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Bethpage Union Free School District – Leave Accruals (2015M-100)
… employees received and used leave accruals in accordance with employment contracts and collective bargaining … seven-member Board of Education, operates five schools with more than 2,900 students. Budgeted appropriations for … from the financial software and credited each employee with the annual accruals based on the terms of the respective …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/15/bethpage-union-free-school-district-leave-accruals-2015m-100Town of Scriba – Board Oversight (2017M-83)
… interest, whether water district assessments were levied in accordance with local law requirements, and whether Town … August 31, 2016. Background The Town of Scriba is located in Oswego County and has a population of approximately 6,840. … $455,638 and a Board member had a prohibited interest in contracts totaling approximately $2,540. Several …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-scriba-board-oversight-2017m-83Pembroke Central School District - Investment Program (2023M-130)
… review and re-adopt the investment policy as required by New York State General Municipal Law (GML) Section 39. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-investment-program-2023m-130Town of Lincoln - Disbursements (2022M-198)
… did not maintain time records to support the hours for which they were paid and one bookkeeper received $1,751 …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-disbursements-2022m-198Churchville-Chili Central School District – Financial Management (2015M-354)
… total approximately $79.5 million. Key Findings The Board and District officials adopted budgets that overestimated … by 6 to 7 percent between fiscal years 2012-13 and 2014-15, totaling almost $15 million. The District … the amount of unrestricted fund balance in a manner that benefits District taxpayers. … ChurchvilleChili Central …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/churchville-chili-central-school-district-financial-management-2015m-354Friendship Central School District –Procurement (2016M-175)
… Allegany County. The District, which operates one school with approximately 360 students, is governed by an elected … not always ensure that purchases were made in compliance with the requirements of this policy or require District … agent and claims auditor to regularly monitor compliance with the procurement policy and periodically report to the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/friendship-central-school-district-procurement-2016m-175Warsaw Central School District – Financial Management (2016M-278)
… to review the District’s financial management activities for the period July 1, 2012 through June 13, 2016. Background … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $19.5 … approximately $600,000 has not been used since 2010-11 for related debt principal and interest payments, as …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/warsaw-central-school-district-financial-management-2016m-278South Kortright Central School District – Claims Audit (2023M-69)
… The Board did not comply with New York State Education Law Section 1709 (20-a) when it appointed the Clerk of the … corrective action. Appendix B includes our comment on an issue raised in the District’s response. … audit south …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/south-kortright-central-school-district-claims-audit-2023m-69Brocton Central School District – Claims Audit (2023M-15)
… action . Appendix B includes our comment on issues raised in the District’s response. … audit brocton school district …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-claims-audit-2023m-15Morris Central School District – Fund Balance Management (2023M-47)
… to fund operations. The Board overestimated appropriations from the 2019-20 through 2021-22 fiscal years by an average of $617,000, or 6 percent. Surplus fund balance exceeded the 4 percent … of the District’s 10 reserves were not reasonably funded, or used to pay related expenditures, during the three fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/28/morris-central-school-district-fund-balance-management-2023m-47Saratoga Springs City School District – Procurement (2023M-25)
… (District) officials procured goods and services according to Board of Education (Board) policies and statutory … did not always procure goods and services according to policy requirements or maintain adequate supporting … may have overpaid for goods and services and appear to have used favoritism. Officials did not: Comply with …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/15/saratoga-springs-city-school-district-procurement-2023m-25Town of Barre – Town Supervisor’s Activities and Board Oversight (2014M-220)
… Purpose of Audit The purpose of our audit was to review the Supervisor’s … did not adequately monitor the work of the accounting firm with which the Board contracted to assist the Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2014/10/24/town-barre-town-supervisors-activities-and-board-oversight-2014m-220Broker Search for Internal Equity and Fixed Income
… be expected to promptly provide individual signed release forms permitting the background investigations. A similar …
https://www.osc.ny.gov/common-retirement-fund/resources/broker-search-internal-equity-and-fixed-incomeMadison County – Consumer Protections: Accuracy of Weights and Measures (S9-24-8)
… inspection or inventory records as required by New York State Department of Agriculture and Markets regulations and article 16 of the New York State Agriculture and Markets Law (AML). As a result, … corrective action. Appendix B includes our comments on issues raised in the County’s response letter. … Determine …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/madison-county-consumer-protections-accuracy-weights-and-measures-s9-24-8Village of Catskill – Accounting Records and Reports (2024M-66)
… records. Comply with New York State General Municipal Law Section 30 by filing all required Annual Financial … Treasurer’s Records, as required by New York State Village Law 4-408 (e). Key Recommendations Maintain proper financial …
https://www.osc.ny.gov/local-government/audits/village/2024/09/27/village-catskill-accounting-records-and-reports-2024m-66State Police Bulletin No. SP-118
… 4/1/10 for Premium in Lieu of Overtime. OSC Actions After payroll processing for Pay Period 1L is completed, OSC will … only if the employee was subsequently returned to the payroll in an eligible bargaining unit. Rows will be inserted … Questions about payment processing may be directed to the Payroll Audit mailbox. … To inform the agency of OSCs …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-118-april-1-2010-salary-and-other-increases-state-police-employeesState Contract and Payment Actions in April
… Department of Health $1.5 million with The National Center for Healthy Housing for the New York State Childhood … H. Maloy, Inc. to construct the Capital Region Welcome Center in New Baltimore, Greene County. $12.6 million with … for improperly denied Medicaid claims. Department of Homel a nd Security $11 million to New York City for the Urban Area …
https://www.osc.ny.gov/press/releases/2018/05/state-contract-and-payment-actions-aprilOpinion 99-12
… two or more improvement districts may be initiated by a petition of the property owners or by the town board's own … extension or consolidation by Town Law, §§194, 206 or 209-e, the town board must determine whether it is in the public … the determinations required by Town Law, §§194, 206 or 209-e, determines that all expenses of a district, including all …
https://www.osc.ny.gov/legal-opinions/opinion-99-12Selected State Agencies’ Roles in Financial Literacy
… their resilience in the face of economic downturns, but – with greater economic participation – it's also a springboard … Foundation found that in New York State: 28% of people with credit cards made only the minimum monthly payment … adults in New York State are living in poverty, compared with 9.7% nationally. That Americans continue to struggle to …
https://www.osc.ny.gov/state-agencies/audits/2022/09/14/selected-state-agencies-roles-financial-literacyDiNapoli: Paycheck Protection Program in NYC Stumbled, but Finding Footing
… New York City: What’s Next? Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-paycheck-protection-program-nyc-stumbled-finding-footing