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Town of Crown Point - Town Clerk/Tax Collector (2018M-263)
… only one remittance totaling $909,157 to the Supervisor on February 14, 2017. Deposit real property tax collections …
https://www.osc.ny.gov/local-government/audits/town/2019/07/19/town-crown-point-town-clerktax-collector-2018m-263Farmingdale Union Free School District – Payroll (2024M-22)
… Did not budget for overtime separate from other payroll expenditures. As a result, District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/28/farmingdale-union-free-school-district-payroll-2024m-22Kirkwood Fire Company District No. 1, Inc. – Collections and Disbursements (2021M-73)
… adequate controls and provide additional oversight of collections and disbursements. Ensure all collections are …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/10/08/kirkwood-fire-company-district-no-1-inc-collections-andWestern Regional Off-Track Betting Corporation – Oversight of Take-Home Vehicles (2021M-52)
… Regional Off-Track Betting Corporation (Corporation) Board of Directors (Board) provided adequate oversight of take-home … that were assigned a take-home vehicle, except for the CEO, maintained mileage logs and reimbursed the Corporation … for personal use of its vehicle in a timely manner. The CEO did not reimburse the Corporation for his personal use of …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2021/09/23/western-regional-off-track-betting-corporation-oversight-take-homeDryden Central School District – Information Technology (2020M-106)
… In 2018, the District was the victim of a ransomware attack. The Director of Information Technology Services (IT … the security breach or the Board and Superintendent of the attack. In addition, sensitive IT control weaknesses were … agreed with our recommendations and indicated they will take corrective action. … Determine whether the Dryden …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/26/dryden-central-school-district-information-technology-2020m-106Amani Public Charter School – Payroll and Timekeeping (2015M-46)
… 2014. Background The Amani Public Charter School, located in the City of Mount Vernon, is a public school that is not … employees have offer letters and/or personnel Action Forms in their personnel files to establish salaries and wages at …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/11/22/amani-public-charter-school-payroll-and-timekeeping-2015m-46Town of Portland – Water Operations (2017M-45)
… 1, 2014 through January 25, 2017. Background The Town of Portland is located in Chautauqua County and has a population … and maintenance for each water district. … Town of Portland Water Operations 2017M45 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-portland-water-operations-2017m-45Lynbrook Union Free School District – Special Programs (2016M-45)
… established effective internal controls over special programs for the period July 1, 2014 through August 31, 2015. … manner. … Lynbrook Union Free School District Special Programs 2016M45 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/lynbrook-union-free-school-district-special-programs-2016m-45Burnt Hills-Ballston Lake Central School District – Employee Benefit Plan Forfeited Funds (2023M-88)
… report – pdf] Audit Objective Determine whether Burnt Hills - Ballston Lake Central School District (District) …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/13/burnt-hills-ballston-lake-central-school-district-employee-benefit-planVillage of Clayville – Board Oversight (2015M-115)
… reports provided to the Board did not include all expenditure accounts or any revenue accounts. Annual … an audit to be performed. Key Recommendations Deposit all moneys collected within 10 days of receipt. Review each … before approving the abstract of claims. Include all revenue and expenditure accounts in the budget-to-actual …
https://www.osc.ny.gov/local-government/audits/village/2015/10/23/village-clayville-board-oversight-2015m-115English Language Learners Programs
… Commissioner of Education (Part 154) specifies standards for identifying and providing educational services to ELLs in … academically or not graduating from high school. For example: Seven of the nine (78%) school districts we … not have a program or an exemption from BE requirements for all required languages and grade levels. These nine …
https://www.osc.ny.gov/state-agencies/audits/2024/09/18/english-language-learners-programsIX.11.C Single Audit Act and Uniform Guidance – IX. Federal Grants
… and was intended to establish uniform audit requirements for Federal awards. The Act mandated that the Federal Office … issued administrative Circular A-128, Audits of State and Local Governments to provide guidance to state and local … describing the significant accounting policies used in preparing the schedule. The Single Audit report must be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11c-single-audit-act-1984DiNapoli: NYC Department of Education Must Do More to Combat Mental Health Crisis Among Youth
… youth, the NYC Department of Education (DOE) can do more to ensure that public school students receive the supports and services that they need and that are supposed to be available. The audit found that too many NYC public … readily available—and that DOE provides little oversight to ensure students receive the required mental health …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-nyc-department-education-must-do-more-combat-mental-health-crisis-among-youthDiNapoli: Too Many Subway Stations Need Repairs
… “Worn or damaged stairs and platform edges pose risks for riders, while broken tiles, lights and peeling paint … subway system’s 468 stations met NYCT’s minimum standards for both structural and architectural components, although … elevators by 2001, but that has been pushed back to 2019 for elevators and 2024 for escalators; and There were 2,646 …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-too-many-subway-stations-need-repairsState Agencies Bulletin No. 1032
To explain OSCs automatic processing of the increase
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1032-retroactive-increase-guaranteed-pre-shift-briefing-minimum-employeesOversight of Persons Convicted of Driving While Intoxicated
… To determine whether the Queens County District Attorney’s Office (Office) provided proper oversight of persons … violations outlined in the State IID Regulations and the NYC Plan. Refer all stipulated alerts pursuant to the State …
https://www.osc.ny.gov/state-agencies/audits/2016/07/29/oversight-persons-convicted-driving-while-intoxicatedOpinion 2006-9
… This opinion represents the views of the Office of the State Comptroller at the time it was … proposition submitted to referendum must also provide for dissolution of the town district (Town Law §198[12][d]; 15 … on behalf of a county district, and providing for the dissolution of the town district if all property and …
https://www.osc.ny.gov/legal-opinions/opinion-2006-9Floral Park-Bellerose Union Free School District - Leave Records (2018M-264)
… officials should develop and implement written procedures to ensure that all leave requests are properly approved …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/floral-park-bellerose-union-free-school-district-leave-records-2018m-264Available Options – Regional State Park Police Plan
… the maximum benefit payment to you each month for the rest of your life. Under this selection, all payments cease upon … initial value will be paid to your beneficiary or estate in a lump sum. “Initial value” is an actuarial term for the … you will receive your initial value amount and more in your monthly retirement benefit. However, if you die after …
https://www.osc.ny.gov/retirement/publications/1867/available-optionsAvailable Options – Police and Fire Plan
… upon your death. The contributions required of Tier 5 and 6 members are not annuity savings contributions. Cash … long enough, you will receive your initial value amount and more in your monthly retirement benefit. However, if you … you with a reduced monthly benefit for your lifetime, and is based on your birth date and that of your beneficiary. …
https://www.osc.ny.gov/retirement/publications/1512/available-options