Search

Town of Carroll – Internal Controls Over Selected Financial Activities (2013M-221)

… of our audit were to review the Town’s accounting records and reports, and assess the internal controls over justice court operations for the period January 1, 2012, through May 22, 2013. We … of our audit were to review the Towns accounting records and reports and assess the internal controls over justice …

https://www.osc.ny.gov/local-government/audits/town/2014/03/21/town-carroll-internal-controls-over-selected-financial-activities-2013m-221

Comptroller DiNapoli Releases School Audits

… during the audit period. York Central School District – Online Banking (Livingston County) The board adopted an online banking policy, but district officials did not develop … computer for online transactions to limit access to online bank accounts. For access to state and local government …

https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-2

State Comptroller DiNapoli Releases School Audits

… and the Kiryas Joel Union Free School District . "In an era of limited resources and increased accountability, it's …

https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-school-audits

State Comptroller DiNapoli Releases Audits

… significant cost savings to NYSHIP would occur if more out-of-network providers who improperly waive members’ … Services (DSS): Oversight of Security Expenses in Single Adult and Adult Family Homeless Shelters (2016-N-6) The city’s …

https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-audits

State Comptroller DiNapoli Releases Municipal and School Audits

… to Programs and Services (Chenango County) Of the 317 applicable physical accessibility components reviewed, …

https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-audits

CUNY Bulletin No. CU-712

… the chart of accounts strings mapped to the position pools in PayServ. Affected Employees All CUNY employee records will … year-end payroll allocation percentages are outlined in the  Guide to Financial Operations, Section XV.6.A . … to the 2021-22 Budget Reference for the 2021 Fiscal Year in PayServ (See below in Agency Actions). OSC Payroll will …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-712-new-york-state-payroll-system-payserv-cuny-fiscal-year-end

Leaves of Absence – State Police Plan

… any documentation you have from your employer. If you are in a membership tier that is required to contribute, you will …

https://www.osc.ny.gov/retirement/publications/1518/leaves-absence

Limitations – Special 20- and 25-Year Plans

… calculation may be limited based on your tier. Earnings above the limit will not be included in your pension … the previous two years by more than 20 percent, the amount above 20 percent will not be included in your FAE … the previous two years by more than 10 percent, the amount above 10 percent will not be included in your FAE …

https://www.osc.ny.gov/retirement/publications/1517/final-average-earnings/limitations

Village of Castile – Water Billing for Letchworth State Park (2021M-1)

… report - pdf ] Audit Objective Determine whether Village of Castile (Village) officials accurately billed New York … Determine whether Village of Castile Village officials accurately billed New York State …

https://www.osc.ny.gov/local-government/audits/village/2021/05/28/village-castile-water-billing-letchworth-state-park-2021m-1

Incorporated Village of Garden City – Check Signing (2021M-39)

… ] Audit Objective Determine if the Incorporated Village of Garden City’s (Village) check signing process complies … the Village Treasurer (Treasurer) did not maintain control of her electronic signature. The Treasurer allowed her … present. Alternate signatories did not sign in the absence of the Treasurer and Deputy Treasurer. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/village/2021/07/09/incorporated-village-garden-city-check-signing-2021m-39

Selkirk Fire District – Procurement of Professional Services (2021M-55)

… and training, judgment, integrity and moral worth of the professional service providers as required by the …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/09/selkirk-fire-district-procurement-professional-services-2021m-55

Danby Fire District – Claims Audit (2020M-149)

… be paid prior to Board approval. Did not follow its credit card usage policy requiring supporting charge slips for four credit card purchases totaling almost $1,000. Key Recommendations … have proper supporting documentation, including credit card charge slips. District officials agreed with our …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/danby-fire-district-claims-audit-2020m-149

Monsey Fire District – Board Oversight (2020M-62)

… since 2012, and the length of service awards program (LOSAP) that started in 1990 was never audited. Key … annual independent audit of the District’s financial and LOSAP records. District officials agreed with our …

https://www.osc.ny.gov/local-government/audits/fire-district/2020/07/02/monsey-fire-district-board-oversight-2020m-62

Hudson Housing Authority – Information Technology (2019M-224)

… The Authority did not have adequate online banking agreements. Sensitive information technology (IT) control … level agreements (SLAs) for any IT services provided by third-party vendors. Consider requiring employees to sign …

https://www.osc.ny.gov/local-government/audits/public-authority/2020/07/10/hudson-housing-authority-information-technology-2019m-224

Mahopac Central School District – Noninstructional Payroll (2020M-32)

… approved, supported and documented. Payments to the head bus driver were not always properly approved, calculated and … reduced overtime costs by $10,320 if it had used part-time bus monitors and drivers instead of bus mechanics. District officials agreed with our recommendations and have initiated or indicated they …

https://www.osc.ny.gov/local-government/audits/school-district/2020/10/09/mahopac-central-school-district-noninstructional-payroll-2020m-32

Village of Bloomingburg - Financial Operations (2019M-246)

… the Office of the State Comptroller (OSC) or the Board in a timely manner. Key Recommendations Provide adequate … the Treasurer to provide regular financial reports, such as budget-to-actual reports and bank reconciliations with …

https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-bloomingburg-financial-operations-2019m-246

Mottville Fire District - Budgeting and Financial Recordkeeping (2020M-26)

… The Board did not adopt a fund balance policy or establish targeted funding levels for its reserve funds. The Treasurer …

https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/15/mottville-fire-district-budgeting-and-financial-recordkeeping-2020m-26

Town of Patterson - Information Technology (2020M-37)

… that sufficiently defines the roles and responsibilities of each party and addresses confidentiality and protection of personal, private and sensitive information (PPSI). … employees who use IT resources. Town officials agreed with our recommendations and have initiated or indicated they …

https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-patterson-information-technology-2020m-37

Brighton Fire District No. 5 - Credit Card and Travel Expenditures (2018M-60)

… were not pre-approved and the Board did not authorize per diem payments of approximately $9,000 that may have been … audit all claims for payment. Properly establish and pay per diem amounts. District officials generally agreed with …

https://www.osc.ny.gov/local-government/audits/fire-district/2019/09/13/brighton-fire-district-no-5-credit-card-and-travel-expenditures-2018m-60

North Bellmore Union Free School District - Procurement of Professional Services (2019M-95)

… not: Comply with the law and use a competitive request for proposal (RFP) process when contracting for the annual audit. … when selecting six service providers, who were paid a total of $437,732 during the audit period. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/north-bellmore-union-free-school-district-procurement-professional