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Village of Rockville Centre – Cash Receipts from Recreational Activities and Information Technology (2013M-63)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls over cash receipts … and information technology for the period June 1, 2011, to May 31, 2012. Background The Village of Rockville Centre … someone is reconciling and reviewing the daily cash list to properly safeguard Village assets. The recreation center …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-rockville-centre-cash-receipts-recreational-activities-and-informationVillage of Old Field – Misappropriation of Village Funds and Selected Financial Operations (2013M-44)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of Village financial … and the Treasurer’s duties for the period January 1, 2009, to July 31, 2012. Background The Village of Old Field is … occurred because the Board allowed the former Treasurer to perform all cash disbursement duties with no oversight. …
https://www.osc.ny.gov/local-government/audits/village/2013/07/17/village-old-field-misappropriation-village-funds-and-selected-financialVillage of Montgomery – Purchasing and Information Technology (2013M-210)
… Purpose of Audit The purpose of our audit was to review internal controls over the Village’s purchasing and … for purchases and public works contracts subject to its competitive bidding requirements. However, the … the number of quotes or request for proposals (RFPs) to be obtained for purchases that were not subject to …
https://www.osc.ny.gov/local-government/audits/village/2013/10/25/village-montgomery-purchasing-and-information-technology-2013m-210DiNapoli: Former Treasurer Arrested for Stealing From Essex County Fair
… The Society is a non-profit organization whose mission is to encourage and promote agriculture in young children and … Essex County Fair. Brown worked for the Society from 2013 to 2019 and currently is the Willsboro Fire District … Prosecutor by the Essex County Court. “Brown was entrusted to ensure that funds collected from the fair were managed for …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-former-treasurer-arrested-stealing-essex-county-fairCity of North Tonawanda – Financial Operations (2012M-203)
… Purpose of Audit The purpose of our audit was to review the City’s oversight of its volunteer fire … City’s purchasing process for the period January 1, 2011, to August 31, 2012. Background The City of North Tonawanda is … that operated at a loss and provided free alcohol to participants. City officials did not maintain records …
https://www.osc.ny.gov/local-government/audits/city/2013/02/08/city-north-tonawanda-financial-operations-2012m-203State Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … did not appropriately manage the district's fund balance to ensure financial stability. Total fund balance has … (33 percent), from $14.3 million as of June 30, 2013 to $9.6 million as of June 30, 2016. Approximately 85 percent …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-school-audits-0Member E-News Archive — 2023
… Faster Check Retirement Online to See Possible Changes in Pension Deductions Vested: Qualifying for a Retirement … Purpose? Get the Word Out! Use Retirement Online for a Pension or Mortgage Verification Letter How School Employees … Service Credit Retirees Can Use Retirement Online to View Pension Pay Stubs September 2023 NYSLRS and Comptroller …
https://www.osc.ny.gov/retirement/publications/member-e-news-archive-2023Effectiveness of the Information Technology Transformation
… Purpose To determine how effective the IT Transformation process has … each agency. The audit covers the period January 22, 2015 to March 30, 2016. Background The Office of Information … New York State Information Technology (IT) Transformation to consolidate and merge State agencies’ operations and …
https://www.osc.ny.gov/state-agencies/audits/2016/08/24/effectiveness-information-technology-transformationState Contract and Payment Actions in April
… Comptroller’s review and approval of contracts related to the COVID-19 crisis through June 24, 2021. At the … Geneseo. $1.6 million with Bast Hatfield Construction LLC to repair and rehabilitate pedestrian bridges at SUNY New … for highway rehabilitation and ADA compliance work along I-290 in Erie County. $12.5 million with El Sol …
https://www.osc.ny.gov/press/releases/2021/05/state-contract-and-payment-actions-aprilCUNY Bulletin No. CU-702
… Purpose The purpose of this bulletin is to notify agencies of an automatic dues increase for … represented by DC37, Local 1087 in Bargaining Unit TO. Affected Employees Employees represented by DC37, Local 1087 in Bargaining Unit TO are affected. Effective Dates Changes will be effective in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-702-district-council-37-dc37-local-1087-dues-increaseAccounts Payable Advisory No. 35
