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Village of Freeville – Time Attendance and Leave Accruals (2017M-24)
… of Audit The purpose of our audit was to determine if Village officials adopted adequate payroll policies and … June 1, 2015 through December 2, 2016. Background The Village of Freeville is located in the Town of Dryden in … County and has a population of approximately 520. The Village is governed by an elected five-member Board of …
https://www.osc.ny.gov/local-government/audits/village/2017/05/12/village-freeville-time-attendance-and-leave-accruals-2017m-24Medina Central School District – Reserve Funds (2014M-155)
… reserve funds and selected financial management practices for the period July 1, 2008 through March 25, 2014. … of approximately 1,750 students. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $33.8 … expenditures by a total of approximately $14.7 million for the five fiscal years ending June 30, 2013. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/medina-central-school-district-reserve-funds-2014m-155Johnsburg Central School District – Payroll (2014M-174)
… Purpose of Audit The purpose of our audit was to determine whether District … a uniform set of procedures for timekeeping. Ensure that all employees punch in or out when using the timekeeping system. Ensure that all employees and supervisors review and sign timecards or …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/johnsburg-central-school-district-payroll-2014m-174Village of Cayuga Heights – Board Oversight (2014M-292)
… was to review the Board’s oversight of Village operations for the period June 1, 2013 through June 30, 2014. Background … seven-member Village Board. Budgeted appropriations for the 2014-15 fiscal year total approximately $6.2 million. … that it meets the requirements of State law and monitor for compliance with the policy as part of the audit and …
https://www.osc.ny.gov/local-government/audits/village/2017/11/03/village-cayuga-heights-board-oversight-2014m-292Binghamton City School District – Financial Condition (2013M-242)
… audit was to examine the District’s financial condition for the period July 1, 2011 through May 20, 2013. Background … elected members. The District’s budgeted appropriations for the 2012-13 fiscal year were approximately $98 million. … year’s budget and available fund balance, and to plan for future years’ budgets. This planning includes an ongoing …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/binghamton-city-school-district-financial-condition-2013m-242Discovery Charter School – Internal Controls Over Cash Disbursements (2015M-14)
… it directly withdraws the money from the School’s bank account for disbursement to employees, the respective taxing authorities and its own fees. The Business Manager enters most adjusting journal entries and no one … for payroll checks to clear against the School’s bank account and pay the payroll service fee to the vendor by …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/05/29/discovery-charter-school-internal-controls-over-cash-disbursements-2015mTown of Schaghticoke – Water Operations (2016M-390)
… Purpose of Audit The purpose of our audit was to evaluate the Board’s oversight of the Town’s water districts for the … adjustment procedures that require Board approval for all adjustments, including written documentation of the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-schaghticoke-water-operations-2016m-390Town of Newfane – Supervisor's Financial Records (2017M-7)
… to review the Supervisor's financial records and reports for the period January 1, 2015 through November 17, 2016. … an elected five-member Town Board. Budgeted appropriations for 2016 totaled approximately $5.8 million. Key Findings The … tax payment totaling $3,365 was returned by the bank for insufficient funds but was not relevied and remains …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-newfane-supervisors-financial-records-2017m-7Chenango Valley Central School District – Budget Review (B4-14-8)
… the accumulated deficit in the District’s general fund and food service fund as of June 30, 2008. Local Finance Law …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/chenango-valley-central-school-district-budget-review-b4-14-8Village of Shortsville – Board Oversight (2015M-5)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of the Village’s financial operations … Develop comprehensive long-term financial plans for all Village funds. …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-shortsville-board-oversight-2015m-5Village of Scottsville – Budgeting Practices and Financial Condition (2015M-165)
