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Central Islip Union Free School District – Financial Management (2013M-380)
… The Central Islip Union Free School District is located in Suffolk County. The District is governed by the Board of … underestimated revenues and overestimated expenditures in the Board-adopted budgets for fiscal years 2008-09 through 2012-13, resulting in combined operating surpluses totaling more than $25 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/central-islip-union-free-school-district-financial-management-2013m-380Village of North Haven – Collections (2024M-99)
… were properly collected, recorded and deposited in a timely manner. As a result, the Village has an increased risk that funds could be lost, misused or misappropriated. We reviewed 922 collections … The audit report includes eight recommendations, which, if implemented, will improve the Village’s collections …
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)
… The Putnam Valley Central School District is located in the Town of Putnam Valley in Putnam and Westchester Counties. The District, which … taxes to pay retirement, tax certiorari and liability claim expenditures from the annual operating budget. When …
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)
… audit were to review the District’s financial management and examine the District’s calculation and supporting documentation of separation payments for the … Key Findings The Board did not adopt realistic budgets and overestimated expenditures, which generated approximately …
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)
… 1, 2022 through December 31, 2024. Background Pursuant to a court order, certain assets may be provided to the court … and contract disputes resulting in a mechanic’s lien. These actions are recorded in the County Clerk’s office … The Treasurer delayed turning over $44,940 of abandoned property to the State Comptroller for three years. The County …
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)
… Background The Roxbury Central School District is located in the Towns of Roxbury, Middletown and Gilboa in Delaware and Schoharie Counties. The District is governed … effect of these variances generated over $2.4 million in operating surpluses for the fiscal years ending in 2008 to …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/01/roxbury-central-school-district-financial-condition-2013m-207State Agencies Bulletin No. 683
… have previously used some of the same Increment Codes that apply to employees who are at different steps on the salary … with a Performance Advance. Under the new system, OSC will apply the Performance Advance up to the appropriate Longevity …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/683-revision-increment-code-system-security-employeesFuel Purchases
… Other Related Audit/Report of Interest MTA Bus Company and New York City Transit: Selected Aspects of Vehicle Fuel …
https://www.osc.ny.gov/state-agencies/audits/2015/02/27/fuel-purchasesVillage of Horseheads – Claims Auditing and Disbursements (2023M-134)
… non-payroll disbursements. Key Findings Based on our sample of $1.1 million in claims and disbursements reviewed, …
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)
… of the Village’s overtime was paid to the Fire Marshal and Building Inspector. The overtime paid to them was equivalent … he claimed to have in support of his overtime pay. The Building Inspector approved his own overtime that totaled … $53,719 for the audit period. Village officials and the Building Inspector had no documentation to support the hours …
https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-islandia-overtime-2023m-121State Comptroller DiNapoli Statement on Boeing Lawsuit Settlement
… regarding the approval of the settlement of the derivative lawsuit the New York State Common Retirement Fund (Fund) and … and the FPPA were appointed co-lead plaintiffs in the lawsuit. In a derivative lawsuit, shareholders sue a company’s board of directors on …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-statement-boeing-lawsuit-settlementVillage of Washingtonville – Financial Condition (2013M-346)
… fiscal year were approximately $3.9 million for the general fund, $700,000 for the water fund and $1.1 million for the … plan that establishes priorities and goals, considers revenue and expenditure trends, and plans for the future use …
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)
… a result, we found: Seven NC employees earned 2,213 more hours of leave than employees in the collective bargaining … time worked or to submit leave requests for taking time off, and the Council did not approve all leave drawdown … not track their time worked or charge leave accruals when off, and sold excess hours totaling $5,800 and $4,900, …
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
… Purpose To explain automatic processing of retroactive adjustments for closed contract periods … and paid with the Earn Code "RCN," using effective dates of 08/20/1998 through 06/09/1999 in Deptid XXXXX. Payroll … To explain automatic processing of retroactive adjustments for closed contract periods …
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)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the proposed 2023-24 budget. Background The Wyandanch Union Free School District … budget review wyandanch school …
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)
… planned, authorized and monitored the shared services facility capital project (Project). Key Findings The Board … planned authorized and monitored the shared services facility capital project Project …
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
… pay stubs and W2s, and review personal information via ny.gov. In order to best protect users’ data, it was determined … or more factors. OSC Actions OSC will, in concert with the NYS Office of Information Technology Services (ITS), provide …
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
… disbursements to bank statements as described in Section 10.F - Cash Advance Reconciliations and Annual Confirmation …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10a-cash-advance-overviewTown of Shandaken – Payroll (2013M-201)
… so that they could take appropriate action. Employee healthcare contribution rates were miscalculated, resulting in employees paying incorrect amounts for their healthcare benefits. We found errors in general fund employee …
https://www.osc.ny.gov/local-government/audits/town/2013/10/02/town-shandaken-payroll-2013m-201