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Richland Fire District – Board Oversight (2016M-374)
… the State, distinct and separate from the Town of Richland in Oswego County. There is one fire company located within … tax, known as foreign fire insurance money, was placed in the District’s general fund checking account and … Key Recommendations Deposit foreign fire insurance money in a separate bank account so it will not be commingled with …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/richland-fire-district-board-oversight-2016m-374Accounts Payable Advisory No. 71
… the creation of Form 1099-NEC. Payors now report non-employee compensation on Form 1099-NEC rather than Form … data provided by agencies in the Statewide Financial System (SFS). On October 25, 2021, New York State will …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/71-processing-payments-subject-federal-reportingOswego School District Public Library – Selected Cash Receipts (2013M-397)
… in Oswego County, and is part of the North Country Library System. It is governed by a seven-member Board of Trustees …
https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397Rochester City School District – Payroll and Procurement (2016M-435)
… Purpose of Audit The purpose of our audit was to determine if the District properly … The Rochester City School District is located in the City of Rochester, Monroe County. The District, which is governed …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/10/rochester-city-school-district-payroll-and-procurement-2016m-435Pittsford Central School District – Security of Personal, Private and Sensitive Information (PPSI) on Mobile Computing Devices and Extracurricular Cash Records and Collections (2016M-92)
… The Pittsford Central School District is located in the Towns of Pittsford, Brighton, Mendon, Penfield and Perinton in Monroe County and the Town of Victor in Ontario County. The District, which operates nine schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/pittsford-central-school-district-security-personal-private-and-sensitiveSaranac Central School District – Payroll (2015M-298)
… or salaries to be paid; making changes to employees’ pay rates, withholdings and deductions and having access to … actual hours or days worked and Board-authorized hourly rates or annual salaries. Key Recommendations District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/saranac-central-school-district-payroll-2015m-298Housing Authority Administrative Expenditures (2016-MS-2)
… to serve and two tenant commissioners that are voted in by a group of their peers. The Board oversees an Executive … which allowed inappropriate expenditures to go undetected. In four of six authorities, we found either excessive … of knowledge of the travel policy by staff or expenditures in excess of those allowed by the existing travel policy; or …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/18/housing-authority-administrative-expenditures-2016-ms-2East Moriches Union Free School District - Budget Review (B7-15-5)
… charter school tuition fees and social security and Medicare taxes. We believe revenues from tuition payments … Calculate the payment of social security and Medicare taxes for applicable projected salaries at the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/09/east-moriches-union-free-school-district-budget-review-b7-15-5North Colonie Central School District – Claims Processing (2013M-9)
… automated clearing house (ACH) debits for payments made on behalf of District employees, totaling $554,458, during …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/29/north-colonie-central-school-district-claims-processing-2013m-9DiNapoli: Bombay Clerk Sentenced for Pocketing Justice Court Fees
… Town Court to three years’ probation and ordered to pay full restitution after his February 1 guilty plea to …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-bombay-clerk-sentenced-pocketing-justice-court-feesWhitney Point Central School District – Information Technology (2023M-179)
… nonstudent network user accounts and developed and adopted a comprehensive information technology (IT) contingency … are network user accounts not specifically assigned to a student (e.g., authorized staff, third-party vendors and … 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/school-district/2024/06/14/whitney-point-central-school-district-information-technology-2023m-179Stay Informed – Special 20- and 25-Year Plans
… Your retirement benefits are an important part of a solid … service credit and apply for retirement. Review your Member Annual Statement carefully and notify us of any errors …
https://www.osc.ny.gov/retirement/publications/1517/stay-informedJefferson County – Court and Trust Funds (2022-C&T-6)
… [read complete report – pdf] Purpose of Review The purpose of our review was to determine whether County … foreclosures and contract disputes resulting in a mechanic’s lien. These actions are recorded in the County Clerk’s … material discrepancies. Key Recommendations The Treasurer should: The Treasurer should ensure court and trust actions …
https://www.osc.ny.gov/local-government/audits/county/2022/11/23/jefferson-county-court-and-trust-funds-2022-ct-6Putnam County – Court and Trust Funds (2024-C&T-2)
… when implemented properly and consistently, provide a system of internal controls to account for and safeguard …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/03/29/putnam-county-court-and-trust-funds-2024-ct-2Village of Pomona – Transparency of Fiscal Activities (S9-24-17)
… results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: … required by GML Section 30 and Village Law Section 4-408. In addition, there was no evidence the Board reviewed and … are accurate. The Board’s ineffective oversight resulted in: A limited ability to oversee financial operations, An …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-pomona-transparency-fiscal-activities-s9-24-17Montauk Fire District – Board Oversight (2024M-117)
… has not filed the mandated Annual Financial Report (AFR) for fiscal years 2021, 2022 and 2023, and filed the 2020 AFR …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/montauk-fire-district-board-oversight-2024m-117Freeport Union Free School District – Financial Management (2024M-49)
… totaling $51.4 million for fiscal years 2019-20 through 2022-23. However, none of the appropriated fund balance or … contribution reserve has about $18.9 million, enough to pay annual expenses for almost 13 years. Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/freeport-union-free-school-district-financial-management-2024m-49Falconer Central School District – Financial Management (2024M-52)
… excess of the legal limit or to provide a funding source for capital projects without voter approval is misleading and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/falconer-central-school-district-financial-management-2024m-52CUNY Bulletin No. CU-471
… by Teamsters - Local 237 in Bargaining Units SB, SC, SE, SL, SM, SP,ST, SU, SV, SW, SX, SZ, TS, TT. Employees … TW, TX, U3, U6 $107.00 PL3 Teamsters- Local 237 SB, SC, SE, SL, SM, SP,ST, SU, SV, SW, SX, SZ, TS, TT $93.04 PL1 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-471-prepaid-legal-service-benefit-cuny-employeesCUNY Bulletin No. CU-453
… by Teamsters-Local 237 in Bargaining Units SB, SC, SE, SL, SM, SP,ST, SU, SV, SW, SX, SZ, TS, TT. Employees … TW, TX, U3, U6 $107.00 PL3 Teamsters- Local 237 SB, SC, SE, SL, SM, SP,ST, SU, SV, SW, SX, SZ, TS, TT $99.93 PL1 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-453-prepaid-legal-service-benefit-cuny-employees