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Town of Lyndon – Purchasing (2013M-149)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over … 1, 2012, through April 26, 2013. Background The Town of Lyndon is located in Cattaraugus County and has 700 … resolution directed Town officials to consult the Office of the State Comptroller’s publications for guidance. …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyndon-purchasing-2013m-149NYS Comptroller DiNapoli Statement on Major Support for Racial Equity Audit at Amazon
… and the New York State Common Retirement Fund’s request for an independent review of the company’s policies and … from 44.18% of Amazon shareholders, an immense success for a first-time proposal. If CEO Jeff Bezos’ shares … address racial diversity, equity and inclusion. It's time for Amazon to listen to its investors and take steps to …
https://www.osc.ny.gov/press/releases/2021/05/nys-comptroller-dinapoli-statement-major-support-racial-equity-audit-amazonCity of Oneonta – Departmental Collections (2013M-13)
… Purpose of Audit The purpose of our audit was to review selected cash receipts processes … January 1, 2011, to November 15, 2012. Background The City of Oneonta has approximately 14,000 residents and is located …
https://www.osc.ny.gov/local-government/audits/city/2013/04/12/city-oneonta-departmental-collections-2013m-13Travel/Conference Claim Requirements – Travel and Conference Expense Management
… sufficient information for the auditing body or official to determine whether it represents a lawful and proper … by the employee. The same audit requirements apply to vouchers submitted by all travelers, including members of … generally should include: A copy of the approval form for travel or conference attendance (and if the traveler …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/travelconference-claim-requirementsState Comptroller DiNapoli Releases State Audits
… by the Sept. 2015 implementation date. In response to the audit, DOH officials provided additional guidance to these plans and subsequently reported that the … Programs (2015-S-58) OTDA provided adequate support and guidance to contractors to assist them in reporting Wage …
https://www.osc.ny.gov/press/releases/2016/04/state-comptroller-dinapoli-releases-state-auditsWarwick Valley Central School District – Potential Operational Efficiencies (2012M-245)
… Purpose of Audit The purpose of our audit was to review the District’s transportation and … in Orange County. The District is governed by the Board of Education, which comprises seven elected members. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/warwick-valley-central-school-district-potential-operational-efficienciesSouthold Union Free School District – Claims Processing (2013M-183)
… examine the claims auditing process for the period July 1, 2011, to April 30, 2013. Background The Southold Union Free …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/23/southold-union-free-school-district-claims-processing-2013m-183Hammond Central School District – Financial Management (2024M-70)
… fund balance that was not needed. Did not follow legal requirements when they used reserves funds totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/hammond-central-school-district-financial-management-2024m-70Village of Cedarhurst – Transparency of Fiscal Activities (S9-24-19)
… – pdf] Audit Objective Determine whether the Village of Cedarhurst (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-cedarhurst-transparency-fiscal-activities-s9-24-19Village of Hoosick Falls – Transparency of Fiscal Activities (S9-24-16)
… results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board’s ineffective oversight resulted in a lack of transparency with the public regarding the … required by GML Section 30 and Village Law Section 4-408. In addition, timely accounting records and water, sewer and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-hoosick-falls-transparency-fiscal-activities-s9-24-16Delaware Academy Central School District at Delhi – Financial Management (2024M-21)
… whether the Delaware Academy Central School District at Delhi (District) Board of Education (Board) and District … whether the Delaware Academy Central School District at Delhi District Board of Education Board and District …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/delaware-academy-central-school-district-delhi-financial-management-2024mPine Bush Central School District – Claims Audit Process (2017M-171)
… determine whether claims were adequately documented, were for appropriate purposes and were properly audited and approved prior to payment for the period July 1, 2016 through June 30, 2017. Background … a seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $112.4 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/pine-bush-central-school-district-claims-audit-process-2017m-171Town of Stafford - Procurement (2018M-134)
… Key Findings The Board has not developed an adequate procurement policy. Officials did not always obtain quotes in compliance with the procurement policy. The Town may realize cost savings by …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-stafford-procurement-2018m-134Central Valley School District - Separation Payments (2018M-153)
… employees’ separation payments. Key Findings We reviewed all 37 separation payments totaling $516,017 made to eligible … of separation payment calculations was performed for all payments processed in the payroll system during the audit … Establish procedures to provide an independent review of all employee separation payments to ensure they are …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/14/central-valley-school-district-separation-payments-2018m-153West Buffalo Charter School - Payroll (2018M-72)
… did not update employee salaries included in offer of employment letters when salary changes were made. The …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/06/15/west-buffalo-charter-school-payroll-2018m-72Columbia County – Procurement (2017M-249)
… determine whether the County procured goods and services in accordance with General Municipal Law and the County’s procurement policy for the period January 1, 2016 through July 17, 2017. … There are no recommendations as a result of this audit. … Columbia County Procurement 2017M249 …
https://www.osc.ny.gov/local-government/audits/county/2018/02/02/columbia-county-procurement-2017m-249Ulster County Department of Social Services Preschool and Children and Family Services Units – Claims Processing (2017M-253)
… supported, audited and paid in accordance with contracts for the period January 1, 2016 through July 24, 2017. … Services, which employs approximately 300, is responsible for providing early intervention and preschool education programs and for providing children and family services. The County is …
https://www.osc.ny.gov/local-government/audits/county/2018/01/26/ulster-county-department-social-services-preschool-and-children-and-familyJohnsonville Fire District – Claims Processing (2017M-190)
… for valid purposes for the period January 1, 2016 through June 30, 2017. Background The Johnsonville Fire District is a …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/01/05/johnsonville-fire-district-claims-processing-2017m-190Challenging a Determination – En-Con Police Officers Plan
… We can pay only those benefits authorized by law, and cannot pay you any benefits if you do not meet all the … denied or improperly calculated, you may request a hearing and redetermination to be held before an independent … New York area. … EnCon Police Officers Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383b …
https://www.osc.ny.gov/retirement/publications/1822/challenging-determinationChallenging a Determination – Basic Plan with Increased-Take-Home-Pay (ITHP)
… We can pay only those benefits authorized by law, and cannot pay you any benefits if you do not meet all the … denied or improperly calculated, you may request a hearing and redetermination to be held before an independent … New York area. … Basic Plan with Increased TakeHome Pay for PFRS Tier 1 2 3 Article 11 5 and 6 members under Sections …
https://www.osc.ny.gov/retirement/publications/1511/challenging-determination