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Neptune Hose Company No. 1 of Dryden, Inc. – Disbursements (2024M-5)
… were not always supported or authorized prior to payment. We reviewed 171 disbursements totaling $381,186 … approved payments without having sufficient documentation to support the expenses were appropriate and increased the … or improper transactions. Key Recommendations Adhere to the Company’s accounting manual. Ensure all disbursements …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/05/17/neptune-hose-company-no-1-dryden-inc-disbursements-2024m-5Otsego County Soil and Water Conservation District – Board Oversight (2023M-117)
… Ensure grant disbursements are approved before payment to avoid overpayments to landowners. Perform a thorough claims audit to ensure disbursements are supported and for appropriate and …
https://www.osc.ny.gov/local-government/audits/district/2024/03/29/otsego-county-soil-and-water-conservation-district-board-oversight-2023m-117Emerging Manager Program
… The Emerging Manager Program of the New York State Common Retirement Fund (the Fund) invests with emerging managers … monitoring and progression of potential candidates for inclusion in the program. Select an asset class below for …
https://www.osc.ny.gov/common-retirement-fund/emerging-managerWyoming County - Hospital Cafeteria Cash Receipts (2018M-70)
… [read complete report - pdf] Audit Objective To determine whether the County Hospital and Skilled Nursing … The cafeteria manager did not ensure documentation to support the sales from the kiosk or vending machines was … and have initiated or indicated they planned to initiate corrective action. … Wyoming County Hospital …
https://www.osc.ny.gov/local-government/audits/county/2018/08/31/wyoming-county-hospital-cafeteria-cash-receipts-2018m-70Village of New Hempstead - Clerk-Treasurer's Duties (2018M-202)
… the services of a Certified Public Accountant (CPA) to perform duties that the Clerk-Treasurer was required to perform by New York State Village Law (Village Law) and … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/village/2019/01/18/village-new-hempstead-clerk-treasurers-duties-2018m-202CUNY Bulletin No. CU-188
… Purpose To explain the automatic rate change of health insurance … agencies must choose the calculation routine "Default to Deduction Table". Questions 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-188-new-york-city-health-rate-change-ghi-participantsCUNY Bulletin No. CU-180
… Purpose To explain an automatic rate change of health insurance … agencies must choose the calculation routine "Default to Deduction Table". Questions 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-180-new-york-city-health-insurance-rate-changeOnondaga County – Sexual Harassment Prevention Training (S9-23-8)
… (SHP Training). Key Findings SHP Training was provided to employees and elected officials. However, of the 250 total … Key Recommendation County officials should continue to monitor completion of annual SHP Training by all employees … agreed with our recommendation and indicated they planned to initiate corrective action. … audit statewide county …
https://www.osc.ny.gov/local-government/audits/county/2023/09/08/onondaga-county-sexual-harassment-prevention-training-s9-23-8CUNY Bulletin No. CU-169
… Purpose To explain an automatic rate change of health insurance … agencies must choose the calculation routine "Default to Deduction Table". Questions 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-169-new-york-city-health-rate-change-ghi-participantsXII.5.H Appropriate Payment Amounts – XII. Expenditures
… Financial System, Business Units are no longer required to submit invoices or supporting documentation with the … Units must retain and produce payment documentation to the Office of the State Comptroller in accordance with … Payable Vouchers and Land Claims of this Chapter. Guide to Financial Operations REV. 03/19/2012 … In accordance with …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5h-appropriate-payment-amountsWest Seneca Fire District #3 - Capital Reserves (2019M-248)
… for five expenditures totaling $180,000 that were subject to permissive referendum. Key Recommendations Ensure budgets … Ensure reserve expenditures comply with legal requirements to publish notices of permissive referendum. District … our findings and recommendations and indicated they plan to take corrective action. … Determine whether the Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/03/20/west-seneca-fire-district-3-capital-reserves-2019m-248Town of New Hudson – Tax Collection (2021M-2)
… in a timely manner, the Clerk did not: Remit collections to the Town Supervisor (Supervisor) weekly, as required. Key … all real property tax collections, penalties and interest to the Supervisor weekly. Town officials agreed with our recommendation and indicated that they planned to initiate corrective action. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/town/2021/04/01/town-new-hudson-tax-collection-2021m-2Glens Falls Common School District - Cash Management (2019M-177)
… not develop and manage a comprehensive investment program to ensure interest earnings were maximized. Had officials … Ensure available funds are invested, within legal limits, to maximize interest earnings. Prepare monthly cash flow … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine if District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/glens-falls-common-school-district-cash-management-2019m-177Moriah Central School District - Cash Management (2019M-65)
… not develop and manage a comprehensive investment program to ensure interest earnings were maximized. Had officials … idle funds are invested in a manner, within legal limits, to maximize interest earnings. District officials generally … and have initiated, or indicated they planned to initiate corrective action. … Determine whether District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/moriah-central-school-district-cash-management-2019m-65CUNY Bulletin No. CU-140
… Purpose To explain an automatic rate change of health insurance … agencies must choose the calculation routine "Default to Deduction Table". Questions 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-140-new-york-city-health-insurance-rate-changeJustice Court Fund: Advisories
… 2020 December [pdf] - Reporting violations ticketed through a County School Bus Photo Violation Monitoring Systems Demonstration Program (New York Laws of 2019, Chapter 145) September [pdf] - 2020 Legislative … Update Surcharge Cap Increase VTL 1809 (2) Termination of Suspension Fee Increase VTL 503 (2)(j-l)(i) New Surcharge …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-advisoriesState Comptroller DiNapoli Releases Municipal & School Audits
… school audits were issued. Marathon Joint Fire District – Investment Program (Cortland County) District officials did not develop and manage a comprehensive investment program. The board did not develop and adopt a comprehensive written investment policy as required by state law until the end of the audit …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-audits-1Comptroller DiNapoli Releases State Audits
… with the collection of payments. The system used to track outstanding penalties was incomplete and often … education provider of center- and home-based services to infants, toddlers, and preschool-age children in nine … costs consisting of salary and fringe benefits paid to the director’s husband and bonuses paid to some personnel; …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-state-audits-0CUNY Bulletin No. CU-149
… Purpose To explain the agency procedures for reporting the rate … 6/10/02, effective 9/30/01, employees in these titles are to be paid at the overtime rate for all work performed after … periods. Agency Actions: Reporting the Rate Increases To increase the hourly rate(s) of employees in these titles, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-149-pay-rate-changes-cuny-skilled-trade-titlesTown of North Hudson - Payroll (2018M-166)
… Key Findings Town officials have adequate procedures to ensure that salary and wages are paid accurately. We reviewed the annual salaries paid to all 13 elected and appointed officials totaling $211,598 … 2018 and found that except for minor deficiencies related to clerical errors, employees were paid at the approved rate …
https://www.osc.ny.gov/local-government/audits/town/2018/10/19/town-north-hudson-payroll-2018m-166