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Village of Fort Plain – Leave Benefits (2020M-101)
… properly recorded or supported by Village records. 133 hours of accrued comp time, valued at approximately $4,600, … supported by an employee’s time and attendance records. 33 hours of comp time and eight hours of personal time, valued at approximately $900, were …
https://www.osc.ny.gov/local-government/audits/village/2020/11/13/village-fort-plain-leave-benefits-2020m-101Town of Palermo – Procurement and Fuel Inventory (2020M-100)
… officials used competitive methods when procuring goods and services and properly accounted for and monitored diesel and gasoline fuel. Key Findings Town … officials used competitive methods when procuring goods and services and properly accounted for and monitored diesel …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-palermo-procurement-and-fuel-inventory-2020m-100Bethpage Fire District – Credit Card and Travel Expenditures (2017M-50)
… and separate from the Town of Oyster Bay and Nassau County in which it is located. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/09/bethpage-fire-district-credit-card-and-travel-expenditures-2017m-50Garden City Union Free School District – IT Asset Management (2023M-161)
… District officials did not always properly track or inventory IT assets, maintain complete IT inventory records or safeguard IT assets. As a result, … not adopt a comprehensive written policy for IT equipment inventory, annual inventories were not conducted, and IT …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/garden-city-union-free-school-district-it-asset-management-2023m-161North Babylon Union Free School District – Online Banking (2023M-156)
Determine whether North Babylon Union Free School District District officials ensured online banking transactions were appropriate and secure
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/north-babylon-union-free-school-district-online-banking-2023m-156Pembroke Central School District - Investment Program (2023M-130)
… not develop and manage a comprehensive investment program. From January 1, 2022 through April 30, 2023, the District earned investment earnings totaling over $153,000 from money on deposit in its 15 bank accounts at two … with written investment program procedures. Consider all four objectives of a comprehensive investment program - …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-investment-program-2023m-130Town of Lincoln - Disbursements (2022M-198)
… report – pdf] Audit Objective Determine whether the Town of Lincoln (Town) Town Board (Board) and Town Supervisor … $5,142, that were not adequately supported. Also, three of these payments totaling $2,605 were not audited and … received $1,751 in additional pay with no evidence of approval. Key Recommendations Consult with legal counsel …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-disbursements-2022m-198Village of Hunter – Financial Operations (2023M-164)
… – pdf] Audit Objective Determine whether the Village of Hunter (Village) Board of Trustees (Board) and Clerk-Treasurer properly managed … to the public, Establish controls to address the lack of segregation of the Clerk-Treasurer’s duties, Provide … Determine whether the Village of Hunter Village Board of Trustees Board and ClerkTreasurer …
https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-hunter-financial-operations-2023m-164SUNY Bulletin No. SU-52
… Repay State Loans/Debt 426 Higher Ed Repay State Loan 432 Tax Deferred Annuity Copeland (Education) 500 Medicare …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-52-cancellation-general-deductions-certain-employees-who-areTown of Evans – Employee Benefits (2024M-53)
… by these employees was recorded incorrectly or not at all in the payroll system. Four separation payments totaling …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-evans-employee-benefits-2024m-53Village of Catskill – Accounting Records and Reports (2024M-66)
… errors and/or irregularities could occur. Properly account for three bank account balances totaling $1.1 million at May …
https://www.osc.ny.gov/local-government/audits/village/2024/09/27/village-catskill-accounting-records-and-reports-2024m-66McConnellsville Fire District – Financial Operations (2014M-19)
… Purpose of Audit The purpose of our audit was to review the oversight of financial operations of the District for the period of January 1, 2012 through October 31, 2013. Background The McConnellsville Fire … prepared. The Board did not follow statutory requirements when adopting the 2014 budget and computing the tax levy …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/mcconnellsville-fire-district-financial-operations-2014m-19State Agencies Bulletin No. 2062
submitting new Time Entry overtime and Preshift Briefing earnings codes for overtime and PreShift Briefing payments outline new PreShift Briefing calculation of Earnings Code PS1 explain the retroactive adjustments systematically calculated by OSC account retroactive change overtime factor
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2062-changes-calculation-overtime-and-pre-shift-briefing-eligible-employeesQuality Services for the Autism Community – Compliance With the Reimbursable Cost Manual
… QSAC’s administrative office for all programs is located in Manhattan. QSAC was established in 1978 and is approved by SED to provide Preschool Special … years of age. Both the SC and SEIT programs are located in Douglaston, Queens. For the fiscal year ended June 30, …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/quality-services-autism-community-compliance-reimbursable-cost-manualState Agencies Bulletin No. 2338
… WDL, WPS). Comp Rate Code: ANN HRY Grade: 101-125, 600, 800 600 Equated to Grade 101-125 600, 800 Employees who were on a Leave of Absence (other than … has a Comp Rate Code of HRY and a Grade equal to 600 or 800, OSC will automatically increase the salary by applying …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2338-april-2025-agency-police-services-unit-apsu-3-salary-increaseOpinion 90-8
… that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Local Laws (preemption) LOCAL LAWS -- Preemption (foreign fire insurance taxes) INSURANCE LAW, §§9104(g), 9105(e); … provisions governing the distribution and use of foreign fire insurance tax moneys remain operative following the …
https://www.osc.ny.gov/legal-opinions/opinion-90-8June 2002: Advance Refunding Bonds
… are issuing advance refunding bonds this year because the state is changing how it calculates and pays building aid. Building aid, rather than being based on actual debt service payments, will now be based on an … financed over 15 years is extended by 10 years to stretch-out the payments) or to achieve a present-value savings (A …
https://www.osc.ny.gov/local-government/publications/june-2002-advance-refunding-bondsSchool Districts’ Energy Performance Contracts (2015-MR-1)
… [pdf] , Middle Country Central School District [pdf] , and Sachem Central School District [pdf] . Purpose of Audit … The purpose of our audit was to review the projected cost and/or energy savings achieved by the energy performance … revenues. The ESCO guarantees energy consumption savings and/or cost savings over the life of the EPC. The five school …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/06/school-districts-energy-performance-contracts-2015-mr-1Vertus Charter School – Conflict of Interest and Information Technology (2016M-344)
… that operates as a charter school in the City of Rochester in Monroe County. The School, which was granted a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/vertus-charter-school-conflict-interest-and-information-technology-2016mTown of Moira – Fiscal Oversight and Selected Financial Operations (2016M-350)
… The current and former Supervisors did not prepare monthly bank reconciliations, provide the Board with complete and … without complying with competitive bidding requirements. Bank reconciliations and accountability analyses were not performed for all Court bank accounts. Key Recommendations Ensure that the Town's …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-moira-fiscal-oversight-and-selected-financial-operations-2016m-350