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City of Auburn – Hydroelectric Power Operations and Software Management (2017M-99)
… March 9, 2017. Background The City of Auburn is located in Cayuga County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/city/2017/12/15/city-auburn-hydroelectric-power-operations-and-software-management-2017m-99Village of Massapequa Park – Claims Audit and Leave Accruals (2017M-193)
… audited claims for Village expenditures prior to payment and to determine whether Village officials ensured that leave accruals and payments were calculated correctly for the period June 1, … Park is located in the Town of Oyster Bay in Nassau County and is governed by an elected five-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-massapequa-park-claims-audit-and-leave-accruals-2017m-193North Warren Central School District – Financial Condition Management (2017M-197)
… The North Warren Central School District is located in Warren and Essex counties. The District has approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/north-warren-central-school-district-financial-condition-management-2017mJefferson Central School District – Fund Balances (2015M-236)
… one school with approximately 250 students, is governed by an elected five-member Board of Education. General fund … excess funds to unrestricted fund balance, where allowed by law, or use the reserve funds for their designated …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/jefferson-central-school-district-fund-balances-2015m-236Huntington Union Free School District – Financial Condition (2015M-356)
… revenues exceeded expenditures by as much as $4.1 million and no amount of appropriated fund balance was used to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/huntington-union-free-school-district-financial-condition-2015m-356Hermon-DeKalb Central School District – Segregation of Duties (2016M-35)
… one school with approximately 400 students, is governed by an elected nine-member Board of Education. Budgeted … Require the periodic review of journal entries prepared by the Business Manager. System administrator …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/hermon-dekalb-central-school-district-segregation-duties-2016m-35Applying for Previous or Military Service Credit – Career Plan
… To receive credit for any type of previous or military service, send a written … much information as you can about the period of employment for which you are seeking credit. We will determine your … the credit and any cost involved. Requesting credit for your previous public employment as early in your career …
https://www.osc.ny.gov/retirement/publications/1642/applying-previous-or-military-service-creditCost-of-Living Adjustment – Career Plan
… for five or more years; Age 55 or older and retired for ten or more years (generally applies to members in special …
https://www.osc.ny.gov/retirement/publications/1642/cost-living-adjustmentCost-of-Living Adjustment – New Career Plan
… for five or more years; Age 55 or older and retired for ten or more years (generally applies to members in special …
https://www.osc.ny.gov/retirement/publications/1515/cost-living-adjustmentApplying for Previous or Military Service Credit – New Career Plan
… Bureau. Please include as much information as you can about the period of employment for which you are seeking …
https://www.osc.ny.gov/retirement/publications/1515/applying-previous-or-military-service-creditAccounts Payable Advisory No. 21
… a Master Contract ID on a voucher. As stated in Advisory Number 8 ( One Invoice Per Voucher – Business Units ) … contract. Business Units should not split invoices to reference separate Master Contract IDs; instead, Business … invoices for each master contract purchase. A voucher can reference many purchase orders; however, each purchase order …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/21-master-contractsTown of Chemung – Conflict of Interest (2022M-176)
… report – pdf] Audit Objective Determine whether any Town of Chemung (Town) officials had prohibited interests in Town … contracts. Key Findings Two Board members are the owners of two separate auto service corporations which provided … qualified as a contract with the Town. As sole owners of the auto service corporations, the Board members were …
https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-chemung-conflict-interest-2022m-176State Comptroller DiNapoli Statement on Signing of New Legislative Package on Gun Control
… Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-statement-signing-new-legislative-package-gun-controlTown of Pulteney – Information Technology (2021M-28)
… report - pdf] Audit Objective Determine whether Town of Pulteney (Town) officials adequately safeguarded Town … a comprehensive IT contingency plan to minimize the risk of data loss or suffering a serious interruption of services. Monitor the use of IT resources or provide IT …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-information-technology-2021m-28Newfane Central School District – Financial Management (2020M-88)
… limit. $13.4 million was improperly restricted in two reserves: $12.6 million in the employee benefit accrued … to comply with the legal limit and use the excess funds in a manner that benefits taxpayers. Return funds improperly …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/newfane-central-school-district-financial-management-2020m-88City of Middletown - Information Technology (2018M-235)
… use and online banking. Develop written procedures for managing system access that include periodically …
https://www.osc.ny.gov/local-government/audits/city/2020/01/03/city-middletown-information-technology-2018m-235Oysterponds Union Free School District - Financial Management (2019M-217)
… unassigned fund balance to comply with the statutory limit in a manner that benefits District taxpayers. Develop and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/oysterponds-union-free-school-district-financial-management-2019m-217Bethpage Union Free School District - Extra-Classroom Activity Funds (2019M-213)
… treasurers and advisors failed to maintain pre-numbered tickets and receipts, statement of profit and loss forms, and … and payments were not properly approved. Middle school bank reconciliations were performed incorrectly, … Key Recommendations Ensure pre-numbered receipts and tickets are issued for all ECA fund events, and issue …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/07/bethpage-union-free-school-district-extra-classroom-activity-funds-2019mTown of Alexandria - Redwood Water and Sewer District Charges (2019M-90)
… in the water and sewer ordinances did not conform to applicable State law. We reviewed water and sewer billings … during our audit period, but officials have taken measures to obtain more reliable readings. Key Recommendations Update the ordinances to clearly define and specify all charges and ensure they …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-redwood-water-and-sewer-district-charges-2019m-90Village of Medina – Ambulance Service Billings (2014M-326)
… Purpose of Audit The purpose of our audit was to review ambulance … 10, 2014. Background The Village of Medina is located in Orleans County and has a population of approximately … and the billing rates did not agree or the billing agent’s records did not indicate the rate charged for the services …
https://www.osc.ny.gov/local-government/audits/village/2015/05/01/village-medina-ambulance-service-billings-2014m-326