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Bethlehem Central School District – Credit Cards (2017M-41)
… credit card company directly withdraws monthly payments from the District bank account without the Treasurer’s … not allow third-party vendors to directly debit funds from District bank accounts. … Bethlehem Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/bethlehem-central-school-district-credit-cards-2017m-41Niagara County – Court and Trust Funds (2015M-228)
… County Treasurer for safekeeping, such as surplus moneys from foreclosures. Also, in certain circumstances, funds from estates are entrusted to the Treasurer for safekeeping …
https://www.osc.ny.gov/local-government/audits/county/2015/11/13/niagara-county-court-and-trust-funds-2015m-228State Comptroller DiNapoli Releases Municipal Audits
… made 38 credit card purchases during the audit period that required prior approval because they were in excess of $500. …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 2002
… unpaid leave of absence unless the employee is no longer required or able to care for a DHSES canine. The stipend …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2002-annual-stipend-canine-handlers-represented-public-employees-federationOpinion 89-5
… manner dependant upon the number of entries that may be required to be made in the clerk's records. It is our …
https://www.osc.ny.gov/legal-opinions/opinion-89-5Sullivan County – Time and Attendance (2017M-55)
… approximately $56.4 million. Key Findings Department heads are generally exempt from recording their time, and there … Establish procedures to verify that department heads are either working or charging appropriate leave accruals. …
https://www.osc.ny.gov/local-government/audits/county/2017/11/22/sullivan-county-time-and-attendance-2017m-55Schenectady County Community College – Internal Controls Over Selected Financial Operations (2014M-11)
… approximately $29.5 million. Key Findings Cash collections from the baking class, the bakery and the butchery were not … Bursar in a timely manner. Employees used cash received from sales to purchase food and supplies. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/community-college/2014/06/27/schenectady-county-community-college-internal-controls-over-selectedTown of Schroon - Town Hall Expansion Project (2018M-128)
… needed. Ensure the Town’s accounting records for projects are accurate and maintained in a timely manner. Ensure the … advances from the general fund that cannot be repaid are written off. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2018/10/05/town-schroon-town-hall-expansion-project-2018m-128Long Lake Fire District No. 1 – Controls Over Financial Activities (2014M-272)
… a district corporation of the State, distinct and separate from the Town of Long Lake, in Hamilton County. The Board of … a debit card which was used to pay expenditures directly from the general fund checking account. The Treasurer has not …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/long-lake-fire-district-no-1-controls-over-financial-activities-2014m-272Total Receipts – 2022 Financial Condition Report
… Receipts Have Increased Over the Past Five Fiscal Years From 2018 to 2022: Total receipts increased 47.5 percent. Tax … State’s largest tax revenue source—increased 28.7 percent from the previous year. … Revenues are affected by economic …
https://www.osc.ny.gov/reports/finance/2022-fcr/total-receiptsTompkins-Seneca-Tioga Board of Cooperative Educational Services – Network Access and Information Technology Assets (2022M-65)
… network access and IT assets were properly safeguarded from unauthorized use, access and loss. In addition, … disable any unneeded accounts. Preserve historical data from IT security awareness training to assess and provide …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/01/tompkins-seneca-tioga-board-cooperative-educational-services-network-access-andXVII.1 Overview – XVII. Lapsing Appropriations
… date as no further payments or adjustments are permissible from appropriations after their lapse date. During the … Type" published to SFS Coach. SFS Coach is accessible from the SFS home page after logging in with your SFS user ID …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii1-overviewTotal Receipts – 2023 Financial Condition Report
… Receipts Have Increased Over the Past Five Fiscal Years From 2019 to 2023: Total receipts increased 38.5 percent. Tax … State’s largest tax revenue source—decreased 16.9 percent from the previous year. … Revenues are affected by economic …
https://www.osc.ny.gov/reports/finance/2023-fcr/total-receiptsIX.8 Overview – IX. Federal Grants
… by state agencies that represent a return of monies paid from state appropriated funds are to be immediately … Finance Law. Such amounts are to be credited to the fund from which the original payment was made. Since all federal …
https://www.osc.ny.gov/state-agencies/chapter-ix/ix8-overviewState Agencies Bulletin No. 784
… filing will be sent to agency payroll offices directly from the IRS. Agencies can expect to receive the IRS e-File leaflets from the IRS in February 2008. Agency Actions Agency payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/784-benefits-irs-e-fileTotal Receipts – 2021 Financial Condition Report
… Receipts Have Increased Over the Past Five Fiscal Years From 2017 to 2021: Total receipts increased 22.5 percent. Tax … State’s largest tax revenue source—increased 2.4 percent from the previous year. … Revenues are affected by economic …
https://www.osc.ny.gov/reports/finance/2021-fcr/total-receiptsYour Home Public Library – Financial Management (2016M-228)
… Although the Board received monthly financial reports from the Village Treasurer that included budget-to-actual … cash or fund balances. A $100,000 interfund advance from the Village in 2015 remains outstanding. Key …
https://www.osc.ny.gov/local-government/audits/library/2016/10/14/your-home-public-library-financial-management-2016m-228Lockport Public Library – Claims Processing (2015M-192)
… a school district public library that received its charter from the Board of Regents of the New York State Education … not routinely audit and approve claims prior to payment. From a sample of 30 claims, the Director signed checks for 29 …
https://www.osc.ny.gov/local-government/audits/library/2015/10/30/lockport-public-library-claims-processing-2015m-192Maine-Endwell Central School District - Leave Records (2019M-40)
… were inconsistent and leave used was not always deducted from the leave accrual records. Our tests of 69 employees … found 12 days, valued at $3,700, which were not deducted from employees’ leave accruals. District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/maine-endwell-central-school-district-leave-records-2019m-40Greene County – Court and Trust Funds (2014M-294)
… County Treasurer for safekeeping, such as surplus moneys from foreclosures. Also, in certain circumstances, funds from estates are entrusted to the Treasurer for safekeeping …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/greene-county-court-and-trust-funds-2014m-294