Search
Time and Attendance Practices of Selected Employees
… records for selected Long Island Rail Road (LIRR) employees reflected their actual time worked. We also … identified Metropolitan Transportation Authority (MTA) employees whose home addresses were beyond the metropolitan … York City metropolitan area. Each MTA agency requires its employees to document their hours worked. Work hours are …
https://www.osc.ny.gov/state-agencies/audits/2014/08/04/time-and-attendance-practices-selected-employeesState Comptroller DiNapoli Releases Municipal & School Audits
… school audits were issued. Town of DeWitt – Planning and Zoning, and Recreation Departments’ Collections (Onondaga … Town officials did not effectively manage the planning and zoning, and recreation departments’ cash collections. As a … received were deposited. Of the 40 planning and zoning department fees reviewed totaling $73,732, 18 were not …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … for the departments that received and/or disbursed funds. Town of Hancock – Transfer Station Operations (Delaware County) Town officials …
https://www.osc.ny.gov/press/releases/2016/11/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… Water Authority , Town of Seward and the Town of Walton . “In today’s fiscal climate, budget transparency and … elected officials and 94 employees approximately $26,400 in 2015. Absent corrective action, the county will likely overpay them an estimated $27,000 in the 2016 fiscal year. In addition, the county did not …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-municipal-auditsOverview – Special 20- and 25-Year Plans
… Budget enacted in April 2025 resulted in two new sections of the Retirement and Social Security Law (RSSL), which … Police and Fire Retirement System (PFRS): Section 383-e of the RSSL provides a new 20-year plan, which is optional … 6 members who joined before July 1, 2025.* Section 383-f of the RSSL provides a new 25-year plan, which is optional …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/overviewWarren County – Occupancy Tax and Weights and Measures (2016M-346)
… of our audit was to assess oversight of the occupancy tax and compliance with weights and measures laws for the period January 1, 2014 through … County is located in the southeastern Adirondack region and is governed by an elected 20-member Board of Supervisors. …
https://www.osc.ny.gov/local-government/audits/county/2017/03/31/warren-county-occupancy-tax-and-weights-and-measures-2016m-346Village of Ravena – Departmental Collections and Leave Accruals (2017M-56)
… Purpose of Audit The purpose of our audit was to determine whether departmental … 1, 2015 through August 31, 2016. Background The Village of Ravena is located in the Town of Coeymans in Albany County … Village of Ravena Departmental Collections and Leave Accruals 2017M56 …
https://www.osc.ny.gov/local-government/audits/village/2017/09/29/village-ravena-departmental-collections-and-leave-accruals-2017m-56Baldwin Union Free School District – Non-instructional Overtime (2017M-128)
… Purpose of Audit The purpose of our audit was to examine the District’s overtime for non-instructional … District did not establish a policy or written procedures to ensure that all overtime hours worked were preapproved, … The audit was to examine the Districts overtime for noninstructional …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/baldwin-union-free-school-district-non-instructional-overtime-2017m-128Financial Data: What is the general schedule/cycle of data availability?
Financial Data What is the general schedulecycle of data availability
https://www.osc.ny.gov/local-government/data/financial-data-what-general-schedulecycle-data-availabilityTown of Angelica – Justice Court Operations (2018M-11)
Town of Angelica Justice Court Operations 2018M11
https://www.osc.ny.gov/local-government/audits/justice-court/2018/04/27/town-angelica-justice-court-operations-2018m-11Chautauqua Utility District – Banking (2017M-121)
… Purpose of Audit The purpose of our audit was to determine if banking transactions were … Our analysis of electronic transfers to the payroll and pension accounts showed an unidentified balance totaling …
https://www.osc.ny.gov/local-government/audits/district/2017/10/13/chautauqua-utility-district-banking-2017m-121Bowmansville Volunteer Fire Association, Inc. - Financial Management (2015M-10)
… Bowmansville Volunteer Fire Association, Inc. is located in the Town of Lancaster in Erie County. The Fire Company, which has a five-member … to a portion of a fire protection district located in the Town of Lancaster. The Town paid the Company …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/03/08/bowmansville-volunteer-fire-association-inc-financialBabylon Union Free School District – Financial Condition (2015M-323)
… our audit was to review the District’s financial condition for the period July 1, 2014 through August 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $48.8 … not needed to fund District operations. Ensure that all reserve funds are properly established and are funded in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/babylon-union-free-school-district-financial-condition-2015m-323Dalton-Nunda Central School District – Separation Payments (2015M-142)
… is located in the Towns of Nunda, Portage, West Sparta and Mount Morris in Livingston County, the Towns of Granger and Grove in Allegany County and the Town of Genesee Falls in Wyoming County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/18/dalton-nunda-central-school-district-separation-payments-2015m-142Town of Warsaw – Tax Collection Remittance (P1-24-22)
… Law). Key Findings The Clerk did not remit collections to the Town Supervisor (Supervisor) and Wyoming County … Town Law Section 35. As a result, funds were not provided to finance Town and County operations in a timely manner. The … did not remit taxes totaling approximately $1.3 million to the Supervisor at least weekly and as required by Town …
https://www.osc.ny.gov/local-government/audits/town/2025/01/17/town-warsaw-tax-collection-remittance-p1-24-22Town of Chazy – Water and Sewer District Financial Operations (2017M-42)
… October 31, 2016. Background The Town of Chazy is located in Clinton County and has a population of approximately … billed, collected and enforced. Customers were not billed in accordance with the Board-established rates, resulting in customers being underbilled by $1,703. Delinquent customer …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-chazy-water-and-sewer-district-financial-operations-2017m-42Town of Thurman – Garbage Bag Inventory and Collections (2016M-399)
… secured during the hours of operation and are stored in an open box on a table at the transfer station. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-thurman-garbage-bag-inventory-and-collections-2016m-399Greenport Union Free School District – Financial Condition (2014M-203)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … is in compliance with statutory limits and develop a plan to reduce the surplus in a manner that benefits District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/greenport-union-free-school-district-financial-condition-2014m-203Sherburne-Earlville Central School District – Emplolyee Benefits (2024M-67)
… when leave buybacks were processed or record leave in the District’s leave tracking system. In addition, procedures were not in place for maintaining … or less leave days (143) than what they were entitled to. Three employees’ vacation accruals were not properly reduced …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-emplolyee-benefits-2024m-67Phelps-Clifton Springs Central School District – Financial Condition (2016M-269)
… located in the Towns of Arcadia, Hopewell, Junius, Lyons, Manchester, Phelps and Seneca in Ontario County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/phelps-clifton-springs-central-school-district-financial-condition-2016m