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Town of Otselic – Selected Financial Operations (2012M-220)
… $450,000. Key Finding The Board and Supervisor did not meet their fiscal oversight responsibilities. Nearly …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-otselic-selected-financial-operations-2012m-220Manorville Fire District – Board Oversight and Fuel (2016M-411)
… approximately $1.8 million. Key Findings The District has not established adequate written policies and procedures … cash receipts and disbursements. The District has not adequately segregated the Secretary-Treasurer's duties. District officials did not maintain complete and accurate fuel inventory records. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/10/manorville-fire-district-board-oversight-and-fuel-2016m-411Tier 6 Defined Contribution Plan Option
… plan for their retirement benefits, if: They are not represented by a union and Their salary at the time they … For Agency/Employer at the top of the page. You can also call the plan administrator at 518-320-1430. (Rev. 7/18) … …
https://www.osc.ny.gov/retirement/employers/tier-6-defined-contribution-plan-optionBayport Fire District – Credit Card Use (2016M-394)
… allows for cash advances of up to $1,000 per card per day. Not all purchases contained documentation verifying the … credit limits. Ensure that credit card accounts do not allow cash advances. Monitor credit card purchases to …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/bayport-fire-district-credit-card-use-2016m-394Ballston Lake Fire District – Length of Service Awards Program Service Credit (2016M-379)
… Length of Service Awards Program (LOSAP) service credit for the period January 1, 2015 through July 31, 2016. … Board of Fire Commissioners. Budgeted appropriations for 2015 were approximately $184,000. Key Findings In 2015 … District policy, and the District did not award points for participation in miscellaneous activities in accordance …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/17/ballston-lake-fire-district-length-service-awards-program-service-creditWading River Fire District – Gasoline Credit Cards (2017M-5)
… Purpose of Audit The purpose of our audit was to examine the District’s gasoline card purchases for the period January 1, 2015 … and separate from the Towns of Riverhead and Brookhaven, in Suffolk County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/wading-river-fire-district-gasoline-credit-cards-2017m-5Campbell-Savona Central School District – Budget Review (B2-13-12)
… expenditure projections in the District’s tentative budget for the 2013-14 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/campbell-savona-central-school-district-budget-review-b2-13-12Plattekill Public Library – Procurement and Investment of Funds (2020M-143)
… The Board did not: Ensure required quotes were obtained for the purchase of security cameras. Adopt a procurement … services. As a result, officials did not seek competition for six professional service providers receiving payments … professional services and ensure competition is obtained for such services. Ensure future investments are made in …
https://www.osc.ny.gov/local-government/audits/library/2021/04/16/plattekill-public-library-procurement-and-investment-funds-2020m-143Town of Mount Pleasant – Financial Condition (2013M-303)
… as a financing source for operations. The Board did not adopt a policy, or ensure that procedures were in place, … appropriated in the budgets exceeded the amounts actually available; as a result, the Board did not adopt structurally balanced budgets. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-mount-pleasant-financial-condition-2013m-303Town of Rensselaerville - Real Property Tax Exemption Administration (2019M-207)
… select real property tax exemptions. Key Findings Of the 252 granted exemptions we reviewed totaling approximately $7.3 million of assessed value, 97 exemptions (38 percent), valued at … $2.4 million in assessed value, lacked one or more pieces of supporting documentation to verify their eligibility …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-rensselaerville-real-property-tax-exemption-administration-2019m-207Town of North East – Internal Controls Over Information Technology (2013M-31)
… assess internal controls over information technology (IT) for the period January 1, 2011, to November 15, 2012. … four Board members and the Supervisor. The Town’s budget for the 2012 fiscal year was approximately $1 million. Key … designate the Town officials and/or employees responsible for implementing the policy. Adopt a comprehensive disaster …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-north-east-internal-controls-over-information-technology-2013m-31Copiague Fire District – Procurement (2020M-114)
… conflicts of interest existed. No competition was sought for professional services. Officials paid the 12 providers … The District has been contracting with the company for about 10 years. Key Recommendations Provide guidance for procuring professional services through a competitive …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/copiague-fire-district-procurement-2020m-114New York State Comptroller DiNapoli: Statement on Arrest of Morris Central School District Official
… the Federal Bureau of Investigation and the New York State Police. “School districts are struggling to make ends meet …
https://www.osc.ny.gov/press/releases/2020/09/new-york-state-comptroller-dinapoli-statement-arrest-morris-central-school-district-officialOverview – Legacy Reporting
… should only report enrolled NYSLRS members. You should not report withdrawn members or retirees who have returned to … of our Hiring Public Retirees page .) Additionally, do not report contractors or consultants working for you. (To …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/overviewBradford Volunteer Fire Company, Inc. – Apparent Misappropriation of Funds (2016M-91)
… audit was to evaluate the Company’s financial operations for the period January 1, 2014 through September 17, 2015. … The Bradford Volunteer Fire Company, Inc. is a not-for-profit organization that provides fire protection and … four-member Board of Directors. Budgeted appropriations for 2015 totaled $100,000. Key Findings The Board did not …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/bradford-volunteer-fire-company-inc-apparent-misappropriationHawthorne Cedar Knolls Union Free School District – Internal Controls Over Wire Transfers (2016M-183)
… controls over the District’s wire transfer process for the period July 1, 2014 through March 21, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled $22 million. Key Findings … District officials have not developed written procedures for wire transfers; there is also a lack of segregation of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hawthorne-cedar-knolls-union-free-school-district-internal-controls-overDeer Park Union Free School District – Fuel and Vehicle Inventory (2023M-152)
… fuel usage. Key Findings District officials did not adequately maintain vehicle inventory or monitor fuel usage. As a result, vehicles and fuel were not properly accounted for. Officials did not: Maintain accurate inventory records of vehicle …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/deer-park-union-free-school-district-fuel-and-vehicle-inventory-2023m-152Genesee Community Charter School – Revenue Billing and Collection (2013M-61)
… collected, recorded, and reported. However, the School has not developed procedures to segregate the collecting, …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/10/genesee-community-charter-school-revenue-billing-and-collection-2013m-61Lynbrook Union Free School District – Medicaid Reimbursements (2022M-81)
… claim procedures or provide supervision over the Medicaid claiming process. Did not take steps to identify students …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/lynbrook-union-free-school-district-medicaid-reimbursements-2022m-81State Agencies Bulletin No. 2128
The purpose of this bulletin is to notify agencies of the new NYSRide pretax parking deduction code 511
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2128-new-deduction-code-511-new-york-state-nys-ride-pre-tax-parking