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2019 Annual Audit
… in 2019 - the Uninsured Employers Fund, the Special Fund for Disability Benefits, the Second Injury Fund, and the Fund for Reopened Cases. The Board completed its transition from … in April 2018 and processed all claim payments in the SFS for all of 2019. Key Findings Our Office identified 1,208 …
https://www.osc.ny.gov/state-agencies/audits/2021/05/19/2019-annual-auditState Agencies Bulletin No. 1881
… are affected. Background The OT limit for Tier 6 began in State fiscal year 2012-13 at $15,000. The limit increases … Consumer Price Index on December 31 of the previous year. In 2018, the maximum amount of OT that can be included in the final average salary of a Tier 6 member was changed from fiscal year to calendar year as a result of Chapter 368 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1881-2021-tier-6-ot-limit-and-plan-year-changes-nyc-retirement-systemsTown of Columbus – Budget Development Practices (2012M-225)
… highway funds to determine if the budgets were reasonable for the period January 1, 2011, to August 1, 2012. Background … members, governs the Town. The Town’s annual budget for the 2012 fiscal year is $770,000. Key Findings The Board … revenues in fiscal year 2012, its adopted budget for 2013 is more closely based on realistic revenue and …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-columbus-budget-development-practices-2012m-225Jefferson County Industrial Development Agency (JCIDA) – Project Approval and Monitoring (2020M-70)
… or complete adequate cost-benefit analyses (CBAs) for proposed projects before approving them. Charge some … reported capital investment and salary information for reliability or compare it to estimates in project … supported by adequate documentation, provided to the Board for evaluation and compared to project goals as stated in …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/10/02/jefferson-county-industrial-development-agency-jcidaHealth and Safety of Children in Foster Care (Follow-Up)
… Objective To determine the extent of implementation of the six recommendations included in our initial audit report, Health and Safety of Children in Foster Care (Report … that the New York City Administration for Children's Services ( ACS) lacked the tools to ensure that agencies …
https://www.osc.ny.gov/state-agencies/audits/2019/12/18/health-and-safety-children-foster-care-followGroton Central School District – Financial Management (2014M-288)
… audit was to examine the District’s financial activities for the period July 1, 2013 through August 21, 2014. … two schools with 833 students. Budgeted appropriations for the 2014-15 fiscal year are approximately $18.8 million. … funds have excessive balances and no plans or policies for the use of the reserves. Over the last four years, the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/09/groton-central-school-district-financial-management-2014m-288Albany County Department of Weights and Measures – Potential Revenue Enhancement and Internal Controls Over Cash Receipts (2013M-278)
… receipts process of the Department of Weights and Measures for the period of January 1, 2012 through April 30, 2013. … Department should conduct and a graduated fine schedule for violations. Establish written policies and procedures to … trail capabilities and review monthly audit trail reports for unusual activity. … Albany County Department of Weights …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/albany-county-department-weights-and-measures-potential-revenue-enhancement-andVillage of Round Lake – Budgeting Practices and Financial Condition (2015M-26)
… 31, 2014. Background The Village of Round Lake is located in the Town of Malta, Saratoga County, and has a population … balance and significant unplanned repair costs resulted in a decline in water fund balance from $164,063 at the start of the …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-round-lake-budgeting-practices-and-financial-condition-2015m-26East Meadow Union Free School – Overtime (2022M-118)
… officials exceeded the Department’s overtime budget from 2018-19 through 2021-22 by $1,107,396. District … Ensure all non-emergency overtime is preapproved in writing, properly documented and monitored. Adopt a … year. District officials disagreed with certain findings in our report. Appendix C includes our comments on issues …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/east-meadow-union-free-school-overtime-2022m-118Erie 1 Board of Cooperative Educational Services – Part-Time Temporary Employee Payroll (2022M-167)
… officials did not properly approve or monitor agreements for PTEs . Without adequate controls over PTEs, the Board … governing PTEs and identify the individuals responsible for implementing controls and monitoring for compliance. Require agreements to be approved prior to …
https://www.osc.ny.gov/local-government/audits/boces/2023/03/17/erie-1-board-cooperative-educational-services-part-time-temporary-employee-payrollChappaqua Central School District - Fixed Assets (2022M-186)
… (District) officials properly monitored and accounted for fixed assets. Key Findings District officials did not … and inaccurate records and did not perform a physical inventory count since 2018. Of the 164 assets reviewed, 148 … $220,708 were not recorded on the District’soriginal asset list. 18 assets totaling $25,022 did not have asset …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/chappaqua-central-school-district-fixed-assets-2022m-186Rochester Academy Charter School – Credit Cards (2022M-208)
… credit card charges were properly approved, supported and for School purposes. Key Findings School officials did not … charges were properly approved, adequately supported and for School purposes. Officials did not perform an effective … knowing what was purchased or whether the charges were for appropriate School purposes. 35 percent (169 totaling …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/rochester-academy-charter-school-credit-cards-2022m-208XI.12.D Closing Contracts – XI. Procurement and Contract Management
… Office of the State Comptroller (OSC) can close a contract in the Statewide Financial System (SFS), regardless of … are associated with the contract. All purchase orders are in either “Cancelled” or “Complete” status. No retainage is … to close purchase orders associated with contracts in a timely fashion by disencumbering excess funds and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12d-closing-contractsWayne Central School District – Property Disposal (2021M-161)
… do not have assurance that they received the best value for this property. We noted similar deficiencies in our 2014 … more comprehensive written policy and detailed procedures for the sale and disposal of District property to ensure that the District receives the best possible value for its surplus property. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/wayne-central-school-district-property-disposal-2021m-161Clifton Park Water Authority – Water Charges (2015M-247)
… Purpose of Audit The purpose of our audit was to review the Authority’s internal controls … water supply and distribution facilities for the benefit of the residents of the Towns of Clifton Park and Malta. The …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/22/clifton-park-water-authority-water-charges-2015m-247Warren County Local Development Corporation – Revolving Loan Program (2021M-102)
… complete report - pdf ] Audit Objective Determine whether the Warren County Local Development Corporation (Corporation) officials provided adequate … loans, we found: Fourteen loan files did not have required and/or other supporting documentation. Eleven loan files did …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/12/22/warren-county-local-development-corporation-revolving-loanNew Hartford Central School District – Payroll (2021M-149)
… Officials did not: Adequately segregate the duties of or establish adequate compensating controls over the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/new-hartford-central-school-district-payroll-2021m-149Phelps-Clifton Springs Central School District – Fuel Purchasing (2021M-19)
… Key Findings District officials did not purchase fuel in the most economical manner or seek competition when … gas station. The erroneous payments comprised $57,415 in taxes and $17,565 in finance charges and other fees. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/16/phelps-clifton-springs-central-school-district-fuel-purchasing-2021m-19Fairport Public Library – Financial Management (2014M-354)
… Purpose of Audit The purpose of our audit was to review the Library’s financial management for the period July 1, 2012 … Implement claims audit procedures to ensure that the Board audits and approves all claims for payment before …
https://www.osc.ny.gov/local-government/audits/library/2015/06/12/fairport-public-library-financial-management-2014m-354Harpursville Central School District – Financial Management (2013M-261)
… The Harpursville Central School District is located in five towns in Broome County and three towns in Chenango County. The … of the ensuing year’s budget during this period, ranging from 21 percent to 33 percent. The District has four reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/03/harpursville-central-school-district-financial-management-2013m-261