Search
Terryville Fire District – Treasurer’s Duties (2017M-136)
… Key Finding The Board does not review the biweekly payroll until after the Treasurer distributes payroll checks. Key Recommendation Review and certify each payroll before the Treasurer distributes the paychecks. … …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/09/08/terryville-fire-district-treasurers-duties-2017m-136Middle Country Central School District – Financial Management (2016M-121)
… that overestimated appropriations and appropriated fund balance and reserves that were not used to fund operations. The District’s unassigned fund balance exceeded the statutory limit during the audit period. … realistic estimates of appropriations and the use of fund balance in the annual budget. Use the surplus fund balance in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/middle-country-central-school-district-financial-management-2016m-121Clarkstown Central School District – Time and Attendance Records (2017M-150)
… of time records to track time worked for the period July 1, 2015 through March 16, 2017. Background The Clarkstown Central School District …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/01/clarkstown-central-school-district-time-and-attendance-records-2017m-150Watkins Glen Central School District – Health Insurance Cost Savings (2016M-144)
… The Watkins Glen Central School District is located in the Towns of Dix, Hector, Orange, Reading and Tyrone in Schuyler County and the Town of Catlin in Chemung County. The District, which operates two schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/watkins-glen-central-school-district-health-insurance-cost-savings-2016mLiverpool Central School District – Employee Compensation and Benefits (2014M-374)
… Purpose of Audit The purpose of our audit was to review the District’s employee compensation and benefits … Key Finding The compensation and benefits provided to employees matched Board-approved contracts and CBA …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/20/liverpool-central-school-district-employee-compensation-and-benefitsXIV.14.J Depreciation and Modified Approach for Infrastructure Capital Assets – XIV. Special Procedures
… necessary to maintain and preserve the eligible assets at the condition level established and disclosed by the … that the assets are being preserved approximately at, or above, the established condition level. Guide to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14j-depreciation-and-modified-approach-infrastructure-capital-assetsTown of Gaines – Town Clerk/Tax Collector (2021M-172)
… the required timeframe. Perform bank reconciliations to help ensure all money is properly accounted for. Except as … agreed with our recommendations and indicated they planned to take corrective action. Appendix B includes our comment on …
https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-gaines-town-clerktax-collector-2021m-172Sullivan County Board of Cooperative Educational Services – Separation Payments (2021M-171)
… approving separation payments. Ensure all inputs including final salaries that drive the separation payment calculation …
https://www.osc.ny.gov/local-government/audits/boces/2022/01/28/sullivan-county-board-cooperative-educational-services-separation-payments-2021mTroy City School District – Payments for Unused Leave Accruals (2020M-167)
… We reviewed payments totaling $270,000 that were paid to 14 employees and found District officials accurately … retirees. These errors were reported in submissions to the New York State Local Retirement System. Although these …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/04/troy-city-school-district-payments-unused-leave-accruals-2020m-167Longwood Public Library – Bank Account Management (2015M-309)
… in this report. … Longwood Public Library Bank Account Management 2015M309 …
https://www.osc.ny.gov/local-government/audits/library/2016/02/05/longwood-public-library-bank-account-management-2015m-309Town of Owasco – Real Property Tax Exemptions Administration (2020M-102)
… Granted property exemptions were not always properly applied for or supported. 99 property tax exemptions were … exemptions totaling over $4.1 million were not properly applied for or supported. Property owners received $4,014 in …
https://www.osc.ny.gov/local-government/audits/town/2021/01/29/town-owasco-real-property-tax-exemptions-administration-2020m-102CUNY Bulletin No. CU-705
… paychecks dated March 25, 2021 for Institution Current and April 8, 2021 for Institution Lag. OSC Actions OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-705-city-university-new-york-cuny-health-insurance-rate-changes2021 Financial Condition Report – 2021 Financial Condition Report
… the State’s financial footing. This Financial Condition Report can help New Yorkers better understand the impacts of … long-term outlook for State finances. Read More About this Report This report provides citizens with an overview of the financial …
https://www.osc.ny.gov/reports/finance/2021-fcrSUNY Bulletin No. SU-313
… or more is 1% of the adjusted biweekly gross. There is no maximum amount for annual dues. Agency Actions Agencies … directed to the Payroll Deduction mailbox. … SUNY Bulletin No SU313 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-313-united-university-professions-uup-dues-increaseTown of North Elba – Cash Collections (2020M-49)
Determine whether Town Clerk and departmental collections were properly accounted for and deposited
https://www.osc.ny.gov/local-government/audits/town/2020/06/18/town-north-elba-cash-collections-2020m-49Honeoye Central School District – Payroll (2015M-277)
… of our audit was to examine the District’s payroll process for the period July 1, 2014 through October 1, 2015. … Board of Education. General fund budgeted appropriations for the 2015-16 fiscal year total approximately $17.5 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/honeoye-central-school-district-payroll-2015m-277Statement from New York State Comptroller Thomas P. DiNapoli on President Trump's Budget Proposal
… Americans, would decimate vital programs that millions of New Yorkers rely on. His proposal also creates real consequences for the state budget, putting New York's taxpayers on the hook for billions of dollars in …
https://www.osc.ny.gov/press/releases/2017/05/statement-new-york-state-comptroller-thomas-p-dinapoli-president-trumps-budget-proposalStony Creek Volunteer Fire Company – Cash Disbursements (2015M-188)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of … The Board did not establish effective internal controls to address a lack of segregation in the Treasurer’s cash … policies or implement any procedures governing debit card use or review or approve any card-related transactions. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/23/stony-creek-volunteer-fire-company-cash-disbursements-2015mMiddletown-Hardenburgh Fire District – Cash Receipts and Disbursements (2014M-141)
… Purpose of Audit The purpose of our audit was to examine whether the Board ensured that cash disbursements … Key Findings Policies and procedures are not sufficient to ensure that the Treasurer properly records and reports …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/01/middletown-hardenburgh-fire-district-cash-receipts-and-disbursements-2014mHadley-Luzerne Central School District - Financial Management (2018M-103)
… of approximately $1.9 million annually from 2014-15 to 2016-17, which resulted in accumulation of excess … fund balance in the general fund. Review reserves to determine if amounts are necessary and reasonable and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/26/hadley-luzerne-central-school-district-financial-management-2018m-103