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Gloversville Housing Authority – Selected Financial Operations (2015M-257)
… Purpose of Audit The purpose of our audit was to assess the Authority’s internal controls over tenant rents … The Authority, which was established in 1963 pursuant to State Public Housing Law, is governed by a seven-member … not adopt adequate policies for tenant rent collections to ensure that payments were safeguarded. Incompatible …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/15/gloversville-housing-authority-selected-financial-operations-2015m-257U-Crest Fire District #4 – Travel Expenditures (2017M-35)
… rates set by the federal General Services Administration (GSA). Of $39,700 in lodging transactions for 10 overnight … for meals and hotels are no greater than the GSA rates. Plan conference travel, including hotel …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/26/u-crest-fire-district-4-travel-expenditures-2017m-35Town of Springfield – Accounting Records and Reports (2020M-175)
… with the necessary financial reports and information to properly oversee Town finances. During our audit period, … software or provide the Board with detailed monthly budget-to-actual reports. File the annual financial reports (known … the financial software timely and provide detailed budget-to-actual reports to the Board. File AUDs in a timely manner. …
https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-accounting-records-and-reports-2020m-175Central Square Central School District - School District Website (S9-19-29)
… to make informed decisions. Officials did not post the: Final annual budget and Office of the State Comptroller (OSC) … action plan (CAP). Comprehensive budget-to-actual results, appended property tax report card or transparent … Must post required information to the District website: Final annual budget, OSC audit report and CAP and a …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/central-square-central-school-district-school-district-website-s9-19-29Town of Willing – Town Supervisor’s Financial Duties (2021M-68)
… reports were not always prepared for and submitted to the Town Board (Board), and reports did not include a … manner. Prepare and provide monthly financial reports to the Board which include a detail of money received and …
https://www.osc.ny.gov/local-government/audits/town/2021/08/20/town-willing-town-supervisors-financial-duties-2021m-68Millbrook Central School District – Information Technology – User Accounts (2021M-48)
… Officials did not establish adequate controls over the District’s user accounts to prevent unauthorized use, …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/millbrook-central-school-district-information-technology-user-accounts2022 Black History Month Celebration
… Watch a Replay of the Event In honor of Black History Month, Comptroller DiNapoli hosted a fireside chat with … Director People for the American Way About Black History Month The first Black History Month was celebrated in 1976 at the nation’s bicentennial, … Comptroller DiNapoli hosts his annual Black History Month Celebration …
https://www.osc.ny.gov/events/2022-black-history-month-celebrationTown of Indian Lake – Reserves and Justice Court Operations (2014M-330)
… The purpose of our audit was to review the establishment and use of the Town’s reserve funds and to examine internal controls over the Town’s Justice … The Town of Indian Lake is located in Hamilton County and has a population of approximately 1,350. The Town, which …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/03/06/town-indian-lake-reserves-and-justice-court-operations-2014m-330Town of Milford – Justice Court Operations (2014M-279)
… in fines, fees and bail money during 2013. Key Findings Tickets which were paid in full or dismissed remained open … pending-ticket log with caseload activity to ensure that tickets are properly reported in a timely manner. Implement …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/12/19/town-milford-justice-court-operations-2014m-279Harford Fire District – Records and Reports (2016M-170)
… District is a district corporation of the State, distinct and separate from the Town of Harford and Cortland County in which it is located. The District is … Findings The Board did not segregate key financial duties and did not implement compensating controls. Annual financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/08/harford-fire-district-records-and-reports-2016m-170Clarence Fire District – Purchasing (2016M-297)
… Purpose of Audit The purpose of our audit was to examine the District’s purchasing practices for the period … Recommendations Consider amending the purchasing policy to include the use of competitive methods, such as using an … use of verbal and written quotes for purchases not subject to competitive bidding. …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/11/04/clarence-fire-district-purchasing-2016m-297Jamesville-Dewitt Central School District – Procurement (2016M-264)
… audit was to examine the District’s purchasing practices for the period July 1, 2014 through December 31, 2015. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled $52.5 million. Key … The District’s purchasing policy does not provide guidance for soliciting competition when procuring professional …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/jamesville-dewitt-central-school-district-procurement-2016m-264Town of Greenville – Tax Collector (2020M-81)
… Collector properly recorded, deposited and remitted money in a timely manner. Key Findings The Tax Collector did not properly record or remit money in a timely manner. The Tax Collector’s records were insufficient to determine whether she deposited money in a timely manner. Property tax collections totaling $5.4 …
https://www.osc.ny.gov/local-government/audits/town/2020/10/23/town-greenville-tax-collector-2020m-81Town of Chester – Justice Court Operations and Credit Card and Employee Reimbursements (2017M-67)
… through October 31, 2016. Background The Town of Chester is located in Warren County. The Town, which is governed by an elected five-member Town Board, has a …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-chester-justice-court-operations-and-credit-card-and-employeeVillage of Elmira Heights – Claims Auditing (2024M-44)
… – pdf] Audit Objective Determine whether the Village of Elmira Heights (Village) Board of Trustees (Board) properly audited claims. Key Findings … the Board did not perform a thorough and deliberate audit of individual claims. The lack of a proper claims audit …
https://www.osc.ny.gov/local-government/audits/village/2024/07/12/village-elmira-heights-claims-auditing-2024m-44Smithtown Fire District – Capital Project (2014M-231)
… 50,000 residents with seven fire companies and one emergency services squad. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/14/smithtown-fire-district-capital-project-2014m-231Schuyler Heights Fire District – Claims Processing (2014M-124)
… from the Town of Colonie and the County of Albany, in which it is located. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/schuyler-heights-fire-district-claims-processing-2014m-124Unified Court System Bulletin No. UCS-117
… of the $800 Salary Increase and to provide instructions for payments not processed automatically. Affected Employees … 203 of the Laws of 2004 authorizes an $800 salary increase for annual and hourly employees of the Unified Court System … 31, 2007 General Salary Increase The legislation provides for an $800 Salary Increase for hourly employees and salaried …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-117-march-31-2007-general-salary-increase-employees-unified-courtCUNY Bulletin No. CU-278
… and provide agency instructions for the payment of Increments. Affected Employees Eligible employees in Bargaining Units T8, TC and GA Background These Increments are authorized pursuant to the Memorandum of … completed for Pay Period 20C, OSC will automatically apply Increments to Active annual salaried employees in grade 980, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-278-january-2007-incrementsCUNY Bulletin No. CU-316
… criteria: Increment Code 0001 and the employee’s Salary Rate is equal to one of the steps on the Salary Schedule, but is below the maximum Salary Rate on the … based upon the employee’s base salary: Professor/Assistant Administrator Higher Education Officer/Assistant …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-316-january-2008-increments