Search
Lyons Central School District – Payroll 2022M-71
… $731. Leave time was not always accrued in accordance with employment contract (contract) or CBA provisions, which …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/lyons-central-school-district-payroll-2022m-71Village of Waverly – Parks and Recreation Department Financial Activities (2021M-12)
… report – pdf] Audit Objective Determine whether Village of Waverly (Village) officials established adequate controls … over the Department’s financial activities, resulting in $16,525 in unaccounted for collections. Cash receipt … for 11 of the tournaments and two of the fundraisers. Registration forms for 26 of 36 sports leagues were not …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-waverly-parks-and-recreation-department-financial-activities-2021m-12Town of Cohocton – Town Clerk Cash Shortage (2014M-325)
… March 17, 2014. Background The Town of Cohocton is located in Steuben County and has a population of approximately … failed to record certain tax collections and penalties in the cash receipts journal. The Board did not audit the … on a weekly basis. Accurately record all collections in the cash receipts journal and deposit all collections in …
https://www.osc.ny.gov/local-government/audits/town/2015/05/15/town-cohocton-town-clerk-cash-shortage-2014m-325Town of Coeymans – Financial Condition (2015M-184)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for the period … The Town’s budget format lacked necessary information to allow the Board to make informed decisions when estimating revenues and … The purpose of our audit was to review the Towns financial condition for the period …
https://www.osc.ny.gov/local-government/audits/town/2015/12/24/town-coeymans-financial-condition-2015m-184Wallkill Fire District – Inappropriate Payments and Purchase (2015M-39)
… 28, 2014. Background The Wallkill Fire District is located in the Town of Shawangunk in Ulster County. The District is a district corporation of … controls over the cash disbursements process, resulting in $239,622 being inappropriately paid to the Chair’s wife; …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/01/08/wallkill-fire-district-inappropriate-payments-and-purchase-2015m-39Islip Fire District – Financial Condition (2020M-25)
… plan for the funding of and spending from reserves. In addition, the Board transferred unavailable funds to its … from reserves totaling $841,477 that were not included in the budgets. Key Recommendations Review financial reports … that addresses the level of fund balance to be maintained in the operating fund. In addition, adopt a multiyear capital …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/islip-fire-district-financial-condition-2020m-25Town of Castile – Tax Collection Remittance (P1-24-23)
… [read complete report – pdf] Audit Objective Determine whether the Town of … Law Section 35. As a result, funds were not provided to finance Town and County operations in a timely manner. The … and County Treasurer. Key Recommendations The audit report includes two recommendations that, if implemented, …
https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-castile-tax-collection-remittance-p1-24-23Town of Middlebury – Tax Collection Remittance (P1-24-25)
… [read complete report – pdf] Audit Objective Determine whether the Town of … Law Section 35.As a result, funds were not provided to finance Town and County operations in a timely manner. The … and County Treasurer. Key Recommendations The audit report includes three recommendations that, if implemented, …
https://www.osc.ny.gov/local-government/audits/town/2025/01/10/town-middlebury-tax-collection-remittance-p1-24-25West Corners Fire Company – Accounting for Cash Receipts and Disbursements (2014M-215)
… January 1, 2013 through May 16, 2014. Background The West Corners Fire Company is a volunteer organization that is …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/05/west-corners-fire-company-accounting-cash-receipts-andTown of Evans – Board Oversight (2016M-2)
… response to independent and external auditor reports for the period January 1, 2012 through September 29, 2015. … elected three-member Town Board. Budgeted appropriations for 2015 totaled approximately $11 million for general fund and highway fund operations. Key Findings …
https://www.osc.ny.gov/local-government/audits/town/2016/04/08/town-evans-board-oversight-2016m-2Comptroller DiNapoli Releases Municipal Audits
… local government audits have been issued. Town of Crown Point – Town Clerk/Tax Collector (Essex County) The …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 1299
… the employee must forward a copy of their discharge papers to: [email protected] or NYS Retirement System …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1299-new-procedure-receive-service-credit-members-new-york-state-and-localState Agencies Bulletin No. 2256
… the April 2023 and 2024 retroactive increases to Location Pay, Supplemental Location Pay, Inconvenience Pay, and Expanded Duty Pay and to provide agencies … the April 2023 and 2024 retroactive increases to Location Pay Supplemental Location Pay Inconvenience Pay and Expanded …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2256-april-2023-and-2024-retroactive-increases-location-pay-supplementalState Agencies Bulletin No. 2255
The purpose of this bulletin is to inform agencies of OSCs automatic processing of the April 2023 and April 2024 Security Supervisors Unit SSPU Retroactive Salary Increases and provide instructions for payments not processed automatically
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2255-security-supervisors-unit-april-2023-and-april-2024-retroactive-3Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … over the claims processing function that allow claims to be audited in a timely manner and in accordance with BOCES … County) Adequate records and reports were not maintained to enable the board to appropriately manage the district’s …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-school-audits-0NYSLRS Fact Sheet
… Overview The New York State and Local Retirement System (NYSLRS) … and beneficiaries: $28,491 Tiers of membership Tier 1 joined before July 1, 1973 (0.1% of members) Tier 2 joined between July 1, 1973 and July 26, 1976 (0.1% of … Statistics about NYSLRS the New York State and Local Retirement System including …
https://www.osc.ny.gov/retirement/resources/nyslrs-fact-sheetFuel and Services
… prices, and received the quality and quantity of goods and services it procured during its response to Superstorm Sandy. … the reasonableness of prices paid for the procurement of services from the ten vendors in our examination, (ii) the …
https://www.osc.ny.gov/state-agencies/audits/2015/06/30/fuel-and-servicesCity of Troy – Budget Review (B5-16-15)
… fund for the years ending December 31, 1993, 1994 and 1995. Local Finance Law requires all local governments that …
https://www.osc.ny.gov/local-government/audits/city/2016/11/03/city-troy-budget-review-b5-16-15Oneida City School District – Controlling Access to the Student Information System (2016M-53)
… the 2015-16 fiscal year total approximately $41 million. Key Findings District personnel could not provide documentation to show … secretaries and nurses that only need occasional access. Key Recommendations Require documentation to be retained to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/oneida-city-school-district-controlling-access-student-information-systemPine Bush Central School District – Budgeting Practices and Transportation Cost Savings (2012M-238)
… through July 23, 2012. Background The Pine Bush Central School District is located in Orange, Sullivan, and Ulster … routes. Reduce the number of bus routes to better utilize school bus capacity. … Pine Bush Central School District Budgeting Practices and Transportation Cost …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/pine-bush-central-school-district-budgeting-practices-and-transportation