… the Village’s budgeting practices and financial condition for the period June 1, 2013 through June 17, 2015. Background … is governed by a Village Board. Budgeted appropriations for the general and sewer funds for the 2015-16 fiscal year are approximately $1.76 million. …
https://www.osc.ny.gov/local-government/audits/village/2015/11/13/village-scottsville-budgeting-practices-and-financial-condition-2015m-165Mastic Beach Fire District – Cash Disbursements (2017M-38)
… Purpose of Audit The purpose of our audit was to determine whether the Board … does not provide the Board with a warrant, abstract or a list of checks. Key Recommendations Compare all vouchers with a list of checks to be approved for audit …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/24/mastic-beach-fire-district-cash-disbursements-2017m-38State Agencies Bulletin No. 1883
… is to notify agencies of the 2021 maximum salary limit for members of ORP in Tiers 1 through 5. Affected Employees … Section 415 of the Internal Revenue code, which provides for dollar limitations on benefits and contributions under … and 408(k)(6)(D)(ii) will increase to $290,000 for the 2021 calendar year. Effective Dates Effective as of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1883-maximum-salary-limit-optional-retirement-plan-orp-tiers-1-through-5Comptroller DiNapoli Releases State Audits
… York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued: Office of Children and … managing energy consumption and had not achieved the 35 percent energy reduction goals set forth in Executive … remittances. Auditors found Tri-State did not comply with all contract requirements, such as hours of operation and …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-state-audits-0State Comptroller DiNapoli and Department of Financial Services Superintendent Harris Designate New Banking Development District Branch To Support Community Banking in Red Hook
… administered by the Department of Financial Services (DFS), supports the establishment of bank and credit union … Services Adrienne A. Harris said , “When I came into DFS three years ago I wanted to ensure that New Yorkers know … a team effort, and I'm grateful to Comptroller DiNapoli, DFS Superintendent Harris, Brooklyn Community Board 6, and …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-and-department-financial-services-superintendent-harris-designate-newFormer Treasurer of Patterson Volunteer Fire Department Pleads Guilty To Fraud and Tax Charges Arising From His Embezzlement of More Than $1.1 Million
… Preet Bharara, the United States Attorney for the Southern District of New York, Shantelle P. Kitchen, … funds. Melin took money that was supposed to be used for fighting fires and other department needs, and instead … their books and expose these thefts. I thank U.S. Attorney for the Southern District Preet Bharara, the New York State …
https://www.osc.ny.gov/press/releases/2016/11/former-treasurer-patterson-volunteer-fire-department-pleads-guilty-fraud-and-tax-charges-arising-hisManagement and Maintenance of Non-Revenue Service Vehicles (Follow-Up)
… Objective To assess the extent of implementation of the 11 recommendations included in our initial audit report, … LSOs (60.7%) in our random sample were done late or not at all. Furthermore, vehicles that do not receive recommended … To assess the extent of implementation of the 11 recommendations …
https://www.osc.ny.gov/state-agencies/audits/2025/04/11/management-and-maintenance-non-revenue-service-vehicles-followThe 80/20 Housing Program
… regarding the number of designated affordable units and tenant eligibility; and to analyze the cost and resources … the affordable rent amount. If the household income of a tenant in a low-income unit exceeds 140 percent of the … affordable or market rate), must be rented to a low-income tenant to maintain the 80/20 ratio. However, developers in …
https://www.osc.ny.gov/state-agencies/audits/2017/05/31/8020-housing-programEast Ramapo Central School District – Budget Review (B25-5-2)
… (SED) is required to appoint up to two monitors to the East Ramapo Central School District (District) to provide … ventilation systems, and unsatisfactory overall building quality. Despite the monitors’, the Board’s and … appropriations increasing from 1.7 percent in 2021-22 to 9.2 percent in 2023-24, which exceeds the 4 percent statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/03/east-ramapo-central-school-district-budget-review-b25-5-2State Police Bulletin No. SP-244
… The Report of Check Exchange ( AC 1476-P ), Next of Kin Affidavit ( AC 934-P ) and original death certificate should … same time as the stop payment request. If a Next of Kin Affidavit has been previously submitted for a deceased …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-244-2024-hazardous-duty-pay-eligible-employees-state-police-troopers-unit