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Village of West Haverstraw - Accrued Leave and Benefits (2019M-143)
… Village employees received and used leave accruals in accordance with Village policies, and whether amounts paid … Village employees received and used leave accruals in accordance with Village policies …
https://www.osc.ny.gov/local-government/audits/village/2019/09/06/village-west-haverstraw-accrued-leave-and-benefits-2019m-143Altona Fire District – Claims Auditing (2016M-162)
… The Altona Fire District is a district corporation of the State, distinct and separate from the Town of Altona in … elected five-member Board of Fire Commissioners. General fund budgeted appropriations for 2016 total approximately …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/01/altona-fire-district-claims-auditing-2016m-162State Agencies Bulletin No. 291
… Purpose To explain the use of the new deduction code 899 Affected Employees All employees … To explain the use of the new deduction code 899 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/291-new-deduction-code-899-new-york-state-nys-world-trade-center-relief-fundLeaves of Absence – State Police Plan
… for: Leaves of absence without pay; Authorized, unpaid medical leaves of absence; or Unpaid leave taken under the federal Family and Medical Leave Act. Tier 2, 5 and 6 members receive half …
https://www.osc.ny.gov/retirement/publications/1518/leaves-absenceJustice Court Fund: Invoice Billing Program
… justice submits his or her monthly report to the Justice Court Fund (JCF). At the time of filing each justice must … accounting for the payments he or she receives from the court. Accounting for Justice Court Funds [pdf] . JCF reviews and processes the monthly …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-invoice-billing-programXI.2.F Timely Submittal of Contracts – XI. Procurement and Contract Management
… to the Office of the State Comptroller (OSC). RISKS IN PROVIDING GOODS OR SERVICES WITHOUT OSC CONTRACT APPROVAL … contracts are submitted after the start date and result in late payments to the NFP. Agencies are strongly encouraged to review and comply with these provisions in order to avoid interest penalties. AGENCY ACTION Agency …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2f-timely-submittal-contractsIX.7.C Fringe Benefits and Indirect Costs – IX. Federal Grants
… government may request the negotiation of a separate rate for distinctive programs instead of using the standard rate determined by the Division of Budget. For example, a special rate can be developed for a state-administered program or an organizational unit …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7c-fringe-benefits-and-indirect-costsRhinebeck Central School District – Extra-Classroom Activities (2017M-135)
… management of extra-classroom activities for the period July 1, 2015 through April 30, 2017. Background The Rhinebeck … School District is located in the Towns of Clinton, Hyde Park, Milan, Red Hook, Rhinebeck and Stanford in Dutchess …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/rhinebeck-central-school-district-extra-classroom-activities-2017m-135City of Ogdensburg - Payroll Processing – (2014M-207)
… purpose of our audit was to review internal controls over payroll processing for the period January 1, 2013 through … City officials did not ensure that internal controls over payroll processing provided for adequate segregation of duties. The payroll clerk performed all significant phases of the payroll …
https://www.osc.ny.gov/local-government/audits/city/2014/09/26/city-ogdensburg-payroll-processing-2014m-207City of New Rochelle – Financial Condition (2014M-158)
… 18, 2014. Background The City of New Rochelle is located in Westchester County and has approximately 77,000 residents. … City’s general fund unassigned fund balance has increased from $1.6 million to $6.1 million from fiscal years 2011 through 2013. The City’s capital …
https://www.osc.ny.gov/local-government/audits/city/2014/08/29/city-new-rochelle-financial-condition-2014m-158East Bloomfield-Holcomb Fire Department – Financial Operations (2017M-160)
… budget-to-actual comparisons for revenues and expenses or profit and loss statements. Key Recommendations Consider comprehensively … along with the bank statements for review. Provide monthly profit and loss reports and budget-to-actual reports to the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/17/east-bloomfield-holcomb-fire-department-financial-operationsSmithtown Central School District – Capital Projects (2016M-202)
… period July 1, 2014 through June 30, 2015. Background The Smithtown Central School District is located in the Town of Smithtown in Suffolk County. The District, which operates 13 … Smithtown Central School District Capital Projects 2016M202 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/smithtown-central-school-district-capital-projects-2016m-202Rensselaer City School District – Financial Condition (2016M-286)
… officials transferred $1.3 million from two reserve funds to the general fund without appropriate support. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/rensselaer-city-school-district-financial-condition-2016m-286Valley Stream Union Free School District #24 – Leave Accruals and Separation Payments (2016M-335)
… the District’s accounting for leave time and separation payments for the period July 1, 2014 through February 29, … Free School District 24 Leave Accruals and Separation Payments 2016M335 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/valley-stream-union-free-school-district-24-leave-accruals-and-separationGlen Cove City School District – Portable Electronic Devices and Conflict of Interest (2016M-285)
… Background The Glen Cove City School District is located in the City of Glen Cove, Nassau County. The District, which … to employees. One Board member had a prohibited interest in District contracts because he owned a business from which … Ensure that the District does not enter into any contract in which a District officer or employee has a prohibited …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/glen-cove-city-school-district-portable-electronic-devices-and-conflictNiagara Wheatfield Central School District – Financial Condition (2014M-364)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … $64.6 million. Key Findings The District has needed to borrow several million dollars throughout the audit period … resources totaling $7.7 million in the 2013-14 fiscal year to pay for principal and interest costs on outstanding debt. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/niagara-wheatfield-central-school-district-financial-condition-2014m-364Brentwood Union Free School District – Fund Balance and Hiring Practices (2016M-251)
… The Board did not hire the most qualified available candidate for the Superintendent position as required by its … hiring a Superintendent by choosing the most qualified candidate. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/22/brentwood-union-free-school-district-fund-balance-and-hiring-practicesTupper Lake Central School District – Financial Condition (2014M-151)
… The Tupper Lake Central School District is located in the Town of Tupper Lake in Franklin County and the Towns of Colton and Piercefield in St. Lawrence County. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/tupper-lake-central-school-district-financial-condition-2014m-151Springs Union Free School District – Financial Condition and Leave Accruals (2014M-200)
Springs Union Free School District Financial Condition and Leave Accruals 2014M200
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/springs-union-free-school-district-financial-condition-and-leave-accrualsVillage of Monticello – Board Oversight (2016M-337)
… of Audit The objective of our audit was to assess the Board’s and officials’ oversight of Village operations for … approximately 6,500, is governed by an elected five-member Board of Trustees. The annual budget for the 2015-16 fiscal … are not completed accurately and in a timely manner. The Board has not established any policies or procedures to …
https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-monticello-board-oversight-2016m-337