Search
Town of Hempstead – Compensatory Time (2021M-64)
… (Town) officials accurately accrued and accounted for compensatory (comp) time. Key Findings Town officials did … comp time hours were accurately accrued and accounted for. As a result, officials do not have adequate assurance … comp time hours were authorized, documented and accounted for. Require comp time to be properly supported and approved …
https://www.osc.ny.gov/local-government/audits/town/2021/09/10/town-hempstead-compensatory-time-2021m-64Beaver River Central School District – Collection of Real Property Taxes and Retiree Health Insurance Contributions (2021M-123)
… (District) officials ensured that real property taxes and retiree health insurance contributions were properly … Key Findings The real property tax collections and retiree health insurance contributions we reviewed were … reporting all money collected for real property taxes and retiree health insurance contributions. Although our testing …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/beaver-river-central-school-district-collection-real-property-taxes-andState Police Bulletin No. SP-151.1
… agencies of a Description change to voluntary Deduction Code 482, NYS Police Inv Foundation, established for members … Association (NYSPIA) has requested a Deduction Code for the New York State Police Investigators Foundation. … OSC Actions OSC will update the Description of Deduction Code 482 from NYSPIA Emergency Assist. Fund to NYS Police Inv …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-1511-revised-deduction-code-482-new-york-state-police-investigatorsVillage of Bainbridge – Financial Operations (2014M-227)
… The Village billed $77,000 more in water and sewer capital assessment charges than was legally allowed. Key …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bainbridge-financial-operations-2014m-227IX.10.A Federal Treasury Offset Program (TOP) Purpose and Scope – IX. Federal Grants
… information to all state departments and agencies on the federal management debt collection procedures. The Debt … that any non-tax debt or claim owed to an agency of the federal government that remains unpaid for a period of 180 … of Treasury is empowered to withhold or reduce certain federal payments for the purpose of collecting delinquent …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix10a-federal-treasury-offset-program-top-purpose-and-scopeIX.7.J Final Reports – IX. Federal Grants
… or make corrections within the SFS, they should reach back out to the Federal Grants mailbox to have the project …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7j-final-reportsTown of Inlet – Capital Project Accounting and Internal Controls Over Cottage Rental Receipts (2015M-16)
… purpose of our audit was to determine if the accounting for capital projects was accurate and complete and if internal controls over cottage rental collections were adequate and operating effectively for the period January 1, 2013 through August 31, 2014. … The purpose of our audit was to determine if the accounting for capital projects was accurate and complete and if …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-inlet-capital-project-accounting-and-internal-controls-over-cottage-rentalTown of Indian Lake – Reserves and Justice Court Operations (2014M-330)
… 2013 through May 31, 2014. Background The Town of Indian Lake is located in Hamilton County and has a population of …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/03/06/town-indian-lake-reserves-and-justice-court-operations-2014m-330Accounts Payable Advisory No. 68
… procuring and paying for moving services from the Office of General Services’ centralized contracts. The moving … to as a “best and final offer” process, from the list of eligible contractors. An agency must monitor moving … procuring and paying for moving services from the Office of General Services centralized contracts …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/68-monitoring-moving-servicesTown of Horseheads – Financial Management (2015M-211)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations for the period January 1, … The purpose of our audit was to review the Towns financial …
https://www.osc.ny.gov/local-government/audits/town/2015/12/11/town-horseheads-financial-management-2015m-211Town of Hebron – Fiscal Oversight (2015M-59)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over … 1, 2014 through January 31, 2015. Background The Town of Hebron is located in Washington County and has a … The purpose of our audit was to review the Towns internal controls over …
https://www.osc.ny.gov/local-government/audits/town/2015/06/26/town-hebron-fiscal-oversight-2015m-59Clarence Fire District – Purchasing (2016M-297)
… 2016 total $944,965. Key Findings The purchasing policy does not require the solicitation of multiple quotations or …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/11/04/clarence-fire-district-purchasing-2016m-297Town of Brant – Justice Court (2014M-180)
… has two elected Justices who preside over Town Justice Court operations. Town revenue attributable to Court … Fund (JCF) in a timely manner. The Justices did not follow up on pending cases or enforce unpaid fines and fees. The … 10th of the following month. Review and analyze all open case files. Provide for an annual audits of the Justices’ …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/22/town-brant-justice-court-2014m-180Jefferson Central School District – Fund Balances (2015M-236)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … The Jefferson Central School District is located in the Delaware and Schoharie County Towns of Harpersfield, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/jefferson-central-school-district-fund-balances-2015m-236Jamesville-Dewitt Central School District – Procurement (2016M-264)
… The Jamesville-Dewitt Central School District is located in the Towns of Dewitt, LaFayette, Manlius, Onondaga and Pompey in Onondaga County. The District, which operates five schools … competition when procuring professional services. In one instance, District officials overpaid a contract by …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/jamesville-dewitt-central-school-district-procurement-2016m-264Huntington Union Free School District – Financial Condition (2015M-356)
… Purpose of Audit The purpose of our audit was to evaluate the District’s … The Huntington Union Free School District is located in the Town of Huntington in Suffolk County. The District, which operates eight schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/huntington-union-free-school-district-financial-condition-2015m-356Hermon-DeKalb Central School District – Segregation of Duties (2016M-35)
… Purpose of Audit The purpose of our audit was to determine if … August 31, 2015. Background The Hermon-DeKalb Central School District is located in the Towns of Canton, DeKalb, … in St. Lawrence County. The District, which operates one school with approximately 400 students, is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/hermon-dekalb-central-school-district-segregation-duties-2016m-35DiNapoli Statement on the Passing of His Father Nicholas DiNapoli
… for Thursday at 10:00 a.m. at St. Mary's Roman Catholic Church, 110 Bryant Ave., Roslyn Harbor, NY. Seating and …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-statement-passing-his-father-nicholas-dinapoliVillage of Brookville – Board Oversight (2015M-45)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of Village activities for … and the Justice. The Board did not audit claims prior to payment. Key Recommendations Establish a long-term …
https://www.osc.ny.gov/local-government/audits/village/2015/06/12/village-brookville-board-oversight-2015m-45Town of Wappinger – Financial Condition (2013M-94)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial condition and budgeting … such as fund balance appropriations and inter-fund loans to fund recurring operating expenditures. Consequently, the … inter-fund loans. Carefully monitor actual budget results to identify potential fiscal difficulties, such as structural …
https://www.osc.ny.gov/local-government/audits/town/2013/06/21/town-wappinger-financial-condition-2013m-94