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State Agencies Bulletin No. 415
… Purpose To provide an overview of overpayment processing and highlight the changes, resulting … Additional Pay Page, provides a means to deduct a fixed amount of money from an employee’s paycheck on a biweekly basis. The recovery is set up using an Earnings (amount to be deducted each biweekly) and Goal Amount (total …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/415-automatic-processing-overpayments-inactive-employeesState Agencies Bulletin No. 1842
… Employees All New York State (NYS) employees who enroll in direct deposit, are already enrolled in direct deposit or who change their direct deposit account … Background NYS agencies have experienced an increase in fraudulent direct deposit forms over the past two years. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1842-updated-direct-deposit-form-nys-employees-ac-2772State Agencies Bulletin No. 1842.1
… account(s). Employees may select the “Go Paperless” check box if the agency is enrolled in New York State Payroll … should dispose of any previous versions of the AC-2772 they may have on hand. Effective immediately, only version … via e-mail, OSC recommends agencies are cautious and send a separate e-mail using the employee’s work e-mail on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18421-updated-direct-deposit-form-nys-employees-ac-2772Controls Over Cash Advance Accounts
… accounts and whether the money is properly accounted for and used for appropriate business expenses. The audit covers the … Parks’ Petty Cash Account, which had not been reconciled in at least four years, contained $5,000 more than OSC had …
https://www.osc.ny.gov/state-agencies/audits/2014/12/22/controls-over-cash-advance-accountsCity of Newburgh – Budget Review (B21-6-13)
… the significant revenue and expenditure projections in the City’s 2022 proposed budget were reasonable. Background The City of Newburgh, located in Orange County, is authorized by Chapter 223 of the Laws of … to exceed $15 million to liquidate the accumulated deficit in the general fund as of December 31, 2010. During the time …
https://www.osc.ny.gov/local-government/audits/city/2021/11/10/city-newburgh-budget-review-b21-6-13State Comptroller Releases School District Audits
… (IT) Assets Inventory (Suffolk County) At the time of initial visits to nine district buildings, auditors were unable to locate 146 of 475 IT assets tested (31 percent). It took between 11 and … for officials to locate 80 additional IT assets. Because of inaccurate inventory records, district officials were …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-releases-school-district-auditsTown of Warwick - Water and Sewer Fund Financial Condition (2018M-259)
… funds’ financial condition to ensure the sustainability of current and future operations. Key Findings Four of the seven water districts experienced operating deficits … fund advances to finance operations, totaling $236,296 as of 2017. Fairgrounds Sewer District had a 2017 deficit fund …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-warwick-water-and-sewer-fund-financial-condition-2018m-259Brewster-Southeast Joint Fire District - Recordkeeping and Procurement (2018M-86)
… Key Findings Accounting records were not accurate as of December 31, 2017. Cash accounts were incorrectly recorded, the operating bank account balance was understated by more than $377,000 and the capital reserve balance was overstated by $200,790. In …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/03/brewster-southeast-joint-fire-district-recordkeeping-and-procurement-2018mMassapequa Union Free School District – Budget Practices and Reserve Funds (2017M-113)
… Purpose of Audit The purpose of our audit was to examine the District’s budget practices and reserve funds … fund balance totaling $3.1 million from the 2012-13 to the 2014-15 fiscal years to finance subsequent years’ budgets, which was not used. We …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/massapequa-union-free-school-district-budget-practices-and-reserve-fundsSaranac Lake Central School District – Financial Management and Extra-Classroom Activities (2017M-274)
… Purpose of Audit The purpose of our audit was to determine whether District officials … which is governed by an elected seven-member Board of Education, has approximately 1,200 students. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/saranac-lake-central-school-district-financial-management-and-extraHerkimer County – Sales Tax Distributions and Bank Reconciliations (2017M-178)
… determine whether the County accurately distributed sales tax to municipalities and whether the County Treasurer and … The County overpaid municipalities $1.4 million in sales tax distributions from 2010 to 2016. The Clerk did not …
https://www.osc.ny.gov/local-government/audits/county/2017/12/15/herkimer-county-sales-tax-distributions-and-bank-reconciliations-2017m-178Jordan-Elbridge Central School District – Financial Condition Management (2017M-241)
… Purpose of Audit The purpose of our audit was to determine whether … and District officials adequately managed the District's financial condition for the period July 1, 2013 through … The Board has maintained general fund unrestricted fund balance close to the 4 percent statutory limit. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/26/jordan-elbridge-central-school-district-financial-condition-managementPleasantville Union Free School District – Financial Condition (2015M-311)
… The Pleasantville Union Free School District is located in the Village of Pleasantville in Westchester County. The District, which operates three … a reserve fund policy stating how much would be set aside in each reserve, how each reserve would be funded or when …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/pleasantville-union-free-school-district-financial-condition-2015m-311Pembroke Central School District – Financial Management (2016M-31)
… Purpose of Audit The purpose of our audit was to review the District’s management of financial activities for the period July 1, 2012 through … Pembroke Central School District is located in the Towns of Pembroke, Darien, Batavia and Alexander in Genesee County. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/pembroke-central-school-district-financial-management-2016m-31Wilson Central School District – Reserves and Fuel Accountability (2016M-44)
… The purpose of our audit was to examine the District’s reserves and accountability over fuel used for student … totaled approximately $24.9 million. Key Findings Four reserves with balances totaling $7.3 million appear to be …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/wilson-central-school-district-reserves-and-fuel-accountability-2016m-44Sodus Central School District – Financial Management (2016M-392)
… unused because of overestimated expenditures. The District does not have a written plan detailing the appropriate and necessary levels for reserve funds and how they are to be monitored, analyzed and maintained. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/sodus-central-school-district-financial-management-2016m-392Cazenovia Central School District – Financial Condition (2015M-327)
… 30, 2015. Background The Cazenovia Central School District is located in the Towns of Cazenovia, Fenner, Georgetown, … three schools with approximately 1,500 students and is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/cazenovia-central-school-district-financial-condition-2015m-327Elmira City School District – Financial Condition (2014M-348)
… The District’s multiyear financial plan does not include information related to funding and use of reserves or the … multiyear financial plan that is sustainable and includes information related to anticipated funding and use of …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/06/elmira-city-school-district-financial-condition-2014m-348Commack Union Free School District – Financial Condition and Fuel Inventory (2015M-90)
… financial condition and controls over fuel inventory for the period July 1, 2013 through November 30, 2014. … with more than 6,900 students. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $183.2 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/commack-union-free-school-district-financial-condition-and-fuel-inventoryMiddleburgh Central School District – Financial Condition (2013M-206)
… prepare for economic difficulties, they have come to rely on using surplus funds to finance operations, and are close …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/middleburgh-central-school-district-financial-condition-2013m-206