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State Agencies Bulletin No. 2021.2
… This bulletin is superseded by Payroll Bulletin No. 2021.3 . Purpose The purpose of this … parties. The overtime factor used by the New York State Payroll System (PayServ) for affected employees at Addiction … for overtime payments that cannot be calculated by the NYS Payroll System. Agency Actions Beginning in Institution Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/20212-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 2021.3
… or CSEA working at Addiction Treatment Centers (Department ID 53500). Affected Employees Employees in certain … titles who work at Addiction Treatment Centers (Department ID 53500) are affected. Background The Memorandum of … employees at Addiction Treatment Centers (Department ID 53500) who are represented by PEF or CSEA is .00120. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/20213-pilot-program-establishing-temporary-overtime-rate-employees-certainState Comptroller DiNapoli Releases Municipal & School Audits
… audit. North Creek Fire District – Board Oversight (Warren County) The board did not provide adequate oversight …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Town of DeWitt – Planning and … in a loss of collectible town revenues. Pembroke Central School District – Investment Program (Genesee County) … or formally solicit interest rate quotes. Pembroke Central School District – Extra-Classroom Activity Funds (Genesee …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-school-auditsJustice Center Audits
… S.5446 (Carlucci) - Authorizes certain reports relating to reportable incidents involving vulnerable persons to be made available to officers and employees of the state comptroller for the purposes of a duly … Authorizes certain reports relating to reportable incidents involving vulnerable persons to be …
https://www.osc.ny.gov/legislation/justice-center-auditsTown of Sharon – Fund Balance (2017M-271)
… governed by an elected five-member Town Board. Operating funds’ budgeted appropriations for 2018 total approximately …
https://www.osc.ny.gov/local-government/audits/town/2018/03/21/town-sharon-fund-balance-2017m-271Parishville-Hopkinton Central School District – Financial Management (2017M-72)
… Purpose of Audit The purpose of our audit was to determine whether the Board and District officials adopted … and some reserves are overfunded. District officials have not developed comprehensive multiyear financial or … a written policy that indicates the amount of funds to be reserved and how each reserve will be funded. Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/16/parishville-hopkinton-central-school-district-financial-management-2017mBabylon Union Free School District – Financial Condition (2015M-323)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … balance that exceeds legal limits. The District did not have proper documentation for the establishment and use of … result in the appropriation of fund balance not needed to fund District operations. Ensure that all reserve funds …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/babylon-union-free-school-district-financial-condition-2015m-323Village of Nissequogue – Information Technology (2015M-31)
… if computerized data and assets were properly safeguarded for the period June 1, 2013 through October 31, 2014. … recordkeeping. Adopt written IT policies and procedures to address acceptable computer use, internal user access, remote … and management, data backups and appropriate use of email and the Internet. Adopt, distribute, test and …
https://www.osc.ny.gov/local-government/audits/village/2015/05/01/village-nissequogue-information-technology-2015m-31Longwood Central School District – Overtime (2021M-126)
… not maintain documentation to justify compensatory (comp) time earned. Key Recommendations Adopt a payroll policy with … overtime work, including pre-approval of overtime and comp time. Ensure all non-emergency overtime and comp time is pre-approved, properly documented and monitored. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/longwood-central-school-district-overtime-2021m-126Copenhagen Volunteer Fire Department, Inc. – Financial Activities (2021M-114)
… Objective Determine whether Copenhagen Volunteer Fire Department, Inc. (Department) officials ensured that financial activity was … supported, and that money was safeguarded. Key Findings Department officials did not ensure that financial activity … Determine whether Copenhagen Volunteer Fire Department Inc Department officials ensured that financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/12/22/copenhagen-volunteer-fire-department-inc-financial-activitiesLake Pleasant Central School District – Claims Auditing (2021M-202)
… by adequate documentation, for appropriate purposes and properly audited and approved before payment. Key Findings We found the Board … ensured that claims we reviewed were adequately documented and for appropriate purposes. However, claims were not always … by adequate documentation for appropriate purposes and properly audited and approved before payment …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/lake-pleasant-central-school-district-claims-auditing-2021m-202Copiague Fire District – Credit Card Purchases (2019M-98)
… Key Recommendations Ensure that credit card charges are adequately supported by sufficient supporting … policy. Ensure that the Board only approves purchases that are necessary and valid expenditures. Except as indicated in …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-credit-card-purchases-2019m-98Town of Stanford – Financial Management (2021M-130)
… was missing information and misleading, which resulted in a 58 percent decrease in real property taxes. Adopted a 2021 budget with a $749,159 …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-stanford-financial-management-2021m-130Jefferson-Lewis-Hamilton-Herkimer-Oneida Board of Cooperative Educational Services – Procurement (2022M-128)
… procured or not procured as required by the BOCES’ regulation on purchasing procedures (Purchasing Regulation). BOCES officials did not: Competitively bid three … equipment totaling $318,454, as required by the Purchasing Regulation. Have support that they obtained the required …
https://www.osc.ny.gov/local-government/audits/boces/2022/12/02/jefferson-lewis-hamilton-herkimer-oneida-board-cooperative-educational-servicesNorthport - East Northport Union Free School District - Extra-Classroom Activity Fund (2021M-167)
… records and were not deposited in the bank and collections of $845,258 were missing key support. Records to support …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/northport-east-northport-union-free-school-district-extra-classroomTown of Owego - Water Fund Operations (2021M-205)
… resulting in approximately $70,000 of lost revenue for the Town. All 51 water bill adjustments reviewed, …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-owego-water-fund-operations-2021m-205Tioga Fire District – Board Oversight (2022M-170)
… of District financial activities and did not complete mandatory fiscal oversight training. Had Board members attended the mandatory fire district commissioners’ training, they would … financial activities and helped ensure reporting requirements were in place. The Board did not: Develop and …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/01/13/tioga-fire-district-board-oversight-2022m-170Upper Jay Volunteer Fire Department – Financial Activities (2023M-30)
… did not properly record all financial transactions in the accounting records or prepare required annual reports. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/05/26/upper-jay-volunteer-fire-department-financial-activities-2023mOlean City School District – Reserve Funds (2022M-187)
… could not demonstrate that approximately $8 million held in seven of these reserves was reasonable or needed. In addition, the Board and District officials did not: Adopt a comprehensive written reserve fund policy or transparently …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/olean-city-school-district-reserve-funds-2022m-187