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Clyde Fire Company – Controls Over Financial Activity (2015M-072)
… Purpose of Audit The purpose of our audit was to examine the internal controls over the Company’s financial … President did not appoint a three-member audit committee to review the Treasurer’s work during the audit period. The … Ensure that the President appoints three individuals to the audit committee to review and approve bills prior to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/08/14/clyde-fire-company-controls-over-financial-activity-2015m-072Camillus Volunteer Fire Department – Fiscal Operations (2014M-072)
… $81,171 and disbursed $88,514. Key Findings Controls are not adequate to ensure that financial activity is … in place of debit cards. Ensure that all disbursements are supported by adequate documentation. Discontinue direct …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/06/camillus-volunteer-fire-department-fiscal-operations-2014m-072Chemung County Probation Department – Collections and Disbursements (2016M-10)
… 2015. Background Chemung County is located in the southern tier of New York State, has a population of approximately …
https://www.osc.ny.gov/local-government/audits/county/2016/06/10/chemung-county-probation-department-collections-and-disbursements-2016m-10Gardiner 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, 2013. Background The Gardiner Fire District is located in the Town of Gardiner in Ulster County. The District is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/gardiner-fire-district-length-service-award-program-2013m-265North Country Community College – Internal Controls Over Selected Financial Operations (2013M-354)
… Background North Country Community College is located in Essex County and is governed by the Board of Trustees, … Findings The Bursar’s Office did not grant tuition waivers in accordance with the provisions of the College’s collective bargaining agreements, resulting in $54,364 in waivers being granted to ineligible individuals …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/28/north-country-community-college-internal-controls-over-selectedOrchard Park Central School District - Financial Management and Payroll (2018M-89)
… Develop and adopt budgets that include realistic estimates for revenues, appropriations and fund balance that will be …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/orchard-park-central-school-district-financial-management-and-payrollNew York State Comptroller DiNapoli Statement on EPA Proposal to Roll Back Emission Standards
… the agency's proposal to undo federal emissions standards for cars and light trucks. "The world's leading climate … the atmosphere is economically backwards, hurting drivers' wallets and jeopardizing the competitiveness of the U.S. auto … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2018/10/new-york-state-comptroller-dinapoli-statement-epa-proposal-roll-back-emission-standardsReporting on Foreclosure of Real Property Funds – Kings County (Follow-Up)
… Key Recommendation Officials are given 30 days after the issuance of the follow-up review to provide …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/reporting-foreclosure-real-property-funds-kings-county-followControls and Accountability of Court, Trust and Bail Funds (Follow-up)
… our initial report, Controls and Accountability of Court, Trust and Bail Funds ( 2013-N-1 ). Background Our initial … Assets Department could not accurately account for Court, Trust and Bail funds. We found discrepancies between the …
https://www.osc.ny.gov/state-agencies/audits/2015/12/03/controls-and-accountability-court-trust-and-bail-funds-followRensselaer County – Public Health Department Receipts (2013M-18)
… receipts to determine whether they were properly accounted for and deposited for the period January 1, 2007, to August 30, 2012. … were adequately accounted for and remitted to Finance in a timely manner. Although an Accounting Supervisor was …
https://www.osc.ny.gov/local-government/audits/county/2013/03/26/rensselaer-county-public-health-department-receipts-2013m-18Town of Porter – Sewer Billings to Fort Niagara State Park (2017M-162)
… Purpose of Audit The purpose of our audit was to review the Town’s billing for sewer services provided to the Fort for the period January 1, 2014 through April 17, … in the 1970 contract and consult with the Town attorney to identify the appropriate manner to address any previous …
https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-porter-sewer-billings-fort-niagara-state-park-2017m-162Management and Control of Employee Overtime Costs (Follow-Up)
… Purpose To determine the extent of implementation of the four … overtime reduction goal established in its 2010 budget to the Governors of New York and New Jersey. Finally, the …
https://www.osc.ny.gov/state-agencies/audits/2014/12/19/management-and-control-employee-overtime-costs-followOverview – State Police Plan
… Payments made as a result of working your vacation; Any form of termination pay; Payments made in anticipation of …
https://www.osc.ny.gov/retirement/publications/1518/final-average-earnings/overviewAdditional Benefits after 25 Years (Sections 384[f], [g] and [h]) – Special 20- and 25-Year Plans
… have three months from the date it is offered to retire and receive the additional benefit. Once you’ve opted in, you … year of creditable service beyond 25. For Tier 2, 3, 5 and 6 members, the maximum benefit is 61.67 percent of your … of 32 years). If you are age 55 or older at retirement and your regular plan would provide a greater benefit, the …
https://www.osc.ny.gov/retirement/publications/1517/additional-benefits-after-25-years-sections-384f-g-and-hSpecial Accidental Death Benefit – New Career Plan
… If you die under circumstances that permit payment of the accidental death benefit, a special accidental death … will be paid to your children who are under the age of 18, or if they are students, until the age of 23. The Benefit The special accidental death benefit is a …
https://www.osc.ny.gov/retirement/publications/1515/special-accidental-death-benefitYork Central School District – Online Banking (2016M-295)
… Purpose of Audit The purpose of our audit was to determine whether the District’s online … The York Central School District is located in the Towns of Leicester and York in Livingston County and the Town of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/york-central-school-district-online-banking-2016m-295Brighton Central School District – Separation Payments (2016M-119)
… payments for the period July 1, 2014 through March 23, 2016. Background The Brighton Central School District is … for the 2015-16 fiscal year totaled approximately $71.9 million. Key Findings Three employees were paid $4,850 more …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/brighton-central-school-district-separation-payments-2016m-119Monticello Central School District – Budgeting (2014M-97)
… audit was to evaluate the District’s financial condition for the period July 1, 2012 through October 2, 2013. Background The Monticello Central School District is located in the Towns of Bethel, Fallsburgh, Forestburgh, … Mamakating and Thompson in Sullivan County. The District is governed by an elected nine-member Board of Education and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/monticello-central-school-district-budgeting-2014m-97Greene Central School District – Unused Leave Payments and Leave Accruals (2022M-158)
… – pdf] Audit Objective Determine whether Greene Central School District (District) officials ensured leave accruals were accurate and payments for unused leave and separation payments were authorized and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/greene-central-school-district-unused-leave-payments-and-leave-accrualsYoung Women’s College Prep Charter School of Rochester – Network and Financial Software Access Controls (2022M-147)
… and financial software access controls were adequate. As a result, data and personal, private and sensitive information …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/01/06/young-womens-college-prep-charter-school-rochester-network-and-financial