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Selected Employee Travel Expenses
… costs such as airline baggage and travel agency fees. As part of a statewide initiative to determine whether the use …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-employee-travel-expenses-0Friendship Central School District – Fund Balance and Reserves (2022M-55)
… did not properly manage fund balance and reserves. As a result, real property taxes were higher than necessary. The … written multiyear financial plan. As a result, as of June 30, 2021, the recalculated surplus fund balance totaled $2.5 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/friendship-central-school-district-fund-balance-and-reserves-2022m-55Le Roy Central School District – Reserve Funds (2022M-110)
… District officials properly established and used reserve funds and maintained them at reasonable levels. Key Findings … Board and District officials properly established reserve funds that have balances totaling $3 million, they did not … $2 million held in four reserves was reasonable or needed. For example, as of June 30, 2021, the unemployment insurance …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/le-roy-central-school-district-reserve-funds-2022m-110Seneca County – Consumer Protection: Accuracy of Weights and Measures (S9-24-2)
… Determine whether the Seneca County (County) Department of Weights and Measures (Department) completed required … and investigation records as required by New York State Department of Agriculture and Markets regulations and … system in place to maintain a complete and accurate master list of businesses or update the inventory of devices. All …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/seneca-county-consumer-protection-accuracy-weights-and-measures-s9-24-2Fiscal Stress Monitoring System Statistics
… in an orderly, transparent and comprehensive manner. A report issued by OSC in September 2024, Fiscal Stress … and villages that reported for fiscal year 2023. This report also includes trend analysis on environmental stress …
https://www.osc.ny.gov/local-government/fiscal-monitoring/fiscal-stress-monitoring-system-statisticsWantagh Union Free School District – Financial Application User Access Controls (2024M-46)
… officials established adequate controls over user accounts for the financial application to help prevent inappropriate … did not establish adequate controls over user accounts for the financial application to help prevent inappropriate … data, improper transactions or the misappropriation of funds in the financial application because they did not: …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/wantagh-union-free-school-district-financial-application-user-accessVillage of Riverside – Clerk-Treasurers' Records and Reports (2024M-107)
… Village of Riverside (Village) Clerk-Treasurers prepared and maintained complete, accurate and timely accounting records and reports. Key Findings The former and current …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-riverside-clerk-treasurers-records-and-reports-2024m-107Fairview Fire District – Payroll and Leave Accruals (2024M-96)
… corrective action. Appendix B includes our comment on an issue that was raised in the District’s response …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/01/24/fairview-fire-district-payroll-and-leave-accruals-2024m-96Town of Chesterfield – Town Clerk (2024M-110)
… report – pdf] Audit Objective Determine whether the Town of Chesterfield (Town) Town Clerk (Clerk) properly recorded, … receipts for collections totaling $18,289 received for 273 of 805 fees (34 percent). The Clerk also did not: Prepare … and accountability analyses which compare the amount of cash on hand and on deposit in the bank to detailed lists …
https://www.osc.ny.gov/local-government/audits/town/2025/01/24/town-chesterfield-town-clerk-2024m-110Roslyn Union Free School District – Information Technology Equipment Inventory Records (2024M-91)
… inventoried and safeguarded information technology (IT) equipment. Key Findings While District officials … IT equipment or maintain sufficiently detailed, up-to-date inventory records. The IT inventory list included at …
https://www.osc.ny.gov/local-government/audits/school-district/2025/02/21/roslyn-union-free-school-district-information-technology-equipmentRetirement System Membership – State Police Plan
… in the New York State Police and Fire Retirement System (PFRS) is mandatory. Employers are responsible for … (Section 381-b of New York State Retirement and Social Security Law) covers every member and officer of the New York …
https://www.osc.ny.gov/retirement/publications/1518/retirement-system-membershipRetirement System Membership – Regional State Park Police Plan
… Police officers and paid firefighters working for employers that participate in the New York State and … automatic. … Regional State Park Police Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section383a …
https://www.osc.ny.gov/retirement/publications/1867/retirement-system-membershipCUNY Bulletin No. CU-514
… 2015 OSC Actions OSC will increase the biweekly deduction for Union Dues (Code 231) and Agency Shop Fee (Code 220) for titles listed below: Title New Biweekly Deduction …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-514-international-brotherhood-teamsters-local-237-dues-andXI.11.E Retainage – XI. Procurement and Contract Management
… The process for establishing and paying retainage against a contract can … 6.O - Paying Retainage . Since one of the prerequisites for closing a contract in the Statewide Financial System … to Financial Operations REV. 03/19/2012 … The process for establishing and paying retainage against a contract can …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11e-retainageState Comptroller DiNapoli Announces Municipal Audits
… always evaluate procurement options or make comparisons to benchmark rates to ensure they received the lowest prices for electricity and … (Chenango County) The board established adequate controls to help safeguard assets, and the legally required …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-announces-municipal-auditsDiNapoli: Needles, Birth Control Go Missing From NYC School Health Centers
… oversees the administration of essential health services to thousands of New York City school students at no cost to their families through school-based centers. … the school year. In addition, the audit found the Centers’ list of drugs-on-hand included medications used to treat …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-needles-birth-control-go-missing-nyc-school-health-centersDiNapoli Announces Oil Spill Fund Agreement with Dutchess County and the Town of Hyde Park
… New York State Comptroller Thomas P. DiNapoli today announced an agreement between the New York Environmental Protection and Spill Compensation Fund … to the agreement, once the structure is removed, the New York State Department of Environmental Conservation will …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-announces-oil-spill-fund-agreement-dutchess-county-and-town-hyde-parkEaster Seals New York – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by Easter Seals New York (Easter Seals NY) on its Consolidated Fiscal Report … services, and many educational services throughout New York State. Easter Seals NY is authorized by SED to …
https://www.osc.ny.gov/state-agencies/audits/2016/10/12/easter-seals-new-york-compliance-reimbursable-cost-manualDiNapoli: January Tax Collections Fall Short
… fell short of expectations,” DiNapoli said. “With two months left in the state’s fiscal year, this is a trend …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-january-tax-collections-fall-shortApplying for Benefits – State Police Plan
… is the fastest filing method, by certified mail or by fax: Retirement Online — You can apply for a service (not … we will consider it as filed on the date it was mailed. Fax — To send by fax, please include your name, NYSLRS ID, phone number and …
https://www.osc.ny.gov/retirement/publications/1518/applying-benefits