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Barker Central School District – Payroll (2023M-19)
… with certain findings. Appendix B includes our comments on issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/30/barker-central-school-district-payroll-2023m-19West Hempstead Union Free School District – Nonstudent Network User Account Controls (2023M-9)
… corrective action. Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/west-hempstead-union-free-school-district-nonstudent-network-user-accountTown of White Creek – Disbursements and Annual Financial Reports (2023M-41)
… complete report – pdf] Audit Objective Determine whether the Town of White Creek (Town) Supervisor provided proper … and other interested parties’ ability to monitor the Town’s operations and financial condition. We reviewed 199 … 2019 through 2022 AUDs were not filed. Key Recommendations Stop the practice of using a signature stamp for the …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-white-creek-disbursements-and-annual-financial-reports-2023m-41Town of Leicester – Financial Management (2025M-2)
… corrective action. Appendix B includes our comments on the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-leicester-financial-management-2025m-2Fairview Fire District – Procurement and Claims Audit (2025M-75)
… they plan to initiate corrective action. Our comments on certain issues District officials raised in their response …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/fairview-fire-district-procurement-and-claims-audit-2025m-75County of Putnam – Recreation and Golf Course Collections (2024M-50)
… corrective action. Appendix B includes our comment on an issue raised in their response. …
https://www.osc.ny.gov/local-government/audits/county/2024/09/20/county-putnam-recreation-and-golf-course-collections-2024m-50Malverne Union Free School District – Extra-Classroom Activity Funds (2024M-84)
… treasurer improperly signed the ECA director’s name on 84 checks totaling $130,127. Key Recommendations Issue …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/malverne-union-free-school-district-extra-classroom-activity-funds-2024mOakfield-Alabama Central School District – Procurement (2024M-103)
… corrective action. Appendix B includes our comment on an issue raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/oakfield-alabama-central-school-district-procurement-2024m-103State Comptroller DiNapoli Releases Municipal Audits
… addition, late penalties were not properly assessed on unpaid water bills. Cortlandville Fire District – Credit …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-1State Agencies Bulletin No. 298
… the Payroll Deductions mailbox. Employees with questions on their Deferred Compensation percentages and deductions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/298-changes-processing-deferred-compensation-calendar-year-2002SUNY Bulletin No. SU-329
… and/or update their deduction amounts accordingly based on their individual circumstances. Questions: Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-329-partial-deductions-suny-403b-plansTravel Advisory No. 11
… Due to State Adjustment XIII.10 Refunds Owed to the State by an Employee Updated to indicate the Due to State Offset … Expense Module in SFS XIII.10.D Refunds Owed to the State by an Employee - Using a Due to State Offset New section … Types Chapter XIII, Section 10 – Refunds Owed to the State by an Employee Chapter XIII, Section 10.D – Refunds Owed to …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/11-gfo-updates-employee-expense-reimbursementsWayne County – Financial Management (2012M-249)
… to review the County’s financial condition and management for the period January 1, 2010, to August 31, 2012. … County. The County’s general fund operating expenditures for the 2011 fiscal year totaled approximately $127 million. … were not substantiated by formal and transparent plans for their use. The Board’s adopted budgets for the past five …
https://www.osc.ny.gov/local-government/audits/county/2013/04/12/wayne-county-financial-management-2012m-249Rockland Board of Cooperative Educational Services – Administrator Compensation, Financial Management and Purchasing (2017M-60)
… 41,000 students in Rockland County. BOCES is governed by a nine-member Board of Education elected by the boards of the component districts. Budgeted … year totaled approximately $103.7 million. Key Findings By creating the position of Chief Operating Officer/Deputy …
https://www.osc.ny.gov/local-government/audits/boces/2017/12/15/rockland-board-cooperative-educational-services-administrator-compensationTown of Shandaken – Payroll (2013M-201)
… 31, 2013. Background The Town of Shandaken is located in Ulster County and has a population of about 3,100. The … contribution rates were miscalculated, resulting in employees paying incorrect amounts for their healthcare benefits. We found errors in general fund employee payroll payments aggregating $2,484: …
https://www.osc.ny.gov/local-government/audits/town/2013/10/02/town-shandaken-payroll-2013m-201Town of Wheatfield – Recreation Department Cash Receipts and Information Technology (2013M-200)
… director did not remit all cash collected at the concession stand, totaling $12,229 for the years 2010 through … Supervisor. Disbursements were made directly out of the concession stand bank account and were not reviewed and … to the Supervisor in a timely manner. Ensure that all concession stand cash receipts and disbursements are …
https://www.osc.ny.gov/local-government/audits/town/2013/09/20/town-wheatfield-recreation-department-cash-receipts-and-information-technology-2013mTown of New Baltimore – Procurement Practices (2013M-203)
… a population of approximately 3,370. The Town is governed by an elected Town Board comprised of a Town Supervisor and … in purchases that were not properly bid as required by law, and approximately $94,000 in purchases that did not have quotes as required by Town policy. Town officials stated that items were …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-new-baltimore-procurement-practices-2013m-203Service Retirement Benefit – State Police Plan
… at any age after completing 20 full years of creditable service. State Police officers must retire by the last day of … 60th birthday occurs. You must file an Application for Service Retirement to receive benefits even if you are … to age. The Benefit With at least 20 years of creditable service , your pension will be: 50 percent of your FAE; plus …
https://www.osc.ny.gov/retirement/publications/1518/service-retirement-benefitLansingburgh Central School District – Purchasing (2017M-173)
… as well as the City of Troy. The District is governed by a nine-member Board of Education. Budgeted appropriations … where purchases could be requested, approved and received by the same individual. Key Recommendation The … should review and approve requisitions submitted by the Treasurer prior to the purchase being made. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/17/lansingburgh-central-school-district-purchasing-2017m-173Little Flower Union Free School District – Tuition (2015M-233)
… Riverhead in Suffolk County, which was established in 1972 by the New York State Legislature. The District, which has approximately 120 students, is governed by an appointed nine-member Board of Education. Expenditures … The District has a past-due balance of $572,141 owed to it by Suffolk County. Key Recommendations Ensure that the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/little-flower-union-free-school-district-tuition-2015m-233