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Plainedge Union Free School District – Financial Condition and Extra-Classroom Activity Funds (2017M-189)
Plainedge Union Free School District Financial Condition and ExtraClassroom Activity Funds 2017M189
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/plainedge-union-free-school-district-financial-condition-and-extraState Police Bulletin No. SP-147
… Pay page with the following information: Earnings Code: EXP Effective Date: 11/01/13 OT Effective Date: 11/01/13 … for agency review after processing of the Expertise Pay ( EXP ) payment. NPAY770 One Time Payment Report This report identifies all employees who received the automatic EXP payment. Fields on this report include EmplID, Employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-147-2013-state-police-expertise-payState Police Bulletin No. SP-143
… be available for agency review after processing of the Hazard Duty Pay ( HZS ) payment: NPAY770 One Time Payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-143-2012-state-police-hazardous-duty-payState Police Bulletin No. SP-138
… Employees Division of State Police employees in Bargaining Unit 62 Background Chapter 70 of the Laws of 2010 provides … for an annual Expertise Payment to employees in Bargaining Unit 62. Effective Date(s) Payments will be processed in Pay … of State Police employees represented by Bargaining Unit 62 shall receive Expertise Pay in the amount of twelve …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-138-2011-state-police-expertise-payHamburg Industrial Development Agency – Project Approval and Monitoring (2015M-32)
… welfare in the Town of Hamburg by providing financing and tax incentives as authorized by New York State Law. The …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/06/19/hamburg-industrial-development-agency-project-approval-andTown of Ontario - Information Technology, Financial Management and Procurement (2017M-137)
… Town of Ontario Information Technology Financial Management and …
https://www.osc.ny.gov/local-government/audits/town/2018/07/06/town-ontario-information-technology-financial-management-and-procurement-2017m-137Child and Dependent Care Credit
… our examination was to identify potentially inappropriate Child and Dependent Care credits (credits) processed by the Department of … to pursue legislation to allow the Department to obtain child care subsidy data directly from OCFS and ACS. Use the … our examination was to identify potentially inappropriate Child and Dependent Care credits credits processed by the …
https://www.osc.ny.gov/state-agencies/audits/2017/08/29/child-and-dependent-care-creditHighland Central School District – Financial Condition (2013M-358)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … general fund balance. District relied on its general fund to subsidize operations of the school lunch fund. The Board … by the District during our audit period were permitted to use their own methods when developing the budget. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/highland-central-school-district-financial-condition-2013m-358Campbell-Savona Central School District -- Budget Review (B2-14-11)
… District’s tentative budget for the 2014-15 fiscal year are reasonable. Background The Campbell-Savona Central School … State Comptroller for review while the deficit obligations are outstanding. Key Findings Based on historical trends and … the District’s projected expenditures for 2013-14 are not realistic. We estimate that the District will spend a …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/24/campbell-savona-central-school-district-budget-review-b2-14-11Elwood Union Free School District – Electronic Transfers (2014M-133)
… was to evaluate the District’s controls over electronic transfers for the period July 1, 2012 through August 31, … procedures or Board resolutions to govern electronic transfers. As a result, the Treasurer and a payroll clerk processed electronic transfers without adequate segregation of duties or …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/elwood-union-free-school-district-electronic-transfers-2014m-133Town of Smithtown – Departmental Operations (2017M-66)
… 11,329 gallons of gasoline dispensed from the Town’s four mobile fuel transfer tanks, and the Parks Department did not … adequate records showing the amount of fuel used to fill mobile transfer fuel tanks. Parks Department staff did not … records of all fuel used to fill and dispensed from mobile fuel transfer tanks. Maintain an accurate inventory of …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-smithtown-departmental-operations-2017m-66Town of Minisink – Payroll and Fire Protection and Ambulance Contracts (2017M-14)
… to review controls over payroll and fire protection and ambulance contracts for the period January 1, 2015 through … before entering into and signing fire protection and ambulance service contracts. Key Recommendations Adopt a … to entering into and signing contracts with the fire and ambulance companies. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-minisink-payroll-and-fire-protection-and-ambulance-contracts-2017m-14DiNapoli: Local Sales Tax Collections Up 3% in November
… year over year, with New York City accounting for 61.5% of the increase. “Local sales tax growth in November was a … to drive statewide growth, accounting for a majority of the overall increase. Still, monthly collections are … York City’s collections totaled $848 million, an increase of 4% compared to the same time last year. County and city …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-local-sales-tax-collections-up-3-percent-in-novemberAvon Central School District – Financial Management (2024M-75)
… Audit Objective Determine whether the Avon Central School District (District) Board of Education (Board) and District officials effectively managed fund balance and … Determine whether the Avon Central School District District Board of Education Board and District …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/avon-central-school-district-financial-management-2024m-75Palmyra-Macedon Central School District – Reserves and Fund Balance (2015M-336)
… Walworth in Wayne County and Farmington and Manchester in Ontario County. The District, which operates four schools … balances are necessary, reasonable and in compliance with statutory requirements. To the extent that they are not … reserves established and maintained in compliance with statutory directives or used to benefit taxpayers. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/palmyra-macedon-central-school-district-reserves-and-fund-balance-2015mIrvington Union Free School District – Information Technology (2016M-266)
… acceptable use policy because the District’s web filtering software is not configured to block access. Key Recommendations Update the District’s … Internet usage and configure the web filtering software to block access to sites that violate the acceptable use policy. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/irvington-union-free-school-district-information-technology-2016m-266Chateaugay Central School District – Leave Accruals (2016M-149)
… evaluate the accuracy of employees’ leave accrual records for the period July 1, 2014 through January 31, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $12.5 … Key Findings We found errors in the leave accrual records for nine of the 15 employees’ records we reviewed. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/chateaugay-central-school-district-leave-accruals-2016m-149Trumansburg Central School District – School Lunch Operations (2015M-171)
… funded primarily with federal and State aid and revenue from the sale of food to students and employees. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/trumansburg-central-school-district-school-lunch-operations-2015m-171Town of Pound Ridge – Procurement and Claims Auditing (2024M-150)
… statutory requirements and properly audited claims prior to payment. Key Findings Town officials did not procure all … audit is not conducted, the Board diminishes its ability to effectively monitor Town financial operations and there is … and conduct a thorough audit of all claims prior to approval for payment. Town officials generally agreed …
https://www.osc.ny.gov/local-government/audits/town/2025/08/01/town-pound-ridge-procurement-and-claims-auditing-2024m-150Town of Gorham – Procurement (2024M-7)
… vendors lacked written agreements detailing the services to be provided and their cost. All 116 credit card purchases … $3,736 did not have adequate supporting documentation to indicate they were appropriate Town purchases. Key … officials agreed with our findings and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-procurement-2024m-7