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Liberty Central School District – Budget Review (B4-13-4)
… service fund may not have $36,162 available to appropriate at the end of the 2012-13 fiscal year. The food service fund …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/liberty-central-school-district-budget-review-b4-13-4DiNapoli Releases Municipal Audits
… records to show the amount of fuel remaining in inventory at any given time and it does not take periodic physical … determined that approximately 7,100 gallons valued at $23,500 were unaccounted for. Town of Porter – Capital …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1836
… health crisis. Affected Employees Employees working in Executive Agencies who work overtime due to events of the … and response activities. To facilitate tracking in PayServ, new Earns codes have been created. Please note, the tracking of these expenditures in PayServ is separate from tracking employee time and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1836-reporting-overtime-related-covid-19State Agencies Bulletin No. 1010
… the NRA Withholding Rule is not applicable for all or part of their income. Their taxes should be withheld …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1010-implementation-oraclepeoplesoft-tax-updates-and-maintenance-packsOpinion 91-20
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … town for a particular level of service) -- Fees (authority to collect from insurance companies) FEES -- Collection of … in contracting for a particular type of service (i.e., emergency medical service, a general ambulance service, …
https://www.osc.ny.gov/legal-opinions/opinion-91-20Bus Wait Assessment and Other Performance Indicators
… they use Traffic Checkers to validate the information from the model. However, traffic checks were not done for 77 …
https://www.osc.ny.gov/state-agencies/audits/2019/05/07/bus-wait-assessment-and-other-performance-indicatorsNYC Construction Noise Complaints Soar
… years, rising from 14,259 in 2010 to 37,806 in 2015. At the same time, the number of after-hours work permits issued by the city’s … through Dec. 31, 2015, there were 141,125 complaints made about construction noise, the majority of which were about …
https://www.osc.ny.gov/press/releases/2017/08/nyc-construction-noise-complaints-soarRiverhead Central School District – Vendor Master File (2017M-139)
… purpose of our audit was to examine the vendor master file for the period July 1, 2015 through March 31, 2017. … 5,500 students. General fund budgeted appropriations for the 2016-17 fiscal year totaled approximately $130.7 … for Taxpayer Identification Number and Certification) on file for all vendors. Key Recommendations Develop and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/riverhead-central-school-district-vendor-master-file-2017m-139Kenmore Housing Authority – Selected Financial Operations (2017M-157)
… 2017. Background The Kenmore Housing Authority is located in the Village of Kenmore in Erie County. The Authority, which is governed by a seven-member Board of Commissioners, was established in 1970 to provide low-income housing for qualified …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/01/26/kenmore-housing-authority-selected-financial-operations-2017m-157Orange County – Motor Vehicle Oversight (2015M-314)
… Purpose of Audit The purpose of our audit was to examine the County’s controls over motor … July 29, 2015. Background Orange County has a population of approximately 374,500 and occupies an area of 812 square …
https://www.osc.ny.gov/local-government/audits/county/2016/04/15/orange-county-motor-vehicle-oversight-2015m-314Germantown Fire District – Board Oversight (2014M-166)
… with a Commissioner’s spouse in 2013. The District does not have policies and procedures for key financial functions. Because the District does not have effective policies and procedures outlining …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/29/germantown-fire-district-board-oversight-2014m-166Village of Millbrook - Financial Operations and Procurement (2018M-135)
… officials procured goods and services in accordance with the procurement policy and applicable statutes. Key … the competitive bidding thresholds are made in accordance with General Municipal Law. Village officials disagreed with certain aspects of our findings and recommendations. …
https://www.osc.ny.gov/local-government/audits/village/2018/11/30/village-millbrook-financial-operations-and-procurement-2018m-135Additional Benefits after 20 Years (Sections 384-e and 384-e [b]) – Special 20- and 25-Year Plans
… for a limited period of time, and you enter employment after the expiration date, you would not be eligible for …
https://www.osc.ny.gov/retirement/publications/1517/additional-benefits-after-20-years-sections-384-e-and-384-e-bVillage of Brookville – Board Oversight (2015M-45)
… was to examine the Board’s oversight of Village activities for the period June 1, 2013 through June 30, 2014. Background … five-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $4.4 … funds totaling $2.4 million without a long-term plan for its use. The Board has not annually audited, or provided …
https://www.osc.ny.gov/local-government/audits/village/2015/06/12/village-brookville-board-oversight-2015m-45Scarsdale Union Free School District – Overtime (2022M-105)
… at least $167,000. As a result, officials are paying more for overtime than necessary. Officials: Overpaid 20 employees a total of $11,961 for overtime. Paid 20 employees overtime totaling $524,934, primarily for routine services, including $123,113 for cleaning …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/scarsdale-union-free-school-district-overtime-2022m-105Town of Greene – Budget Practices (2016M-409)
… our audit was to examine Town officials’ budget practices for the four major operating funds, which include the general … and the general and highway town-outside-village funds, for the period January 1, 2015 through October 11, 2016. … an elected five-member Town Board. Budgeted appropriations for 2017 total approximately $2.3 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greene-budget-practices-2016m-409COLA – Child Center of New York
… by the Department of Health (DOH) to the Child Center of New York was properly spent in accordance with the COLA Guidance …
https://www.osc.ny.gov/state-agencies/audits/2016/10/11/cola-child-center-new-yorkVillage of Whitney Point – Cash Disbursements (2013M-69)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls … 1, 2011, through January 29, 2013. Background The Village of Whitney Point is located in the Town of Triangle in Broome …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-whitney-point-cash-disbursements-2013m-69Jamesville-Dewitt Central School District – Procurement (2016M-264)
… audit was to examine the District’s purchasing practices for the period July 1, 2014 through December 31, 2015. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled $52.5 million. Key … The District’s purchasing policy does not provide guidance for soliciting competition when procuring professional …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/jamesville-dewitt-central-school-district-procurement-2016m-264Dolgeville Central School District – System Access Controls (2016M-265)
… controls over personal, private and sensitive information in the District’s financial system and student information … The Dolgeville Central School District is located in the Towns of Fairfield, Manheim and Salisbury in Herkimer County and the Towns of Ephratah, Oppenheim and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/dolgeville-central-school-district-system-access-controls-2016m-265