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Town of Springfield – Credit Card Purchases (2020M-138)
… were adequately supported, for legitimate purposes or approved before payment. Credit card statements were … to the prior Supervisor and not provided to the Board or always reconciled with supporting documentation before … credit card policy and avoid unnecessary interest charges or late fees. Require adequate supporting documentation and …
https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-credit-card-purchases-2020m-138Town of Boylston – Financial Condition (2021M-69)
… 31, 2020, the general fund’s surplus funds were $134,448, or 89 percent of actual expenditures. In addition, the highway fund’s surplus funds were $386,162, or 84 percent of actual expenditures. Diminished financial … was not needed to fund operations. Did not adopt budgeting or fund balance policies or multiyear financial plans. Key …
https://www.osc.ny.gov/local-government/audits/town/2021/09/03/town-boylston-financial-condition-2021m-69Cheektowaga Economic Development Corporation (CEDC) – Revolving Loan Program (2021M-85)
… properly accounted for or deposited in a timely manner. Late fees were not always properly assessed and collected. Program … for, received and deposited in a timely manner and late fees are properly assessed and collected. Monitor active …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/11/05/cheektowaga-economic-development-corporation-cedc-revolvingOverview – Legacy Reporting
… have returned to work under Section 211 or 212 of New York State Retirement and Social Security Law (RSSL). (See the … time and effort. We must receive your monthly report by the seventh day of the month following the report period. … For example, the December report is due in our office by January 7; the January report is due in our office by …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/overviewEaton No. 1 Fire District – Board Oversight (2024M-4)
… officials did not adequately monitor financial activities or maintain appropriate records and reports. The Board of … did not: Ensure basic accounting records were maintained or that it received written financial reports to manage … reviewed, 55 claims totaling $116,846 (56 percent) had one or more exceptions. Adhere to statutory requirements by …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/17/eaton-no-1-fire-district-board-oversight-2024m-4Town of Washington – Information Technology (2013M-164)
… data, hardware and software systems may be lost or damaged by unauthorized access and use, or disaster. The Board has not adopted a breach notification policy. By failing to adopt an information breach notification …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-washington-information-technology-2013m-164Binghamton Housing Authority – Oversight of Financial Operations (2022M-87)
… $152,000 (22 percent) of what we tested were not approved by anyone other than the employee initiating the charge. …
https://www.osc.ny.gov/local-government/audits/public-authority/2022/09/09/binghamton-housing-authority-oversight-financial-operations-2022m-87Somers Central School District – User Accounts and Software Updates (2021M-153)
… and permissions to determine whether they were appropriate or needed to be disabled. 58 network user accounts had … (IT) contingency plan to minimize the risk of data loss or prevent a serious interruption of services. Consequently, … a system disruption due to a disaster, ransomware attack or other event, employees have insufficient guidance to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/somers-central-school-district-user-accounts-and-software-updates-2021mWest Babylon Union Free School District – Claims Audit (2024M-62)
… not audited prior to payment in accordance with New York State (NYS) Education Law Section 1724. The claims auditor …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/20/west-babylon-union-free-school-district-claims-audit-2024m-62Town of Plymouth – Employee Benefits (2023M-176)
… paid $12,037 for 20 holidays that were not authorized in the Town’s collective bargaining agreements (CBAs). Seven … paid $9,942 for 64.25 days of unearned vacation, sick or personal leave accruals. Upon leaving Town … Ensure employees are only paid for holidays listed in CBAs. Independently review and approve all unused leave …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-employee-benefits-2023m-176Plainview-Old Bethpage Central School District - Retiree Health Insurance (2018M-148)
… is paying health insurance premiums for deceased retirees or their dependents. Key Findings The District did not pay health insurance premiums for deceased retirees or their dependents. District officials did not independently … agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/21/plainview-old-bethpage-central-school-district-retiree-health-insuranceXIX.1.A When is a Project ID Needed – XIX. Project Costing (PCIP)
… of a project. Agency Scenario Is a Project Required? Capital Improvements Yes State Emergency Tracking Yes … sponsors or supporting billable revenue) Pooled Costs Yes (administrative or indirect costs, to be used to allocate to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1a-when-project-id-neededTax Exemption Administration In the Towns of Babylon, Brookhaven, Huntington, Islip and Smithtown (2019MR-1)
… Assessors granted exemptions that lacked applications or supporting documentation. Assessors misclassified or failed to grant supported exemptions. Key Recommendations Properly apply State equalization rate or other uniform rate of assessment to all properties listed …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2019/09/20/tax-exemption-administration-towns-babylon-brookhaven-huntington-islipOther Bulletin No. 48
… Purpose To inform the State University Construction Fund of OSC’s automatic … SCF CSEA 2% Salary Increase. The report will be sorted by Department ID, then by employee name in alphabetical …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-48-april-2019-state-university-construction-fund-scf-civilOther Bulletin No. 19
… Purpose To inform the State University Construction Fund of OSC’s automatic … 2014 SCF CSEA Salary Increase. The report will be sorted by Department ID, then by employee name in alphabetical …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-19-april-2014-state-university-construction-fund-scf-civilOther Bulletin No. 75
… there are no positions with a Comp Rate Code of HRY or FEE. Information relating to minimum wage is not addressed … date the report is produced. Included on the report is one or more of the following messages which identifies the … page but the Bargaining Unit, Salary Administration Plan or Grade on the Job Data page and the Position Data page are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-75-april-2024-state-university-construction-fund-scf-civilOpinion 97-16
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … and Duties (audit of claim for compensation submitted by assigned counsel) CLAIMS -- Audit (by county of claim for … otherwise provided by law", every claim for the payment of money must be audited by the county board of supervisors. …
https://www.osc.ny.gov/legal-opinions/opinion-97-16Opinion 91-47
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FEES -- Court Fees (filing of an objection to the issuance of letters …
https://www.osc.ny.gov/legal-opinions/opinion-91-47Opinion 90-22
… SERVICE LAW, §§89- 1 , 117; GENERAL MUNICIPAL LAW, §11: A municipal water utility is not required by Public Service Law, §117 to pay interest … the municipality may retain a reasonable administrative fee. Opn Nos. 81-27 and 79-754 are superseded. We are in …
https://www.osc.ny.gov/legal-opinions/opinion-90-22State Agencies Bulletin No. 1954
… inform agencies of OSC’s automatic processing of the 2021 APSU Clothing Allowance and to provide agency instructions … processed automatically. Affected Employees Employees in APSU – BU31 who meet the eligibility criteria are affected. … authorizes the 2021 payment. Effective Dates The 2021 APSU Clothing Allowance will be processed in a separate check …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1954-2021-clothing-allowance-certain-agency-police-service-unit-apsu