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Chautauqua County – Investments and Payroll (2016M-147)
… 2015 totaled approximately $229 million. Key Findings The Director of Finance did not always invest funds in accordance … investment policy or General Municipal Law (GML). Not all salary payments to 23 elected officials and 94 management … the County Attorney and, to the extent possible, recover salary and benefit overpayments made to elected officials and …
https://www.osc.ny.gov/local-government/audits/county/2015/12/23/chautauqua-county-investments-and-payroll-2016m-147Gardiner Fire District – Length of Service Award Program (2013M-265)
… controls over its Length of Service Award Program (LOSAP) for the period January 1, 2012 through January 29, … approximately $367,000. Key Findings The District’s LOSAP Point System is inconsistent with General Municipal … did not obtain an annual independent audit of the LOSAP as required. Key Recommendations Amend the Point System …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/gardiner-fire-district-length-service-award-program-2013m-265CUNY Bulletin No. CU-239
… receive a paycheck or direct deposit advice dated November 23, 2005 and did not have the benefit applied in October. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-239-prepaid-legal-service-benefit-cuny-employeesSpecial Accidental Death Benefit – New Career Plan
… under circumstances that permit payment of the accidental death benefit, a special accidental death benefit will be paid to your surviving spouse. If the …
https://www.osc.ny.gov/retirement/publications/1515/special-accidental-death-benefitOlean City School District – Financial Management (2016M-210)
… for the 2015-16 fiscal year totaled approximately $38.9 million. Key Findings Appropriated fund balance was not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/olean-city-school-district-financial-management-2016m-210Churchville-Chili Central School District – Financial Management (2015M-354)
… management for the period July 1, 2012 through September 23, 2015. Background The Churchville-Chili Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/churchville-chili-central-school-district-financial-management-2015m-354Brighton Central School District – Separation Payments (2016M-119)
… examine the District’s calculation of separation payments for the period July 1, 2014 through March 23, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $71.9 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/brighton-central-school-district-separation-payments-2016m-119Greene Central School District – Unused Leave Payments and Leave Accruals (2022M-158)
… correctly . District officials: Made errors in 76 percent of District employees’ accrued leave calculations, resulting … they were entitled to. Incorrectly calculated 61 percent of the unused vacation leave, sick leave and retirement … incentive payments made during the audit period . Of the 38 payments totaling approximately $270,000 we …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/greene-central-school-district-unused-leave-payments-and-leave-accrualsTuckahoe Union Free School District – Financial Condition and Information Technology (2015M-152)
… County. The District, which operates two schools with approximately 1,080 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/16/tuckahoe-union-free-school-district-financial-condition-and-informationCarthage Central School District – Financial Condition (2014M-138)
… policies governing the establishment and use of reserve funds, and the balances in two of the funds are higher than necessary. Key Recommendations Develop … estimates for appropriations and unexpended surplus funds. Develop a plan for the use of excess unexpended …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/carthage-central-school-district-financial-condition-2014m-138Town of Scriba – Board Oversight (2017M-83)
… officials used competitive methods when procuring goods and services and complied with statutes related to conflicts of interest, … were levied in accordance with local law requirements, and whether Town officials adequately safeguarded critical …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-scriba-board-oversight-2017m-83Town of Portland – Water Operations (2017M-45)
Town of Portland Water Operations 2017M45
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-portland-water-operations-2017m-45Town of North Collins – Supervisor’s Records and Reports (2015M-99)
… was to determine if the Supervisor properly accounted for and reported the Town’s financial transactions for the period … current Supervisor did not maintain accurate and complete accounting records or ensure that the Board was provided …
https://www.osc.ny.gov/local-government/audits/town/2015/09/04/town-north-collins-supervisors-records-and-reports-2015m-99State Agencies Bulletin No. 151
… Purpose To explain an automatic refund of dues or agency shop deductions for certain … in the same paycheck and have not already received a full refund. Effective Date Checks dated March 23, 2000 for … amount will be reflected on the employee's check or direct deposit stub. If the refund is processed using a deduction …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/151-dues-and-agency-shop-refundsGarden City Union Free School District – IT Asset Management (2023M-161)
… to confirm they were inventoried. We determined that 23 percent of the assets were not properly accounted for. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/garden-city-union-free-school-district-it-asset-management-2023m-161Town of Poestenkill – Credit Card Purchases (2024M-34)
… for 142 credit card purchases totaling $12,314 (23 percent). The Town paid $1,873 for 21 purchases that were …
https://www.osc.ny.gov/local-government/audits/town/2024/06/07/town-poestenkill-credit-card-purchases-2024m-34Utica Harbor Point Development Corporation – Budgeting and Board Oversight (2022M-43)
… estimates, which caused funding gaps. As of December 9, 2021, the Corporation’s projected costs exceeded revenues …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/07/15/utica-harbor-point-development-corporation-budgeting-andState Comptroller DiNapoli Releases State Audits
… the following audits have been issued: Office of Temporary and Disability Assistance: National Directory of New Hires … under SED’s guidelines for the fiscal year ended June 30, 2014. State Education Department: The Alcott School, … Cost Manual (2015-S-97) For the year ended June 30, 2014, auditors identified $55,969 in ineligible costs that …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-state-auditsOpinion 99-5
… discussed in the opinion. LIBRARIES -- Contracts (by school district with cooperative library system) SCHOOL DISTRICTS -- … stated in the contract and approved as an appropriation for library purposes by the voters of the school district …
https://www.osc.ny.gov/legal-opinions/opinion-99-5Management of Invasive Species (Follow-Up) (2021-F-16)
To determine the extent of implementation of the four recommendations included in our initial audit report, Management of Invasive Species (Report 2019-S-26), issued July 23, 2020.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21f16.pdf