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Additional Service Credit for Unused, Unpaid Sick Leave – State Police Plan
… be used to: Qualify for vesting. For example, if you have four years and ten months of service credit and you need … with 20 years of service credit, but you only have 19½, your sick leave credit can’t be used to reach the …
https://www.osc.ny.gov/retirement/publications/1518/additional-service-credit-unused-unpaid-sick-leaveSodus Central School District – Financial Management (2016M-392)
… to evaluate the District’s financial management for the period July 1, 2014 through June 30, 2016. Background The … unused because of overestimated expenditures. The District does not have a written plan detailing the appropriate and … are to be monitored, analyzed and maintained. The District does not have a long-term financial plan for both capital …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/sodus-central-school-district-financial-management-2016m-392Town of Worcester – Claims Audit (2022M-145)
… As a result, disbursements were made for unsupported and/or improper claims and not in the best interest of the taxpayers. In our sample … tax totaling $243. Key Recommendations Perform a thorough and deliberate audit of claims and ensure each claim is …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-worcester-claims-audit-2022m-145Cohoes City School District – Medicaid Reimbursements (2022M-107)
… services provided. Ensure, session notes are entered in the billing system in a timely manner. Ensure billing reports are reviewed every …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/cohoes-city-school-district-medicaid-reimbursements-2022m-107West Islip Union Free School District – Payroll (2016M-78)
… was to examine the District’s payroll process for the period July 1, 2014 through August 31, 2015. Background The … certification. The Assistant Superintendent for Business does not certify the payrolls until after the checks have … Segregate payroll-processing duties so that one individual does not control all aspects of payroll transactions. If it …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/west-islip-union-free-school-district-payroll-2016m-78Marathon Joint Fire District – Investment Program (2023M-76)
… Joint Fire District (District) officials developed and managed a comprehensive investment program. Key Findings District officials did not develop and manage a comprehensive investment program. The Board of Fire Commissioners (Board) did not develop and adopt a comprehensive written investment policy as …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/20/marathon-joint-fire-district-investment-program-2023m-76East Quogue Union Free School District – Selected Payroll Practices and Information Technology (2014M-44)
… computer use policy, which should be provided to all personnel, and a breach notification policy. Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/east-quogue-union-free-school-district-selected-payroll-practices-andTuckahoe Union Free School District – Overtime (2023M-53)
… owed by a district, annually to the State, for its share of the cost of future employee retirement benefits. District officials: … and procedures for overtime. Overpaid 15 employees a total of $4,432 for overtime due to lack of adequate review of time …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/tuckahoe-union-free-school-district-overtime-2023m-53Town of Carroll – Town Clerk (2022M-20)
… and reported collections accurately, and remitted them in a timely manner. Key Findings We could not determine … totaling $21,843 were properly accounted for or remitted in a timely manner because the Clerks did not maintain … $241,136 accurately, they did not always make remittances in a timely manner. The Clerks did not remit water rents and …
https://www.osc.ny.gov/local-government/audits/town/2022/06/24/town-carroll-town-clerk-2022m-20Franklin Central School District – Information Technology (2022M-19)
… confidentially to officials, we found that: Nine of the District’s network user accounts (8 percent) were not …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/franklin-central-school-district-information-technology-2022m-19Analytical Reviews – Improving the Effectiveness of Your Claims Auditing Process
… It is important for the claims audit function to be viewed as more than just a claim-by-claim review and to consider the function in the broader scope of your operations. The body or …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/analytical-reviewsCortland County - Financial Management and Reporting (2019M-162)
… the State Comptroller’s Office (OSC) 519 days late because of the condition of the records. Key Recommendations Fill key financial … identified in previous audits to ensure the accuracy of the accounting records. Update and/or develop policies and …
https://www.osc.ny.gov/local-government/audits/county/2019/11/27/cortland-county-financial-management-and-reporting-2019m-162Town of Clarendon – Justice Court Operations (2013M-362)
… Purpose of Audit The purpose of our audit was to review the processes … to Court operations. The Court was audited by the New York State Office of Court Administration, which released a report in July 2011 that found that at least $89,600 in Court …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/03/07/town-clarendon-justice-court-operations-2013m-362Town of Potter – Town Clerk (2020M-113)
… report - pdf ] Audit Objective Determine whether the Town of Potter (Town) Clerk deposited, recorded, reported and remitted collections in a timely and accurate manner. Key … timely and accurate manner. We identified a cash shortage of $23,838 during this former Clerk’s tenure. The former …
https://www.osc.ny.gov/local-government/audits/town/2021/04/30/town-potter-town-clerk-2020m-113Town of Springfield – Credit Card Purchases (2020M-138)
… report - pdf ] Audit Objective Determine whether the Town of Springfield’s (Town) Board ensured credit card purchases … We were unable to determine the appropriateness of an online shopping membership totaling $420 and were … initiate corrective action. … Determine whether the Town of Springfields Town Board ensured credit card purchases were …
https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-credit-card-purchases-2020m-138Hawthorne Cedar Knolls Union Free School District – Internal Controls Over Wire Transfers (2016M-183)
… in the written agreement with the banks in which District funds have been deposited. … Hawthorne Cedar Knolls Union …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hawthorne-cedar-knolls-union-free-school-district-internal-controls-overSomers Central School District – User Accounts and Software Updates (2021M-153)
… weaknesses were communicated confidentially to officials. In addition, officials did not: Periodically review all … prevent a serious interruption of services. Consequently, in the event of a system disruption due to a disaster, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/somers-central-school-district-user-accounts-and-software-updates-2021mTown of Oxford – Procurement (2024M-88)
… report – pdf] Audit Objective Determine whether the Town of Oxford (Town) officials used a competitive process to … Section 103 or the Town’s procurement policy (Policy). Of the purchases totaling $1.7 million that we reviewed, Town … did not seek competition for purchases totaling $848,783. In addition, the Town may have saved $44,828 if officials had …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-oxford-procurement-2024m-88Rensselaer County Industrial Development Agency – Payments in Lieu of Taxes (2021M-74)
… Development Agency (RCIDA) officials ensured payments in lieu of taxes (PILOTs) were properly billed, collected and … and distributed. During the audit period: Sixteen of the 62 bills we reviewed were inaccurate because the …
https://www.osc.ny.gov/local-government/audits/county/2025/01/24/rensselaer-county-industrial-development-agency-payments-lieu-taxes-2021m-74XVI.3.F Public Benefit Corporations – XVI. Financial Reporting
… foundations, auxiliary services corporations, student association organizations, child care centers and … The campus-based auxiliary services corporations, student association organizations and child care centers … the SUNY statements are: the campus-related foundations, student housing corporations and auxiliary services …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3f-public-benefit-corporations