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Champlain Joint Youth Program – Oversight of Financial Activities (2017M-21)
… appoint a recreation director, and the three directors are collectively responsible for the Program’s day-to-day … with the agreement. Establish and approve the fees that are charged to nonresident swim program participants and ensure that the Program’s collections are properly supported and deposited. Establish and approve …
https://www.osc.ny.gov/local-government/audits/joint-activity/2017/11/22/champlain-joint-youth-program-oversight-financial-activities-2017m-21Wayne County – Financial Management (2012M-249)
… Purpose of Audit The purpose of our audit was to review the County’s financial condition and management for the period January 1, 2010, to August 31, 2012. Background Wayne County is located in Central New York, covers approximately 600 …
https://www.osc.ny.gov/local-government/audits/county/2013/04/12/wayne-county-financial-management-2012m-249Wellsville Central School District – Financial Management (2017M-159)
… Purpose of Audit The purpose of our audit was to review the District’s financial … Wellsville Central School District is located in the Towns of Alma, Andover, Independence, Scio, Wellsville and Willing …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/wellsville-central-school-district-financial-management-2017m-159Fuel Purchases
… of fuel. The audit covers the period April 1, 2012 through March 31, 2014. Background The Authority’s eight regional …
https://www.osc.ny.gov/state-agencies/audits/2015/02/27/fuel-purchasesPutnam Valley Central School District – Financial Condition (2016M-135)
… The Putnam Valley Central School District is located in the Town of Putnam Valley in Putnam and Westchester Counties. The District, which … each year to pay these expenditures. This resulted in surplus fund balance, which exceeded the statutory limit. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/putnam-valley-central-school-district-financial-condition-2016m-135Marlboro Central School District – District Officials’ Outside Business Activities (2014M-241)
… Background The Marlboro Central School District is located in the Town of Marlborough, Ulster County. The District, … of Personnel and Technology have private interest in a limited liability company (LLC) that provided report … owner based on a competitive process. We found no evidence in the Board minutes that the District entered into formal …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/06/marlboro-central-school-district-district-officials-outside-businessWest Irondequoit Central School District – Financial Management and Separation Payments (2016M-180)
… Purpose of Audit The objectives of our audit were to review the District’s financial … the District’s calculation and supporting documentation of separation payments for the period July 1, 2012 through …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/west-irondequoit-central-school-district-financial-management-andVillage of Islandia – Overtime (2023M-121)
… the Village paid eight employees a total of $149,964 in overtime that was not properly approved or supported by … did not provide any documentation he claimed to have in support of his overtime pay. The Building Inspector … had no documentation to support the hours that resulted in overtime, or the actual work performed. Six employees …
https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-islandia-overtime-2023m-121True North Rochester Preparatory Charter School – Contract Management (2014M-073)
… Background The True North Rochester Preparatory Charter School, located in the City of Rochester, is governed by the Board of Trustees which comprises nine members. The School contracts with a charter management organization (CMO) …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/07/11/true-north-rochester-preparatory-charter-school-contract-management-2014mCentral Islip Union Free School District – Financial Management (2013M-380)
… Purpose of Audit The purpose of our audit was to assess the Board’s oversight and management of the District’s budgets and financial condition for the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/central-islip-union-free-school-district-financial-management-2013m-380Town of Shandaken – Payroll (2013M-201)
… by the Secretary. Ensure employee withholding amounts are accurate. Certify the payroll by reviewing the payroll … details prior to payment, including periodically reviewing salaries and hourly wage rates to ensure that they match Board-approved amounts, before pay checks are distributed. Consult with the Town attorney about …
https://www.osc.ny.gov/local-government/audits/town/2013/10/02/town-shandaken-payroll-2013m-201XIII.4.B Travel Advance – XIII. Employee Expense Reimbursement
… Expense Reports, and procedures for ensuring an employee does not leave the Business Unit’s employment with an outstanding travel advance. If necessary, recovery of funds may include deductions from …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4b-travel-advanceState Comptroller DiNapoli Statement on Boeing Lawsuit Settlement
… FPPA were appointed co-lead plaintiffs in the lawsuit. In a derivative lawsuit, shareholders sue a company’s board of directors on the company’s behalf … an ombudsman program that will provide a channel for Boeing employees to raise work-related concerns, and …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-statement-boeing-lawsuit-settlementVillage of Washingtonville – Financial Condition (2013M-346)
… for the period March 1, 2011 through February 29, 2012. Background The Village of Washingtonville is located in …
https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-washingtonville-financial-condition-2013m-346State Agencies Bulletin No. 145
… dates of 08/20/1998 through 06/09/1999 in Deptid XXXXX. Payroll Register and Employee's Check/Advice The Earn Code … RCN and the adjustment amount will be displayed on the payroll register and the employee's check or direct deposit … Questions regarding this bulletin may be directed to the Payroll Audit mailbox. … To explain automatic processing of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/145-new-earnings-code-rcn-retroactive-contract-pay-adjustmentVillage of Liberty – Financial Condition (2013M-109)
… 2013-14 budgeted appropriations for all operating funds totaled approximately $6.4 million. Key Findings The … address the Village’s deteriorating financial position and capital assets. Key Recommendations Ensure that her records … taxes. Develop long-term funding for financial and capital plans and consider capital needs in its current …
https://www.osc.ny.gov/local-government/audits/village/2013/10/04/village-liberty-financial-condition-2013m-109Comptroller DiNapoli Releases Municipal Audits
… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-2City of Cortland – Non-Contractual Employees’ Payroll Benefits (2020M-161)
… time worked and adhere to provisions in the City Charter, Code of Ordinances (Code) and CBAs. City officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/city/2021/08/27/city-cortland-non-contractual-employees-payroll-benefits-2020m-161State Comptroller DiNapoli Releases School District Audits
… County) The district did not have adequate systems in place to verify that textbooks purchased for and loaned to … support the students' eligibility to receive textbooks. In addition, the district did not have systems in place to account for textbooks purchased for and loaned to …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-school-district-auditsTown of Big Flats – Financial Management (2013M-170)
… May 1, 2013. Background The Town of Big Flats is located in Chemung County and has a population of approximately … the Town has accumulated excess unrestricted fund balances in the general and water funds. The general fund’s excess … has generated operating surpluses of almost $1.86 million in the general fund. Key Recommendations Adopt budgets with …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-big-flats-financial-management-2013m-170