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Town of Oyster Bay – Financial Condition and Selected Financial Operations (2013M-54)
… our audit was to examine internal controls over selected financial operations for the period January 1, 2010 through … Town is experiencing fiscal stress due to a deteriorating financial condition. The general fund’s total unreserved fund …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-oyster-bay-financial-condition-and-selected-financial-operations-2013m-54DiNapoli Statement on Amazon's Agreement to Conduct an Independent Racial Equity Audit
… the following statement today following Amazon’s agreement to conduct and publicly release an independent racial equity … of the agreement, DiNapoli and the New York State Common Retirement Fund will withdraw the shareholder proposal they … corporations to engage in open and honest assessments of how their products and services may impact racial equity. I …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-statement-amazons-agreement-conduct-independent-racial-equity-auditTown of Parma – Financial Management and Information Technology (2012M-96)
… 1, 2010, to January 20, 2012. Background The Town of Parma is located in Monroe County. The Town is governed by the Town Board, which comprises four elected … over the Town’s financial software application who is independent of the financial recordkeeping functions. The …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-parma-financial-management-and-information-technology-2012m-96Cancer Service Network, Inc.
… contractors for some of those administrative services. Mr. Joseph Junkovic is the Chairman of CSN and the CEO of JLJ … and its sole employee. Key Findings We found Mr. Joseph Junkovic knowingly overbilled DOH and was paid …
https://www.osc.ny.gov/state-agencies/audits/2014/09/24/cancer-service-network-incFrewsburg Central School District – Internal Controls Over Selected Financial Activities (2013M-327)
… The Frewsburg Central School District is located in Chautauqua and Cattaraugus Counties. The District is governed by an elected seven-member Board of Education. For the … reserve funds had balances that totaled $3.19 million in excess of the amounts needed for authorized purposes, and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/frewsburg-central-school-district-internal-controls-over-selectedState Agencies Bulletin No. 2216
… Increase to Hazard Duty Pay. Affected Employees: Employees in Administrative Services Unit (BU02), Operational Services … Employees Association (CSEA) provides for an increase in Hazard Duty Pay for employees who are currently receiving … Public Employees Federation (PEF) provides for an increase in Hazard Duty Pay for employees who are currently receiving …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2216-april-2024-increase-hazard-duty-pay-employees-represented-civil-serviceCooperative Information Technology Services (2012MR-1)
… complete report - pdf] We also released 10 letter reports to the following: Schoharie County [pdf] and the Village of … [pdf] . Purpose of Audit The purpose of our audit was to determine if local governments could reduce IT costs … cooperative services for the period January 1, 2010, to August 8, 2011. Background Local governments, regardless …
https://www.osc.ny.gov/local-government/audits/county/2013/02/15/cooperative-information-technology-services-2012mr-1Dutchess County – County Bridge Maintenance (S9-13-5)
… 31, 2011. Background The County covers 796 square miles and has approximately 298,000 residents. The County is … The County Executive is the chief executive officer and is responsible, along with other administrative staff, … management. The DPW is responsible for the maintenance and monitoring of bridges. The DPW includes a professional …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/dutchess-county-county-bridge-maintenance-s9-13-5Town of Wawayanda – Financial Management and Information Technology (2013M-260)
… Purpose of Audit The purpose of our audit was to assess the Town's financial management and controls over information … 2014 tax levy. However, the Town's unexpended surplus fund balance has become excessive, and its budgets from fiscal …
https://www.osc.ny.gov/local-government/audits/town/2013/11/29/town-wawayanda-financial-management-and-information-technology-2013m-260Town of LaGrange – Selected Financial Activities (2013M-107)
… Purpose of Audit The purpose of our audit was to examine potential cost savings and … from service, and users did not log off the system when they were not using it. Key Recommendations Consider …
https://www.osc.ny.gov/local-government/audits/town/2013/07/12/town-lagrange-selected-financial-activities-2013m-107Taxes and Interest
… the date we receive the property. The interest rate is set by the New York State Department of Tax and Finance and is updated … Glossary Required Documentation Tips to Help You Keep Your Money What to Expect from Us … We pay interest on interest …
https://www.osc.ny.gov/unclaimed-funds/claimants/taxes-and-interestWesterlo Volunteer Fire Company – Cash Disbursements (2014M-179)
… prior to payment. Ensure that the audit committee annually audits the Treasurer’s records and submits an annual report …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/17/westerlo-volunteer-fire-company-cash-disbursements-2014m-179Hadley-Luzerne Central School District - Financial Management (2018M-103)
… The Board overestimated appropriations by an average of approximately $1.9 million annually from 2014-15 to 2016-17, which resulted in accumulation of excess unrestricted fund balance. The unrestricted fund … expenditure estimates. Develop a plan for the use of excess unrestricted fund balance in the general fund. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/26/hadley-luzerne-central-school-district-financial-management-2018m-103Town of Niagara – Justice Court (2015M-218)
… July 29, 2015. Background The Town of Niagara is located in Niagara County and has a population of approximately … Town Board. The Town’s Justice Court collected $557,951 in fines, fees and surcharges in 2014. Key Findings The Justices did not ensure that all …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/12/11/town-niagara-justice-court-2015m-218Town of Ashford – Water District (2015M-343)
… October 6, 2015. Background The Town of Ashford is located in Cattaraugus County. The Town, which has approximately … project plan to ensure that the water project is completed in a timely manner. Review water rates to ensure that rates are assessed in a fair and equitable fashion and revenues will …
https://www.osc.ny.gov/local-government/audits/district/2016/03/25/town-ashford-water-district-2015m-343Hartford Central School District – Cafeteria Collections (2018M-10)
… in Washington County. The District, which is governed by a five-member Board of Education, has approximately 440 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/hartford-central-school-district-cafeteria-collections-2018m-10Elmwood Village Charter School – Building Acquisition (2017M-237)
… Purpose of Audit The purpose of our audit was to determine whether … and cost-benefit analyses for real estate transactions to ensure the School’s best interest. … Elmwood Village …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/16/elmwood-village-charter-school-building-acquisition-2017m-237Cairo-Durham Central School District – Information Technology (2017M-246)
… accessed websites unrelated to business activities, and web filters were not adequate. Key Recommendations Update the … training, monitor Internet usage and configure the web filtering software to block access to sites that violate …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/16/cairo-durham-central-school-district-information-technology-2017m-246Town of Neversink – Multiyear Planning and Fund Balance Management (2017M-260)
… whether the Board had multiyear plans for the fund balance and reserves in the general and highway funds for the period January 1, 2016 through … Key Findings The Board adopted realistic budgets from 2014 through 2016, and Town officials appropriately used the …
https://www.osc.ny.gov/local-government/audits/town/2018/02/09/town-neversink-multiyear-planning-and-fund-balance-management-2017m-260State Agencies Bulletin No. 1562
… overtime earnings limit for fiscal year 2017-18 is 15% of member’s regular annual wages as per Tier 6 legislation. … Employees who are Tier 6 members of the Police and Fire Retirement System (Plan Type 7W) Effective Date(s) Institution and Administration Paychecks for fiscal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1562-tier-6-pensionable-overtime-earnings-limit-fiscal-year-2017-18