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Hauppauge Union Free School District – Leave Accruals (2022M-150)

… records that we tested. The District may incur $46,271 in additional payroll costs if the errors are not corrected. … record their hours worked or not worked, which resulted in leave balances which may be overstated by 27 days. Ten … Recommendations Ensure leave accruals are accounted for in accordance with written procedures, CBAs and individual …

https://www.osc.ny.gov/local-government/audits/school-district/2022/12/30/hauppauge-union-free-school-district-leave-accruals-2022m-150

Latham Fire Department – Length of Service Awards Program (2016M-279)

… Purpose of Audit The purpose of our audit was to examine the Department’s recordkeeping system for its Length of Service Awards Program (LOSAP) for the period January 1, …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/latham-fire-department-length-service-awards-program-2016m-279

Town of Lewis – Highway Purchases (2014M-103)

… goods and services. Authorize payment of claims only after the receipt of goods or services and only when claims …

https://www.osc.ny.gov/local-government/audits/town/2014/06/06/town-lewis-highway-purchases-2014m-103

Edmeston Fire District – Claims Auditing and Annual Financial Reporting (2024M-116)

… audited claims and whether the Treasurer filed the required Annual Financial Reports (AFRs) in a timely manner. … excluded sales tax. Adopt a written procurement policy as required. Ensure the Treasurer filed the District’s AFRs for … by the Treasurer. Adopt a written procurement policy as required. File the delinquent AFRs with our Office within 60 …

https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/edmeston-fire-district-claims-auditing-and-annual-financial-reporting-2024m

Opinion 92-18

… generation fee) MUNICIPAL HOME RULE LAW, §10(1)(ii)(a)(9-a); TOWN LAW, §§81[1][h], 220[5], 221: A town which … the fee may be billed separately for the period beginning January 1, 1992 or, if the fee may not be billed … facilities (see Municipal Home Rule, §10[1][ii][a][9-a]; Opn No. 86-88, supra ). In order for the proposed solid …

https://www.osc.ny.gov/legal-opinions/opinion-92-18

Loans: Applying and Repaying

… to borrow, what the repayment amount would be and if your loan will be taxable. You can also find your current … or a participating employer (if you are on leave without pay, you are not actively employed). For loan eligibility or … tax that you will owe the IRS for taking a taxable loan. Please refer to IRS Publication 505, Tax Withholding and …

https://www.osc.ny.gov/retirement/members/loans-applying-and-repaying

Early Childhood Learning Center of Greene County – Compliance With the Reimbursable Cost Manual

… is an SED-approved, not-for-profit private school located in Greene County that provides preschool special education … fiscal year ended June 30, 2015, ECLC reported $547,761 in reimbursable costs on its CFR for the rate-based preschool … the fiscal year ended June 30, 2015, we identified $12,843 in reported non-personal service costs that did not comply …

https://www.osc.ny.gov/state-agencies/audits/2019/07/29/early-childhood-learning-center-greene-county-compliance-reimbursable-cost-manual

Town of Altona – Apparent Misappropriations of Cash Receipts and Supervisor’s Records and Reports (2013M-282)

… The 2013 Town budget totaled $1.15 million for all funds, including special districts. Key Findings The Board … oversight facilitated the apparent misappropriation of funds. The Town does not have complete, accurate and … and may have identified her apparent misappropriation of funds. Key Recommendations Adopt written policies and …

https://www.osc.ny.gov/local-government/audits/town/2014/05/15/town-altona-apparent-misappropriations-cash-receipts-and-supervisors-records-and

City of Yonkers – Budget Review (B18-6-7)

… and future years. Key Findings The 2018-19 budget relies on nonrecurring revenue of $59.2 million, such as fund balance and State aid, to balance its budget. Police overtime costs could … authority and the City’s ability to increase property taxes may be limited in future years if property values do …

https://www.osc.ny.gov/local-government/audits/city/2018/07/30/city-yonkers-budget-review-b18-6-7

City of Glen Cove – Budget Review (B7-14-16)

… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … in Nassau County, issued debt totaling $12.8 million to liquidate various accumulated fund deficits for the fiscal … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …

https://www.osc.ny.gov/local-government/audits/city/2014/10/16/city-glen-cove-budget-review-b7-14-16

Comptroller DiNapoli Releases Municipal Audits

… , Willsboro Fire District and the Town of Wilson . “In today’s fiscal climate, budget transparency and … making payment on the claims creates a deficiency in the district’s internal controls over claims processing. … The treasurer does not maintain running cash balances in the check book registers, maintain accounting records with …

https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits

Early Education Center – Compliance With the Reimbursable Cost Manual

… Background The Center, for-profit organization located in Highland, New York, provides preschool special education … reported costs must comply with the guidelines specified in the RCM. For the fiscal year ended June 30, 2014, the Center reported about $2.4 million in reimbursable costs on its CFR, for the Preschool Special …

https://www.osc.ny.gov/state-agencies/audits/2016/07/25/early-education-center-compliance-reimbursable-cost-manual

State Agencies Bulletin No. 1011

… agencies of the new procedure to obtain a prior year Form W-2 replacement. The procedures for issuing current year … expect a 10 – 15 day turn around. Please note that the fillable forms have been removed from the secure payroll …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1011-new-procedures-replacing-2007-2008-prior-year-form-w-2s-wage-and-tax

State Comptroller DiNapoli Releases Municipal Audits

… P. DiNapoli today announced his office completed audits of the Town of Aurora , Town of Roseboom and the Town of Stafford . "In today's fiscal …

https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-audits-0

Sylvan Beach Fire District – Internal Controls Over Financial Operations (2013M-76)

… separate from the Towns of Vienna and Verona, and located in Oneida County. The Board of Fire Commissioners consists of … maintained complete and accurate financial information in order to provide the financial information necessary to … Adopt an investment and code of ethics, as required by statute. Conduct a deliberate and thorough audit of all …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/07/sylvan-beach-fire-district-internal-controls-over-financial-operations

State Comptroller DiNapoli Releases School Audits

… County) The board has not established threshold values for tagging and inventorying assets for departmental inventory control purposes, such as … the assistant superintendent to be the person responsible for fixed assets but there have been no annual physical …

https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-school-audits-1

CUNY Bulletin No. CU-291

… 3, 2006 and February 27, 2007 from Carmelo Batista, Jr. Agency Actions Reporting the Rate Increases To increase … to the November 3, 2006 memorandum from Carmelo Batista, Jr. for the new and suppressed salary rates. Revised Rate …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-291-salary-rate-increases-auto-mechanics-auto-mechanics-cuny

City of Glen Cove– Budget Review (B7-13-16)

… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … continues to finance operating expenditures with debt when it should be funding such expenditures with operating … with unrealistic revenue estimates and one-shot revenues is not prudent. The City projects operating surpluses for the …

https://www.osc.ny.gov/local-government/audits/city/2013/10/16/city-glen-cove-budget-review-b7-13-16