Search
Village of Millbrook - Financial Operations and Procurement (2018M-135)
… officials did not maintain documentation for $317,988 of restricted donations. The Village has two bank accounts … Law. Village officials disagreed with certain aspects of our findings and recommendations. Appendix B includes our …
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
… Under this plan, you will receive additional benefits for service over 20 years if your employer adopted coverage … covered. If your employer chooses to adopt the benefits for a limited period of time, and you enter employment after the expiration date, you would not be eligible for them. Note: This benefit is not available to Tier 3 …
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)
… was to examine the Board’s oversight of Village activities for the period June 1, 2013 through June 30, 2014. Background … five-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $4.4 … funds totaling $2.4 million without a long-term plan for its use. The Board has not annually audited, or provided …
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)
… Audit Objective Determine whether the Scarsdale Union Free School District (District) officials ensured overtime was … letter. … Determine whether the Scarsdale Union Free School District District officials ensured overtime was …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/scarsdale-union-free-school-district-overtime-2022m-105Town of Greene – Budget Practices (2016M-409)
… Purpose of Audit The purpose of our audit was to examine Town officials’ budget practices for the four … developed a policy for acceptable levels of fund balance to maintain. Town officials have not developed long-term … the levels of fund balance, including reserves, to be maintained in each fund to meet the Town’s needs. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greene-budget-practices-2016m-409COLA – Child Center of New York
… Purpose The objective of our examination was to determine whether the cost of living adjustment (COLA) payment made by the Department of …
https://www.osc.ny.gov/state-agencies/audits/2016/10/11/cola-child-center-new-yorkVillage of Whitney Point – Cash Disbursements (2013M-69)
… January 29, 2013. Background The Village of Whitney Point is located in the Town of Triangle in Broome County and … Clerk-Treasurer’s records each year. … Village of Whitney Point Cash Disbursements 2013M69 …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-whitney-point-cash-disbursements-2013m-69Jamesville-Dewitt Central School District – Procurement (2016M-264)
… Purpose of Audit The objective of our audit was to examine the District’s purchasing … Central School District is located in the Towns of Dewitt, LaFayette, Manlius, Onondaga and Pompey in … does not provide guidance for soliciting competition when procuring professional services. In one instance, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/jamesville-dewitt-central-school-district-procurement-2016m-264Dolgeville Central School District – System Access Controls (2016M-265)
… District’s financial system and student information system for the period July 1, 2014 through April 15, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $19 … users were assigned more access permissions than needed for their job duties. District officials did not regularly …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/dolgeville-central-school-district-system-access-controls-2016m-265Power of Attorney
… Overview The NYSLRS Special Durable Power of Attorney (POA) document allows someone else, referred to as … your NYSLRS retirement benefits (by phone, email or mail) and update your contact information, including your address … will be reviewed in accordance with the laws in effect at the time the POA was executed. For example, for Statutory …
https://www.osc.ny.gov/retirement/members/power-attorneyOpinion 96-22
… Reserve Fund (transfer of moneys to contingency and tax stabilization reserve fund); (use of moneys in fund … reserve fund may not be transferred to a contingency and tax stabilization reserve fund. Following the abandonment of … projected increases in excess of five percent in the real property tax levy. A contingency and tax stabilization …
https://www.osc.ny.gov/legal-opinions/opinion-96-22About the Record of Activities – Reporting Elected and Appointed Officials
… to submit an ROA? It’s been more than 180 days since the official took office, and I still haven’t received the … a standard work day for an official who participates in a time-keeping system? Is travel time considered … submitting. Continued refusal to submit an ROA will result in the suspension of membership benefits including estimates, …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/about-record-activitiesInternal Controls Over the Governor’s Office of Storm Recovery’s Federally Funded Programs
… Objective To determine whether Homes and Community Renewal (HCR) established and maintained adequate internal controls to oversee and … who fail to meet program deadlines or who receive benefits for which they weren’t eligible. According to the …
https://www.osc.ny.gov/state-agencies/audits/2024/10/30/internal-controls-over-governors-office-storm-recoverys-federally-funded-programsCity of Glen Cove -- Budget Review (B17-7-12)
… review. The City’s proposed budget complies with the tax levy limit. Key Recommendations Avoid using nonrecurring …
https://www.osc.ny.gov/local-government/audits/city/2017/10/13/city-glen-cove-budget-review-b17-7-12Schuyler County Sheriff’s Department – Payroll, Civil Fees and Bail (2013M-120)
… February 28, 2013. Background Schuyler County is located in the Finger Lakes Region of New York State and has a … $233,840 for providing law enforcement services to WGI in connection with events at the racetrack. In these cases, the County improperly pays these individuals …
https://www.osc.ny.gov/local-government/audits/county/2013/08/02/schuyler-county-sheriffs-department-payroll-civil-fees-and-bail-2013m-120Comptroller DiNapoli Releases Municipal Audits
… , Town of Rosendale and the Town of West Seneca . “In today’s fiscal climate, budget transparency and … chief to commute to and from his place of employment in New York City. Auditors also identified questionable … charges for out-of-state travel and local meals on the district’s credit cards totaling $26,809. Town of …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases School Audits
… Accrued vacation leave payments were calculated by the payroll clerk but were not submitted for review. Auditors …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-audits-1City of Newburgh -- Budget Review (B18-6-12)
… agreements is settled. The City’s proposed budget does not comply with the tax levy limit. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/city/2018/11/16/city-newburgh-budget-review-b18-6-12City of Binghamton – Apparent Misappropriation of Parks and Recreation Department Funds (2013M-169)
… properly deposited receipts and that disbursements were for appropriate Department purposes for the period of January … 5, 2013. Background The City of Binghamton is located in Broome County and has 47,400 residents. The seven-member … to November 27, 2012. He was one of the two signatories on this account and the bank statements were mailed to his home …
https://www.osc.ny.gov/local-government/audits/city/2013/10/03/city-binghamton-apparent-misappropriation-parks-and-recreation-department-fundsDiNapoli Releases Municipal Audits
… for. Town of Parma – Real Property Tax Exemptions Administration (Monroe County) The town granted a total of …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-releases-municipal-audits