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State Agencies Bulletin No. 1842

… agencies of the updated AC-2772 Direct Deposit Form for NYS Employees (Rev. 07/2020), and to provide guidance to … the new form. Affected Employees All New York State (NYS) employees who enroll in direct deposit, are already … deposit account distribution are affected. Background NYS agencies have experienced an increase in fraudulent …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1842-updated-direct-deposit-form-nys-employees-ac-2772

State Agencies Bulletin No. 1842.1

… agencies of the updated AC-2772 Direct Deposit Form for NYS Employees (Rev. 01/2021), and to provide guidance to … the new form. Affected Employees All New York State (NYS) employees who enroll in direct deposit, are already … deposit account distribution are affected. Background NYS agencies have experienced an increase in fraudulent …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18421-updated-direct-deposit-form-nys-employees-ac-2772

Controls Over Cash Advance Accounts

… to, consistent accounting policies and procedures for all cash advance accounts, and strengthen the control … use. Discontinue the practice of allowing payroll advances from the Petty Cash Account. Close the inactive Travel …

https://www.osc.ny.gov/state-agencies/audits/2014/12/22/controls-over-cash-advance-accounts

City of Newburgh – Budget Review (B21-6-13)

… 223 of the Laws of 2010 to issue debt not to exceed $15 million to liquidate the accumulated deficit in the …

https://www.osc.ny.gov/local-government/audits/city/2021/11/10/city-newburgh-budget-review-b21-6-13

State Comptroller Releases School District Audits

… 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 … 11 and 55 days from the initial visits for officials to locate 80 additional IT assets. Because of inaccurate …

https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-releases-school-district-audits

Brewster-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 … the capital reserve balance was overstated by $200,790. In addition, all 45 general ledger accounts did not comply …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/03/brewster-southeast-joint-fire-district-recordkeeping-and-procurement-2018m

Massapequa Union Free School District – Budget Practices and Reserve Funds (2017M-113)

… through November 30, 2016. Background The Massapequa Union Free School District is located in the Town of Oyster Bay in … Massapequa Union Free School District Budget Practices and Reserve Funds …

https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/massapequa-union-free-school-district-budget-practices-and-reserve-funds

Saranac Lake Central School District – Financial Management and Extra-Classroom Activities (2017M-274)

… activity (ECA) funds were adequately safeguarded and cash collections and disbursements were properly accounted … reserves or reduce District property taxes. Ensure that student treasurers and advisors properly account for all ECA …

https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/saranac-lake-central-school-district-financial-management-and-extra

Herkimer County – Sales Tax Distributions and Bank Reconciliations (2017M-178)

… January 31, 2017. Background The County of Herkimer is located in central New York State and had a 2010 … County bank account for the Department of Motor Vehicles (DMV), resulting in an unaccounted for balance of $162,875. The Treasurer did not …

https://www.osc.ny.gov/local-government/audits/county/2017/12/15/herkimer-county-sales-tax-distributions-and-bank-reconciliations-2017m-178

Jordan-Elbridge Central School District – Financial Condition Management (2017M-241)

… The Jordan-Elbridge Central School District is located in the Towns of Brutus and Sennett in Cayuga County and the Towns of Camillus, Elbridge, Lysander, Skaneateles and Van Buren in Onondaga County. The District, which has approximately …

https://www.osc.ny.gov/local-government/audits/school-district/2018/01/26/jordan-elbridge-central-school-district-financial-condition-management

Pleasantville Union Free School District – Financial Condition (2015M-311)

… Purpose of Audit The purpose of our audit was to review the District’s … The Pleasantville Union Free School District is located in the Village of Pleasantville in Westchester County. The District, which operates three …

https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/pleasantville-union-free-school-district-financial-condition-2015m-311

Pembroke Central School District – Financial Management (2016M-31)

… Background The Pembroke Central School District is located in the Towns of Pembroke, Darien, Batavia and Alexander in Genesee County. The District, which operates three schools … The District consistently overestimated appropriations in the adopted budgets and did not use all of the annually …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/pembroke-central-school-district-financial-management-2016m-31

Wilson Central School District – Reserves and Fuel Accountability (2016M-44)

… District’s reserves and accountability over fuel used for student transportation for the period July 1, 2011 through …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/wilson-central-school-district-reserves-and-fuel-accountability-2016m-44

Sodus Central School District – Financial Management (2016M-392)

… operations resulted in 84 percent of appropriated fund balance remaining unused because of overestimated … adopting budgets that result in the appropriation of fund balance and reserve funds that will not be used. Adopt an …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/sodus-central-school-district-financial-management-2016m-392

Cazenovia Central School District – Financial Condition (2015M-327)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, … Fenner, Georgetown, Lincoln, Nelson and Sullivan in Madison County and the Town of Pompey in Onondaga County. The …

https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/cazenovia-central-school-district-financial-condition-2015m-327

Elmira City School District – Financial Condition (2014M-348)

… Purpose of Audit The purpose of our audit was to evaluate the … District’s reserve policy does not include details related to the various reserves’ purposes, use or funding. The …

https://www.osc.ny.gov/local-government/audits/school-district/2015/03/06/elmira-city-school-district-financial-condition-2014m-348

Commack Union Free School District – Financial Condition and Fuel Inventory (2015M-90)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition and controls … nearly $24 million of appropriated fund balance was used to finance operations. District officials did not maintain … inventory records. Key Recommendations Develop procedures to adopt more reasonable budgets to avoid raising more real …

https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/commack-union-free-school-district-financial-condition-and-fuel-inventory

Middleburgh Central School District – Financial Condition (2013M-206)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2011, to June 30, 2013. Background The Middleburgh Central School … update the District’s long-term financial plan to address how they will fund the budgets without the continued use of …

https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/middleburgh-central-school-district-financial-condition-2013m-206