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Putnam Central School District – Fund Balance Management (2020M-27)

… the statutory limit by 32.7 to 42.8 percentage points at the end of the last three fiscal years. Appropriations …

https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/putnam-central-school-district-fund-balance-management-2020m-27

Village of Port Chester - Dual Employment (2018M-91)

… worked another full-time municipal job worked the hours the Village compensated them for working. Key Findings … not confirm the three employees identified worked all the hours they were paid for. Village officials did not ensure that employees’ days and hours worked were adequately documented, certified by the …

https://www.osc.ny.gov/local-government/audits/village/2020/06/12/village-port-chester-dual-employment-2018m-91

Hammondsport Central School District – Investment Program (2024M-63)

… (District) officials developed and managed a comprehensive investment program.  Key Findings  The Board of Education … officials did not develop and manage a comprehensive investment program. From July 1, 2022 through February 29, … Had officials considered alternative legally permissible investment options, the District may have earned $738,137, or …

https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-investment-program-2024m-63

State Comptroller DiNapoli Releases Audits

… prices. The rules do not require competitive bidding for contracts that are less than $100,000 or for purchases made without a contract, regardless of dollar … Expenses (Follow-Up) (2018-F-11) An initial audit report found OASAS was not effectively monitoring Drug and …

https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-audits

State Agencies Bulletin No. 1004

… The overtime compensation limit for calendar year 2010 is $15,000 and will be increased by 3% each calendar year … Overtime compensation as defined by the legislation is compensation paid at a rate greater than the employee’s … Overtime compensation paid at the straight time rate is not limited. OSC Actions OSC will make the necessary …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1004-tier-5-pensionable-overtime-earnings-limit-employees-enrolled-new-york

State Agencies Bulletin No. 1005

… The overtime compensation limit for calendar year 2010 is $15,000 and will be increased by 3% each calendar year … Overtime compensation as defined by the legislation is compensation paid at a rate greater than the employee’s … Overtime compensation paid at the straight time rate is not limited. OSC Actions OSC will make the necessary …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1005-tier-5-pensionable-overtime-earnings-limit-employees-enrolled-new-york

DiNapoli: Former City of Dunkirk Festivals Coordinator Indicted on Public Corruption Charges

… schemes. "Rosas allegedly used his position to steal donations meant to help Hurricane Maria victims and divert … by filing a complaint online at https://www.osc.state.ny.us/investigations , or by mailing a complaint to: Office … of Investigations, 8th Floor, 110 State St., Albany, NY 12236. …

https://www.osc.ny.gov/press/releases/2023/05/dinapoli-former-city-dunkirk-festivals-coordinator-indicted-public-corruption-charges

DiNapoli: Department of Environmental Conservation’s Operational Spending Declines as Responsibilities Grow

… Department of Environmental Conservation’s (DEC) mission to address the urgent threat of climate change and other pressing issues, but spending to support the agency’s operations declined by 10 percent, according to a report released today by New York State Comptroller …

https://www.osc.ny.gov/press/releases/2021/01/dinapoli-department-environmental-conservations-operational-spending-declines-responsibilities-grow

Oversight of Building Construction Site Safety

… (DOB) adequately monitors New York City (NYC) building construction sites to ensure compliance with applicable codes, laws, and rules for construction site safety. The audit covered the period from … safe and lawful use of more than 1 million buildings and construction sites in NYC through enforcement of, among other …

https://www.osc.ny.gov/state-agencies/audits/2022/09/01/oversight-building-construction-site-safety

Livonia Hook and Ladder Company No. 1, Inc. – Financial Controls (2014M-001)

… 1, 2012 through December 5, 2013. Background The Livonia Hook and Ladder Company No. 1, Inc. is located in the Town of … Livonia Hook and Ladder Company No 1 Inc Financial Controls 2014M001 …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/livonia-hook-and-ladder-company-no-1-inc-financial-controls-2014m-001

Town of Barton - Highway Asset Accountability and Procurement (2019M-8)

… assets, including scrap metal, which may have resulted in at least $1,700 in scrap metal proceeds being used for …

https://www.osc.ny.gov/local-government/audits/town/2019/04/19/town-barton-highway-asset-accountability-and-procurement-2019m-8

Apalachin Fire District – Oversight of Financial Operations (2013M-25)

… District is a district corporation of the State, distinct and separate from the Town of Apalachin and located in Tioga County. The Board of Fire Commissioners consists of … Board and has filed the required annual financial report with the Office of State Comptroller. The Board does …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/10/apalachin-fire-district-oversight-financial-operations-2013m-25

Washingtonville Central School District – Reserve Funds (2014M-45)

… The Washingtonville Central School District is located in the Town of Blooming Grove, including the Village of Washingtonville, and part of the Towns of Cornwall, Hamptonburgh and New … in Orange County. The District operates five schools with approximately 4,300 students and is governed by an …

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/washingtonville-central-school-district-reserve-funds-2014m-45

Town of Hempstead – Budgeting (2021M-169)

… [ read complete report - pdf ] Audit Objective Determine if the Town of … and appropriate budgets and the Town’s preliminary budgets for 2017-2020 fiscal years did not include the fund balance … budgeted expenditures, over the four-year audit period for the six major funds reviewed. Town officials failed to …

https://www.osc.ny.gov/local-government/audits/town/2022/02/25/town-hempstead-budgeting-2021m-169

Travel Advisory No. 12

… Subject : To clarify how to claim reimbursement for mileage using the SFS Mileage Detail page in lieu of form AC 160-S. Guidance : The … Comptroller updated Sections XIII.3 – Record Retention – Travel and Expense and XIII.4 – Employee Travel Expense …

https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/12-gfo-update-xiii3-xiii4-ac-160-ssfs-mileage-detail-page

Town of Harpersfield – Claims Auditing (2024M-71)

… claims to determine whether the claims represented actual and necessary expenditures and whether proposed payments were for valid purposes. Of the … the Town’s claims audit process. Town officials agreed with our recommendations and have initiated or indicated they …

https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-harpersfield-claims-auditing-2024m-71

Town of Pitcairn – Claims Auditing (2024M-69)

… totaling $620,325, 96 claims totaling $207,884 had one or more exceptions.  46 claims totaling $38,138 were paid … purposes.  24 claims for diesel fuel totaling $66,516 and one paving claim totaling $99,691 were approved by the Board … The Board improperly donated $1,500 to a volunteer group and paid utility bills totaling $811 for a private …

https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pitcairn-claims-auditing-2024m-69

Reporting and Utilization of Bias Incident Data

… Purpose To determine whether the New York City Police Department (NYPD) is accurately collecting, recording, … To determine whether the New York City Police Department NYPD is accurately collecting recording and …

https://www.osc.ny.gov/state-agencies/audits/2014/09/25/reporting-and-utilization-bias-incident-data

Payroll Forms

… fillable and Excel version forms. AC 873 – Extra Service Payroll Voucher ( Fillable PDF ) AC 934-P – Next of Kin Affidavit for Bureau of State Payroll Services ( Fillable PDF ) ( PDF ) AC 1394 – … Worksheet ( Fillable PDF ) AC 2714 – Undeliverable Payroll Check Report ( Word ) ( Fillable PDF ) AC 2822 – …

https://www.osc.ny.gov/state-agencies/payroll/forms

McLean Fire Department - Financial Operations (2018M-40)

… adequate oversight of financial activities to ensure that resources were properly safeguarded. Key Findings Cash … adequate oversight of financial activities to ensure that resources were properly safeguarded …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/05/25/mclean-fire-department-financial-operations-2018m-40