Search
Village of Earlville – Collections (2024M-128)
… recorded and deposited all collections accurately and in a timely manner. Key Findings Although the … accurately recorded collections that we reviewed in the central accounting records, she did not always deposit collections in a timely manner. We also identified that staff in the …
https://www.osc.ny.gov/local-government/audits/village/2025/01/10/village-earlville-collections-2024m-128Overtime Compensation – Legacy Reporting
… pay beyond the annual limits below is not included in the definition of earnings, and we cannot use it in a final average earnings (FAE) calculation. Only report … (April 1 – March 31). It increases based on the change in the Consumer Price Index for the one-year period ending …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/overtime-compensationCUNY Bulletin No. CU-248
… Jr. are eligible for the following Health Specialty Differentials: Full-time employees who are Active on 12/15/05 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-248-payment-cuny-nurses-health-specialty-differentialState Comptroller DiNapoli Releases Municipal Audits
… lacked one or more pieces of supporting documentation to determine eligibility or verify the accuracy of the … renewal forms, income support and military records, to verify taxpayer eligibility. … New York State Comptroller …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-audits-0Clark Mills Fire District – Controls Over Financial Activities (2014M-315)
… Purpose of Audit The purpose of our audit was to determine if District controls to ensure that financial activity are properly recorded and …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/clark-mills-fire-district-controls-over-financial-activities-2014m-315Washington County Sheriff’s Department Civil Office – Internal Controls Over Cash Receipts (2013M-288)
… for 2013 of which approximately $1.1 million was to finance the Sheriff Department’s operations. Key Finding … and safeguarding of cash receipts received in the civil office. We also determined that various control procedures …
https://www.osc.ny.gov/local-government/audits/county/2014/01/10/washington-county-sheriffs-department-civil-office-internal-controls-over-cashCUNY Bulletin No. CU-136
… Purpose To explain an automatic dues and agency shop fee increase. … Questions regarding this bulletin may be directed to the University Manager of Payroll Systems and Operations …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-136-dues-and-agency-shop-fee-increase-city-employees-unionCity of Batavia – Business Improvement District (2017M-283)
… to determine whether City officials properly accounted for and monitored the Business Improvement District’s (BID) … County. The City has approximately 15,500 residents and is governed by an elected nine-member City Council. The … upon benefited properties for improvements, operation and maintenance costs and other services such as advertising …
https://www.osc.ny.gov/local-government/audits/city/2018/04/06/city-batavia-business-improvement-district-2017m-283Village of Owego – Clerk-Treasurer’s Office and Parking Tickets (2015M-30)
… through September 3, 2014. Background The Village of Owego is located in the Town of Owego, Tioga County, and has a population of approximately 3,900. The Village is governed by an elected seven-member Board of Trustees. … balances monthly. Ensure that the annual update document is filed with OSC within the required timeframe. Segregate …
https://www.osc.ny.gov/local-government/audits/village/2015/05/29/village-owego-clerk-treasurers-office-and-parking-tickets-2015m-30Springs Union Free School District – Financial Condition and Leave Accruals (2014M-200)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition and examine … amounts are within statutory limits and develop a plan to use the excess balance in a manner that benefits District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/springs-union-free-school-district-financial-condition-and-leave-accrualsLe Roy Central School District – Reserve Funds (2022M-110)
… unemployment insurance reserve totaled $658,000, enough to pay average annual unemployment expenditures for more than … and indicated they have initiated or planned to initiate corrective action. … Determine whether the Le Roy …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/le-roy-central-school-district-reserve-funds-2022m-110Main-Transit Fire Department – Banquet Hall Disbursements And Collections (2024M-86)
… that, if implemented, will improve the Department’s disbursement and collection practices. Department officials …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-banquet-hall-disbursements-and-0Roslyn Union Free School District – Information Technology Equipment Inventory Records (2024M-91)
… (District) officials appropriately tracked, inventoried and safeguarded information technology (IT) equipment. Key … manner, they did not always appropriately inventory and safeguard IT equipment or maintain sufficiently detailed, … including manufacturer name, for 175 devices; and model information for 201 devices. Without recording …
https://www.osc.ny.gov/local-government/audits/school-district/2025/02/21/roslyn-union-free-school-district-information-technology-equipmentWeekly Investment Plan
… investment can grow into by age 65* Weekly Investment Plan Calculator Weekly Investment Age $5 $10 $25 $50 $75 $100 18 … or future performance of any specific investment. This calculator should not be the only basis for making financial …
https://www.osc.ny.gov/retirement/resources/weekly-investment-planComptroller DiNapoli Releases School District Audits
… IT control weaknesses were communicated confidentially to district officials. Lowville Academy and Central School … such as a lack of purchasing agent approval prior to purchase, evidence of oral quotes, departmental approval, … followed. Out of 206 fixed assets reviewed, 64 were unable to be located, 39 were not recorded in the master inventory …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-district-auditsContact Information
… you for your email. We have received your email. Return to Contact Us Page … Receive Message …
https://www.osc.ny.gov/unclaimed-funds/claimants/contact-informationCentral Square Central School District – Fund Balance (2022M-196)
… nonspendable fund balance and encumbrances, which resulted in surplus fund balance being underreported by about $6.4 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/10/central-square-central-school-district-fund-balance-2022m-196Renaissance Academy Charter School of the Arts – Non-Payroll Disbursements (2024M-23)
… (CEO) and Chief Operating Officer (COO) have the ability to make purchases, prepare checks and modify or delete data … of adequate controls increases the risk for disbursements to be made for non-School purposes and accounting records …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/28/renaissance-academy-charter-school-arts-non-payroll-disbursements-2024m-23Unclaimed Funds by County and Region
… Click on the regions below to view unclaimed funds by county and region Unclaimed Funds by …
https://www.osc.ny.gov/unclaimed-funds/map