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Beaver Dams Volunteer Fire Company, Inc. - Financial Activities (2018M-17)
… Treasurers did not maintain complete, accurate, and up-to-date accounting records and reports or perform monthly … The Treasurer should maintain complete, accurate and up-to-date records and reports, and perform monthly bank … and have initiated, or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/06/15/beaver-dams-volunteer-fire-company-inc-financial-activitiesHudson Falls Central School District - Retiree Insurance Contributions (2018M-18)
… complete report - pdf] Audit Objective Determine whether retiree health insurance contributions were accurately … have established adequate procedures to ensure that retiree health insurance contributions were accurately … months, totaling approximately $241,880 and found that retiree health insurance payments were deposited intact, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/hudson-falls-central-school-district-retiree-insurance-contributionsBerlin Central School District - Vehicle Fuel Inventory (2018M-02)
Berlin Central School District Vehicle Fuel Inventory 2018M02
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/berlin-central-school-district-vehicle-fuel-inventory-2018m-02Tuckahoe Common School District - Financial Condition (2018M-191)
… officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-financial-condition-2018m-191State Agencies Bulletin No. 565
… Purpose To notify agencies of a change in processing OGS parking deductions. Background Agency payroll officers … Authorization/Cancellation Form and manually enter OGS Parking Deduction (Deduction Code 427) into the employee’s … To notify agencies of a change in processing OGS parking deductions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/565-automated-processing-deduction-code-427-ogs-parking-servicesTown of New Hartford – Sexual Harassment Prevention Training (S9-23-11)
… (SHP Training). Key Findings SHP Training was provided to most employees and elected officials. Of the 20 total individuals we tested (11 selected employees and all nine elected … officials generally agreed with our recommendations and have indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-new-hartford-sexual-harassment-prevention-training-s9-23-11Hamlin Morton Walker Fire District – Pumper Truck Procurement (2023M-27)
… Board of Commissioners (Board) procured a pumper truck in accordance with statutory requirements and good … Key Findings The Board did not procure a $748,676 pumper truck in accordance with statutory requirements and good … set forth in New York State (NYS) General Municipal Law (GML). Key Recommendation Comply with competitive bidding …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/hamlin-morton-walker-fire-district-pumper-truck-procurement-2023m-27Tioga Central School District – Health Insurance and Special Education Cost Savings (2020M-84)
… - pdf ] Audit Objective Determine whether Tioga Central School District (District) officials could achieve cost … health insurance buyout incentives and providing select special education services in-house. Key Findings District … approximately $10,000 and $251,000. Providing select special education programs in-house. Savings could be …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/13/tioga-central-school-district-health-insurance-and-special-education-costFallsburg Central School District - Fund Balance Management (2020M-12)
… - pdf] Audit Objective Determine whether the Board and District officials effectively managed general fund balance. … back unused appropriated fund balances each year, the District’s recalculated surplus fund balance exceeded the … Reduce surplus fund balance in a manner that benefits District taxpayers. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/08/fallsburg-central-school-district-fund-balance-management-2020m-12Town of Patterson - Recycling Center Cash Receipts (2019M-237)
… report - pdf] Audit Objective Determine whether Recycling Center (Center) cash collections were adequately supported, recorded … with 44 of 76 remittances (58 percent) to the Town Clerk. Center cash collection records were inadequate and … Determine whether Center cash collections were adequately supported recorded …
https://www.osc.ny.gov/local-government/audits/town/2020/03/20/town-patterson-recycling-center-cash-receipts-2019m-237Village of Palmyra - Financial Management (2019M-94)
… improper budgeting and accounting practices that resulted in inaccurate accounting records and reports. Key …
https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-palmyra-financial-management-2019m-94West Seneca Fire District #4 – Procurement (2020M-52)
… if District officials are obtaining competitive pricing in compliance with the District’s procurement policy and General Municipal Law … the procurement policy to provide guidance for purchases in which alternative proposals or quotations may not be in … if District officials are obtaining competitive pricing in compliance with the Districts procurement policy and …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/06/18/west-seneca-fire-district-4-procurement-2020m-52State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. Exploration Elementary Charter School for Science and Technology – Non-Payroll Disbursements … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… found that the mayor submitted the 2023-24 proposed budget to the council on April 19, 2023, or 18 days after the … balanced because they include subsidies from other funds to finance their operations. Also, the proposed budget, as in … also included $10,853 for one board member’s Alaskan cruise vacation and the chief’s vacation to a …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1896
State Agencies Bulletin No 1896
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1896-new-york-state-payroll-system-payserv-fiscal-year-end-rollover-positionLittle Meadows Early Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual
… 2018, Little Meadows reported approximately $10.2 million in reimbursable costs for the SED preschool cost-based … 3 fiscal years ended June 30, 2018, we identified $395,644 in reported costs that did not comply with the requirements in the RCM and the CFR Manual, as follows: $192,089 in …
https://www.osc.ny.gov/state-agencies/audits/2022/07/07/little-meadows-early-childhood-center-inc-compliance-reimbursable-cost-manualAlternative and Out-of-Service Death Benefits – State University Police Plan
… State University Police Plan information for PFRS Tier 1 2 3 …
https://www.osc.ny.gov/retirement/publications/1823/alternative-and-out-service-death-benefitsAlternative and Out-of-Service Death Benefits – En-Con Police Officers Plan
… Alternative Death Benefit If you die while in service after having become eligible to retire, an …
https://www.osc.ny.gov/retirement/publications/1822/alternative-and-out-service-death-benefitsChallenging a Determination – Regional State Park Police Plan
… denied or improperly calculated, you may request a hearing and redetermination to be held before an independent hearing officer. Your request must be in writing and directed to the Hearing Administration Bureau within four months of the …
https://www.osc.ny.gov/retirement/publications/1867/challenging-determinationState Agencies Bulletin No. 1567
… rate change in the biweekly fee schedule for certain parking rates as submitted by the Office of General Services. Affected Employees Employees who have the OGS Parking Services deduction (Code 427) as defined below … OGS will automatically increase the biweekly rates for parking fees using an electronic input file as listed below: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1567-automatic-rate-change-ogs-parking