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Garden City Union Free School District – Overtime (2016M-382)
… The Garden City Union Free School District is located in the Town of Hempstead in Nassau County. The District, which operates seven schools …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/garden-city-union-free-school-district-overtime-2016m-382Clarkstown Central School District – Time and Attendance Records (2017M-150)
… The Clarkstown Central School District is located in the Town of Clarkstown in Rockland County and operates 13 school buildings with …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/01/clarkstown-central-school-district-time-and-attendance-records-2017m-150Moriah Central School District – Internal Controls Over Leave Accruals (2014M-84)
… Background The Moriah Central School District is located in the Towns of Crown Point, Moriah and Westport in Essex County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/moriah-central-school-district-internal-controls-over-leave-accrualsDepew Union Free School District – Investment Program (2023M-77)
… (BA) and District officials did not invest available funds in financial institutions that offered higher interest rates, … for the District to realize approximately $487,000 in additional interest earnings. Had the District realized …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/depew-union-free-school-district-investment-program-2023m-77Village of Green Island – Water Fund Financial Condition (2015M-237)
… 2015. Background The Village of Green Island is located in Albany County and has a population of approximately 2,600. … Key Findings The water fund balance has continuously been in a deficit position. The Board has not developed a …
https://www.osc.ny.gov/local-government/audits/village/2015/12/31/village-green-island-water-fund-financial-condition-2015m-237Village of Irvington – Selected Financial Activities (2015M-265)
… Purpose of Audit The purpose of our audit was to examine cell tower revenues and the … June 1, 2013 through June 30, 2015. Background The Village of Irvington is located in the Town of Greenburgh in …
https://www.osc.ny.gov/local-government/audits/village/2016/01/08/village-irvington-selected-financial-activities-2015m-265Village of Springville – Procurement (2016M-330)
… 24, 2016. Background The Village of Springville is located in Erie County and has a population of approximately 4,300. … officials did not always ensure that purchases were made in compliance with the requirements of the purchasing policy. …
https://www.osc.ny.gov/local-government/audits/village/2016/12/16/village-springville-procurement-2016m-330State Agencies Bulletin No. 1792
… earnings limit for Tier 6 ERS members for calendar year 2020 is $17,067.00. Affected Employees Employees who are … of the Laws of 2018, the OT cap increases each calendar year. The amount of the increase is based on the increase in the Consumer Price Index for the one year period ending September 30 of the previous year. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1792-tier-6-pensionable-overtime-earnings-ot-limit-calendar-year-2020Town of Hamburg - Woodlawn Beach State Park Receipts (2019M-79)
… Daily tally and gate summary sheets for entrance fees were not accurately completed. As a result, we were unable to determine whether employees properly collected fees for … all tags issued. Rental fees were not accurately entered in the financial system, as the rental agent does not provide …
https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-hamburg-woodlawn-beach-state-park-receipts-2019m-79Bond Anticipation Notes (BANs) Renewals Issued 2015 Through 2020
… expenses by the end of the next succeeding fiscal year or later, rather than the end of the current fiscal year. Memo Bill Text Status … Provides financial and …
https://www.osc.ny.gov/legislation/bond-anticipation-notes-bans-renewals-issued-2015-through-2020DiNapoli: Remember to Read Fine Print on Gift Cards This Holiday Season
… said New Yorkers should use their gift cards within a year of purchase to avoid inactivity fees and register cards … property after five years of dormancy. In State Fiscal Year 2017-18, more than $11.6 million from gift cards was … season, many of them go unused," said DiNapoli. "Last year, my office received nearly $12 million from dormant gift …
https://www.osc.ny.gov/press/releases/2018/11/dinapoli-remember-read-fine-print-gift-cards-holiday-seasonState Agencies Bulletin No. 902
… supply, and agencies will not be required to stock, blank forms for this purpose. Replacement Form W-2s will be … of the four-part Form W-2 for 2005, 2006 and 2007 in the “Forms” section of the OSC website. (The link to this secure … the user selects the appropriate year and the .PDF fillable W-2 will appear. Agencies are required to fill in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/902-new-procedure-reissue-prior-year-form-w-2-tax-years-2005-2006-and-2007Tuition Assistance Program – Wagner College
… Purpose To determine whether Wagner College officials complied with the Education Law and the … are responsible for certifying student eligibility. Wagner College (Wagner) is a four-year private college located on …
https://www.osc.ny.gov/state-agencies/audits/2016/05/19/tuition-assistance-program-wagner-collegeState Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Brewster-Southeast Joint Fire District, Village of … of $59.2 million to balance its budget. Police overtime costs could potentially be over budget by as much as $2.5 … up to $9.8 million for water fund improvements. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-municipal-auditsUnified Court System Bulletin No. UCS-231
… To inform agencies of the processing of the 2016 Prepaid Legal Service Benefit. Affected Employees Employees … certain fringe benefits including employer-funded group legal service benefits are considered taxable income. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-231-prepaid-legal-service-benefit-unified-court-system-ucsState Comptroller DiNapoli Releases Municipal Audits
… of Avon , Town of Bolton , McLean Fire Department , South Farmingdale Fire District , Westchester County … reporting forms before submitting money to the treasurer. South Farmingdale Fire District – Financial Condition and …
https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-municipal-audits-1State Agencies Bulletin No. 1243
… responsibility regarding new enrollment into the Optional Retirement Plan (7Z TIAA/CREF) Affected Employees Employees … 6. This new Tier applies to employees joining a retirement system after March 31, 2012. Effective with the first checks in April 2013, the legislation requires the employee contribution rate to be based on the employees’ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1243-tier-6-tiaa-retirement-contribution-rate-changesNew York City School-Based Health Centers – Security and Controls Over Medications and Related Supplies
… arrange the return of medications at the end of the school year. The sampled Centers’ return of expired drugs to the …
https://www.osc.ny.gov/state-agencies/audits/2015/01/08/new-york-city-school-based-health-centers-security-and-controls-over-medications-andUnified Court System Bulletin No. UCS-220
… To inform agencies of the processing of the 2015 Prepaid Legal Service Benefit. Affected Employees Employees … certain fringe benefits including employer-funded group legal service benefits are considered taxable income. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-220-prepaid-legal-service-benefit-unified-court-system-ucsSelected Employee Travel Expenses
… agencies spend between $100 million and $150 million each year on travel expenses. These expenses, which are … incurred over $100,000 in travel expenses during our three-year audit period. We examined charges made to one City … charged to the Fleet Manager's travel card for the three-year audit period, $114,351 was expended to replenish E-ZPass …
https://www.osc.ny.gov/state-agencies/audits/2014/02/25/selected-employee-travel-expenses