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Lake View Fire District – Internal Controls Over Financial Activity (2014M-342)
… the District’s internal controls over financial activity for the period January 1, 2013 through September 30, 2014. …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/lake-view-fire-district-internal-controls-over-financial-activity-2014m-342DiNapoli Applauds as Exxon Finally Agrees to Protect LGBT Rights
… its equal employment and workplace protection policies to prohibit discrimination based on sexual orientation and … occasion that calls for celebration. Exxon's refusal to heed investors' and advocates' calls to uphold LGBT rights had made its name a byword for …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-applauds-exxon-finally-agrees-protect-lgbt-rightsOpinion 92-56
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … by the town and county officers training school of the state of New York, or in attending a convention, conference … for purposes of the New York State and Local Employees Retirement Systems. October 20, 1992 Bernard Silverman, Esq., …
https://www.osc.ny.gov/legal-opinions/opinion-92-56State Agencies Bulletin No. 802
… Background Chapter 10 of the Laws of 2008 provides for a General Salary Increase and an increase to certain other … 2008 General Salary Increase The legislation provides for a 3% Salary Increase for employees in graded and NS (SG 600) … Eligible employees’ records will be updated manually by OSC to reflect the increase. If the employee’s NYS Grade …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/802-april-1-2008-salary-and-other-increases-employees-designated-managementSUNY Bulletin No. SU-336
… on the payroll (active or approved leave) on 06/30/2022. Per the contract language, Article 20.10, the … has designated Pay Period 17L, paychecks dated 12/07/2022 through Pay Period 19L, paychecks dated 01/04/2023 as … the payments, campuses are required to complete a roster identifying employees who will receive a UUP 2022 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-336-2022-uup-discretionary-increasesOther Bulletin No. 67
… (Cor Sal) if the Comp Rate Code is ANN Calculating the New Compensation Rate The salary on each inserted row will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-67-april-2023-state-university-construction-fund-scf-civilSUNY Bulletin No. SU-269.1
… The law provides for a deduction from employee wages to fund the program. Paid Family Leave coverage is funded by … identify employees who have received approval to use the NY Paid Family Leave benefit. LOA/PFL- Leave of Absence/Paid … PFL if they will not meet the service requirements for the NY Paid Family Leave program AND Verify any waivers received …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-2691-new-york-state-paid-family-leave-program-unitedMonroe-Woodbury Central School District – Budget Review (B6-13-6)
… their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key Findings Based on the results of our review, we found the significant …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/12/monroe-woodbury-central-school-district-budget-review-b6-13-6Lockport City School District – Monitoring Transportation Contracts and Costs (2015M-200)
… 1, 2013 through May 21, 2015. Background The Lockport City School District is located in the City of Lockport and portions of the Towns of Lockport, Cambria and Pendleton, in Niagara County. The District, which … Lockport City School District Monitoring Transportation Contracts and Costs …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/lockport-city-school-district-monitoring-transportation-contracts-andGowanda Central School District – Financial Management (2016M-368)
… School District is located in Cattaraugus, Chautauqua and Erie Counties. The District, which operates three schools … For the 2013-14 through 2015-16 fiscal years, the Board and District officials overestimated expenditures by a total … limit. The Board did not adopt a written reserve policy and three reserves appear to be overfunded. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/gowanda-central-school-district-financial-management-2016m-368Amityville Union Free School District – Payroll (2016M-155)
… Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $86.2 million. Key Findings Not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/amityville-union-free-school-district-payroll-2016m-155Holland Central School District – Financial Management (2015M-58)
… Purpose of Audit The purpose of our audit was to review the District’s financial management for the period … District officials could not provide Board resolutions to demonstrate that four reserves were properly established. … District officials could not locate three invoices to support expenditures totaling $27,236 which appeared to be …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/holland-central-school-district-financial-management-2015m-58East Williston Union Free School District – Management of Nonstudent Network User Accounts (2022M-171)
… However, District officials did not develop a system to communicate when a network account was no longer …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/east-williston-union-free-school-district-management-nonstudent-networkTown of Louisville – Water User Charges (2015M-44)
… The Town of Louisville is located in St. Lawrence County and has a population of approximately 3,145. The Town is … or provide sufficient oversight of billing, collecting and recording of water payments and adjustments to customer accounts. Three users have …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-louisville-water-user-charges-2015m-44Patchogue-Medford Public Library - Non-Payroll Disbursements (2019M-126)
… by the Board. Of the 76 claims we reviewed that were paid in advance of audit, 26 totaling $59,691 were not of the … Key Recommendations Develop policies and procedures for banking activities and online purchases. Ensure that all … cards comply with Library policy. Establish and maintain a list of authorized credit card users. Library officials …
https://www.osc.ny.gov/local-government/audits/library/2019/10/11/patchogue-medford-public-library-non-payroll-disbursements-2019m-126Town of Boonville – Claims Auditing and Conflict of Interest (2014M-373)
… and to determine if there were any conflicts of interest for the period January 1, 2013 through June 30, 2014. … an elected five-member Town Board. Budgeted appropriations for 2014 were approximately $1.5 million for the general and highway funds. Key Findings The Board has …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-boonville-claims-auditing-and-conflict-interest-2014m-373Village of Spring Valley – Financial Activities and Information Technology (2012M-180)
… Village’s general fund expenditures for the 2011-12 fiscal year were approximately $25.7 million. Key Findings The Board … or reviewed and updated, policies as required by law and sound business practices. The Board did not audit claims to …
https://www.osc.ny.gov/local-government/audits/village/2013/01/18/village-spring-valley-financial-activities-and-information-technology-2012m-180State Comptroller Dinapoli Releases Municipal Audit
… or court’s records and reports. For the court, 70 tickets could not be accounted for, duplicate receipts were … the Justice Court Fund only amounted to $3,360. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-auditTown of Orange – Former Highway Superintendent’s Records (2019M-30)
… [ read complete report - pdf ] Audit Objective Determine if the former Highway Superintendent (Superintendent) … Determine if the former Highway Superintendent Superintendent …
https://www.osc.ny.gov/local-government/audits/town/2021/04/16/town-orange-former-highway-superintendents-records-2019m-30City of Middletown - Information Technology (2018M-235)
… accounts have not been used in the last six months, 19 of these accounts were never used and one account was last … access to ensure City users cannot control all phases of a transaction. City officials disagreed with certain … our comments on issues raised in the City’s response letter. …
https://www.osc.ny.gov/local-government/audits/city/2020/01/03/city-middletown-information-technology-2018m-235