Search
Veterans Day Message from State Comptroller DiNapoli
… to those now stationed in troubled regions around the globe and are protecting us from modern day threats, we owe …
https://www.osc.ny.gov/press/releases/2014/11/veterans-day-message-state-comptroller-dinapoliMassapequa Water District (2014M-100)
… individual life insurance policies to District employees for the period January 1 through December 31, 2013. Background The Massapequa Water District is located in the Town of Oyster Bay in Nassau County and serves the … elected three-member Board of Commissioners. Expenditures for 2013 totaled approximately $5 million. Key Finding The …
https://www.osc.ny.gov/local-government/audits/district/2014/06/13/massapequa-water-district-2014m-100Belleville-Henderson Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-23)
… Determine whether the Belleville-Henderson Central School District (District) used District resources to provide the … … Determine whether the BellevilleHenderson Central School District District used District resources to provide …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/belleville-henderson-central-school-district-mental-health-trainingVillage of Springville – Procurement (2016M-330)
… our audit was to review the Village’s purchasing practices for the period June 1, 2014 through June 24, 2016. Background The Village of Springville is located in Erie County and has a population of approximately 4,300. … five-member Board of Trustees. Budgeted appropriations for the 2016-17 fiscal year total approximately $8.6 million. …
https://www.osc.ny.gov/local-government/audits/village/2016/12/16/village-springville-procurement-2016m-330State Agencies Bulletin No. 2089
… pensionable overtime earnings limit of $15,000 effective January 1, 2010. This amount increases each calendar year … Dates Effective in Administration paychecks dated January 4, 2023, and Institution paychecks dated January 12, 2023. OSC Actions OSC will update PayServ to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2089-tier-5-pensionable-overtime-ot-earnings-limit-calendar-year-2023State Agencies Bulletin No. 1044
… Purpose To notify agencies that the pensionable overtime earnings limit for calendar year … Institution Paychecks dated 01/13/2011 Background In accordance with Chapter 504 of the Laws of 2009, the … Actions Agencies should ensure that appropriate staffs in payroll, personnel, and/or benefit service offices are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1044-tier-5-pensionable-overtime-earnings-limit-calendar-year-2011-employeesState Agencies Bulletin No. 2247
… agencies of the 2024 pensionable overtime earnings limit for Tier 6 TRS members. Affected Employees: Tier 6 members of TRS Plan Type 86 are affected. Background: The OT limit for Tier 6 began in the State fiscal year 2012-2013 at $15,000. In accordance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2247-tier-6-pensionable-overtime-ot-earnings-limit-plan-year-2024-employeesBroadalbin-Perth Central School District – Health Insurance Buyouts and Separation Payments (2014M-146)
… Purpose of Audit The purpose of our audit was to examine the adequacy … Background The Broadalbin-Perth Central School District is located in the Towns of Broadalbin, Perth, Johnstown, … of Amsterdam in Montgomery County. The District, which is governed by an elected seven-member Board of Education, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/15/broadalbin-perth-central-school-district-health-insurance-buyouts-andVillage of Endicott – Disbursements (2021M-124)
… officials did not establish adequate procedures to ensure all disbursements are for appropriate purposes, adequately … accurately and in a timely manner. Properly audit all claims. Village officials agreed with our recommendations …
https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-endicott-disbursements-2021m-124Forestville Central School District - Information Technology (2019M-170)
… - pdf] Audit Objective Determine whether personal, private and sensitive information (PPSI) on, or accessed through, the … assigned to employees who routinely accessed PPSI. Network and application user accounts were not properly managed. In … Provide periodic IT security awareness training. Develop and implement written administrative regulations to further …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/forestville-central-school-district-information-technology-2019m-170Copenhagen Central School District - Procurement (2019M-238)
… Determine whether District officials sought competition for the purchase of goods and services not subject to … not seek competition by obtaining oral or written quotes for 18 purchases (75 percent) totaling $81,500. District officials did not seek competition for services from five of the six professional service …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/copenhagen-central-school-district-procurement-2019m-238Town of Richford - Town Clerk/Tax Collector (2019M-236)
… Collector (Clerk) properly remitted and deposited money in a timely manner. Key Findings Real Property Taxes totaling $1,443,876 and Clerk fees … the Supervisor or Treasurer in a timely manner. Forty-five real property tax receipts totaling $690,961 were deposited …
https://www.osc.ny.gov/local-government/audits/town/2020/03/27/town-richford-town-clerktax-collector-2019m-236Medina Central School District - Reserve Funds (2019M-165)
… complete report - pdf] Audit Objective Determine whether the Board and District officials effectively managed the District’s reserve funds. Key Findings District officials have not performed an analysis of the reserves, as the District’s reserve policy requires. As a …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-reserve-funds-2019m-165Watervliet Housing Authority – Timekeeping and Leave Records (2015M-186)
… timekeeping and leave accrual processes for the period January 1, 2014 through February 28, 2015. Background The …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/10/09/watervliet-housing-authority-timekeeping-and-leave-records-2015m-186Cambridge Central School District - Medicaid Reimbursements (2019M-109)
… whether the District claimed all Medicaid reimbursements to which it was entitled for services provided to eligible students. Key Findings The District lacked adequate procedures to ensure Medicaid claims were submitted and reimbursed for …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/cambridge-central-school-district-medicaid-reimbursements-2019m-109Health Sciences Charter School - Student Enrollment and Billing (2019M-99)
… Determine whether student enrollment and billings to school districts of residence are accurate and supported. Key Findings The School did not: Correctly calculate State aid attributable to …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/07/26/health-sciences-charter-school-student-enrollment-and-billing-2019m-99Poughkeepsie City School District - Extra-Classroom Activities and Information Technology Assets (2019M-15)
… did not maintain adequate supporting documentation for 25 deposits totaling $37,256. The central treasurer did not prepare timely reports for the Board or the auditor. IT assets valued at $11,397 … the central treasurer reports to the Board and the auditor in a timely manner. Develop written policy and procedures for …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/poughkeepsie-city-school-district-extra-classroom-activities-andBelleville-Henderson Central School District - Information Technology (2019M-128)
… employees. District officials did not develop procedures for managing, limiting and monitoring user accounts and … employees who use IT resources. Develop written procedures for managing access to the network and financial application. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/11/belleville-henderson-central-school-district-information-technology-2019mVillage of West Haverstraw - Summer Program (2019M-146)
… purchased incidentals for the Program. Payments made to a movie theater totaling $4,730 were not documented. These …
https://www.osc.ny.gov/local-government/audits/village/2019/11/22/village-west-haverstraw-summer-program-2019m-146Town of Johnstown - Fuel Inventory (2019M-178)
… whether Town officials have adequate controls over the Town’s fuel inventory. Key Findings Town officials did … Town’s fuel inventory. Monitor fuel use, which resulted in unaccounted-for fuel of 21,806 gallons of gasoline and … Superintendent should: Ensure fuel pumps are maintained in proper working order and access to pumps is monitored. …
https://www.osc.ny.gov/local-government/audits/town/2019/12/06/town-johnstown-fuel-inventory-2019m-178