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Waverly Central School District – Financial Condition (2013M-148)
… an average of more than $940,000 annually, which should have decreased the amount available to appropriate. However, …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/waverly-central-school-district-financial-condition-2013m-148Laurens Central School District – Budgeting and Reserves (2013M-135)
… Purpose of Audit The purpose of our audit was to review the District’s budgeting practices and reserves for the period July 1, 2011, to March 7, 2013. Background The Laurens School District is … budgets that included the use of surplus fund balance to finance operations in an effort to avoid raising …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/laurens-central-school-district-budgeting-and-reserves-2013m-135Liberty Central School District – Budget Review (B4-13-4)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … in Sullivan County, issued debt totaling $1.3 million to liquidate the accumulated deficit in the District’s … Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/liberty-central-school-district-budget-review-b4-13-4DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … The town does not maintain perpetual inventory records to show the amount of fuel remaining in inventory at any … In addition, town officials have not taken measures to provide physical security over the fuel supply. Auditors …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1836
… To facilitate tracking in PayServ, new Earns codes have been created. Please note, the tracking of these … In addition, a comment is needed in the comments box. Any other overtime worked under the normal waiver process … with Multiple Active Records in PayServ Employees who have multiple active records in PayServ (i.e. dual employment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1836-reporting-overtime-related-covid-19State Agencies Bulletin No. 2173
… the retroactive adjustments owed to employees who received any Hazard Duty payments at the existing amount prior to … be reporting retroactive payments made to individuals who have filed for Social Security benefits to the Social Security Administration (SSA). As PayServ does not include this information, OSC will be mailing a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2173-2023-retroactive-increase-hazard-duty-pay-employees-represented-publicOpinion 91-53
… Opns St Comp No. 78-868, unreported; see also NY Const, art 1, §11; 1989 Opns St Comp No. 89-27, p 63). Since the …
https://www.osc.ny.gov/legal-opinions/opinion-91-53State Agencies Bulletin No. 1938
… the Collective Bargaining Agreement (CBA), teachers who have elected to be paid over the school year will be paid … Pay/Inconvenience Pay for 21P Employees If the employee does not have a Location Pay record on the Additional Pay … An overpayment recovery must be submitted to recover any contract earnings. CAL to 21P To stop CAL payments, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1938-restoration-contract-pay-and-additional-pay-21p-institution-teachersUnified Court System Bulletin No. UCS-254
… sent to OSC on or before 03/09/2018. OSC Actions OSC will upload the final file into PayServ on 03/22/2018, after all … 0. Control-D Reports Available After Processing Rejected Upload Rows If any new rows provided by UCS on the final file are rejected by the upload program, a list of the rejected rows will be sent to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-254-march-2018-adjustment-basic-annual-salary-bargaining-unit-s9Bus Wait Assessment and Other Performance Indicators
… determined, there is a risk that the number of buses may have been inappropriate to meet customer needs. While MTA Bus … numerous assumptions. For instance, because fare card data does not include where the rider boarded and exited the bus, …
https://www.osc.ny.gov/state-agencies/audits/2019/05/07/bus-wait-assessment-and-other-performance-indicatorsNYC Construction Noise Complaints Soar
… than doubled in recent years, rising from 14,259 in 2010 to 37,806 in 2015. At the same time, the number of … city’s Department of Buildings (DOB) increased, according to an audit released today by State Comptroller Thomas P. … "The city Department of Buildings has allowed noisy work to take place on thousands of projects well before and after …
https://www.osc.ny.gov/press/releases/2017/08/nyc-construction-noise-complaints-soarState Agencies Bulletin No. 1868
… card, must be used as the Deduction Code. Cards that have been modified must be returned to the employee for … can be utilized for employees wishing to donate to any FCC code: Employees are encouraged to pledge online by … OSC will end date all SEFA deductions that currently have no end date, or an end date that is not valid. OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1868-2021-state-employees-federated-appeal-sefa-campaignRiverhead Central School District – Vendor Master File (2017M-139)
… $130.7 million. Key Findings District officials have not established written policies or procedures for … maintaining the vendor master file. The District did not have any procedures in place to determine whether a vendor name is …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/riverhead-central-school-district-vendor-master-file-2017m-139Kenmore Housing Authority – Selected Financial Operations (2017M-157)
… Purpose of Audit The purpose of our audit was to review the Authority’s recovery fund and credit/charge … Board of Commissioners, was established in 1970 to provide low-income housing for qualified individuals. … for payment. The Board did not establish adequate controls to properly monitor the use of credit cards. Key …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/01/26/kenmore-housing-authority-selected-financial-operations-2017m-157Orange County – Motor Vehicle Oversight (2015M-314)
… Purpose of Audit The purpose of our audit was to examine the County’s controls over motor vehicles for the … physical inventory of vehicles. The County does not have a policy or written procedures that stipulate the proper actions for officials to take when vehicles are no longer suitable for County …
https://www.osc.ny.gov/local-government/audits/county/2016/04/15/orange-county-motor-vehicle-oversight-2015m-314Germantown Fire District – Board Oversight (2014M-166)
… with a Commissioner’s spouse in 2013. The District does not have policies and procedures for key financial functions. Because the District does not have effective policies and procedures outlining …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/29/germantown-fire-district-board-oversight-2014m-166Village of Millbrook - Financial Operations and Procurement (2018M-135)
… Determine whether: The Board provided adequate oversight to ensure that Village resources are safeguarded. Village … Maintain documentation for the restricted donations to ensure that they are used accordingly. Close bank accounts … not used for Village purposes. Amend the purchasing policy to require Village officials to obtain professional services …
https://www.osc.ny.gov/local-government/audits/village/2018/11/30/village-millbrook-financial-operations-and-procurement-2018m-135Additional Benefits after 20 Years (Sections 384-e and 384-e [b]) – Special 20- and 25-Year Plans
… percent of your FAE for each year of service earned with a public employer before your work as a police officer or …
https://www.osc.ny.gov/retirement/publications/1517/additional-benefits-after-20-years-sections-384-e-and-384-e-bVillage of Brookville – Board Oversight (2015M-45)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of Village activities for … and the Justice. The Board did not audit claims prior to payment. Key Recommendations Establish a long-term …
https://www.osc.ny.gov/local-government/audits/village/2015/06/12/village-brookville-board-oversight-2015m-45Scarsdale Union Free School District – Overtime (2022M-105)
… adequate controls, the District’s overtime costs may have been reduced by at least $167,000. As a result, … scheduling, over $155,516 of these overtime payments could have been avoided or reduced. Key Recommendations Implement …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/scarsdale-union-free-school-district-overtime-2022m-105