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Management and Control of Employee Overtime Costs (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, Management and Control of Employee Overtime Costs ( 2009-S-87 … and we noted numerous examples of overtime being earned in excess of $75,000 annually by individuals whose salary …
https://www.osc.ny.gov/state-agencies/audits/2014/12/19/management-and-control-employee-overtime-costs-followMexico Academy Central School District –Financial Management (2016M-219)
… District is located in the Towns of Hastings, Mexico, New Haven, Palermo, Parish, Richland, Scriba and Volney, Oswego … fiscal year were $54.2 million. Key Findings Based on the new terms of the nuclear power plant’s payment in lieu of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/mexico-academy-central-school-district-financial-management-2016m-219Operational Advisory No. 18
… Subject: Two Refund of Appropriation Vendor IDs to be Inactivated Guidance: On June 1, 2015 the Vendor Management Unit will inactivate ROA Vendor IDs … and 0RAE000000. Business Units should use Vendor ID 0RAR000000 to handle the scenarios previously covered …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/18-refund-appropriation-roa-vendor-ids-accounts-payableCanton Central School District – Financial Condition (2013M-287)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … $23.2 million. Key Findings We reviewed budget-to-actual results for the fiscal years 2009-10 through … within budgeted appropriations. The Board reviewed budget-to-actual comparison reports throughout the year to monitor …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/canton-central-school-district-financial-condition-2013m-287Henrietta Fire District – Financial Condition (2021M-27)
… report - pdf ] Audit Objective Determine whether the Board of Commissioners (Board) effectively managed the Henrietta … 2020, which is excessive and enough to pay 41.5 percent of the District’s 2020 expenditures. The Board unnecessarily … in the District’s response. … Determine whether the Board of Commissioners Board effectively managed the Henrietta Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/henrietta-fire-district-financial-condition-2021m-27Town of Columbus – Budget Development Practices (2012M-225)
… Purpose of Audit The purpose of our audit was to assess the financial condition of the Town’s general and highway funds to determine if the budgets were reasonable for the period January 1, 2011, to August 1, 2012. Background The Town of Columbus is located …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-columbus-budget-development-practices-2012m-225Town of Saranac – Town Clerk Operations (2019M-33)
… misconduct. On December 14, 2021, the Clerk pleaded guilty to Attempted Falsifying Business Records in the second … prepared monthly, whereby known liabilities are reconciled to available cash. Take appropriate action to recover any money due the Town. Annually audit, or cause …
https://www.osc.ny.gov/local-government/audits/town/2022/02/25/town-saranac-town-clerk-operations-2019m-33XI.12.D Closing Contracts – XI. Procurement and Contract Management
… Office of the State Comptroller (OSC) can close a contract in the Statewide Financial System (SFS), regardless of … are associated with the contract. All purchase orders are in either “Cancelled” or “Complete” status. No retainage is … to close purchase orders associated with contracts in a timely fashion by disencumbering excess funds and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12d-closing-contractsOrange County Probation Department – Restitution Payments (S9-20-1)
… make reasonable efforts to locate victims promptly. 19 of the 29 restitution orders reviewed had uncollected … $3,440 were collected but not paid to 18 victims and none of the outstanding checks totaling $72,431 were properly followed up on as required. In addition, officials did not maintain an accurate list of …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/orange-county-probation-department-restitution-payments-s9-20-1V.3.I Class – V. Chart of Accounts (COA) Governance
… used on bond proceeds transactions where the PPU is needed to identify the life of GO Bonds. It is also used to identify taxable and tax-exempt GO bond spending and … the SHARE SetID which means all agencies will be able to access the complete list of Class codes in SFS. The Class …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3i-classWyoming County Probation Department – Restitution Payments (S9-20-4)
… to enforce and monitor restitution obligations. Six of the 24 restitution orders reviewed had uncollected … and procedures. County officials disagreed with some of our findings and recommendations. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/wyoming-county-probation-department-restitution-payments-s9-20-4Van Hornesville-Owen D. Young Central School District – Financial Management (2020M-125)
… exceeded the statutory limit by $1.5 million and resulted in higher tax levies than necessary. Actual expenditures from … fund balance statutory limit and use the excess funds in a manner beneficial to taxpayers. Adopt a multiyear … action. Appendix B includes our comment on an issue raised in the District’s response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/van-hornesville-owen-d-young-central-school-district-financial-managementCorinth Central School District – Financial Condition (2015M-68)
… Background The Corinth Central School District is located in the Towns of Corinth, Day, Greenfield, Hadley and Wilton in Saratoga County and the Town of Lake Luzerne in Warren … the use of restricted and unrestricted fund balance. The Business Administrator did not prepare periodic year-end …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/05/corinth-central-school-district-financial-condition-2015m-68Chenango Forks Central School District – Financial Condition (2014M-98)
… four schools, with approximately 1,600 students and 225 employees. The District’s budgeted appropriations for the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/chenango-forks-central-school-district-financial-condition-2014m-98Violating the Terms of a DRO – Divorce and Your Benefits
… as beneficiary, the terms of that DRO will supersede any other designation. Problems can occur when a DRO is not … is changed, the retirement benefit will be recalculated. Any overpayments made to the member and ex-spouse (if …
https://www.osc.ny.gov/retirement/members/divorce/violating-terms-droRetirement Estimates – Divorce and Your Benefits
… ask for the present or accrued value of the benefits due to a member at retirement. Upon the member’s written request to NYSLRS’ Equitable Distribution Estimates Unit, NYSLRS will … the divorce action in the estimate request, and submit it to: NYSLRS Equitable Distribution Estimates Unit 110 State …
https://www.osc.ny.gov/retirement/members/divorce/retirement-estimatesLocal Road Conditions in New York State
… Department of Transportation (DOT) has recently begun to collect data on the conditions of a subset of this group, … State – a percentage that varies quite a bit from place to place, with many rural towns (and one entire county) … below). Unfortunately, because the dataset is limited only to federally fundable local roads, it prevents citizens from …
https://www.osc.ny.gov/local-government/local-road-conditions-new-york-stateComptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … in its bylaws and did not adopt policies and procedures to establish internal controls over cash receipts – including … fund balance from a deficit of $206,815 at the end of 2011 to $64,138 at the end of 2014 and has continued this positive …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-municipal-auditsDiNapoli: Former Hempstead School District Official Pleads Guilty to Credit Card Fraud
… in charge of the prosecution. The Defendant: TIMOTHY GREGG Age: 49 Uniondale, New York E.D.N.Y. Docket No. 19-368 (JS) … …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-former-hempstead-school-district-official-pleads-guilty-credit-card-fraudState Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … supervisor did not maintain separate accounting records for each water district. Instead, the board adopted one … all water operations. The supervisor did not account for revenues and expenditures associated with improvement …
https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-municipal-audits-0