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Village of North Haven – Collections (2024M-99)
… pdf] Audit Objective Determine whether Village of North Haven (Village) officials ensured collections were properly … Determine whether Village of North Haven Village officials ensured collections were properly …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-north-haven-collections-2024m-99Putnam Valley Central School District – Financial Condition (2016M-135)
… July 1, 2014 through February 10, 2016. Background The Putnam Valley Central School District is located in the Town of Putnam Valley in Putnam and Westchester Counties. The District, which operates … Putnam Valley Central School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/putnam-valley-central-school-district-financial-condition-2016m-135West Irondequoit Central School District – Financial Management and Separation Payments (2016M-180)
… the District’s calculation and supporting documentation of separation payments for the period July 1, 2012 through April … developed written policies or procedures to formalize the separation payments process. District officials do not maintain adequate supporting documentation for each separation payment. Key Recommendations Adopt budgets that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/west-irondequoit-central-school-district-financial-management-andYates County – Court and Trust Funds (2025-C&T-1)
… through December 31, 2024. Background Pursuant to a court order, certain assets may be provided to the court and then … delayed turning over $44,940 of abandoned property to the State Comptroller for three years. The County Clerk’s … The Treasurer should ensure that annual reports to the State Comptroller are accurate and all cases are …
https://www.osc.ny.gov/local-government/audits/county/2025/04/18/yates-county-court-and-trust-funds-2025-ct-1Roxbury Central School District – Financial Condition (2013M-207)
… audit was to evaluate the District’s financial condition for the period July 1, 2011, to May 23, 2013. Background The … five elected members. The District’s budgeted expenditures for the 2013-14 fiscal year are approximately $10 million. … generated over $2.4 million in operating surpluses for the fiscal years ending in 2008 to 2012. To reduce the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/01/roxbury-central-school-district-financial-condition-2013m-207Fuel Purchases
… To determine whether the whether the Rochester-Genesee Regional Transportation Authority (Authority) is purchasing … through March 31, 2014. Background The Authority’s eight regional subsidiaries provide public transportation services … and a private company to supply fuel to its six other regional subsidiaries. The Authority spent over $7.5 million …
https://www.osc.ny.gov/state-agencies/audits/2015/02/27/fuel-purchasesVillage of Horseheads – Claims Auditing and Disbursements (2023M-134)
… $19,179. Document whether claims were audited prior to funds being disbursed. Monitor telephone and Internet … In March 2024, the Assistant Clerk pleaded guilty to attempted petit larceny and paid full restitution. Key … claims and supporting documentation and transmit an order to pay claims. Ensure that claims contain sufficient …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-claims-auditing-and-disbursements-2023m-134Village of Islandia – Overtime (2023M-121)
… the Village paid eight employees a total of $149,964 in overtime that was not properly approved or supported by … did not provide any documentation he claimed to have in support of his overtime pay. The Building Inspector … had no documentation to support the hours that resulted in overtime, or the actual work performed. Six employees …
https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-islandia-overtime-2023m-121State Comptroller DiNapoli Statement on Boeing Lawsuit Settlement
… Fund (Fund) and the Fire and Police Pension Association of Colorado (FPPA) filed against the directors of The Boeing … Fund Fund and the Fire and Police Pension Association of Colorado FPPA filed against the directors of The Boeing …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-statement-boeing-lawsuit-settlementVillage of Washingtonville – Financial Condition (2013M-346)
… update the plans to ensure that its decisions are based on the most accurate and up-to-date financial information. …
https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-washingtonville-financial-condition-2013m-346City of Cortland – Non-Contractual Employees’ Payroll Benefits (2020M-161)
… whether the City of Cortland’s (City) non-contractual (NC) employees’ payroll benefits were authorized and accurate. Key Findings Two OSC audits issued in 2010 found NC employees received benefits inconsistent with Council … still has not established specific leave benefits of NC employees. As a result, we found: Seven NC employees …
https://www.osc.ny.gov/local-government/audits/city/2021/08/27/city-cortland-non-contractual-employees-payroll-benefits-2020m-161State Agencies Bulletin No. 145
… automatic processing of retroactive adjustments for closed contract periods Affected Employees Employees with Pay Basis Code 21P who have adjustments for a closed contract period. Effective Date Immediately Automatic … the amount an employee should have been paid for a closed contract period, the adjustment will automatically be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/145-new-earnings-code-rcn-retroactive-contract-pay-adjustmentWyandanch Union Free School District – Budget Review (B23-7-1)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the proposed 2023-24 … by Chapter 56 of the Laws of 2020, authorized the District to issue serial bonds in an aggregate principal amount not to exceed $4.5 million, to liquidate the accumulated deficit …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/04/07/wyandanch-union-free-school-district-budget-review-b23-7-1Town of Owego – Shared Services Facility Capital Project (2022M-42)
… of Owego (Town) Board (Board) properly planned, authorized and monitored the shared services facility capital project … a thorough understanding of the Project’s overall scope and cost prior to the Project’s authorization, the Project is … Board was not transparent about the cost of the Project and did not adopt an itemized Project budget. The Town …
https://www.osc.ny.gov/local-government/audits/town/2022/09/30/town-owego-shared-services-facility-capital-project-2022m-42State Agencies Bulletin No. 2050
… NYSPO users will be required to establish and use MFA at login. New and existing users will not be able to access …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2050-multifactor-authentication-new-york-state-payroll-onlineXIII.4.B Travel Advance – XIII. Employee Expense Reimbursement
… The OSC Rules and Regulations allow continuous travel advances up to $400 to employees whose duties require … Units may advance funds to an employee for a specific travel event. Process and Document Preparation: Business … Units must have procedures to ensure timely accounting of travel advances. These procedures should include timely …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4b-travel-advanceVII.10.A Cash Advance Overview – VII. State Revenues and Appropriated Loan Receivables
… Section 115 of the State Finance Law authorizes the … and disbursements to bank statements as described in Section 10.F - Cash Advance Reconciliations and Annual … Section 115 of the State Finance Law authorizes the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10a-cash-advance-overviewTown of Shandaken – Payroll (2013M-201)
… audit disbursements, including payroll, made to employees. Consult with the Town attorney about possible recovery of the … Board-approved amounts, before pay checks are distributed. Consult with the Town attorney about possible recovery of the …
https://www.osc.ny.gov/local-government/audits/town/2013/10/02/town-shandaken-payroll-2013m-201Town of Hempstead Sanitary District No. 1 – Selected Financial Activities (2015M-206)
… District No. 1 is located in the Town of Hempstead, Nassau County. The District, which provides refuse and recycling pickup to over 50,000 residents and some commercial …
https://www.osc.ny.gov/local-government/audits/district/2016/03/18/town-hempstead-sanitary-district-no-1-selected-financial-activities-2015m-206Village of Liberty – Financial Condition (2013M-109)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition … June 1, 2011, to May 31, 2013. Background The Village of Liberty is located in Sullivan County and has a population … Village of Liberty Financial Condition 2013M109 …
https://www.osc.ny.gov/local-government/audits/village/2013/10/04/village-liberty-financial-condition-2013m-109