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Village of Northville – Joint Youth Activity Program (2016M-339)

… Purpose of Audit The purpose of our audit was to determine if the Village’s joint youth … program (Program) has been established by the Village of Northville to operate youth development activities for … Village of Northville Joint Youth Activity Program 2016M339 …

https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/09/village-northville-joint-youth-activity-program-2016m-339

Town of Brownville Joint Fire District - Board Oversight (2018M-207)

… complete report - pdf] Audit Objective Determine whether the Board provided adequate oversight of District financial … that 15 totaling $7,159 were not audited and approved by the Board. The District used debit cards to make purchases totaling … Determine whether the Board provided adequate oversight of District financial …

https://www.osc.ny.gov/local-government/audits/fire-district/2019/01/25/town-brownville-joint-fire-district-board-oversight-2018m-207

What is the Real Property Tax Cap?

… With some exceptions, the State’s Property Tax Cap limits the amount local governments and most school … of inflation. (Individual property tax bills are based on various factors, and they may increase more than two … State Comptroller's Role . You can find tax cap reporting on Comptroller DiNapoli’s Open Book New York website. …

https://www.osc.ny.gov/local-government/property-tax-cap/what-real-property-tax-cap

Apalachin Fire District – Oversight of Financial Operations (2013M-25)

… and separate from the Town of Apalachin and located in Tioga County. The Board of Fire Commissioners consists of …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/10/apalachin-fire-district-oversight-financial-operations-2013m-25

Forensic Audit of Select Payroll and Overtime Practices and Related Transactions (Follow-Up)

… on November 9, 2011, determined that certain Metro-North Railroad employees received costly payments due to long-term … supported by exception reports. Key Finding Metro-North Railroad officials made some progress in correcting the …

https://www.osc.ny.gov/state-agencies/audits/2016/03/18/forensic-audit-select-payroll-and-overtime-practices-and-related-transactions-follow

Town of Tonawanda – Recreation Fees (2017M-133)

… 18, 2017. Background The Town of Tonawanda is located in Erie County and has a population of approximately 74,000. The Town is governed by …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-tonawanda-recreation-fees-2017m-133

Village of Port Chester – Payroll (2017M-115)

… Purpose of Audit The purpose of our audit was to evaluate the accuracy of payroll payments for the period … Village paid approximately $2.2 million for overtime wages to police department personnel. There are no written policies … we reviewed carried over vacation leave from year to year, even though it was not permitted by their collective …

https://www.osc.ny.gov/local-government/audits/village/2017/10/13/village-port-chester-payroll-2017m-115

Herkimer County – Sales Tax Distributions and Bank Reconciliations (2017M-178)

… Purpose of Audit The purpose of our audit was to determine whether the County … had a 2010 population of 64,519. The County is governed by a seventeen-member Legislature. General fund budgeted … in accordance with the agreement with the City of Little Falls. The County Legislature should determine whether it is …

https://www.osc.ny.gov/local-government/audits/county/2017/12/15/herkimer-county-sales-tax-distributions-and-bank-reconciliations-2017m-178

City of Watertown – Information Technology (2017M-184)

… recovery, disposal of electronic devices, data back up and password security management. The Council did not ensure … recovery, backups, disposal of electronic devices and password security management. Provide IT cybersecurity …

https://www.osc.ny.gov/local-government/audits/city/2017/12/01/city-watertown-information-technology-2017m-184

Cleveland Hill Union Free School District – Financial Management (2017M-235)

… The Cleveland Hill Union Free School District is located in the Town of Cheektowaga in Erie County. The District, which operates three schools … budgeted appropriations. Budgeting practices resulted in the District’s unrestricted fund balance exceeding the 4 …

https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/cleveland-hill-union-free-school-district-financial-management-2017m-235

Additional Service Credit for Unused, Unpaid Sick Leave – State Police Plan

… credit for your unused, unpaid sick leave at retirement. To be eligible, you must retire directly from public … you need five years to be vested, your sick leave credit can’t be used to reach the five years. Qualify for a better …

https://www.osc.ny.gov/retirement/publications/1518/additional-service-credit-unused-unpaid-sick-leave

Contributing Toward Your Retirement – Article 14 Benefits

… whichever is earlier. If you are employed by more than one participating employer, once you join the Retirement …

https://www.osc.ny.gov/retirement/publications/1644/contributing-toward-your-retirement

Patchogue-Medford Union Free School District – Leave Accruals (2016M-236)

… and reviewing leave accruals. The District allowed 10-month employees to accrue five days of personal leave …

https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/patchogue-medford-union-free-school-district-leave-accruals-2016m-236

Henry Johnson Charter School – Financial Operations (2014M-214)

… period July 1, 2012 through April 30, 2014. Background The Henry Johnson Charter School is a public school not under … Henry Johnson Charter School Financial Operations 2014M214 …

https://www.osc.ny.gov/local-government/audits/charter-school/2014/10/31/henry-johnson-charter-school-financial-operations-2014m-214

Commack Union Free School District – Financial Condition and Fuel Inventory (2015M-90)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition and controls … nearly $24 million of appropriated fund balance was used to finance operations. District officials did not maintain … inventory records. Key Recommendations Develop procedures to adopt more reasonable budgets to avoid raising more real …

https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/commack-union-free-school-district-financial-condition-and-fuel-inventory

Candor Central School District – School Lunch Operations (2015M-173)

… Purpose of Audit The purpose of our audit was to determine whether District officials are ensuring that meals offered to students are nutritious and prepared in the most … Key Findings The District is serving nutritious meals to its students, but the meals cost more to prepare than the …

https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/candor-central-school-district-school-lunch-operations-2015m-173

Alfred-Almond Central School District – Financial Software Access and Monitoring (2014M-371)

… is located in the Towns of Alfred, Almond, Ward and West Almond within Alleghany County and the Towns of …

https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/alfred-almond-central-school-district-financial-software-access-and

Village of Ellenville – Information Technology (2014M-278)

… Purpose of Audit The purpose of our audit was to determine if the Village’s computerized data and assets … Village officials have not restricted users’ access to the financial system based on employee job … has not developed comprehensive policies and procedures to protect critical financial data. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-ellenville-information-technology-2014m-278