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Greenburgh Central School District – Payroll and Reserve Funds (2016M-242)
… the District’s payroll procedures and reserve funds for the period July 1, 2014 through March 23, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $65 … the Board periodically assessed four of the six reserves for necessity. Key Recommendations Develop written …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenburgh-central-school-district-payroll-and-reserve-funds-2016m-242KIPP Tech Valley Charter School – Enrollment and Billing (2012M-256)
… purpose of our audit was to examine the student enrollment and billing process for the period July 1, 2011, to August … school is a public school financed by local, State, and Federal resources that is not under the control of the local school board and is governed under Education Law Article 56. The KIPP Tech …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/kipp-tech-valley-charter-school-enrollment-and-billing-2012m-256Evergreen Charter School – Employee and Independent Contractor Fingerprinting (2016M-225)
… audit was to review the School’s fingerprinting practices for the period July 1, 2014 through March 31, 2016. … an eight-member Board of Trustees. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $5.7 … Establish a fingerprinting policy including procedures for new employees, emergency and conditional hires and …
https://www.osc.ny.gov/local-government/audits/charter-school/2016/09/16/evergreen-charter-school-employee-and-independent-contractorClarkstown Central School District – Time and Attendance Records (2017M-150)
… totaling $9,470, worked by 19 employees for which overtime forms were not submitted. Key Recommendations Enforce the use of the biometric system and overtime forms. Enforce the use of overtime forms. … Clarkstown Central School District Time and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/01/clarkstown-central-school-district-time-and-attendance-records-2017m-150Charter School of Inquiry – Student Enrollment and Billing (2017M-74)
… was to examine student enrollment and billing processes for the period July 1, 2015 through February 2, 2017. … in the system, including entry and exit dates used for billing. Credit back money due to school districts of … student data management software vendor to arrange for access to 2015-16 student attendance records. … Charter …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/charter-school-inquiry-student-enrollment-and-billing-2017m-74North Salem Central School District – Time and Attendance (2016M-209)
… North Salem Central School District – Time and Attendance … sufficient oversight of time and attendance for the period July 1, 2014 through December 18, 2015. Background The North Salem …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-salem-central-school-district-time-and-attendance-2016m-209Division of Housing and Community Renewal Bulletin No. DH-126
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the … received an LLS payment after October 2022, ensure it represents an October 2022 payment and not a prior April …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-126-october-2023-district-council-37-dc-37-rent-regulationDiNapoli Announces State Contract and Payment Actions for May 2016
… more than 2,000 payments valued at nearly $5.7 million due to fraud, waste or other improprieties. Cumulatively through … averaged 7.5 days for contract reviews in May and two days to audit payments. DiNapoli releases this monthly notice to provide current information about the number and types of …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-announces-state-contract-and-payment-actions-may-2016Village of Alden – Ambulance Service Billing and Collection (2016M-321)
… of our audit was to review ambulance service billing and collection procedures for the period June 1, 2013 through … Key Findings The Board has not adopted written policies and procedures for ambulance service billing and collection. An outside billing agent creates billing …
https://www.osc.ny.gov/local-government/audits/village/2017/01/06/village-alden-ambulance-service-billing-and-collection-2016m-321DiNapoli Tracks State and City Spending Related to Asylum Seekers
… Thomas P. DiNapoli today launched a new online tool to monitor emergency spending related to assistance for asylum seekers by New York state and New … needs,” DiNapoli said. “My office has launched a new tool to provide transparency on this emergency spending and show …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-tracks-state-and-city-spending-related-asylum-seekersTown of Venice – Supervisor’s Financial Records and Reports (2023M-73)
… receipts totaling $4 . 8 million were not recorded timely in the Supervisor’s accounting records. 11 disbursements totaling $39,038 were not recorded in the accounting records and eight disbursements totaling … support documentation and were not Board approved. In addition, bank reconciliations for 15 of the 36 months …
https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-venice-supervisors-financial-records-and-reports-2023m-73Division of Housing and Community Renewal Bulletin No. DH-127
… and Job do not match – if the Position Number equals the NYS Position Number on the employee’s Job Data page but the … the appropriate job rate credit in the Incr. Code field. Tax Information: These monies are taxable income, will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-127-october-2023-district-council-37-dc-37-performanceTown of Wethersfield – Town Clerk and Highway Operations (2013M-21)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over selected … financial operations for the period January 1, 2011, to December 31, 2012. Background The Town of Wethersfield is … The Clerk did not make deposits and remit moneys to appropriate agencies in a timely manner. Further, the …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-wethersfield-town-clerk-and-highway-operations-2013m-21Division of Housing and Community Renewal Bulletin No. DH-122
… and Job do not Match – if the Position Number equals the NYS Position Number on the employee’s Job Data page but the … the appropriate job rate credit in the Incr. Code field. Tax Information These monies are taxable income, will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-122-october-2022-district-council-37-dc-37-performanceTown of Wawayanda – Financial Management and Information Technology (2013M-260)
… management and controls over information technology (IT) for the period January 1, 2012, to April 30, 2013. Background … and four Board members. The Town's budgeted expenditures for the 2013 fiscal year were approximately $4.3 million. Key … Town taxpayers have benefited from a declining tax levy for the past three years and an anticipated reduction in the …
https://www.osc.ny.gov/local-government/audits/town/2013/11/29/town-wawayanda-financial-management-and-information-technology-2013m-260Jamestown City School District – Fund Balance and Reserves (2022M-97)
… were reasonable and lacked a sufficient reserve fund plan that detailed each reserve’s funding and use. As a … agreed with our recommendations and indicated they plan to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/23/jamestown-city-school-district-fund-balance-and-reserves-2022m-97DiNapoli Announces State Contract and Payment Actions for April 2014
… grant to Círculo De La Hispanidad. Major Payments Approved Tax Refunds Approved more than 3.2 million personal income tax refunds worth $3.2 billion, and more than 44,600 … Approved $11 million for Madison County to settle tax claims related to the Oneida Nation settlement. Health …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-announces-state-contract-and-payment-actions-april-2014Town of Fort Edward – Payroll and Leave Accruals (2022M-119)
… timecards were unreliable because the time clock was set to an incorrect date. The Board did not adopt policies or implement controls to properly segregate payroll duties. Without clear written … pay its officers and employees incorrectly, or allow them to receive benefits to which they are not entitled. Key …
https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-fort-edward-payroll-and-leave-accruals-2022m-119Genesee Community Charter School – Revenue Billing and Collection (2013M-61)
… of our audit was to examine the cash receipts process for the period July 1, 2011, to February 15, 2013. Background … of School Operations. The School’s budgeted appropriations for the 2012-13 fiscal year are approximately $2.6 million. … Require that bank and cash receipts reconciliations for School meal and field study collections be performed by …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/10/genesee-community-charter-school-revenue-billing-and-collection-2013m-61Village of Cape Vincent – Payroll and Claims Auditing (2015M-131)
… was to review the Village’s internal controls over payroll and the claims audit process for the period June 1, 2013 … The Village of Cape Vincent is located in Jefferson County and has a population of approximately 700. The Village is … totaled approximately $1.8 million for the general, water and sewer funds. Key Findings Payroll duties are not …
https://www.osc.ny.gov/local-government/audits/village/2015/08/28/village-cape-vincent-payroll-and-claims-auditing-2015m-131