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State Comptroller DiNapoli Releases School Audits
… and web filters were in place, district officials did not monitor for inappropriate use in accordance with the … (Westchester County) The board and district officials did not adopt and implement procedures governing the operations … a result, the central treasurer and faculty advisors were not provided with guidelines to properly account for and …
https://www.osc.ny.gov/press/releases/2018/10/state-comptroller-dinapoli-releases-school-auditsEmployee Incentive and Bonus Payments
… a total of $503,022 in bonuses. Key Findings ECMCC did not properly administer and monitor its incentive and bonus … payments that should be recovered because they were: not justified under the terms of the relevant incentive plan; … duplicate payments); or simply miscalculated. ECMCC did not maintain documentation to support the validity of another …
https://www.osc.ny.gov/state-agencies/audits/2017/01/13/employee-incentive-and-bonus-paymentsState Agencies Bulletin No. 1124
… time of the issuance of the allowance Individuals who are not employed by DMNA at the time of the allowance issuance are not entitled to the Uniform Maintenance Allowance. Employees … employee’s return to duty provided the return date does not extend beyond 3/31/11. Employees on Military Stipend on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1124-2011-division-military-and-naval-affairs-dmna-bu46-and-bu47-uniformState Agencies Bulletin No. 1209
… time of the issuance of the allowance Individuals who are not employed by DMNA at the time of the allowance issuance are not entitled to the Uniform Maintenance Allowance. Employees … employee’s return to duty provided the return date does not extend beyond 3/31/13. Employees on Military Stipend on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1209-2012-division-military-and-naval-affairs-dmna-bu46-and-bu47-uniformComptroller DiNapoli Releases State Audits
… and 2012 mission statement and measurement reports did not provide users of the highway and canal systems with … what has been achieved on their behalf. The authority did not report on five of 15 performance measures and six of the 10 measures we reviewed were not accurately reported or did not fully disclose the results …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-state-auditsReporting Requirements Changes (2015) – Reporting Elected and Appointed Officials
… Regulation Elected and Appointed Officials Official did not need to attest to the accuracy of the ROA. Official must … sign the ROA to attest to its accuracy. Regulation did not clearly address how frequently an official must/may … Official should submit a new ROA if the previous ROA is not representative of their hours worked. Governing Body …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/reporting-requirements-changesState Comptroller DiNapoli Releases School Audits
… the eight audit recommendations, six recommendations were not implemented, and two recommendations were fully … were partially implemented, and one recommendation was not implemented. Central Square Central School District – Fund Balance (Oswego County) District officials did not accurately report the district’s surplus fund balance, …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-audits-0McLean Fire District - Financial Operations (2017M-296)
… financial operations. Key Findings The Board did not ensure annual financial reports were filed. The Board did not approve disbursements prior to payment, but as a result … for taking prompt corrective action. The Treasurer did not adequately secure unused check stock. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/05/mclean-fire-district-financial-operations-2017m-296Town of Stafford - Procurement (2018M-134)
… to procure goods and services. Key Findings The Board has not developed an adequate procurement policy. Officials did not always obtain quotes in compliance with the procurement … the thresholds for the purchase of goods and services not subject to competitive bidding and consider lowering the …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-stafford-procurement-2018m-134Town of Bethany – Town Clerk Fees (2017M-226)
… totaled approximately $450,000. Key Findings The Clerk did not timely deposit $1,995 in collections. The Clerk did not issue duplicate receipts for collections totaling $533. The Board did not perform an annual audit as required. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-bethany-town-clerk-fees-2017m-226LaFayette Central School District - Fixed Assets (2018M-073)
… and accounted for properly. Key Findings The District did not have a comprehensive policy for identifying and recording … Eighteen fixed assets valued at $168,700 were either not recorded on the master inventory list or not properly tagged. The District’s inventory records of …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/15/lafayette-central-school-district-fixed-assets-2018m-073Beaver Dams Volunteer Fire Company, Inc. - Financial Activities (2018M-17)
… moneys were safeguarded. Key Findings The Board has not provided adequate oversight of financial activity. Treasurers did not maintain complete, accurate, and up-to-date accounting … monthly bank reconciliations. Company officials did not maintain adequate fundraising documentation. Key …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/06/15/beaver-dams-volunteer-fire-company-inc-financial-activitiesLeaves of Absence – Career Plan
… for sick leave at half pay. Since service is usually not credited for any period of time you do not receive a salary, credit is not given for: Leaves of absence without pay; Authorized, …
https://www.osc.ny.gov/retirement/publications/1642/leaves-absenceLeaves of Absence – Police and Fire Plan
… for sick leave at half pay. Since service is usually not credited for any period of time you do not receive a salary, credit is not given for: Leaves of absence without pay; Authorized, …
https://www.osc.ny.gov/retirement/publications/1512/leaves-absenceLeaves of Absence – New Career Plan
… for sick leave at half pay. Since service is usually not credited for any period of time you do not receive a salary, credit is not given for: Leaves of absence without pay; Authorized, …
https://www.osc.ny.gov/retirement/publications/1515/leaves-absenceLeaves of Absence – Non-Contributory Plan with Guaranteed Benefits
… for sick leave at half pay. Since service is usually not credited for any period of time you do not receive a salary, credit is not given for: Leaves of absence without pay; Authorized, …
https://www.osc.ny.gov/retirement/publications/1513/leaves-absenceLeaves of Absence – Basic Plan with Increased-Take-Home-Pay (ITHP)
… for sick leave at half pay. Since service is usually not credited for any period of time you do not receive a salary, credit is not given for: Leaves of absence without pay; Authorized, …
https://www.osc.ny.gov/retirement/publications/1511/leaves-absenceEast Ramapo Central School District – Audit Follow-Up (2013M-141-F, 2011M-52-F)
… implemented, one was partially implemented and three were not implemented. Of the 11 audit recommendations from the … implemented, seven were partially implemented, two were not implemented and one was not applicable. … East Ramapo Central School District Audit …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/21/east-ramapo-central-school-district-audit-follow-2013m-141-f-2011m-52-fStockbridge Valley Central School District - Information Technology (2019M-13)
… sensitive information (PPSI). Key Findings Employees did not comply with the District’s acceptable use policy (AUP). District officials did not disable unneeded user accounts in a timely manner. District officials did not provide IT security awareness training to employees. In …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/stockbridge-valley-central-school-district-information-technology-2019mTown of Dayton - Supervisor's Records and Reports (2019M-189)
… records and reports. Key Findings The Supervisor: Did not maintain complete and accurate financial records and reports. Did not issue receipts. Did not submit an annual accounting to the Board for its audit of …
https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-supervisors-records-and-reports-2019m-189