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Southwestern Central School District – Claims Processing (2016M-356)
… County. The District, which operates three schools with approximately 1,500 students, is governed by an elected … Finding Except for minor discrepancies that we discussed with District officials, all claims we reviewed were …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/southwestern-central-school-district-claims-processing-2016m-356Centereach Fire District – Procurement (2016M-342)
… methods when procuring goods and services, in accordance with the District’s purchasing policy and applicable laws. …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/11/18/centereach-fire-district-procurement-2016m-342Union Fire Company #2 Inc. – Financial Operations (2012M-205)
… have not been updated since 1978 and do not include authorization for the compensation currently paid to the … or evidence their approval in the minutes. We found no authorization in the minutes or elsewhere for $7,500 of …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/11/union-fire-company-2-inc-financial-operations-2012m-205Ellenburg Center No. 15 Fire District – Internal Controls Over Financial Operations (2013M-103)
… to deposit District funds due to the lack of an investment policy. The District has deposits and short-term investments in a credit union which is not a financial institution authorized by GML. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/19/ellenburg-center-no-15-fire-district-internal-controls-over-financialGreene County Industrial Development Agency – Management Practices (2013M-95)
… GCIDA was established in 1972 and is governed by a Board which comprises six members who are appointed by the … not prepare formal documented cost-benefit analyses. GCIDA does have a process in place to monitor employment goals. However, …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/greene-county-industrial-development-agency-managementState Agencies Bulletin No. 1383
… for processing the 2015 Special Assignment to Duty Pay. Affected Employees Employees of the Department of … Rights-of-Way are eligible for Special Assignment to Duty Pay. Effective Date(s) Administration Pay Period 26L, paychecks dated 04/08/15 Eligibility Criteria …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1383-2015-special-assignment-duty-pay-calendar-year-2014CUNY Bulletin No. CU-577
… Employees CUNY employees in the title of Maintenance Worker Background The rate increases are pursuant to a … increases for employees in the title of Maintenance Worker. This determination covers the period March 4, 2010 … exists on the employee’s Job Data page. Any Maintenance Worker hired before April 28, 2006 will be paid the new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-577-cuny-rate-increase-maintenance-workerState Comptroller DiNapoli Releases School Audits
… announced his office completed audits of Central Valley School District , Harpursville Central School District , Southold Union Free School District and the Webster Central School District . "In … announced his office completed audits of Central Valley School District Harpursville Central School District Southold …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-school-audits-0State Agencies Bulletin No. 1306
… Purpose To provide agency instructions for processing the 2014 Special Assignment to Duty Pay. Affected Employees Employees of the Department … To provide agency instructions for processing the 2014 Special Assignment to Duty Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1306-2014-special-assignment-duty-pay-calendar-year-2013Comptroller DiNapoli Releases School District Audits
… which is within the 4 percent limit allowed. However, when unused appropriated fund balance is added back, surplus …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-auditsLe Roy Fire Department Inc. – Oversight of Fire Department Finances (2014M-025)
… for the three years were $2,400. Key Findings The Business Officers did not establish adequate internal … funds with little or no oversight by any of the other Business Officers. We found that the Treasurer made $18,100 … these two organizations. The Business Officers did not compare transactions on the bank statements with amounts …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/le-roy-fire-department-inc-oversight-fire-department-finances-2014m-025Warsaw Fire Department – Internal Controls Over Financial Operations (2013M-347)
… to residents outside the Village pursuant to contracts with the Towns of Orangeville, Warsaw and Middlebury. The Company is operated in accordance with its by-laws which stipulate that an elected Board of … because the Treasurer does not provide the Board with monthly or annual reports. The Treasurer does not …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/01/31/warsaw-fire-department-internal-controls-over-financialReal Estate Portfolio
… the New York Power Authority has accounted for all of its real estate holdings, determined the need to either hold or … not update the information systems used to account for its real estate inventory timely. In addition, NYPA has not been … of real property. NYPA does not regularly review its real estate portfolio to identify properties it no longer …
https://www.osc.ny.gov/state-agencies/audits/2014/06/20/real-estate-portfolioSelected Aspects of Discretionary Spending
… adequately supported, and properly approved. Our audit covers from April 1, 2010 through December 31, 2012. … (running until 2068) from the City of New York. During our audit period, we identified approximately $1.7 million of … of discretionary costs that are appropriate and the dollar thresholds, supporting documentation, and formal approvals …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-3Northport-East Northport Union Free School District – Financial Condition (2014M-164)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Union Free School District is located in the Town of Huntington, Suffolk County. The District is governed by the Board of Education (Board) which comprises nine elected members. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/northport-east-northport-union-free-school-district-financial-conditionSelected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied with rules and regulations and is free from fraud, waste and abuse. The … To determine whether the use of travel monies by selected government employees complied with rules and regulations and is free from fraud waste and abuse …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/selected-employee-travel-expensesAlbany Leadership Charter High School for Girls – Professional Services (2013M-283)
… $32,218 to become a member of the charter school network and receive services stated in the compact. We reviewed the compact document and did not identify a specific declaration made by the … activities it will engage in to achieve the stated goals and objectives. Also, the compact did not contain a specific …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/albany-leadership-charter-high-school-girls-professional-services-2013mState Agencies Bulletin No. 278
… doing so, they should continue to use existing earns codes and procedures. OSC Actions Earns code WOT, World Trade … be necessary to add a comment with the rate, calculation, and grade (if the overtime is out of title). Fields required: … procedures. Questions If there are any questions, contact your payroll auditor. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/278-tracking-expenditures-related-overtime-worked-due-events-september-11City of Lockport – Budget Review (B24-1-8)
… 2014, as amended by Chapter 147 of the Laws of 2015 (the Act), authorized the City to issue debt to liquidate the … and expenditure projections in the proposed budget appear reasonable. We expect 2024 fire department overtime … and conservative. The City’s proposed budget includes a tax levy of $13,853,089. Key Recommendation Be mindful of the …
https://www.osc.ny.gov/local-government/audits/city/2024/11/08/city-lockport-budget-review-b24-1-8Selected Aspects of Discretionary Spending
… adequately supported, and properly approved. Our audit period was April 1, 2010 to March 31, 2012. Background … “discretionary costs” that support overall objectives. The audit identified a total of $2.65 million of Authority … of discretionary spending are appropriate and the dollar thresholds for each. In addition, the policies should state …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending