Search
Port Chester-Rye Union Free School District – Financial Condition (2015M-147)
… our audit was to review the District’s financial condition for the period July 1, 2009 through June 30, 2014. Background … five-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year were approximately $88.4 million. … maintains a retirement contribution reserve, it budgeted for retirement costs in the general fund and levied taxes to …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/25/port-chester-rye-union-free-school-district-financial-condition-2015m-147Town of Portland – Water Operations (2017M-45)
… gallons, or 40 percent of total production. Inaccurate master meters and customer meters have contributed to the … that water customer meters are working properly and that master meters are working properly and are recalibrated as …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-portland-water-operations-2017m-45Rensselaer County – County Bridge Maintenance (S9-13-6)
… bridges to ensure the safety of those who travel on them for the period January 1, 2007, to December 31, 2011. … The Department of Engineering and Highways is responsible for the maintenance and monitoring of bridges. This … The Department’s operating budget was $9.9 million for the 2012 fiscal year. The Department is responsible for …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/rensselaer-county-county-bridge-maintenance-s9-13-6State Agencies Bulletin No. 1972
… An additional deferment is available to employees age 50 and over remains unchanged at $6,500.00. Employees in this … eligible to choose both the “Retirement Catch-Up” and the “50 and Over Catch-Up” in the same calendar year. Affected … Plan or by calling the Nationwide Helpline at 1-800-422-8463. Representatives are available Monday – …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1972-deferred-compensation-maximum-contribution-limits-calendar-year-2022State Agencies Bulletin No. 1877
… An additional deferment available to employees age 50 and over remains unchanged at $6,500.00. Employees in this … eligible to choose both the “Retirement Catch-Up” and the “50 and Over Catch-Up” in the same calendar year. Affected … Plan or by calling the Nationwide Helpline at 1-800-422-8463. Representatives are available Monday – …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1877-deferred-compensation-maximum-contribution-limits-calendar-year-2021Bethpage Fire District – Credit Card and Travel Expenditures (2017M-50)
… purpose of our audit was to examine the District’s credit card and travel expenditures for the period January 1, 2015 … totaled approximately $4.6 million. Key Findings Credit card charges totaling $8,029 were not properly supported, …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/09/bethpage-fire-district-credit-card-and-travel-expenditures-2017m-50Wallkill Hook, Ladder and Hose Company – Financial Activities (2016M-223)
… cash disbursements, fundraising or the audit of claims. Bingo operations did not follow applicable regulations. … procedures to ensure compliance with State regulations for bingo operations. Establish procedures for each fundraiser …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/23/wallkill-hook-ladder-and-hose-company-financial-activitiesWassaic Fire District – Purchasing and Claims Processing (2017M-8)
… audit was to examine the District’s purchasing practices and claims processing for the period January 1, 2015 through … $808,000. Key Findings District officials did not seek competition for the services of 11 professionals … and approved prior to payment. Key Recommendations Seek competition when procuring professional services or …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/wassaic-fire-district-purchasing-and-claims-processing-2017m-8Village of Mount Morris – Treasurer’s Office (2013M-65)
… sewer funds. Key Findings The Board hired an accounting firm (Firm) to perform many of the Treasurer’s duties, such as … The Treasurer is responsible for the oversight of the Firm and the billing of real property taxes and water and …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-mount-morris-treasurers-office-2013m-65Kirkwood Fire Company District No. 1, Inc. – Collections and Disbursements (2021M-73)
… did not fulfill its fiduciary responsibilities to ensure money was adequately safeguarded and accounted for and … neither the Company nor we were able to confirm all money was properly deposited, disbursed and accounted for. 21 … vehicle’s repair. Officers improperly borrowed Company money. Key Recommendations Establish adequate controls and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/10/08/kirkwood-fire-company-district-no-1-inc-collections-andVillage of Afton – Claims Auditing and Disbursements (2023M-177)
… – pdf] Audit Objective Determine whether the Village of Afton (Village) Board properly audited claims and monitored … corrective action. … Determine whether the Village of Afton Village Board properly audited claims and monitored …
https://www.osc.ny.gov/local-government/audits/village/2024/03/15/village-afton-claims-auditing-and-disbursements-2023m-177Red Hook Central School District – Inventories (2023M-133)
… adequately monitored and safeguarded fuel and E-Z Pass tags. Key Findings District officials did not adequately monitor and safeguard fuel and E-Z Pass tags. As a result, officials cannot accurately account …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/red-hook-central-school-district-inventories-2023m-133Internal Control
… Laws, Rules & Regulations Internal Control Act Standards for Internal Control in New York State Government (Current) / Standards for Internal Control in New York State Government (2007) International …
https://www.osc.ny.gov/state-agencies/guidance/internal-controlState Agencies Bulletin No. 2249
… since April 1, 2023, with union dues withheld (Code 291 for BU 01 and Code 491 for BU 21). Background: NYSCOPBA membership dues for employees in BU 01 (Code 291) and BU 21 (Code 491) will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2249-new-york-state-correctional-officers-and-police-benevolent-associationADAPT Community Network – Compliance With the Reimbursable Cost Manual
… the two fiscal years ended June 30, 2014. Background ADAPT is a New York City-based not-for-profit organization authorized … special education service to children with disabilities who are between the ages of three and five years. For …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/adapt-community-network-compliance-reimbursable-cost-manualUnified Court System Bulletin No. UCS-46
… Collins' May 29, 2001 memo to payroll agencies concerning makeup payment. Eligible Full-Time employees on Sick Leave at …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-46-june-2001-uniform-allowance-paymentCompliance With the Safe Schools Against Violence in Education Act
… Purpose To determine whether school districts outside of New York City are properly and accurately reporting … Background The Safe Schools Against Violence in Education Act (SAVE Act) was enacted in July 2000 to address the need … of this designation in time for these agencies to notify parents of the option to transfer to a safe public school. …
https://www.osc.ny.gov/state-agencies/audits/2015/01/13/compliance-safe-schools-against-violence-education-actDiNapoli: Facilities Using Radioactive Materials or Radiation Equipment in New York City Were Not Always Properly Inspected or Licensed
… of them. Of the remaining 51 hospitals, five did not have registration certificates for the current and the prior registration period, four had gaps in their registration periods and six had not been inspected as …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-facilities-using-radioactive-materials-or-radiation-equipment-new-york-city-were-not-alwaysDiNapoli: Audit Finds Misuse of Funds in Town of Fishkill
… The former recreation director in the town of Fishkill allegedly misused as much as $50,000 … trips and overnight trips. The town’s recreation director is responsible for the center’s financial activities. … or provide reports to the town supervisor. Based on senior center revenue collections made after the former …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-audit-finds-misuse-funds-town-fishkillDiNapoli: MTA Not Holding Paratransit Contractor Accountable
… Thomas P. DiNapoli released an audit today revealing the Metropolitan Transportation Authority (MTA) did not … in penalty fees from Global Contact Services (GCS), a contractor who mishandled customer service calls and provided … contract with GCS requires the contractor to provide error-free data entry, accurate travel information and professional …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-mta-not-holding-paratransit-contractor-accountable