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Management of Invasive Species (2019-S-26)
To determine if the Department of Environmental Conservation (Department) was effectively managing invasive species to prevent and mitigate the harmful...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s26.pdfFiscal Oversight Responsibilities of the Governing Board
This guide covers the following key fiscal oversight responsibilities of a governing board: developing policies, monitoring fiscal operations and conducting audits.
https://www.osc.ny.gov/files/local-government/publications/pdf/fiscal-oversight-responsibilities-of-the-governing-board.pdfRetirees Contribute - Statewide
Workers who have retired from service in State and local government play an important role in New York State's economy.
https://www.osc.ny.gov/files/retirement/publications/pdf/retirees-contribute-all-counties.pdfRetiring Before Age 62 – Coordinated Plan For ERS Tier 3 and 4 Members
… Coordinated Plan information for ERS Tier 3 and 4 members under Articles 14 and 15 Retiring Before Age 62 …
https://www.osc.ny.gov/retirement/publications/1522/retiring-age-62Limitations – Coordinated Plan For ERS Tier 3 and 4 Members
… Coordinated Plan information for ERS Tier 3 and 4 members under Articles 14 and 15 Final Average Salary Limitations …
https://www.osc.ny.gov/retirement/publications/1522/limitationsOverview – Coordinated Plan For ERS Tier 3 and 4 Members
… Coordinated Plan information for ERS Tier 3 and 4 members under Articles 14 and 15 Final Average Salary Overview …
https://www.osc.ny.gov/retirement/publications/1522/overviewPayment for Service Credit – Coordinated Plan For ERS Tier 3 and 4 Members
… Coordinated Plan information for ERS Tier 3 and 4 members under Articles 14 and 15 Payment for Service Credit …
https://www.osc.ny.gov/retirement/publications/1522/payment-service-creditBecoming Eligible for a Benefit – Coordinated Plan For ERS Tier 3 and 4 Members
… Coordinated Plan information for ERS Tier 3 and 4 members under Articles 14 and 15 Becoming Eligible for a Benefit …
https://www.osc.ny.gov/retirement/publications/1522/becoming-eligible-benefitContributing Toward Your Retirement – Coordinated Plan For ERS Tier 3 and 4 Members
… Coordinated Plan information for ERS Tier 3 and 4 members under Articles 14 and 15 Contributing Toward Your Retirement …
https://www.osc.ny.gov/retirement/publications/1522/contributing-toward-your-retirementNorth Colonie Central School District - Extra-Classroon Activity Funds (2019M-144)
… supporting documentation for collections, including 23 of 48 deposits totaling $45,518. Key Recommendations Ensure all …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/north-colonie-central-school-district-extra-classroon-activity-fundsTown of Seneca Falls - Procurement (2018M-143)
… with the Town’s procurement policy and applicable statutes. Key Findings Town officials may not have: … ensure officials and employees follow competitive bidding statutes and policy requirements. Develop procedures for … with the Towns procurement policy and applicable statutes …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-seneca-falls-procurement-2018m-143Plattsburgh City School District - Procurement (2019M-198)
Determine whether District officials procured goods and services in accordance with Board policies and applicable statutory requirements
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/plattsburgh-city-school-district-procurement-2019m-198Poughkeepsie City School District - Payroll (2019M-110)
… Determine whether District officials ensured that payroll payments and leave accruals were accurate, properly … bargaining agreements (CBAs) are not comprehensive, and payroll and personnel policies are outdated. Eleven retirees … with them. Develop and implement procedures to ensure that payroll payments are made in accordance with contracts and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/poughkeepsie-city-school-district-payroll-2019m-110Albany Water Board – Software Management (2020M-159)
… ] Audit Objective Determine whether software installed on Albany Water Board (AWB) computers and mobile devices is … Determine whether software installed on Albany Water Board AWB computers and mobile devices is …
https://www.osc.ny.gov/local-government/audits/city/2021/03/26/albany-water-board-software-management-2020m-159Monroe-Woodbury Central School District - Extra-Classroom Activities (2019M-197)
… for petty cash use. The check amounts ranged from $300 to $900 which were all over the $100 limit established by the … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/monroe-woodbury-central-school-district-extra-classroom-activities-2019mWindham-Ashland-Jewett Central School District - Claims Audit Process (2019M-242)
… were adequately documented, for appropriate purposes and properly audited and approved prior to payment. Key Findings The Board, District officials and the claims auditor could improve the audit of claims. We … claims were adequately documented for appropriate purposes and properly audited and approved prior to payment …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/windham-ashland-jewett-central-school-district-claims-audit-process-2019mTown of Hounsfield - Claims Auditing (2019M-215)
… The Board did not audit claims before approving payments. Of 166 claim vouchers reviewed, totaling $783,400, the … paid twice. The Board did not ensure that procurements of commodities, goods and services totaling $172,000 complied … Recommendations Perform a thorough and deliberate audit of claims and ensure each claim is adequately supported …
https://www.osc.ny.gov/local-government/audits/town/2020/01/24/town-hounsfield-claims-auditing-2019m-215Town of Cicero - Procurement (2020M-8)
Determine whether goods and services were procured in accordance with the Towns procurement policy and applicable statutes
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-cicero-procurement-2020m-8Village of Delhi - Disbursements (2019M-204)
… she was not entitled to. Employees received payment for medical reimbursements totaling nearly $5,700 that lacked … Village’s insurance deductible with a one year conditional discharge. Key Recommendations Ensure an individual … reviews payroll before payment. Create procedures for medical reimbursements to ensure that they are for proper …
https://www.osc.ny.gov/local-government/audits/village/2020/01/31/village-delhi-disbursements-2019m-204State Comptroller DiNapoli Statement on Passage of Legislation Increasing Oversight of Industrial Development Agencies (A.07915/S.05867)
… help private businesses grow and expand. The importance of economic development in our state demanded that we come up … that are receiving tax breaks. By increasing scrutiny of IDA project applications and requiring project agreements to include the recapture of benefits if job creation goals are not met, we can address …
https://www.osc.ny.gov/press/releases/2015/06/state-comptroller-dinapoli-statement-passage-legislation-increasing-oversight-industrial-development