payroll process for the … January 1, 2012, to January 31, 2013. Background The Town of Shandaken is located in Ulster County and has a population … Town of Shandaken Payroll 2013M201 …
https://www.osc.ny.gov/local-government/audits/town/2013/10/02/town-shandaken-payroll-2013m-201Wellsville Central School District – Financial Management (2017M-159)
… estimates of revenues and appropriations to avoid levying property taxes at a level greater than needed and that …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/wellsville-central-school-district-financial-management-2017m-159Use of Foreign Fire Insurance Tax Money (2017-MS-5)
… October 5, 2016. Background The recipients of foreign fire insurance (FFI) money include fire departments, fire … is generated from a tax imposed on the premiums of fire insurance policies written by certain out-of-state insurers … Use of Foreign Fire Insurance Tax Money 2017MS5 …
https://www.osc.ny.gov/local-government/audits/city/2018/01/12/use-foreign-fire-insurance-tax-money-2017-ms-5Area #3 – Computer Hardware, Software, and Data Inventories – Information Technology Governance
… properly protect their IT resources, including data, if they do not know what resources they have and where those resources reside. …
https://www.osc.ny.gov/local-government/publications/it-governance/area-3-computer-hardware-software-and-data-inventoriesComptroller DiNapoli Releases School Audits
… 10.8 percent, from fiscal years 2012-13 through 2014-15. This resulted in most of the fund balance appropriated in the …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-1CUNY Bulletin No. CU-724
… for the 2022 CUNY Charitable Campaign will begin in paychecks dated January 13, 2022. Background and CUNY … will not be permitted to manually enter online enrollments in PayServ. An electronic file will be created and sent to OSC to insert a row in the General Deduction page to initiate the deduction. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-724-2022-cuny-charitable-campaignCUNY Bulletin No. CU-697
… in PayServ. An electronic file will be created and sent to OSC to insert a row in the General Deduction page to … not valid. OSC will process the electronic file received from CUNY to add a row to the employee’s general deduction … An error report of transactions not processed will be sent to CUNY. Changes At CUNY’s request, employees are unable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-697-2021-cuny-charitable-campaignTown of Byron – Procurement (2024M-11)
Determine whether the Town of Byron Town officials complied with New York State General Municipal Law GML and Town policy when procuring goods and services
https://www.osc.ny.gov/local-government/audits/town/2024/05/24/town-byron-procurement-2024m-11Olean City School District – Financial Management (2016M-210)
Olean City School District Financial Management 2016M210
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/olean-city-school-district-financial-management-2016m-210State Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-0Agency Financial Reporting Package
… data and related information is required to ensure full and proper disclosure in financial statements prepared …
https://www.osc.ny.gov/state-agencies/agency-financial-reporting-packageIschua Fire District – Internal Controls Over Financial Operations (2013M-367)
… distinct and separate from the Town of Ischua and located in Cattaraugus County. The Board of Fire Commissioners …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/19/ischua-fire-district-internal-controls-over-financial-operations-2013m-367Smithfield Fire District –Controls Over Financial Activities (2015M-113)
… of Fenner. The District’s general fund budget for 2015 totals $68,996. Key Findings The Treasurer has not submitted …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/07/smithfield-fire-district-controls-over-financial-activities-2015m-113Kenmore-Town of Tonawanda Union Free School District – Change Orders (2022M-41)
… - pdf] Audit Objective Determine whether the Kenmore-Town of Tonawanda Union Free School District (District) Board of Education (Board) and District officials properly managed … over $860,000 that were for the same or similar types of material or service. As a result, we question whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-change-orders-2022m-41Kendall Central School District – Capital Project (2017M-194)
… Kendall Central School District located in the Towns of Carlton, Kendall and Murray in Orleans County and the Towns …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/05/kendall-central-school-district-capital-project-2017m-194State Police Bulletin No. SP-222
… criteria on 11/01/2021 as follows: Earnings Code: EXP Effective Date: 11/01/2021 OT Eff Date: 11/01/2021 Annual … on the employee’s Additional Pay page for Earnings Code EXP. If an employee is appointed to an ineligible position … Pay page at the Effective Date level of Earnings Code EXP and enter the following information: Effective Date: Last …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-222-2021-state-police-expertise-payComptroller DiNapoli Releases State Audits
… Inspector General (OMIG) – Accuracy of Reported Cost Savings (2013-S-29) Although the audit showed the majority of the reported cost savings examined were reasonable and adequately supported, … State Education Department –Tuition Reimbursement Account for the Three Fiscal Years Ended March 31, 2013 …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-state-auditsXIV.14.B Capital Assets – XIV. Special Procedures
… The major issues related to accounting for capital assets include the following: Criteria for recording general capital assets including infrastructure Recording general capital assets Valuation of capital assets Maintenance of capital asset records Disposition of general capital assets Treatment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14b-capital-assetsState Comptroller DiNapoli Releases Municipal & School Audits
… Central School District – Employee Benefit Plan Forfeited Funds (Saratoga County) District officials were not aware … Assistance Program administrator did not return forfeited funds totaling $25,701 to the district, as required. Because officials did not ensure the forfeited funds were returned, the funds were not available for the …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-audits-0West Henrietta Fire Department, Inc. – Treasurer (2025M-104)
… activities or determine whether all disbursements were for appropriate Department purposes. Furthermore, the … such as deposit slips or issue required receipts, for all deposited revenues totaling $225,198. Record 18 … in the accounting software. Obtain any Board approval for 24 disbursements totaling $113,194 or Board approval …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/19/west-henrietta-fire-department-inc-treasurer-2025m-104