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Liberty Central School District – Budget Review (B4-13-4)
… expenditure projections in the District’s tentative budget for the 2013-14 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
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
… Leave Accruals (Dutchess County) Internal controls in the payroll department were generally operating effectively. …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1836
… through the Leave and Accrual Tracking System (LATS-NY). Effective Date(s) Tracking overtime related to COVID-19 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1836-reporting-overtime-related-covid-19State Agencies Bulletin No. 1010
… Purpose To inform agencies of the changes in PayServ as a result of the application of several software … application of several tax updates and maintenance patches.In addition to periodically providing new software releases, … is exception to this NRA Withholding Rule. Residents of India are exempt from the rule and therefore their taxes are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1010-implementation-oraclepeoplesoft-tax-updates-and-maintenance-packsOpinion 91-20
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … services within the fire protection districts. You state that the town is considering the provision of …
https://www.osc.ny.gov/legal-opinions/opinion-91-20Bus Wait Assessment and Other Performance Indicators
… was reasonable. In the absence of documentation to support how the number of buses placed into service was determined, … of the day-to-day actions taken to address issues that can impact WA during service, there was no support for actions … Transit and MTA Bus calculate WA for weekends, but do not publish the statistic; ridership on the weekends is …
https://www.osc.ny.gov/state-agencies/audits/2019/05/07/bus-wait-assessment-and-other-performance-indicatorsNYC Construction Noise Complaints Soar
… into New York City’s 311 system have more than doubled in recent years, rising from 14,259 in 2010 to 37,806 in 2015. At the same time, the number of after-hours work …
https://www.osc.ny.gov/press/releases/2017/08/nyc-construction-noise-complaints-soarState Agencies Bulletin No. 1868
… The purpose of this bulletin is to provide instructions for processing payroll deductions for the SEFA Campaign for the 2021 calendar year. Affected Employees All employees …
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)
… update existing entries. The District did not have an IRS W-9 form (Request for Taxpayer Identification Number and … and deactivate any unnecessary accounts. Ensure that W-9s are obtained from all vendors. … Riverhead Central …
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)
… recovery fund and credit/charge card activities for the period July 1, 2015 through March 22, 2017. … was established in 1970 to provide low-income housing for qualified individuals. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $1.1 …
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)
… was to examine the County’s controls over motor vehicles for the period January 1, 2014 through July 29, 2015. … Legislature. The Department of Public Works is responsible for purchasing, monitoring and maintaining County vehicles. … The Department of General Services is responsible for auctioning County-owned vehicles. The 2015 total budget …
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)
… operations for the period January 1, 2013 through March 4, 2014. Background The Germantown Fire District is a district … expenditures were $273,071 and budgeted appropriations for 2014 are $272,446. Key Findings The Board did not properly …
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)
… complete report - pdf] Audit Objective Determine whether: The Board provided adequate oversight to ensure that Village … are safeguarded. Village officials procured goods and services in accordance with the procurement policy and … officials did not maintain documentation for $317,988 of restricted donations. The Village has two bank accounts …
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
… an additional benefit of 1.66 percent of your FAE for each year of creditable service beyond 20 years. If you are age 55 … an additional benefit of 1.66 percent of your FAE for each year of service earned with a public employer before your …
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)
… Trustees. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $4.4 million. Key Findings The …
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)
… more for overtime than necessary. Officials: Overpaid 20 employees a total of $11,961 for overtime. Paid 20 employees overtime totaling $524,934, primarily for …
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)
… October 11, 2016. Background The Town of Greene is located in Chenango County and has a population of approximately … budgets for its four major operating funds, which resulted in operating surpluses. Town officials have not developed a … of fund balance, including reserves, to be maintained in each fund to meet the Town’s needs. Develop comprehensive …
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 Health (DOH) to the Child Center of New York was properly …
https://www.osc.ny.gov/state-agencies/audits/2016/10/11/cola-child-center-new-yorkVillage of Whitney Point – Cash Disbursements (2013M-69)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls … 1, 2011, through January 29, 2013. Background The Village of Whitney Point is located in the Town of Triangle in Broome …
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 … The Jamesville-Dewitt Central School District is located in the Towns of Dewitt, LaFayette, Manlius, Onondaga and Pompey in Onondaga County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/jamesville-dewitt-central-school-district-procurement-2016m-264