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Credit for Previous or Military Service – Regional State Park Police Plan
… You may be able to obtain credit for your previous public employment or military service. It … Before Your Date of Membership You may receive credit for working for a participating employer before you joined … of your military service. To determine your eligibility and the cost, if any, please send us a copy of your …
https://www.osc.ny.gov/retirement/publications/1867/credit-previous-or-military-serviceTown of Schaghticoke – Budgeting (2013M-239)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s budgeting practices for the period … The Board routinely relied on unexpended surplus funds to finance town-wide general, and certain water and sewer … adopted budgets that did not provide sufficient revenues to fund expenditures. As a result, unexpended surplus funds …
https://www.osc.ny.gov/local-government/audits/town/2013/12/06/town-schaghticoke-budgeting-2013m-239Town of Rhinebeck – Internal Controls Over Cash Management and Information Technology (2013M-36)
… Purpose of Audit The purpose of our audit was to examine internal controls over selected financial and operational areas for the period January 1, 2011, to June 22, 2012. Background The Town of Rhinebeck is located … million, respectively. Key Findings Town officials need to improve internal controls over cash management. Although …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-rhinebeck-internal-controls-over-cash-management-and-information-technologyRush-Henrietta Central School District – Financial Management and Separation Payments (2016M-49)
… Purpose of Audit The purposes of our audit were to evaluate the District’s financial management and … have not developed written policies or procedures to formalize the process for calculating, reviewing, … trends and other identified analysis. Review the reserves to determine if the amounts reserved are necessary and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/rush-henrietta-central-school-district-financial-management-andWarwick Valley Central School District – Potential Operational Efficiencies (2012M-245)
… cost savings and as much as $1.4 million in avoided future bus replacement costs. District officials can improve the … annually. Key Recommendations Reevaluate the design of the bus routes based on the actual number of students using the …
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)
… deliberate audit of each claim before the Board authorizes payment. Even though the claims auditor appeared to be … were for legitimate District purposes and audited prior to payment. Despite minor deficiencies that were discussed with … to be for a proper District purpose and audited prior to payment. However, purchase orders for six of the 25 claims …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/23/southold-union-free-school-district-claims-processing-2013m-183Fillmore Central School District – Reserve Funds (2016M-386)
… Central School District is located in the Towns of Allen, Birdsall, Caneadea, Centerville, Granger and Hume in …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/fillmore-central-school-district-reserve-funds-2016m-386Comptroller DiNapoli Releases Municipal Audits
… City of Oswego , Town of Owego , Town of Sidney , Town of South Bristol and Wyoming County . “In today’s fiscal … perform annual audits of the supervisor’s records. Town of South Bristol – Financial Management (Ontario County) The … City of Oswego Town of Owego Town of Sidney Town of South Bristol and Wyoming County …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-2State Comptroller DiNapoli Releases Audits
… Empire BlueCross BlueShield: Selected Payments for Special Items for the Period January 1, 2012 Through June 30, 2012 … Empire did not have adequate controls to ensure special items were paid according to contract provisions. As a … a net overpayment of $391,894 on 81 claims for special items. In a follow-up, auditors found Empire made …
https://www.osc.ny.gov/press/releases/2016/01/state-comptroller-dinapoli-releases-auditsXIV.14.L Asset Retirement Obligations – XIV. Special Procedures
… with the retirement (i.e., permanent removal from service) of a tangible capital asset. A government that has … in the current year If the asset was retired from service in the current year, any amounts that remain to be … associated with the retirement ie permanent removal from service of a tangible capital asset …
https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligationsOpinion 88-36
… COUNTY LAW, §650: A county sheriff is subject to the rule of strict or absolute liability for the loss of public … Article XIII, §13 provides that the county shall never be made responsible for the acts of the sheriff (see … who was responsible for the loss under the surety's right of subrogation; that is the surety will succeed to …
https://www.osc.ny.gov/legal-opinions/opinion-88-36Syosset Central School District - Payroll (2018M-42)
… officials have established adequate procedures over the payroll function to ensure that compensation paid and … Syosset Central School District Payroll 2018M42 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/syosset-central-school-district-payroll-2018m-42Berne-Knox-Westerlo Central School District - Monthly Records and Reports (2018M-82)
… financial information. Key Findings Detailed budget to actual reports are not provided to the Board timely. Bank reconciliations are not prepared … The Business Manager should ensure detailed budget to actual reports for revenue and expenditures are provided …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/berne-knox-westerlo-central-school-district-monthly-records-and-reportsAccounts Payable Advisory No. 60
… not limited to, obtaining a contract amendment prior to payment. If the contract amendment does not require OSC …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/60-referencing-expired-contractCayuga County – County Bridge Maintenance (S9-13-4)
… expenditures totaled $134 million in 2012. The County Highway Department is responsible for the maintenance and monitoring of bridges. This Department includes a Highway Superintendent and a senior engineer technician who … of bridges. The Department’s operating budget was $10.3 million for the 2012 fiscal year. The Department is …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/cayuga-county-county-bridge-maintenance-s9-13-4Town of Wawarsing – Payroll and Leave Accruals (2013M-202)
… payroll and the accumulation and use of leave accruals for the period January 1, 2011, to August 31, 2012. … and an elected Town Supervisor. The Town’s total budget for fiscal year 2013 was approximately $5.7 million for the general fund and $3.6 million for the highway fund. …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-wawarsing-payroll-and-leave-accruals-2013m-202State Comptroller DiNapoli Releases School Audits
… it's critical that schools make every dollar count," DiNapoli said. "By auditing school district and … Free School District – Financial Condition Management (Suffolk County) The district's budgeting practices included …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … Program (LOSAP) (Schenectady County) The district did not award accurate LOSAP credits because officials did not … Phelps – Financial Management (Ontario County) Officials have not developed adequate policies and procedures or …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-municipal-auditsArgyle Central School District – Internal Controls Over Payroll (2014M-051)
… sufficient oversight or monitoring of the bookkeeper’s work. The Superintendent provided an independent review of … the bookkeeper’s payroll duties so that this individual does not control all aspects of payroll transactions. If it … controls to routinely monitor and review the bookkeeper’s work. Compare payroll journals to payroll source documents …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/argyle-central-school-district-internal-controls-over-payroll-2014m-051Town of Newstead – Joint Highway Facility Project (2012M-260)
… Purpose of Audit The purpose of our audit was to examine the Town Board’s management of the Joint Highway Facility Project for the period January … Town of Newstead Joint Highway Facility Project 2012M260 …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-newstead-joint-highway-facility-project-2012m-260