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Hauppauge Union Free School District – Leave Accruals (2022M-150)
… and manual timekeeping records did not match, reflecting a difference of 15 days. Two employees received a total of 81 more days of leave than their collective … and have initiated or indicated they planned to initiate corrective action. … Determine whether Hauppauge …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/30/hauppauge-union-free-school-district-leave-accruals-2022m-150Town of East Hampton - Budget Review (B20-7-10)
… review was to determine whether the significant revenue and expenditure projections in the Town’s tentative budget … general fund as of December 31, 2007, December 31, 2008 and December 31, 2009. New York State Local Finance Law … of our review, we found that the significant revenue and expenditure projections in the tentative budget are …
https://www.osc.ny.gov/local-government/audits/town/2020/11/09/town-east-hampton-budget-review-b20-7-10Canaseraga Central School District - Financial Management (2019M-104)
… - pdf] Audit Objective Determine whether the Board and District officials properly managed fund balance and … limit by approximately $74,000 or 1 percentage point. The District has not adopted a comprehensive written reserve fund …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/canaseraga-central-school-district-financial-management-2019m-104The Academy Charter School - Credit Card Expeditures (2019M-80)
… credit card charges were adequately supported and were for legitimate purposes. Key Findings School officials did … The Board approved 27 meal purchases, totaling $5,790, for payment without adequate supporting documentation. Key … card users include a list of officials in attendance for meal expenditures along with itemized receipts and …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/06/academy-charter-school-credit-card-expeditures-2019m-80Village of Ballston Spa – Audit Follow-Up (2017M-256-F)
… The Village of Ballston Spa is located in Saratoga County and has a population of approximately 5,375. The Village is … by an elected Board of Trustees composed of a Mayor and four Trustees. Budgeted appropriations for 2018-19 … seven recommendations were partially implemented and four recommendations were not implemented. … Based on our …
https://www.osc.ny.gov/local-government/audits/village/2019/10/25/village-ballston-spa-audit-follow-2017m-256-fTown of East Hampton - Budget Review (B19-7-10)
… Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating …
https://www.osc.ny.gov/local-government/audits/town/2019/11/08/town-east-hampton-budget-review-b19-7-10Horseheads Fire District #1 - Board Oversight (2019M-82)
… an adequate claims audit. Develop multiyear financial and capital plans, including a plan for reserves, to … claims prior to payment. Develop a multiyear financial and capital plan, including a plan for reserves, to establish … level. District officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/06/28/horseheads-fire-district-1-board-oversight-2019m-82Town of Union Vale - Payroll (2018M-31)
… whether Town officials established adequate policies and procedures over payroll, leave and health insurance payments. Key Findings The Town overpaid $134,658 in payroll, leave and health insurance payments. The health insurance …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-union-vale-payroll-2018m-31Duanesburg Central School District – Information Technology (2021M-40)
… officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/19/duanesburg-central-school-district-information-technology-2021m-40Tompkins County Development Corporation – Board Oversight (2021M-7)
… policy. Key Recommendations Periodically review and update policies and procedures. Ensure that administrative fees collected are … officials generally agreed with our recommendations and indicated they planned to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/05/21/tompkins-county-development-corporation-board-oversightVillage of Suffern - Budget Review (B20-6-2)
… review was to determine whether the significant revenue and expenditure projections in the Village’s tentative budget … deficits in the Village’s general, water, sewer and capital projects funds as of May 31, 2015. New York State … are outstanding. Key Findings Significant revenue and expenditure estimates in the tentative budget are …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-suffern-budget-review-b20-6-2Gananda Central School District – Procurement (2021M-86)
… bidding requirements totaling $352,943. Requiring quotes in compliance with purchasing policies, totaling $88,240. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/gananda-central-school-district-procurement-2021m-86Village of Montgomery – Board Oversight of the Treasurer’s Office (2021M-50)
… did not: Know the Treasurer did not comply with water and sewer Village laws and codes resulting in $29,300 in penalties not being … authorize anyone to approve billing adjustments for water and sewer bills nor require adjustments to be documented and …
https://www.osc.ny.gov/local-government/audits/village/2021/07/23/village-montgomery-board-oversight-treasurers-office-2021m-50Town of North Collins - Recreation Department Cash Receipts (2020M-68)
… Department (Department) cash receipts were recorded and deposited in a timely and accurate manner. Key Findings The Department’s cash … The Co-Director’s child attended the after-school, soccer and summer recreation programs for free, without full Board …
https://www.osc.ny.gov/local-government/audits/town/2020/07/24/town-north-collins-recreation-department-cash-receipts-2020m-68Eastport-South Manor Central School District – Building Safety (2020M-18)
… plan to address the current leaks in the HVAC system and the ongoing system deterioration. Institute a … New York State Commissioner of Education (Commissioner) and needed repairs are completed or scheduled in the capital … officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/eastport-south-manor-central-school-district-building-safety-2020m-18Town of Tyre - Long-Term Planning (2019M-61)
… plans which appropriately address the Town’s operational and capital needs and funding sources. Key Findings The Board did not develop: … reserves to be established or maintained, funding levels and plans for use. The Highway Superintendent did not: Submit …
https://www.osc.ny.gov/local-government/audits/town/2019/05/29/town-tyre-long-term-planning-2019m-61Town of Hempstead – Information Technology Access Controls (2021M-158)
… IT systems against unauthorized access. The Board and Town officials did not: Develop and adopt comprehensive IT policies and procedures addressing key IT security issues, such as …
https://www.osc.ny.gov/local-government/audits/town/2022/08/19/town-hempstead-information-technology-access-controls-2021m-158Employer E-News Archive — 2024
… Made the Switch May 2024 E-News was not published in May. April 2024 New State Budget Affects NYSLRS …
https://www.osc.ny.gov/retirement/publications/employer-e-news-archive-2024Employer E-News Archive — 2023
… you receive the latest Retirement System news. December 2023 Employers No Longer Need to Submit Paper Beneficiary … 1,600 Employers Have Already Made the Switch November 2023 Annual Invoice Available Keep Your Retirement Online … 1,500 Employers Have Already Made the Switch October 2023 All Your Deduction Information on One Page Tips for …
https://www.osc.ny.gov/retirement/publications/employer-e-news-archive-2023Employer E-News Archive — 2025
… latest Retirement System member and retiree news. April 2025 Reminder: New Contribution Rates for Tier 6 Members … Than 2,300 Employers Have Already Made the Switch March 2025 Submit Your March Report by April 7 Post Retirement … 2,200 Employers Have Already Made the Switch February 2025 2025 Overtime Limits for Tier 5 & 6 Members Employer …
https://www.osc.ny.gov/retirement/publications/employer-e-news-archive-2025