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Caledonia Joint Fire District – Internal Controls Over Financial Operations (2013M-350)
… comparisons to prior years, the detail for non-property tax revenue estimates, or estimated fund balance. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/caledonia-joint-fire-district-internal-controls-over-financial-operationsRockland County Department of Social Services – Service Contracts (2014M-368)
… for the period January 1, 2013 through August 12, 2014. Background Rockland County has a population of approximately 320,900 and is governed by a 17-member Board of Legislators. The … service and financial needs. The Department’s budget for 2014, not including amounts budgeted for Medicaid, totaled …
https://www.osc.ny.gov/local-government/audits/county/2015/06/12/rockland-county-department-social-services-service-contracts-2014m-368City of Watertown – Information Technology (2017M-184)
… Purpose of Audit The purpose of our audit was to determine whether City officials adequately safeguarded personal, private and … and City officials do not have formal procedures to address disaster recovery, disposal of electronic devices, …
https://www.osc.ny.gov/local-government/audits/city/2017/12/01/city-watertown-information-technology-2017m-184Jordan-Elbridge Central School District – Financial Condition Management (2017M-241)
… Purpose of Audit The purpose of our audit was to determine whether the Board and District officials … maintained general fund unrestricted fund balance close to the 4 percent statutory limit. The District retained an … unrestricted fund balance and reserve fund balances to ensure they do not accumulate to excessive levels. Use …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/26/jordan-elbridge-central-school-district-financial-condition-managementCity of Glen Cove – Financial Condition, Claims Processing and Payroll (2017M-210)
… the City’s financial condition, claims processing and payroll function for the period January 1, 2013 through … has not established a claims auditing policy. The City’s payroll clerk performed incompatible payroll duties without …
https://www.osc.ny.gov/local-government/audits/city/2018/01/12/city-glen-cove-financial-condition-claims-processing-and-payroll-2017m-210City of Lackawanna – Police and Fire Department Work Hours (2014M-298)
… were not always accurately maintained. City officials do not ensure that firefighters work their required annual …
https://www.osc.ny.gov/local-government/audits/city/2015/04/10/city-lackawanna-police-and-fire-department-work-hours-2014m-298Contract Advisory No. 6
… Subject: The Vendor ID associated to a contract record in the … only be changed when the original contract (sequence 0) is in the Open status. The Vendor ID cannot be changed once … with the incorrect Vendor ID. Use the attached chart: “ What To Do When An Incorrect Vendor ID Has Been Used For A …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/6-correcting-vendor-id-contractPatchogue-Medford Union Free School District – Leave Accruals (2016M-236)
… and CBAs. Develop a procedure to ensure that employees do not approve their own absences. … PatchogueMedford Union …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/patchogue-medford-union-free-school-district-leave-accruals-2016m-236Randolph Academy Union Free School District – Financial Management (2015M-248)
… to review the District’s financial management practices for the period July 1, 2009 through September 25, 2015. … Board of Education. General fund budgeted appropriations for the 2014-15 fiscal year totaled approximately $7.2 … rates, with which it rebills districts and agencies for services, from the State Education Department (SED) an …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/randolph-academy-union-free-school-district-financial-management-2015mTown of Brookhaven Local Development Corporation – Project Approval and Monitoring (2021M-188)
… (Corporation) Board of Directors (Board) properly approved and monitored projects. Key Findings The Board did not properly approve and monitor projects and did not: Incorporate job creation and retention goals …
https://www.osc.ny.gov/local-government/audits/town/2022/07/15/town-brookhaven-local-development-corporation-project-approval-and-monitoring-2021mWashington County Local Development Corporation – Revolving Loan Program (2021M-57)
… are creating and retaining jobs and using loan funds in compliance with the terms of the agreements. Develop written …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/30/washington-county-local-development-corporation-revolvingMinerva Central School District – Financial Condition Management (2020M-60)
… financial condition. Key Findings District officials can do more to effectively manage the District’s financial …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/minerva-central-school-district-financial-condition-management-2020m-60Important Filing Reminders – Legacy Reporting
NYSLRS employers report information about employees through Retirement Online including their earnings the number of days they worked and more
https://www.osc.ny.gov/retirement/employers/legacy-reporting/important-filing-remindersReporting Workers' Compensation Benefits – Legacy Reporting
… Retirement Online including their earnings the number of days they worked and more …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/reporting-workers-compensation-benefitsOverview – Legacy Reporting
… Retirement Online , including their earnings, the number of days they worked and more. You also report and forward … who have returned to work under Section 211 or 212 of New York State Retirement and Social Security Law (RSSL). (See the Reporting Retirees section of our Hiring Public Retirees page .) Additionally, do not …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/overviewTown of Clifton – Financial Management (2014M-217)
… for the period January 1, 2013 through April 30, 2014. Background The Town of Clifton is located in St. Lawrence County and has approximately 750 residents. The Town is governed by … and four council members. Budgeted appropriations for 2014 total approximately $1.4 million. Key Findings The Town …
https://www.osc.ny.gov/local-government/audits/town/2014/10/17/town-clifton-financial-management-2014m-217State Comptroller DiNapoli Statement on SEC's Climate Disclosure Proposal
… the robust climate disclosures that we have long advocated for. Access to consistent, comparable, and … and economic disruption due to climate change. It is time for US companies to step up to the plate and develop, … to make sure the companies we invest in are prepared for the future, so they can be profitable and successful in …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-statement-secs-climate-disclosure-proposalMid-Hudson Library System – Procurement (2016M-261)
… Audit The purpose of our audit was to examine the Library System’s procurement process for the period January 1, 2015 … the State contract prior to ordering. The Library System's purchasing policy does not address what internal procedures …
https://www.osc.ny.gov/local-government/audits/library/2016/10/07/mid-hudson-library-system-procurement-2016m-261Chateaugay Central School District – Nonresident Homeless Student State Aid (2023M-153)
… also lose the remaining $82,244 in State aid if officials do not properly submit claims for reimbursement by June 30, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/chateaugay-central-school-district-nonresident-homeless-student-state-aidNiagara Falls City School District – Fuel Accountability (2015M-178)
… 2015. Background The Niagara Falls City School District is located in Niagara County. The District, which operates 11 schools with approximately 7,100 students, is governed by an elected nine-member Board of Education. … Recommendations Ensure that fuel purchased by the District is used solely for District purposes and seek reimbursement …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/niagara-falls-city-school-district-fuel-accountability-2015m-178