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Herricks Union Free School District – Overtime (2019M-127)
… have been avoided or reduced. Key Recommendations Adopt payroll policy with clear guidelines and procedures for … whose absences are preapproved to reduce overtime cost. District officials agreed with our recommendations and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/30/herricks-union-free-school-district-overtime-2019m-127Village of Herkimer - Water and Sewer Financial Operations (2019M-102)
… and lacked effective oversight procedures. Water and sewer receivable control accounts were not reconciled to unpaid customer account … and sewer re-levy list and the list of unpaid customer accounts. Key Recommendations Adequately segregate duties or …
https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-herkimer-water-and-sewer-financial-operations-2019m-102Hyde Park Central School District - Fixed Assets (2019M-103)
… fixed assets with values that exceed the threshold carry a tag identifying them as District property. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/hyde-park-central-school-district-fixed-assets-2019m-103City of Batavia – Physical Accessibility to Programs and Services (S9-24-43)
… report – pdf] Audit Objective Assess whether City of Batavia (City) officials could take additional steps to … provided at selected City facilities. Key Findings Of the 297 applicable physical accessibility components … spaces and interior doors that require five or less pounds of pressure to open. Four components at the Police Station, …
https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-batavia-physical-accessibility-programs-and-services-s9-24-43City of Rome – Physical Accessibility to Programs and Services (S9-24-40)
… complete report – pdf] Audit Objective Assess whether the City of Rome (City) officials could take additional steps to increase … to programs and services provided at selected City facilities. Key Findings Of the 463 applicable physical … Assess whether the City of Rome City officials could take additional steps to …
https://www.osc.ny.gov/local-government/audits/city/2025/02/28/city-rome-physical-accessibility-programs-and-services-s9-24-40Town of Berkshire – Board Oversight (2023M-122)
… and prevent duplicate payments. We identified $12,465 in duplicate payments. Annually audit the Supervisor’s …
https://www.osc.ny.gov/local-government/audits/town/2024/08/30/town-berkshire-board-oversight-2023m-122Town of Ausable – Water and Sewer District Financial Operations (2015M-274)
… did not enter into a written agreement with the Town of Chesterfield, which bills, collects and enforces charges for the three districts. The Town of Chesterfield did not assess penalties to delinquent accounts. … into a written intermunicipal agreement with the Town of Chesterfield. Ensure that penalties are correctly assessed on …
https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-ausable-water-and-sewer-district-financial-operations-2015m-274Hughsonville Fire District – Internal Controls Over Cash Disbursements (2014M-159)
… that officers and employees comply with the District’s procurement policy. Key Recommendations Ensure that all … documentation and that vouchers comply with the District’s procurement, credit card and food and beverage policies …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/hughsonville-fire-district-internal-controls-over-cash-disbursements-2014mHortonville Fire District – Financial Reporting (2014M-188)
… Purpose of Audit The purpose of our audit was to review the District’s controls over the recording and reporting of financial activity for the period January 1, 2013 through …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/hortonville-fire-district-financial-reporting-2014m-188Roosevelt Fire District – Fire Station Project (2015M-163)
… to solicit multiple quotes when procuring professional services. The Board did not enter into written agreements with four contractors that provided services during the fire station project. Key Recommendations Amend the procurement policy to …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/23/roosevelt-fire-district-fire-station-project-2015m-163Pultneyville Fire District – Internal Controls Over Financial Operations (2015M-80)
… County, in which it is located. The District is governed by an elected five-member Board of Fire Commissioners. … has not adopted an investment policy, which is required by State General Municipal Law. The Board does not review …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/pultneyville-fire-district-internal-controls-over-financial-operationsPulteney Volunteer Fire Department – Controls Over Financial Activities (2014M-175)
… Background The Pulteney Volunteer Fire Department, located in the Town of Pulteney, Steuben County, is affiliated with …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/19/pulteney-volunteer-fire-department-controls-over-financialPlymouth Volunteer Fire Department – Missing Funds (2014M-50)
Plymouth Volunteer Fire Department Missing Funds 2014M50
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/plymouth-volunteer-fire-department-missing-funds-2014m-50Town of Elizabethtown – Supervisor’s Records and Reports (2015M-346)
… Purpose of Audit The purpose of our audit was to review the Town’s accounting records and reports for the … records or provide adequate oversight of the clerk to ensure that the accounting records and financial reports … The Supervisor did not present accurate financial records to the Board. The Board did not audit the Supervisor’s …
https://www.osc.ny.gov/local-government/audits/town/2016/05/06/town-elizabethtown-supervisors-records-and-reports-2015m-346State Comptroller DiNapoli Releases School Audit
… issued. East Rockaway Union Free School District – Extra-Classroom Activity Funds (Nassau County) The extra classroom activity (ECA) clubs did not maintain adequate …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-auditState Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following school district audits were … New York State Comptroller Thomas P DiNapoli today announced the following school district audits were …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-district-audits-0Town of Austerlitz – Internal Controls Over Payroll and Fuel Inventory (2014M-365)
… through April 25, 2014. Background The Town of Austerlitz is located in Columbia County and has a population of approximately 1,600. The Town is governed by an elected five-member Town Board. Budgeted … implement compensating controls to ensure that the payroll is accurate. Review payroll records for error. Document …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-austerlitz-internal-controls-over-payroll-and-fuel-inventory-2014m-365Division of Housing and Community Renewal Bulletin No. DH-29
… notify agencies of an automatic Dues and Agency Shop Fee increase. Affected Employees Employees in Bargaining Unit 67 … of time worked. OSC will automatically apply the increase as follows: Annual Salary Deduction Amount Up to … To notify agencies of an automatic Dues and Agency Shop Fee increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-29-district-council-37-local-1359-division-housing-andCollateral Loan/Pawn Brokers
… below. Business Type Requirements Fee Forms/Resources New Filing File before doing business. New Filing Fee: $5.00 Collateral Loan Broker’s Registration Statement Unclaimed Property Forms Industry Specific Handbook - Pawn … Codes, Rules and Regulations of the State of New York Office of the State Comptroller Rules and Regulations …
https://www.osc.ny.gov/unclaimed-funds/reporters/collateral-loanpawn-brokersState Agencies Bulletin No. 2024
… bulletin is to notify agencies of the maximum salary limit for Tier 5 members of PFRS and ERS for fiscal year 2022. Affected Employees Employees who are … Internal Revenue code, which provides dollar limitations for benefits and contributions under qualified retirement …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2024-maximum-salary-limit-tier-5-members-new-york-state-police-and-fire