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Village of Croton-on-Hudson – Payroll (2017M-200)
… Purpose of Audit The purpose of our audit was to determine whether the Village accurately paid employees’ … work by $902. Departments submit employee timesheets prior to the end of pay periods. The Village under-budgeted for … by 43 percent. Key Recommendations Require employees to use and sign timesheets documenting actual hours worked. …
https://www.osc.ny.gov/local-government/audits/village/2017/12/29/village-croton-hudson-payroll-2017m-200Town of Southold – Financial Operations (2014M-299)
… was to review selected financial operations of the Town for the period January 1 through December 31, 2013. … an elected six-member Town Board. Budgeted appropriations for 2013 were approximately $47.9 million. Key Findings The … was to review selected financial operations of the Town for the period January 1 through December 31 2013 …
https://www.osc.ny.gov/local-government/audits/town/2015/01/30/town-southold-financial-operations-2014m-299Cost Reporting of Programs Operated by Gateway-Longview, Inc.
… June 30, 2011. Background Gateway, located in Buffalo, New York, is a not-for-profit organization that provides … with companies affiliated with members of Gateway’s Board of Directors without competitive bidding or evidence …
https://www.osc.ny.gov/state-agencies/audits/2014/12/30/cost-reporting-programs-operated-gateway-longview-incTown of Pierrepont – Fiscal Stress (2014M-314)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for the period … amount of unrestricted, unappropriated fund balance to be maintained. The Board has appropriated more fund … amounts of unrestricted, unappropriated fund balance to maintain. Review estimates of fund balance at year-end and …
https://www.osc.ny.gov/local-government/audits/town/2014/12/19/town-pierrepont-fiscal-stress-2014m-314Islip Fire District – Capital Assets (2020M-3)
… District officials maintain and monitor accurate inventory records to safeguard District assets. Key Findings District … did not maintain accurate and consistent capital asset records to ensure District assets were monitored and safeguarded. District inventory records did not list 45 of 50 selected assets totaling …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-capital-assets-2020m-3Town of Seward – Financial Management (2016M-353)
… our audit was to evaluate the Town’s financial management for the period January 1, 2015 through August 3, 2016. … which has approximately 1,760 residents, is governed by a five-member Town Board. Budgeted appropriations for the 2016 fiscal year totaled approximately $802,000. Key …
https://www.osc.ny.gov/local-government/audits/town/2016/12/30/town-seward-financial-management-2016m-353State Police Bulletin No. SP-78
… Purpose To provide procedures to the Division of State Police for a new Earnings Code to be … used for Extraordinary Overtime for Senior Investigators in Bargaining Unit 62. Affected Employees Senior …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-78-new-earnings-code-eos-extraordinary-overtime-senior-investigatorsCopiague Fire District – Procurement (2020M-114)
… services. Officials paid the 12 providers $388,628. Required verbal or written quotes were not always obtained … his company’s interests or abstain or recuse himself from approving claims and warrants. The District has been … disagreed with certain findings but indicated they plan to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/copiague-fire-district-procurement-2020m-114Adequacy of 2021 Budgets - Town of Bolton (S9-21-1)
… [ read complete report - pdf] Purpose The purpose of our budget review was to provide an …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/07/adequacy-2021-budgets-town-bolton-s9-21-1Unified Court System Bulletin No. UCS-171
… will be updated on Job Data if the Update Incumbents box on the Specific Information tab is checked and the … in Position Management and the Update Incumbents box is checked but the prior row has the box unchecked, the … must submit a Job Action Request using the Action/Reason code of DTA/COR (Data Change/Correct History) to have the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-171-changes-position-management-update-incumbent-process-unifiedTown of Conesville – Long-Term Planning (2016M-314)
… of our audit was to examine the Town’s long-term planning for the period January 1, 2015 through July 26, 2016. … an elected five-member Town Board. Budgeted appropriations for all funds for 2016 total approximately $930,000, of which $598,100 is …
https://www.osc.ny.gov/local-government/audits/town/2016/12/02/town-conesville-long-term-planning-2016m-314Selected Aspects of Discretionary Spending
… Purpose To determine whether the Capital District Transportation … was discretionary in nature. Each public authority should have formal policies and procedures specifying which types of … necessary for such costs. Key Findings The Authority did not have formal policies that explicitly outlined whether …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spending-1DiNapoli: Former Ulster County BOCES Criminal Justice Teacher Arrested for Defrauding the NYS Pension System Out of Over $157,000
… State Comptroller Thomas P. DiNapoli, Ulster County District … the New York State and Local Retirement System (NYSLRS) out of $157,341.78 in unlawful pension payments. “Sciacca … his Ulster County BOCES public salary in excess of $70,000 on top of his monthly pension payments. When questioned about …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-former-ulster-county-boces-criminal-justice-teacher-arrested-defrauding-nys-pension-systemAll My Children Day Care – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs submitted by All My Children … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented …
https://www.osc.ny.gov/state-agencies/audits/2022/06/08/all-my-children-day-care-compliance-reimbursable-cost-manualWindham-Ashland-Jewett Central School District - Claims Audit Process (2019M-242)
… purposes and properly audited and approved prior to payment. Key Findings The Board, District officials and … and no evidence of bids or quotes. The claims auditor did not have well-defined duties and did not report claims audit …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/windham-ashland-jewett-central-school-district-claims-audit-process-2019mFinancial Oversight of the Advantage After School Program (Follow-Up)
… to as Providers) based on submitted work plans describing how such organizations will implement the Program. These …
https://www.osc.ny.gov/state-agencies/audits/2019/09/27/financial-oversight-advantage-after-school-program-followVillage of Skaneateles – Claims Auditing (2024M-68)
… could be made and goods or services may not be procured in the taxpayers’ best interest. Recommendations The audit …
https://www.osc.ny.gov/local-government/audits/village/2024/09/06/village-skaneateles-claims-auditing-2024m-68State Police Bulletin No. SP-194
… OSC will automatically increase the biweekly deduction for Union Dues (Code 227) from $44.98 to $47.27. Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-194-new-york-state-police-investigators-association-nyspia-dues-increaseState Agencies Bulletin No. 1696
… Purpose To notify agencies of the 2019 maximum salary limit for members of ORP in Tiers 1 through 5 Background In accordance with Section 415 of the Internal Revenue code, which provides for dollar …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1696-maximum-salary-limit-optional-retirement-plan-orp-retirement-tiers-1State Agencies Bulletin No. 1624
… Purpose To notify agencies of the 2018 maximum salary limit for members of ORP in Tiers 1 through 5. Background In … Section 415 of the Internal Revenue code, which provides for dollar limitations on benefits and contributions under … (C), and 408 (k) (6) (D) (ii) will increase to $275,000 for the 2018 calendar year. Affected Employees Employee who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1624-maximum-salary-limit-optional-retirement-plan-orp-retirement-tiers-1