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Johnstown Public Library – Cash Receipts (2014M-304)
… the Library does not use a cash register, maintain a log or issue duplicate receipts. Cash collections are stored in … manner. The Budget and Finance Committee does not review or audit monthly cash receipts records. Key Recommendations … deposited in the bank in a timely manner. Perform an audit or review of cash receipts on a monthly basis. … Johnstown …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/johnstown-public-library-cash-receipts-2014m-304Middle Country Public Library – Treasurer (2015M-291)
… Purpose of Audit The purpose of our audit was to review the Library’s Treasurer position for the period … is unclear. The Board does not require the Treasurer to take an oath of office, and the Treasurer submits invoices … accounting records or prepare and submit monthly reports to the Board. Key Recommendations Consult with legal counsel …
https://www.osc.ny.gov/local-government/audits/library/2016/01/22/middle-country-public-library-treasurer-2015m-291Mid-Hudson Library System – Procurement (2016M-261)
… Finding The Library System does not verify that a vendor's quote is in agreement with the State contract prior to …
https://www.osc.ny.gov/local-government/audits/library/2016/10/07/mid-hudson-library-system-procurement-2016m-261Sodus Central School District – Financial Management (2016M-392)
… Background The Sodus Central School District is located in the Towns Arcadia and Sodus, Wayne County. The District, … fiscal years 2012-13 through 2015-16, operations resulted in 84 percent of appropriated fund balance remaining unused … Discontinue the practice of adopting budgets that result in the appropriation of fund balance and reserve funds that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/sodus-central-school-district-financial-management-2016m-392West Islip Union Free School District – Payroll (2016M-78)
… Purpose of Audit The purpose of our audit was to examine the District’s payroll process for the period July … all aspects of payroll transactions. If it is impractical to adequately segregate the payroll clerks’ duties, District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/west-islip-union-free-school-district-payroll-2016m-78Henry Johnson Charter School – Financial Operations (2014M-214)
… Purpose of Audit The purpose of our audit was to evaluate the School’s compact contract with a … provide. The compact contract is not sufficiently detailed to determine how the quality of services provided will be … measured. The Foundation’s fee structure does not appear to be reasonable since the services being provided have no …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/10/31/henry-johnson-charter-school-financial-operations-2014m-214Elmira City School District – Financial Condition (2014M-348)
… Background The Elmira City School District is located in the City of Elmira and the Town of Elmira, Chemung County. … intent for establishing each reserve fund and the manner in which each reserve will be funded, used and maintained. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/06/elmira-city-school-district-financial-condition-2014m-348Calculating the Maximum Amount Eligible for Amortization or the Graded Payment – Contribution Stabilization Program
… System’s Actuary determines the System average and graded rates . Graded rates are calculated based on a System average … year. Then, the Actuary: Determines the employer’s normal contribution Subtracts the value of Group Term Life Insurance …
https://www.osc.ny.gov/retirement/employers/csp/calculating-maximum-amount-eligible-amortization-or-graded-paymentWage Theft Investigations
… whether these efforts are successful in recovering funds for injured workers. Our audit covered the period April 1, … reports. Employers may be allowed a payment plan for restitution, but the Division has not established … manage the current cases and backlog. Develop criteria for investigators to use to determine if a payment plan …
https://www.osc.ny.gov/state-agencies/audits/2014/06/06/wage-theft-investigationsHewlett Bay Fire District
… professional services. Enter into written agreements with all professional service providers. Adopt a comprehensive IT …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/hewlett-bay-fire-districtVendor File Advisory No. 3
… intervention. This includes: The Vendor’s ID, A temporary login number for the Primary Contact to access the online …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/3-obtaining-vendors-primary-contact-email-addressRensselaer County – County Bridge Maintenance (S9-13-6)
… The County’s budgeted expenditures totaled $312 million in 2012. The Department of Engineering and Highways is … bridges. It is not fiscally responsible for other bridges in the County. Key Findings The County does have a written …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/rensselaer-county-county-bridge-maintenance-s9-13-6South Seneca Central School District – Online Banking (2021M-164)
… dated April 24, 2013 has not been updated or reviewed. It does not reflect current online banking practices and it … to an internal auditor. However, the District does not have an internal auditor and these responsibilities …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/south-seneca-central-school-district-online-banking-2021m-164Assessment and Collection of Selected Fees and Penalties
… as those levied on employers for their failure to pay fees in a timely manner or comply with workplace safety rules. We … does not assess and collect all required fees and fines. In total, the Department did not collect about $3.8 million, … assessment and collection of fees and penalties identified in this report. Other Related Audits/Reports of Interest …
https://www.osc.ny.gov/state-agencies/audits/2013/05/31/assessment-and-collection-selected-fees-and-penaltiesTown of Amsterdam – Supervisor’s Records and Reports (2013M-8)
… was to review the Town’s accounting records and reports for the period January 1, 2010, through July 31, 2012. … and four Council members. The Town’s budgeted expenditures for 2012 were approximately $3.7 million and were funded … State aid, water and sewer rents, and real property taxes for fire protection. Key Findings The Supervisor does not …
https://www.osc.ny.gov/local-government/audits/town/2013/04/05/town-amsterdam-supervisors-records-and-reports-2013m-8Young Women’s College Prep Charter School of Rochester – Information Technology (2016M-24)
… July 1, 2014 through January 7, 2016. Background The Young Women’s College Prep Charter School of Rochester is a public school financed by local, State and federal resources that is not under the … accounts for each user and assign access rights based on job duties. … Young Womens College Prep Charter School of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/06/young-womens-college-prep-charter-school-rochester-information-technologyState Comptroller DiNapoli Releases Municipal Audits
… Thurman , Wading River Fire District , Warren County and the West Albany Fire District. "In today's fiscal climate, … and does not provide specific guidelines on how the membership should exercise its decision-making power. … containing 431 rolls of bags with an approximate sales value of $6,100. Wading River Fire District – Gasoline Credit …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-auditsOpinion 96-13
… award program and retirement system) CIVIL SERVICE LAW, §150; GENERAL MUNICIPAL LAW, art. 11-AA; RETIREMENT AND SOCIAL … Social Security Law, §40). Finally, we note that section 150 of the Civil Service Law provides, with certain …
https://www.osc.ny.gov/legal-opinions/opinion-96-13Search Tips
… identifier for specific unclaimed funds items. It does not refer to original account numbers. Advanced Search … identifier for specific unclaimed funds items. It does not refer to original account numbers. Check Claim … mailed to you from this office. A Claim Reference Number does not represent an OUF Code and is not used as …
https://www.osc.ny.gov/unclaimed-funds/claimants/search-tipsComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … contracts totaling $1.9 million without soliciting competition or documenting a justifiable reason for not soliciting competition and has paid three vendors $770,000 for various …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-municipal-audits-0