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Malone Central School District – Payroll (2017M-278)
… Purpose of Audit The purpose of our audit was to determine whether employee … Background The Malone Central School District is located in the Towns of Bangor, Bellmont, Brandon, Burke, Constable, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/malone-central-school-district-payroll-2017m-278Elmwood Village Charter School – Building Acquisition (2017M-237)
… cost-beneficial manner that also met the School’s needs for the period July 1, 2015 through August 28, 2017. … has approximately 400 students. Budgeted appropriations for the 2017-18 fiscal year total approximately $6 million. … a building. The Board did not pay a reasonable price for the building, by paying more than the appraised value. …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/16/elmwood-village-charter-school-building-acquisition-2017m-237Sachem Central School District – Fund Balance (2017M-151)
… elected nine-member Board of Trustees, operates 15 schools with approximately 13,300 students. Budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/06/sachem-central-school-district-fund-balance-2017m-151Harrisville Central School District – Claims Audit (2016M-215)
… Lawrence County. The District, which operates one school with approximately 440 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/harrisville-central-school-district-claims-audit-2016m-215New Hartford Central School District – Procurement (2016M-153)
… a policy to address the procurement of goods and services not subject to competitive bidding, but the policy did not specify the frequency of seeking competition for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/new-hartford-central-school-district-procurement-2016m-153City of Gloversville – Parking Violation Operations (2016M-231)
… $16.3 million. Key Findings City officials have not established a benchmark for collection rates of unpaid parking violations. The City does not utilize options such as the State DMV’s Scofflaw Program …
https://www.osc.ny.gov/local-government/audits/city/2016/09/30/city-gloversville-parking-violation-operations-2016m-231Town of Deerpark – Budget Review (B6-13-18)
… expenditure projections in the Town’s preliminary budget for the 2014 fiscal year are reasonable. Background The Town … operating deficits to submit their preliminary budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/11/01/town-deerpark-budget-review-b6-13-18Town of Pawling – Procurement (2021M-17)
… goods and services. Key Findings Town officials did not always use a competitive process to procure goods and services. Officials did not: Develop detailed procedures for procuring professional …
https://www.osc.ny.gov/local-government/audits/town/2021/06/18/town-pawling-procurement-2021m-17Village of Clifton Springs – Board Oversight (2014M-099)
… approximately $2.28 million. Key Findings The Board did not complete an adequate, documented annual audit of the … the Village Justice and the Clerk-Treasurer. The Board did not develop a comprehensive multiyear financial plan. Key …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-clifton-springs-board-oversight-2014m-099State Agencies Bulletin No. 1884
… and Tier 5 Teacher’s Retirement System (TRS) members for calendar year 2021 is $20,763.51. Affected Employees … effective January 1, 2010. This amount increases each calendar year thereafter by three percent. Effective Dates …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1884-tier-5-pensionable-overtime-earnings-limit-calendar-year-2021-employeesCheektowaga Public Library – Treasurer’s Reports (2015M-136)
… approximately $1.18 million. Key Findings The Board has not outlined the Treasurer’s duties in the bylaws. The Treasurer does not prepare monthly financial reports for distribution to the …
https://www.osc.ny.gov/local-government/audits/library/2015/09/04/cheektowaga-public-library-treasurers-reports-2015m-136Onondaga County Resource Recovery Agency - Transfer Station and Compost Facility Cash Receipts (2018M-217)
… recorded and deposited. Key Findings Agency officials did not: Have adequate controls in place to help ensure that all …
https://www.osc.ny.gov/local-government/audits/county/2019/07/19/onondaga-county-resource-recovery-agency-transfer-station-and-compost-facilityTown of North Castle – Cash Disbursement (2013M-32)
… with the exception of bank reconciliations, which have not been prepared since May 2012. Because the Town’s deposits …
https://www.osc.ny.gov/local-government/audits/town/2013/04/19/town-north-castle-cash-disbursement-2013m-32Green Tech High Charter School – Payroll (2023M-157)
… errors totaling $1,210 for 10 salaried employees. Did not maintain timesheets or payroll status change forms … wages paid to three hourly employees we reviewed. Could not support approvals for miscellaneous payments totaling $16,706 made to seven employees. Could not support class coverage payments totaling $17,700 made to …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/22/green-tech-high-charter-school-payroll-2023m-157SUNY Bulletin No. SU-347
… UUP Member 21P) as follows: The deduction for employees with a base annual salary of $34,753 or less is .9% of the adjusted biweekly gross. The deduction for employees with a base salary of $34,754 or more is 1% of the adjusted …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-347-united-university-professions-uup-dues-increaseOpinion 92-1
… is authorized (see, e.g., General Municipal Law, §872, re: industrial development agencies; General Municipal Law, §559[4], re: urban renewal agencies; Public Housing Law, §49, re: … with charges by a bank or trust company for such services (General Municipal Law, §§106, 106-a). The statute …
https://www.osc.ny.gov/legal-opinions/opinion-92-1State Agencies Bulletin No. 835.1
… graded position. N/S service in any of the following will not be considered as creditable service when reconstructing … is a promotion, demotion or lateral. Annual N/S Not Equated to Grade – Use the N/S salary to assign the … unit effective on or after April 1, 2003. The listing is available as of August 26, 2008. Agency Actions: It is the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/8351-new-promotion-method-calculating-salaries-employees-upon-movement-civilClinton Volunteer Fire Department, Inc. – Oversight of Financial Activities (2014M-142)
… Clinton Volunteer Fire Department, Inc. is a tax-exempt, not-for-profit corporation that provides fire protection … in revenue. Key Findings The Executive Committee did not establish policies and procedures for financial transactions. The Treasurer did not keep a complete and accurate account of all receipts and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/08/29/clinton-volunteer-fire-department-inc-oversight-financialTown of Champion Great Bend Fire District – Internal Controls Over Financial Operations (2015M-019)
… the Treasurer provided to the Board. The Treasurer has not submitted the required annual financial reports to OSC … for the 2011 through 2013 fiscal years. The District did not submit to OSC its tax levy limit calculations for 2015 or … exceeded the statutory limit by $4,394 and the Board did not pass a resolution to override the limit. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/17/town-champion-great-bend-fire-district-internal-controls-over-financialComptroller DiNapoli Releases Municipal Audits
… – Board Oversight (Saratoga County) The board did not provide adequate oversight to ensure that the … or that program money was safeguarded. The director did not maintain complete records to account for the fees collected from each program and did not maintain records of sales or make regular bank deposits …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-audits-0