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Schuyler County – Court and Trust Funds (2021-C&T-1)
… Office. The County Clerk maintained a court and trust register as required, but it was incomplete and outdated. We … have been recorded in the County Clerk’s court and trust register but were missing from the register. The Surrogate’s Court Clerk was not maintaining …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2021/12/10/schuyler-county-court-and-trust-funds-2021-ct-1State Agencies Bulletin No. 435
… Purpose To provide notification of a change in the manager of the New York State College Savings … in the program but will continue to service the toll-free phone line and web site through close of business November … by Upromise Investments, Inc. The existing toll free number is 1-877-NYSAVES and the web site is located at …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/435-change-manager-nys-college-savings-programComptroller DiNapoli Releases Municipal Audits
… determined that the 2019-20 budget materially complies with the provisions of the Fiscal Agent Act. However, they …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-municipal-audits-0Town of Cincinnatus – Financial Operations (2016M-238)
… to be maintained are communicated to and complied with by Town officials and employees. Ensure that deliberate …
https://www.osc.ny.gov/local-government/audits/town/2016/10/28/town-cincinnatus-financial-operations-2016m-238Comptroller DiNapoli Releases Municipal Audits
… require the clerk to perform monthly bank reconciliations or accountabilities for their review to ensure all …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-auditsCity of Lackawanna – Police and Fire Department Work Hours (2014M-298)
… five-member City Council. The City’s 2014-15 general fund budgeted appropriations total approximately $23.4 …
https://www.osc.ny.gov/local-government/audits/city/2015/04/10/city-lackawanna-police-and-fire-department-work-hours-2014m-298Town of Seneca Falls - Town Hall Capital Project (2018M-220)
… $4.55 million. The Board did not appropriately approve 14 change orders totaling approximately $265,000. The Board … expenditures compared to the approved budgets. Approve all change orders prior to the commencement of work. Ensure that …
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-seneca-falls-town-hall-capital-project-2018m-220Lake George Fire Company - Cash Receipts (2015M-216)
… and other financial records, including those of the Drill Team. Ensure that an annual audit of the Department Treasurer’s and the Drill Team’s chief financial officer’s records is performed …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/lake-george-fire-company-cash-receipts-2015m-216Cameron Volunteer Fire Department – Internal Controls Over Financial Activity (2014M-363)
… Treasurer prepares and makes all deposits, pays Department bills and performs all recordkeeping functions with little or …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/07/17/cameron-volunteer-fire-department-internal-controls-overColumbia County – Payroll (2014M-121)
… Purpose of Audit The purpose of our audit was to determine if … October 3, 2013. Background Columbia County is located in eastern New York and has a population of approximately … properly segregated. The auto-pay payroll system resulted in payments to part-time attorneys for hours not worked. The …
https://www.osc.ny.gov/local-government/audits/county/2014/08/14/columbia-county-payroll-2014m-121Monroe County - Financial Condition (2018M-179)
… balance as of December 31, 2017 totaled only $1.9 million or .13 percent of gross expenditures, after $12.4 million in … fund balance to mitigate significant revenue shortages or unanticipated expenditures. Key Recommendations Identify ways to increase recurring revenues or decrease recurring expenditures to improve the County’s …
https://www.osc.ny.gov/local-government/audits/county/2018/12/07/monroe-county-financial-condition-2018m-179School District Physical Education Compliance (2018-MS-3)
… by State Education Law and regulations. As a result, not all students are receiving the minimum PE required. Nine of … the minimum required amount of PE. The PE plan addresses all requirements in the Commissioner’s regulations. … To …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/12/school-district-physical-education-compliance-2018-ms-3State Agencies Bulletin No. 1040
… agencies of the elimination of Advanced Earned Income Credit Payments. Background The elimination of the Advanced … will be terminated effective December 31, 2010. Qualified employees will, however, still be able to take the credit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1040-elimination-advanced-earned-income-tax-credit-aeitcVillage of Port Chester – Payroll (2017M-115)
… The purpose of our audit was to evaluate the accuracy of payroll payments for the period June 1, 2015 through January … will be in accordance with CBAs. … Village of Port Chester Payroll 2017M115 …
https://www.osc.ny.gov/local-government/audits/village/2017/10/13/village-port-chester-payroll-2017m-115Burnt Hills-Ballston Lake Youth Recreation Commission – Financial Activities (2017M-68)
… press-numbered duplicate receipts for any cash, checks or money orders received. The Board should establish …
https://www.osc.ny.gov/local-government/audits/joint-activity/2017/10/06/burnt-hills-ballston-lake-youth-recreation-commission-financial-activitiesCenter Moriches Union Free School District – Medicaid Reimbursements (2017M-174)
… obtain prescriptions, parental consent was not obtained or service providers did not meet certain qualifications for reimbursement or did not provide the proper documentation for claiming … Ensure that all IEP-related services are provided by, or under the supervision of, a licensed therapist as required …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/center-moriches-union-free-school-district-medicaid-reimbursements-2017mTown of Frankfort - Board Oversight (2018M-58)
… Segregate the Supervisor’s financial duties or establish sufficient compensating controls to provide …
https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-frankfort-board-oversight-2018m-58Wilson Central School District – Reserves and Fuel Accountability (2016M-44)
… Purpose of Audit The purpose of our audit was to examine the District’s reserves and … The Wilson Central School District is located in the Towns of Wilson, Cambria, Lockport, Newfane and Porter in Niagara …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/wilson-central-school-district-reserves-and-fuel-accountability-2016m-44Union Springs Central School District – Retiree Health Insurance Contributions (2016M-75)
… could include regularly contacting all retirees by phone or mail to obtain updates of their contact and eligibility …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/union-springs-central-school-district-retiree-health-insuranceCato-Meridian Central School District – Procurement of Professional Services (2016M-13)
… documentation that supports the decisions made. Not all providers have written agreements with the District or … for services in excess of a reasonable limit, with all professional service providers that detail the types and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/cato-meridian-central-school-district-procurement-professional-services