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Town of Clayton - Justice Court Time and Attendance (2017M-286)
… for 123 hours not worked. Key Recommendations Consult with legal counsel and take appropriate action to recover any … the handbook requirement that department heads verify and sign employees’ time records. Town officials agreed with our … action. Appendix B includes our comment on an issue raised in the Town’s response. …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/10/23/town-clayton-justice-court-time-and-attendance-2017m-286Village of Tuxedo Park - Board Oversight (2018M-66)
… Board of Trustees (Board) provided adequate oversight of Village operations to safeguard resources. Key Findings … control weaknesses were communicated confidentially to Village officials. Key Recommendations Segregate the incompatible duties of the Village Clerk/Treasurer and Deputy Clerk/Treasurer or …
https://www.osc.ny.gov/local-government/audits/village/2018/11/02/village-tuxedo-park-board-oversight-2018m-66School District Bus Safety (2018-MS-4)
… in five districts did not annually approve all bus drivers. Of the 777 bus drivers, 169 (22 percent) did not complete required trainings. We found 22 bus drivers (3 percent) were omitted from random drug … School District Bus Safety 2018MS4 …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/08/30/school-district-bus-safety-2018-ms-4Scotia-Glenville Central School District - Financial Condition Management and Extra-Classroom Activities (2017M-288)
… the central and student treasurers properly accounted for extra-classroom activity (ECA) fund collections and … unrestricted fund balance ranged between 10 and 11 percent of ensuing years’ appropriations, exceeding the 4 percent … collections. District officials disagreed with several of our findings and recommendations and indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/scotia-glenville-central-school-district-financial-condition-managementSchenevus Central School District - Financial Condition (2018M-83)
… $226,400 was available. However, the Board has taken steps to increase the fund balance levels by not budgeting … decreasing staffing costs through attrition and planning to use retirement reserves. The cafeteria fund incurred … fund balance of $57,300. Key Recommendations Continue to monitor the financial plan for stabilizing the general …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/schenevus-central-school-district-financial-condition-2018m-83Laurens Central School District - Cafeteria Operations and Reserves (2018M-111)
… should perform a cost-per-meal analysis and continue to identify potential efficiencies that will help ensure the … are reasonable and necessary. If not, develop a plan to reduce the balances to appropriate levels. Modify the guidelines for reserves to …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/laurens-central-school-district-cafeteria-operations-and-reserves-2018mTown of Wappinger - Information Technology (2019M-220)
… confidentially to officials. Key Recommendations Monitor web and computer usage for compliance with policy. Develop …
https://www.osc.ny.gov/local-government/audits/town/2020/03/06/town-wappinger-information-technology-2019m-220Sherrill City School District - Future Farmers of America Extra-Classroom Activity Fund (2019M-251)
… disbursements tested totaling $5,871. FFA advisors used debit cards to make purchases totaling $74,893 without the … by adequate documentation. Discontinue the use of debit cards. District officials agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sherrill-city-school-district-future-farmers-america-extra-classroomSouth Colonie Central School District - Allocation of Personnel Costs (2020M-10)
… payments for the 14 District employees in the teacher center tracing District-related personnel costs to collective bargaining agreements (CBAs) and teacher center personnel costs to supporting teacher center activity records, accrual lists, time requests, …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/03/south-colonie-central-school-district-allocation-personnel-costs-2020m-10Town of East Hampton – Budget Review (B18-7-9)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2019 fiscal year are reasonable. Background The Town of East Hampton, located in Suffolk County, is authorized to … Town of East Hampton Budget Review B1879 …
https://www.osc.ny.gov/local-government/audits/town/2018/10/29/town-east-hampton-budget-review-b18-7-9County of Rockland – Budget Review (B18-6-11)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2019 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and bordered by … County of Rockland Budget Review B18611 …
https://www.osc.ny.gov/local-government/audits/county/2018/11/05/county-rockland-budget-review-b18-6-11Edinburg Common School District – Tax Collection (2016M-233)
Edinburg Common School District Tax Collection 2016M233
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/edinburg-common-school-district-tax-collection-2016m-233Hughsonville Fire District – Internal Controls Over Cash Disbursements (2014M-159)
… State, distinct and separate from the Town of Wappinger in Dutchess County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/hughsonville-fire-district-internal-controls-over-cash-disbursements-2014mPulteney Volunteer Fire Department – Controls Over Financial Activities (2014M-175)
… Purpose of Audit The purpose of our audit was to assess the Department’s financial controls for the period January 1, 2013 through April 29, 2014. … by a seven-member Board of Directors. Expenditures for 2013 totaled $82,380. Key Findings The Treasurer’s duties …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/19/pulteney-volunteer-fire-department-controls-over-financialCollateral Loan/Pawn Brokers
… business. New Filing Fee: $5.00 Collateral Loan Broker’s Registration Statement Unclaimed Property Forms Industry … Loan Brokers) Established Filings File an updated registration statement whenever there is a change in the personnel or location. Supplemental Registration Fee: $2.50 Reporting Unclaimed Property and …
https://www.osc.ny.gov/unclaimed-funds/reporters/collateral-loanpawn-brokersOpinion 89-1
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Compensation (authority to convert employee's … to payment of the cash value of the employee's accumulated vacation, sick and personal leave, unless the payment is …
https://www.osc.ny.gov/legal-opinions/opinion-89-1Opinion 92-26
… -- Board of Elections (liability for expenses of) COUNTY LAW, §361-a; ELECTION LAW, §§4-136(1), (2), (3), 4-138: All expenses of a board of elections of a county outside the City of New York must be raised in the first instance as a county charge, and only those expenses that are specifically …
https://www.osc.ny.gov/legal-opinions/opinion-92-26DiNapoli Statement on Special Education Provider Guilty Plea in Federal Court
… as cosmetics and children’s furniture. There were also a number of questionable issues related to staff salaries. For … legislation – proposed by DiNapoli and sponsored by Sen. John Flanagan and Assemblywoman Catherine Nolan – mandating …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-statement-special-education-provider-guilty-plea-federal-courtDiNapoli Urges New Yorkers to Spend Holiday Gift Cards
… balances can be turned over to the Comptroller’s Office of Unclaimed Funds (OUF) after five years of inactivity. In … gift cards. For this reason, everyone should check for unclaimed funds . “Many people don’t realize that after 5 … balances are turned over to the Comptroller’s Office of Unclaimed Funds,” DiNapoli said. “Now is a great time to …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-urges-new-yorkers-spend-holiday-gift-cardsComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … , Town of Niskayuna , Town of Theresa and the City of Yonkers . "In today’s fiscal climate, budget transparency and … supported and appropriate prior to payment. City of Yonkers – Budget Review (Westchester County) Auditors found …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-2