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Urban Choice Charter School – Information Technology (2013M-53)

… period July 1, 2010, to December 18, 2012. Background The Urban Choice Charter School is located in the City of … breach. Adopt a comprehensive disaster recovery plan. … Urban Choice Charter School Information Technology 2013M53 …

https://www.osc.ny.gov/local-government/audits/charter-school/2013/05/17/urban-choice-charter-school-information-technology-2013m-53

Cold Spring Harbor Central School District – Competitive Quotes (2016M-320)

… Purpose of Audit The purpose of our audit was to review the District’s procurement process … Harbor Central School District is located in the Town of Huntington in Suffolk County and the Town of Oyster Bay in …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/cold-spring-harbor-central-school-district-competitive-quotes-2016m-320

Garden City Union Free School District – Overtime (2016M-382)

… Purpose of Audit The purpose of our audit was to examine the District’s use of overtime for the period July 1, 2014 through April 30, …

https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/garden-city-union-free-school-district-overtime-2016m-382

Clarkstown Central School District – Time and Attendance Records (2017M-150)

… by a seven-member Board of Education. Annual payroll costs are approximately $113 million. Key Findings We found 36 …

https://www.osc.ny.gov/local-government/audits/school-district/2017/09/01/clarkstown-central-school-district-time-and-attendance-records-2017m-150

Liverpool Central School District – Employee Compensation and Benefits (2014M-374)

… contracts and CBA stipulations. Key Recommendations There are no recommendations at this time. … Liverpool Central …

https://www.osc.ny.gov/local-government/audits/school-district/2015/03/20/liverpool-central-school-district-employee-compensation-and-benefits

State Agencies Bulletin No. 2247

… Affected Employees: Tier 6 members of TRS Plan Type 86 are affected. Background: The OT limit for Tier 6 began in …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2247-tier-6-pensionable-overtime-ot-earnings-limit-plan-year-2024-employees

State Agencies Bulletin No. 2141

… Affected Employees: Tier 6 members of TRS Plan Type 86 are affected. Background: The OT limit for Tier 6 began in …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2141-tier-6-pensionable-overtime-ot-earnings-limit-plan-year-2023-employees

XIV.14.J Depreciation and Modified Approach for Infrastructure Capital Assets – XIV. Special Procedures

… The reporting of depreciation is required for the government-wide financial statements. Capital assets …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14j-depreciation-and-modified-approach-infrastructure-capital-assets

XV.6.B Negative Payroll Balances – XV. End of Year

… lapse during the current month or period involved. Budgets are not permitted to lapse with a negative balance and should …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv6b-negative-payroll-balances

Veterans Day Message from State Comptroller DiNapoli

… now stationed in troubled regions around the globe and are protecting us from modern day threats, we owe our liberty …

https://www.osc.ny.gov/press/releases/2014/11/veterans-day-message-state-comptroller-dinapoli

Massapequa Water District (2014M-100)

… determine if the Board appropriately provided individual life insurance policies to District employees for the period … and 14 full-time employees. GML only authorizes group term life insurance policies for employees of a water …

https://www.osc.ny.gov/local-government/audits/district/2014/06/13/massapequa-water-district-2014m-100

Saratoga County Water Authority – Water Charges (2016M-357)

… is an independent public benefit corporation located in Saratoga County, established in 1990 under the New York State Public Authorities Law to acquire, construct, operate and maintain wholesale …

https://www.osc.ny.gov/local-government/audits/public-authority/2016/12/23/saratoga-county-water-authority-water-charges-2016m-357

Ravena-Coeymans-Selkirk Community Library – Claims Processing (2015M-28)

… Purpose of Audit The purpose of our audit was to evaluate the adequacy of the Library’s internal controls … Finding Claims were reviewed and approved for payment by a trustee serving as Treasurer but none were audited and … Key Recommendation Ensure that all claims are presented to and approved by the Board prior to payment. … The purpose …

https://www.osc.ny.gov/local-government/audits/library/2015/06/12/ravena-coeymans-selkirk-community-library-claims-processing-2015m-28

Longwood Public Library – Bank Account Management (2015M-309)

… Purpose of Audit The purpose of our audit was to examine Library officials’ management of bank accounts for the period July 1, 2014 through June 30, …

https://www.osc.ny.gov/local-government/audits/library/2016/02/05/longwood-public-library-bank-account-management-2015m-309

Mount Sinai Fire District - Financial Condition and Price Quotations for Purchases (2019M-83)

… if the District is seeking competition for purchases that are under the bidding threshold. Key Findings The Board …

https://www.osc.ny.gov/local-government/audits/fire-district/2019/08/23/mount-sinai-fire-district-financial-condition-and-price-quotations

Village of Red Hook - Procurement and Claims Auditing (2019M-100)

… for obtaining professional services. Ensure all claims are adequately supported as required by the procurement …

https://www.osc.ny.gov/local-government/audits/village/2019/10/11/village-red-hook-procurement-and-claims-auditing-2019m-100

Town of Union Vale - Payroll (2018M-31)

… 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 … contributions. Implement supervisory controls over payroll to ensure paycheck amounts are accurate and for …

https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-union-vale-payroll-2018m-31

Town of Johnstown - Fuel Inventory (2019M-178)

… Findings Town officials did not: Adopt adequate policies and implement sufficient procedures to account for the Town’s fuel inventory. Monitor fuel use, which resulted in unaccounted-for fuel of 21,806 gallons of gasoline and diesel valued at …

https://www.osc.ny.gov/local-government/audits/town/2019/12/06/town-johnstown-fuel-inventory-2019m-178