Search
Barker Central School District – Payroll (2023M-19)
… [read complete report - 2023M-19] Audit Objective Determine whether Barker Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/30/barker-central-school-district-payroll-2023m-19Rondout Valley Central School District – Fixed Assets (2023M-36)
… combined cost of $255,775 did not have the required asset tags. 12 fixed assets with a combined cost of $213,960 could … of $79,383 were not recorded on the District’s inventory list. For example, these assets include a golf cart costing … were unable to verify this due to a lack of proper asset tags and incomplete inventory records. … audit rondout valley …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/rondout-valley-central-school-district-fixed-assets-2023m-36Comptroller DiNapoli Releases Municipal Audits
… questionable payments to members of the town supervisor’s family. For example, the supervisor’s wife was paid $4,186 as a town court recorder in 2013 with no board approval of her salary … worked. Village of Greenwich – Justice Court Operations (Washington County) Internal controls over the justice court’s …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-audits-1Opinion 2024-1
… of all public and privately owned lead water service lines in the City without violating Section 1 of Article 8, … public funds to replace privately owned lead water service lines on private and public properties to remediate this … publicly and privately-owned portions of lead service lines) pursuant to its lead service line replacement program. …
https://www.osc.ny.gov/legal-opinions/opinion-2024-1Hamburg Industrial Development Agency – Project Approval and Monitoring (2015M-32)
… Development Agency is an independent public benefit corporation whose goals are to advance job opportunities and … by New York State Law. The Agency is governed by a Board which comprises nine members who are appointed by the … reported 48 active projects with payment in lieu of taxes (PILOT) agreements in 2014. Key Findings The Board did not …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/06/19/hamburg-industrial-development-agency-project-approval-andComptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … School District , Fire Island Union Free School District , Rome City School District and the Roosevelt Union Free School District . “In an era of limited resources and increased accountability, …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-audits-1Global Concepts Charter School – Cash Disbursements (2017M-126)
… through March 17, 2017. Background The Global Concepts Charter School is located in in the City of Lackawanna in Erie County …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/02/global-concepts-charter-school-cash-disbursements-2017m-126Town of Halfmoon – Financial Condition of the General and Highway Funds (2013M-55)
… to evaluate the Town’s financial condition of the general and highway funds for the period January 1, 2011, to September 30, 2012. Background The Town of Halfmoon is located in Saratoga County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2013/08/06/town-halfmoon-financial-condition-general-and-highway-funds-2013m-55Village of Hewlett Neck – Treasurer’s Duties (2022M-159)
… Neither the Board, nor the Treasurer, provided oversight to compensate for these incompatible duties . As a result: Sixty-one of … authority in Village Law for the Clerk and Board members to sign checks in the absence of the Treasurer, Deputy …
https://www.osc.ny.gov/local-government/audits/village/2023/03/31/village-hewlett-neck-treasurers-duties-2022m-159Town of Berne – Board Oversight (2021M-77)
… State Town Law (Town Law) by authorizing the Supervisor to pay all expenditures without prior audit. The Board did … records and the bank records ranging from about ($135,800) to $31,600. Audit the 170 claims totaling $166,792 reviewed … officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/town/2021/09/17/town-berne-board-oversight-2021m-77Town of Smithtown – Departmental Operations (2017M-66)
Town of Smithtown Departmental Operations 2017M66
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-smithtown-departmental-operations-2017m-66Town of Throop – Oversight of the Supervisor’s Cash Collections and Disbursements (2022M-172)
… Supervisor and Town Board (Board) ensured cash assets in the Supervisor’s custody were properly collected and … $782,518 prior to Board approval. Kept a Town computer used to record cash transactions upon leaving elected office. … restitution of nearly $11,000 and was barred from seeking public office again. Key Recommendations Ensure cash …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-oversight-supervisors-cash-collections-and-disbursements-2022m-172Town of DeWitt – Planning and Zoning and Recreation Departments' Collections (2024M-6)
… DeWitt (Town) officials effectively managed the Planning and Zoning, and Recreation Departments’ cash collections. Key Findings … Town officials did not effectively manage the Planning and Zoning, and Recreation Departments’ cash collections. …
https://www.osc.ny.gov/local-government/audits/town/2024/04/26/town-dewitt-planning-and-zoning-and-recreation-departments-collections-2024m-6VII.10.H Cash Advance Rollover – VII. State Revenues and Appropriated Loan Receivables
… can be used for other appropriate expenses prior to lapsing. Agencies who wish to transfer the charge for their … can be used for other appropriate expenses prior to lapsing …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10h-cash-advance-rolloverUnified Court System Bulletin No. UCS-218
… (Administration) but before 03/26/15 (Administration): No automatic processing will be done by OSC provided the … an effective date on or after 03/26/15 (Administration): No automatic processing will be done by OSC provided the … be displayed on the employee’s paycheck stub and/or direct deposit advice using the appropriate Earnings Description and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-218-october-2014-and-april-2015-salary-increases-bargaining-unitsDivision of Housing and Community Renewal Bulletin No. DH-100
… Purpose To inform the Division of Housing and Community Renewal of … Eligibility Criteria The following employees are eligible to receive the April 2019 DC37 2% Salary Increase: Employees … available for agency review after the automatic increases have been processed. All reports will be sorted by Department …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-100-april-2019-district-council-37-dc37-2-salary-increaseYorkshire-Pioneer Central School District – Financial Management (2015M-352)
… Central School District is located in the Towns of Arcade, Eagle, Java, Sheldon and Wethersfield in Wyoming County; …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/yorkshire-pioneer-central-school-district-financial-management-2015m-352Escalation – Article 14 Benefits
… each April at a rate equal to the increase or decrease in the cost-of-living index or 3 percent, whichever is less. …
https://www.osc.ny.gov/retirement/publications/1644/escalationTown of Eastchester – Parking Ticket Collections (2012M-246)
… to May 31, 2012, Town employees issued over 23,600 parking tickets and the Town collected approximately $806,000 in … Court still had $1.89 million in cumulative unpaid parking tickets outstanding as of May 31, 2012. This included 10,599 unpaid parking tickets totaling $851,906 that have been outstanding for more …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-eastchester-parking-ticket-collections-2012m-246Town of Gorham – Procurement (2024M-7)
… vendors lacked written agreements detailing the services to be provided and their cost. All 116 credit card purchases … and determined 12 purchases totaling $3,736 did not have adequate supporting documentation to indicate they were appropriate Town purchases. Key …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-procurement-2024m-7