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Bedford Central School District - Information Technology (2018M-164)

… access to ensure District users cannot control all phases of a transaction. Review and adjust the web filtering …

https://www.osc.ny.gov/local-government/audits/school-district/2018/10/26/bedford-central-school-district-information-technology-2018m-164

Town of Hartwick – Water District Operations (2017M-250)

… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that bills for water services were charged equitably to all system users for the period January 1, 2016 through … serviced the water meters. Water rents were not billed to some District users. Key Recommendations Continue working …

https://www.osc.ny.gov/local-government/audits/town/2018/05/04/town-hartwick-water-district-operations-2017m-250

Accounts Payable Advisory No. 8

… Agencies may have difficulty identifying overpayment of a single invoice to a vendor. Effective immediately, OSC will …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/8-one-invoice-voucher

Central Valley School District – Claims Audit (2015M-129)

… Background The Central Valley School District is located in the Towns of Columbia, Frankfort, German Flatts, Herkimer, Litchfield, Little Falls and Schuyler in Herkimer County. The District operates four schools and …

https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/central-valley-school-district-claims-audit-2015m-129

Urban Choice Charter School – Information Technology (2013M-53)

… Purpose of Audit The purpose of our audit was to examine the controls over information technology (IT) for the period July 1, 2010, to December 18, 2012. Background The Urban Choice Charter … the School’s computerized data and assets are safeguarded from internal and external threats. The Board has not …

https://www.osc.ny.gov/local-government/audits/charter-school/2013/05/17/urban-choice-charter-school-information-technology-2013m-53

State Agencies Bulletin No. 1918

… 410 Health Care Spending Account 416 Deferred Comp 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 426 …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1918-april-2019-retroactive-increase-agency-police-services-unit-apsu

State Comptroller DiNapoli Releases Audits

… responsibility for the program. A prior report, issued in April 2022, found monitoring and enforcement weaknesses in …

https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-audits

Onondaga Central School District - Financial Condition Management and Fuel Records (2018M-181)

… the District experienced unplanned operating surpluses in two of the three completed fiscal years reviewed. During …

https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/onondaga-central-school-district-financial-condition-management-and-fuel

Quogue Union Free School District – Financial Condition Management (2017M-196)

… Purpose of Audit The purpose of our audit was to determine whether the Board and District … $874,000 (13 percent) from 2012-13 through 2016-17. The retirement contribution reserve may be overfunded. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/quogue-union-free-school-district-financial-condition-management-2017m

Town of Frankfort - Board Oversight (2018M-58)

… health insurance benefits averaging $183,000 annually for elected officials in 2016 and 2017. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-frankfort-board-oversight-2018m-58

Vested Retirement Benefit – Special 20- and 25-Year Plans

… retirement benefit as soon as possible, file a retirement application as early as 90 days before you are eligible. If we receive your application after you become eligible, your vested retirement will be effective on the date we receive your application. Remember, it is up to you to file a retirement …

https://www.osc.ny.gov/retirement/publications/1517/vested-retirement-benefit

Vested Retirement Benefit – State Police Plan

… Eligibility If you leave public employment before retirement age, but have at least five years of service credit, you will be eligible for a vested retirement benefit when you do reach retirement age. Your benefit will be based on your service …

https://www.osc.ny.gov/retirement/publications/1518/vested-retirement-benefit

Incarcerated and Death Matches

… Purpose Our Office examined $1.4 billion in payments for more than 17 million in medical and other service charges … According to Workers’ Compensation Law Section 10(4), any person incarcerated upon conviction of a felony shall be deemed ineligible for all benefits. Furthermore, NYSIF will not pay for medical …

https://www.osc.ny.gov/state-agencies/audits/2017/08/09/incarcerated-and-death-matches

Altmar-Parish-Williamstown Central School District – Financial Condition (2015M-232)

… Hastings, Mexico, Orwell, Parish, Richland, West Monroe and Williamstown in Oswego County. The District, which … was approximately $29.8 million. Key Findings The Board and District officials did not develop reasonable budgets or … compliance with the Real Property Tax Law statutory limits and develop a formal plan to reduce the amount of …

https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/altmar-parish-williamstown-central-school-district-financial-condition

Dansville Central School District – Separation Payments (2016M-102)

… year totaled approximately $32.3 million. Key Findings Not all separation payments were made in accordance with … that adequate supporting documentation is attached to all separation payment claims. … Dansville Central School …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/dansville-central-school-district-separation-payments-2016m-102

Village of Alden – Ambulance Service Billing and Collection (2016M-321)

… Purpose of Audit The objective of our audit was to review ambulance service billing and collection procedures … July 27, 2016. Background The Village of Alden is located in Erie County. The Village, which has a population of … is approximately $2.3 million. Key Findings The Board has not adopted written policies and procedures for ambulance …

https://www.osc.ny.gov/local-government/audits/village/2017/01/06/village-alden-ambulance-service-billing-and-collection-2016m-321

Town of Greig – Long-Term Planning (2023M-13)

… (Board) established long-term plans and financial policies to manage the Town’s finances. Key Findings The Board did not … policies. As a result, the Board lacks important tools to project current and future operating and capital needs and … lack of properly functioning highway equipment contributed to the Town being unable to use more than $73,000 of …

https://www.osc.ny.gov/local-government/audits/town/2023/05/19/town-greig-long-term-planning-2023m-13

Town of Carroll – Town Clerk (2022M-20)

… The Clerks did not remit water rents and Clerk fees to the Town Supervisor (Supervisor) or to the appropriate State agencies by the 15th of each month. … a former Clerk held water rents totaling $94,200 for up to two months before remitting them to the Supervisor. Key …

https://www.osc.ny.gov/local-government/audits/town/2022/06/24/town-carroll-town-clerk-2022m-20