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Middle Country Public Library – Treasurer (2015M-291)
… our audit was to review the Library’s Treasurer position for the period July 1, 2014 through June 30, 2015. Background …
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)
… The Mid-Hudson Library System is a nonprofit cooperative public library system, located in the City of Poughkeepsie in … does not address what internal procedures to use for purchases that do not require competitive bidding. Key … procedure to verify State contract pricing when purchases are made using State contract on behalf of member public …
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)
… of our audit was to evaluate the District’s financial management for the period July 1, 2014 through June 30, 2016. … long-term needs. … Sodus Central School District Financial Management 2016M392 …
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)
… of Audit The purpose of our audit was to evaluate the School’s compact contract with a not-for-profit Foundation … 30, 2014. Background The Henry Johnson Charter School is a public school not under control of the school board, located …
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)
… related to funding and use of reserves or the level of fund balance. Key Recommendations Adopt budgets that reflect … the purpose and intent for establishing each reserve fund and the manner in which each reserve will be funded, … funding and use of reserves and the appropriation of fund balance. … Elmira City School District Financial …
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
… average rate divided by the System average rate (not to exceed the System graded rate). Determines the employer’s … costs and prior years’ adjustments. Rev. 12/23 … How the NYSLRS actuary calculates an employers maximum …
https://www.osc.ny.gov/retirement/employers/csp/calculating-maximum-amount-eligible-amortization-or-graded-paymentWage Theft Investigations
… workers, assist the unemployed and connect job seekers to jobs. Its Division of Labor Standards (Division) is committed …
https://www.osc.ny.gov/state-agencies/audits/2014/06/06/wage-theft-investigationsHewlett Bay Fire District
… million. Key Findings The District’s procurement policy does not require competition for the procurement of … for remote access and breach notification. The District does not have a formal disaster recovery plan. Key …
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)
… monitoring of bridges. This Department includes a County Engineer and a professional engineer who are directly involved with the oversight of …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/rensselaer-county-county-bridge-maintenance-s9-13-6State Agencies Bulletin No. 602
… Purpose To explain the procedure for the annual review of employees who claim exemption from Federal and/or State tax withholding. Affected Employees Employees … a new Form IT-2104-E annually. The Forms W-4 and IT-2104-E for the current year’s exemption must be retained in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/602-claiming-exemption-federal-andor-state-tax-withholdingSouth Seneca Central School District – Online Banking (2021M-164)
… Board of Education (Board) and District officials ensure online banking transactions are appropriate and secure. Key … officials improperly allowed a third-party administrator to access a District bank account. The Board’s online banking … practices and it assigns oversight responsibilities to an internal auditor. However, the District does not have …
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
… whether the Department of Labor (Department) is assessing and collecting all required fees and penalties. Our audit covered the period April 1, 2008 … 31, 2011. Background The Department assesses and collects a wide range of fees for various licenses/certificates issued …
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)
… of Audit The purpose of our audit was to review the Town’s accounting records and reports for the period January 1, 2010, through July 31, 2012. … with sales tax, State aid, water and sewer rents, and real property taxes for fire protection. Key Findings The …
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)
… of Trustees and has approximately 290 students, is located in the City of Rochester, Monroe County. The School had …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/06/young-womens-college-prep-charter-school-rochester-information-technologyState Agencies Bulletin No. 439
… the procedure for the annual review of employees who claim to be exempt from Federal and/or State tax withholding. … for the current year's exemption are to be retained in the employee's payroll office. Control-D Report NPAY738 identifies employees in your agency claiming Federal and/or State tax-exempt …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/439-claiming-exempt-federal-andor-state-tax-withholdingState Comptroller DiNapoli Releases Municipal Audits
… , Warren County and the West Albany Fire District. "In today's fiscal climate, budget transparency and … and closed, including 32 of the former justice's 82 cases. Town of Greenport – Town Clerk Operations (Columbia … As a result, town officials could not account for 17 cases containing 431 rolls of bags with an approximate sales …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-auditsOpinion 96-13
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … discussed in the opinion. AMBULANCE SERVICE -- Service Award Programs (simultaneous participation in retirement …
https://www.osc.ny.gov/legal-opinions/opinion-96-13Search Tips
… Sometimes cities will have different variations (ex: New York City, Manhattan, NYC) Be specific: Try narrowing search … Number is a series of numbers assigned by the Lost Money Online Application to a claim. You will receive this number …
https://www.osc.ny.gov/unclaimed-funds/claimants/search-tips