… Subject: Updates to the payment terms available in the Statewide Financial System (SFS) Reference: Guide to Financial Operations (GFO), Chapter XII, Section 5.F.4 - … based on timeliness of payment. Agencies are not allowed to use this term for other types of payments and must receive …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/35-voucher-payment-termsCUNY Bulletin No. CU-722
… Purpose The purpose of this bulletin is to provide guidelines and processing procedures for the CUNY 2021 1.5% salary increase and increase to the Theatre Tech Tape Payment for International Alliance … The determination provides for a 1.5% salary increase to hourly and annual rates effective 11/14/2021. The rate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-722-cuny-2021-15-salary-increase-and-increase-theatre-tech-tapeState Agencies Bulletin No. 1895
… Time Entry File Submission Online Deduction, Tax and Direct Deposit Transaction Entry Electronic Certification Submission … prior to entering the transaction. General Deductions/Direct Deposit If an agency anticipates a delay or has …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1895-schedule-agency-payroll-submission-and-availability-reports-and-filesWainscott Common School District - Financial Condition (2018M-237)
… appropriations and exceeded the statutory limit by 54.6 to 73.4 percentage points from 2015-16 through 2017-18. The … practices included appropriating fund balance not needed to fund operations and adopting budgets that overestimated … from 2015-16 through 2017-18. District officials failed to take corrective action to our prior report that pointed …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/wainscott-common-school-district-financial-condition-2018m-237Hughsonville Fire District – Internal Controls Over Cash Disbursements (2014M-159)
… Purpose of Audit The purpose of our audit was to examine the controls over cash disbursements for the … Board of Fire Commissioners, provides fire protection to approximately 9,000 residents. Budgeted appropriations for … The Board did not perform a proper audit of vouchers prior to payment or ensure that adequate supporting documentation …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/hughsonville-fire-district-internal-controls-over-cash-disbursements-2014mVillage of Tuxedo Park - Board Oversight (2018M-66)
… (Board) provided adequate oversight of Village operations to safeguard resources. Key Findings Incompatible duties are … the Clerk/Treasurer and Deputy Clerk/Treasurer with little to no oversight by the Board. Competition was not sought for … (IT) control weaknesses were communicated confidentially to Village officials. Key Recommendations Segregate the …
https://www.osc.ny.gov/local-government/audits/village/2018/11/02/village-tuxedo-park-board-oversight-2018m-66Brookfield Central School District – Claims Audit Process (2018M-6)
… Purpose of Audit The purpose of our audit was to determine whether claims were adequately documented, were … purposes and were properly audited and approved prior to payment for the period July 1, 2016 through September 30, … Key Findings The Board appointed two of its members to audit claims rather than the entire Board as required by …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/brookfield-central-school-district-claims-audit-process-2018m-6Onondaga-Cortland-Madison Board of Cooperative Educational Services – Managed Technical Support (2016M-299)
… Purpose of Audit The purpose of our audit was to determine whether BOCES was in compliance with State … for providing shared Managed Technical Support to school districts for the period July 1, 2014 through June … million. Key Findings BOCES reported aidable expenditures to SED for 62.7 full-time equivalent district-based staff …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/16/onondaga-cortland-madison-board-cooperative-educational-services-managed-technicalXV.16.B Sole Custody Reporting – XV. End of Year
… custody account balances will be available for agencies to use to report reconciled bank account information needed for the … Compliance with this requirement contributes immeasurably to accurate, complete and timely filing of required sole …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv16b-sole-custody-reportingTown of Morris – Board Oversight (2013M-75)
… Purpose of Audit The purpose of our audit was to assess the Board’s oversight of financial operations for … Key Finding We commend the Board for their efforts to provide oversight of the financial operations of the Town. … records could be improved by comparing the check images to the Board-approved claim vouchers, or to payroll …
https://www.osc.ny.gov/local-government/audits/town/2013/05/29/town-morris-board-oversight-2013m-75