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Bellmore-Merrick Central High School District – Payroll (2023M-87)

… (District) officials accurately paid employees’ salaries and wages. Audit Results Based on our review, District officials accurately paid salaries and wages to 58 employees totaling $609,317 of the $127.3 …

https://www.osc.ny.gov/local-government/audits/school-district/2023/10/27/bellmore-merrick-central-high-school-district-payroll-2023m-87

Volunteer Firemen’s Benevolent Association of North Tonawanda – Foreign Fire Insurance Tax Moneys (2014M-208)

… Benevolent Association of North Tonawanda is located in the City of North Tonawanda and was established in 1903 by a special act of the State Legislature, which was subsequently amended in 1906. The Association is governed by a nine-member Board …

https://www.osc.ny.gov/local-government/audits/city/2014/10/31/volunteer-firemens-benevolent-association-north-tonawanda-foreign-fire-insurance-tax

Awarding and Oversight of Statewide Interoperable Communications Grants (Follow-Up)

To determine the extent of implementation of the three recommendations included in our initial audit report Awarding and Oversight of Statewide Interoperable Communications Grants Report 2016S90

https://www.osc.ny.gov/state-agencies/audits/2018/11/13/awarding-and-oversight-statewide-interoperable-communications-grants-follow

Administration of Fellowship Leaves (Follow-Up)

… instructional staff were awarded for authorized purposes and in compliance with all applicable requirements. We found … improvements were needed to protect taxpayer dollars and the integrity of CUNY’s fellowship leave program. For … listing all fellowships granted during our audit period, and we found instances where fellowships were granted to …

https://www.osc.ny.gov/state-agencies/audits/2016/02/17/administration-fellowship-leaves-follow

State Agency Small-Dollar Purchases (Follow-Up)

… of implementation of the three recommendations included in our initial audit report, State Agency Small-Dollar Purchases (2009-S-56). Background In our initial audit report, which was issued on September 9, … of implementation of the three recommendations included in our initial report. Key Findings OGS officials made …

https://www.osc.ny.gov/state-agencies/audits/2013/11/21/state-agency-small-dollar-purchases-follow

Town of Hempstead Sanitary District Number 14 – Board Oversight (2017M-40)

… Town of Hempstead Sanitary District Number 14 is located in the Town of Hempstead in Nassau County. The District is governed by an elected … the Office of the State Comptroller. Key Recommendations In accordance with General Municipal Law, adopt a code of …

https://www.osc.ny.gov/local-government/audits/district/2017/06/02/town-hempstead-sanitary-district-number-14-board-oversight-2017m-40

Partial Lump Sum Payment at Retirement – Divorce and Your Benefits

… portion of their retirement benefit as a Partial Lump Sum (PLS) payment at retirement, in exchange for a permanently reduced monthly pension benefit. They must also elect a pension payment option for the payment of their monthly benefit. Read about …

https://www.osc.ny.gov/retirement/members/divorce/partial-lump-sum-payment-retirement

XIII.1 Employee Expense Reimbursement Overview – XIII. Employee Expense Reimbursement

… expenses will be reimbursed through the Travel and Expense module in the Statewide Financial System (SFS). Employee expenses reimbursed through the Travel and Expense module include travel expenses, claims for damages, … Some reimbursable expenses such as clothing allowances and moving expenses are reimbursed via payroll. Tuition …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii1-employee-expense-reimbursement-overview

City of Little Falls – Financial Condition (2021M-54)

… and officials had to rely on loans for cash flow. Errors in the 2020 accounting records make it difficult for …

https://www.osc.ny.gov/local-government/audits/city/2021/06/25/city-little-falls-financial-condition-2021m-54

Andes Central School District – Financial Management (2013M-250)

… The Andes Central School District (District) is located in Delaware County. The District is governed by a Board of … levels. They have appropriated funds they have not used in four of the last five fiscal years (2008-09 through … officials used $205,000 of appropriated fund balance in 2011-12, their unreserved fund balance increased to almost …

https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/andes-central-school-district-financial-management-2013m-250

North Shore Public Library – Financial Condition (2013M-344)

… 2013. Background The North Shore Public Library is located in the Towns of Riverhead and Brookhaven in Suffolk County and is governed by an elected five-member … Key Findings The Library retained excessive fund balance in each of the fiscal years 2006-07 through 2011-12, ranging …

https://www.osc.ny.gov/local-government/audits/library/2014/03/28/north-shore-public-library-financial-condition-2013m-344

Town of Oyster Bay - Financial Condition Management (2020M-74)

… funds were established. The Town has nearly $605 million in outstanding debt, which is significantly more than … action. Appendix B includes our comments on issues raised in the Town’s response letter. … Determine whether the Town …

https://www.osc.ny.gov/local-government/audits/town/2020/09/04/town-oyster-bay-financial-condition-management-2020m-74

Addison Central School District – Financial Condition (2016M-30)

… Background The Addison Central School District is located in the Towns of Addison, Cameron, Canisteo, Erwin, Lindley, … Rathbone, Thurston, Troupsburg, Tuscarora and Woodhull in Steuben County. The District, which operates three schools … general fund appropriations by 9 percent, resulting in a combined operating surplus of $6.4 million. Appropriated …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/addison-central-school-district-financial-condition-2016m-30

Management of Energy Consumption

… 2012. Background Executive Order No. 111 (EO 111) issued on June 10, 2001, directs State agencies and public … could have saved approximately $930,000 in energy costs for 2010. Key Recommendations Develop and implement a plan to reduce energy consumption. Retain energy usage data for all OCFS facilities so reduction achievements can be …

https://www.osc.ny.gov/state-agencies/audits/2013/05/09/management-energy-consumption

Village of Airmont – Claims Auditing (2024M-1)

… – pdf] Audit Objective  Determine whether the Village of Airmont (Village) Board of Trustees (Board) audited claims to ensure they were … documentation to ensure they were appropriate. One member of the Village Board would not respond to our emails.  We …

https://www.osc.ny.gov/local-government/audits/village/2024/05/24/village-airmont-claims-auditing-2024m-1

DiNapoli: Local Sales Tax Collections Up 3.9% in May Compared to Last Year

… Local sales tax collections in New York state increased by 3.9% in May compared to the same month in 2023, according to data released today by State …

https://www.osc.ny.gov/press/releases/2024/06/dinapoli-local-sales-tax-collections-up-39-percent-in-may-compared-last-year

Kings Park Central School District – IT Asset Management (S9-22-13)

… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … officials cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. We … of approximately $4,800 were located but not inventoried. In addition, annual inventories were not conducted, IT …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/kings-park-central-school-district-it-asset-management-s9-22-13

Gloversville Enlarged School District – IT Asset Management (S9-22-12)

… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … officials cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. We … estimates of approximately $18,740 were not inventoried. In addition, annual inventories were not conducted and …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/gloversville-enlarged-school-district-it-asset-management-s9-22-12

Geneseo Central School District – IT Asset Management (S9-22-11)

… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … officials cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. We … and one printer (no cost recorded) were not inventoried. In addition, annual inventories were not conducted and …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/geneseo-central-school-district-it-asset-management-s9-22-11

Freeport Union Free School District – IT Asset Management (S9-22-10)

… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … officials cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. We … costs of approximately $12,500 were not inventoried. In addition, annual inventories were not conducted, IT …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/freeport-union-free-school-district-it-asset-management-s9-22-10