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Remsen Central School District - Claims Audit Process (2019M-86)
… for a valid purpose and in compliance with required statues and policies. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/remsen-central-school-district-claims-audit-process-2019m-86Watkins Glen Central School District - Financial Management (2019M-57)
Determine whether the Board and District officials monitored the Districts financial condition
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/12/watkins-glen-central-school-district-financial-management-2019m-57Richfield Springs Central School District - Fixed Assets (2019M-140)
… did not have asset tags and four had the incorrect asset tag numbers. Out of 158 fixed assets listed as being …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/20/richfield-springs-central-school-district-fixed-assets-2019m-140Town of Yates - Town Supervisor's Records and Reports (2018M-154)
… ledgers. Bank reconciliations were performed inadequately for certain accounts and not at all for others. The Supervisor did not provide: Adequate …
https://www.osc.ny.gov/local-government/audits/town/2018/10/12/town-yates-town-supervisors-records-and-reports-2018m-154Westbury Union Free School District - Financial Condition and Overtime (2018M-84)
… report - pdf] Audit Objective Determine whether the Board and District officials effectively managed the District’s … Determine whether District officials properly monitored and approved overtime for noninstructional employees. Key … Board overestimated appropriations by as much as 9 percent and appropriated an average of $9.4 million of fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/westbury-union-free-school-district-financial-condition-and-overtimeTown of Clayton - Justice Court Time and Attendance (2017M-286)
… whether the Court Clerk (Clerk) reported hours on her Town of Clayton (Town) time sheets that coincided with hours worked at other municipalities. Key Findings Seventy of the 77 time sheets (approximately 91 percent) completed by the Clerk showed no evidence of supervisory review and approval. The Clerk reported 384 …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/10/23/town-clayton-justice-court-time-and-attendance-2017m-286Village of Nelliston - Payroll and Accounting Records (2018M-162)
Determine if salarieswages were accurately paid if leave accruals were adequately monitored and if the ClerkTreasurer maintained complete financial records
https://www.osc.ny.gov/local-government/audits/village/2018/12/14/village-nelliston-payroll-and-accounting-records-2018m-162Village of Lyons Falls - Board Oversight (2018M-174)
… [read complete report - pdf] Audit Objective Determine whether the Board … implement compensating controls such as periodic reviews of bank reconciliations, payrolls, trial balances, and water and sewer adjustment reports. …
https://www.osc.ny.gov/local-government/audits/village/2018/12/28/village-lyons-falls-board-oversight-2018m-174Town of Manchester - Board Oversight and Information Technology (2018M-39)
… Town of Manchester Board Oversight and Information Technology 2018M39 …
https://www.osc.ny.gov/local-government/audits/town/2018/08/17/town-manchester-board-oversight-and-information-technology-2018m-39Town of German Flatts - Financial Condition and Conflict of Interest (2019M-222)
… Board: Adequately managed the Town’s financial condition, and Ensured that Town officials did not have prohibited … and capital plans. Ensure that officials and employees are familiar with and follow the requirements General Municipal Law as they relate to conflicts of interest. Town officials agreed …
https://www.osc.ny.gov/local-government/audits/town/2020/02/14/town-german-flatts-financial-condition-and-conflict-interest-2019m-222Village of Cobleskill - Misappropriated Funds and Board Oversight (2018M-47)
… did not calculate health insurance benefits in accordance with the employee handbook. The former Mayor was aware of … Obtain appropriate training. Village officials agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/village/2020/01/03/village-cobleskill-misappropriated-funds-and-board-oversight-2018m-47State Comptroller DiNapoli Releases Municipal Audits
… and expenditure projections in the 2020-21 adopted budget are not reasonable and other matters that require city … of the tax levy limit. Find out how your government money is spent at Open Book New York . Track municipal spending, … and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: DEC Needs to Improve Efforts to Control Invasive Species
… The Department of Environmental Conservation (DEC) needs to improve efforts to control invasive species … this problem, but my auditors found several areas where DEC could strengthen its practices to identify non-native … plants and animals and stop them from spreading. I urge DEC officials to follow our recommendations to protect New …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-dec-needs-improve-efforts-control-invasive-speciesImplementation of Train Service to Grand Central Madison
… and Hunterspoint Avenue, through a major transfer hub at Jamaica. The Port Washington branch does not pass through Jamaica. MTA’s East Side Access (ESA) project connected … offered shuttles, which enabled riders to transfer in Jamaica to the Atlantic Terminal. Further, while LIRR …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/implementation-train-service-grand-central-madisonXI.10 Third Party Contracting - Contracting "for" the State – XI. Procurement and Contract Management
… the state and requiring the Comptroller’s approval of all such contracts “for” the State. The required clauses can … process to assure compliance with this bulletin and all applicable state laws. Failure to submit the third-party …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi10-third-party-contracting-contracting-stateOpinion 90-28
… opinion. CONFLICTS OF INTEREST -- Engineering Services (planning board member performing private engineering services for subdivisions) ZONING AND PLANNING -- Planning Boards (propriety of board member providing private … Whether a planning board member mayperform tests and design work for …
https://www.osc.ny.gov/legal-opinions/opinion-90-28Opinion 92-23
… governing boards, and for the best price obtainable or the most beneficial terms and conditions in the public interest. … to secure the best price obtainable in their judgment or most beneficial terms and conditions, including price, in the …
https://www.osc.ny.gov/legal-opinions/opinion-92-23Responding to an OSC Audit Report: Audit Responses and Corrective Action Plans
… districts and BOCES must also file their CAPs with the New York State Commissioner of Education. CAPs provide an … school districts and BOCES must submit their CAPs to the New York State Education Department within 90 days using the … Is the explanation reasonable? Contact Office of the New York State Comptroller Division of Local Government and …
https://www.osc.ny.gov/local-government/audits/responding-osc-audit-report-audit-responses-and-corrective-action-plansComptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … District officials have generally taken appropriate action to manage the district’s financial condition. However, the … not agree with the accounting records. ### For access to state and local government spending and nearly 50,000 …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-audits-0The Ex-spouse’s Payments – Divorce and Your Benefits
… retirement date, unless otherwise specified in the DRO. It’s important to submit the required documents well … already receiving a pension benefit at the time the final DRO is submitted, the ex-spouse’s payments will begin after … will not be retroactive to the date NYSLRS accepted the DRO. If an ex-spouse is entitled to a retroactive …
https://www.osc.ny.gov/retirement/members/divorce/ex-spouses-payments