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Western Sullivan Public Library – Library Operations (2015M-156)
… audit was to examine the Library’s financial operations for the period July 1, 2013 through March 27, 2015. … a nine-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $702,000. Key Findings The Library’s fixed costs for operating its three buildings are high, and officials did …
https://www.osc.ny.gov/local-government/audits/library/2015/10/23/western-sullivan-public-library-library-operations-2015m-156Bayport-Blue Point Public Library – Employee Leave Accruals and Procurement (2013M-385)
… methods to obtain good and services for the period of July 1, 2012 through July 31, 2013. Background The Bayport-Blue … is an autonomous entity, chartered by the State Board of Regents, located in the Town of Brookhaven in Suffolk County. …
https://www.osc.ny.gov/local-government/audits/library/2014/04/25/bayport-blue-point-public-library-employee-leave-accruals-and-procurement-2013mOverview – Travel and Conference Expense Management
… conference expenses. One of the purposes of this guide is to provide you with an overview of key elements that you should consider … with the management of travel and conference expenses. We have also included information pertinent to volunteer …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/overviewMastic Beach Fire District – Cash Disbursements (2017M-38)
… Purpose of Audit The purpose of our audit was to determine whether the Board of Fire Commissioners ensured … disbursed 84 checks totaling $394,037 prior to the Board resolution authorizing payment. The Treasurer … Recommendations Compare all vouchers with a list of checks to be approved for audit and approval before payment and …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/24/mastic-beach-fire-district-cash-disbursements-2017m-38Poughkeepsie City School District - Payroll (2019M-110)
… Determine whether District officials ensured that payroll payments and leave accruals were accurate, properly … bargaining agreements (CBAs) are not comprehensive, and payroll and personnel policies are outdated. Eleven retirees … with them. Develop and implement procedures to ensure that payroll payments are made in accordance with contracts and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/poughkeepsie-city-school-district-payroll-2019m-110Village of Fort Ann – Financial Condition (2014M-197)
… audit was to evaluate the Village’s financial condition for the period March 1, 2011 through February 28, 2014. … three-member Board of Trustees. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $219,000 for the general, water and sewer funds. Key Findings The …
https://www.osc.ny.gov/local-government/audits/village/2014/11/14/village-fort-ann-financial-condition-2014m-197Town of Morris – Board Oversight (2013M-75)
… to assess the Board’s oversight of financial operations for the period January 1, 2012, through February 21, 2013. … Council members, govern the Town. The Town’s annual budget for the 2013 fiscal year is $978,616. Key Finding We commend the Board for their efforts to provide oversight of the financial …
https://www.osc.ny.gov/local-government/audits/town/2013/05/29/town-morris-board-oversight-2013m-75Pulaski Academy and Central School District - Separation Payments (2020M-20)
… Paid five former administrators a total of $24,989 for accrued unused vacation leave upon separation from the … their individual employment agreements did not provide for such payments. Did not realize the former Superintendent was to reimburse the District $2,813 for previously received tuition assistance upon his …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/pulaski-academy-and-central-school-district-separation-payments-2020m-20Village of Bellport – Claims Processing (2014M-126)
… 30, 2013. Background The Village of Bellport is located in the Town of Brookhaven in Suffolk County, has a population of approximately 2,800 … to payment. Ensure that valid contracts or agreements are in place for all claims paid, where necessary. … Village of …
https://www.osc.ny.gov/local-government/audits/village/2014/07/11/village-bellport-claims-processing-2014m-126Marcellus Central School District – Online Banking (2020M-66)
… Officials segregated the duties of employees responsible for online banking transactions, but they could further … the District’s banks, but did not require confirmations for all electronic transactions. The online banking policy … and processed. A dedicated computer was not always used for online banking and none of the employees involved in …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/marcellus-central-school-district-online-banking-2020m-66Southside Academy Charter School - Enrollment and Billing (2019M-70)
… School District (SCSD) $28,640 in charter school tuition for the 2017-18 school year and it under-billed four other … and we found inconsistencies in student addresses used for billing purposes. The School did not have all the … Recommendations Review information included on billings for accuracy and verify that the correct resident district is …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/05/31/southside-academy-charter-school-enrollment-and-billing-2019m-70Town of Tyre - Long-Term Planning (2019M-61)
… capital plans. A reserve plan which details justifications for reserves to be established or maintained, funding levels and plans for use. The Highway Superintendent did not: Submit an annual … adopt comprehensive multiyear financial and capital plans for a three- to five-year period. Adopt a formal reserve plan …
https://www.osc.ny.gov/local-government/audits/town/2019/05/29/town-tyre-long-term-planning-2019m-61Hauppauge Union Free School District – Overtime (2016M-70)
… costs. A security guard worked 33.5 overtime hours for video room coverage, which may have been able to be … whether work shifts can be rearranged to incorporate video room coverage into a regular workday. … Hauppauge Union …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/hauppauge-union-free-school-district-overtime-2016m-70Village of Monticello – Payroll (2022M-59)
… and controls, the Village’s deputy clerk was overpaid by approximately $80,000 over a two-year period. Nine police officers were overpaid by $49,000. Two officers accounted for $39,000 of the total …
https://www.osc.ny.gov/local-government/audits/village/2022/11/18/village-monticello-payroll-2022m-59Village of Ocean Beach – Clerk-Treasurer Compensation (2022M-79)
… compensatory (comp) time. $11,000 per year of costs to the Village for the Clerk-Treasurer’s personal use of a …
https://www.osc.ny.gov/local-government/audits/village/2022/10/14/village-ocean-beach-clerk-treasurer-compensation-2022m-79Town of Hempstead – Procurement (2022M-63)
… Key Findings Officials did not always seek competition for professional services and ensure bid specifications were … million without seeking competition. Five subcontractors for work totaling $9.3 million without the required written preapprovals. A vendor $12,382 more for tires than prices bid. Had Town policies been adhered to, …
https://www.osc.ny.gov/local-government/audits/town/2022/09/23/town-hempstead-procurement-2022m-63DiNapoli Statement on the Passing of Reverend Dr. Calvin O. Butts III
… New York State Comptroller Thomas P. DiNapoli issued the following statement today on the passing of Rev. Dr. Calvin O. Butts III. “Reverend Dr. Calvin O. … educator, dedicated to the students of SUNY Old Westbury. I will miss his friendship and pray for his family and the …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-statement-passing-reverend-dr-calvin-o-butts-iiiOpinion 91-46
… clerk to be a "state officer" when acting as clerk of the courts. Article XIII, §7 of the State Constitution provides … and the county sheriff are dicta in the context of the case, we believe the clear import of the opinion is that each … the State and local governments ( Olmsted v. Meahl , 219 NY 270, 114 N.E. 393). As a clerk of the courts, the County …
https://www.osc.ny.gov/legal-opinions/opinion-91-46Comptroller DiNapoli Releases Municipal Audits
… ensure the court clerk properly accounted for all issued parking tickets. Town of Sand Lake – Justice Court …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Outreach Failure Contributes to Rise in Subway Homeless Population
… has neglected to monitor a non-profit that has repeatedly failed to conduct outreach it was hired for, according to an … been so shoddy and with so little oversight from DHS and MTA, that it should be no surprise the homeless population in … DiNapoli began releasing a series of audits examining MTA’s outreach efforts to the homeless population in the …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-outreach-failure-contributes-rise-subway-homeless-population