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Lyons Central School District – Payroll 2022M-71
… collective bargaining agreements (CBAs), resulting in one employee receiving additional compensation of $4,940 and one employee being underpaid $731. Leave time was not always … (contract) or CBA provisions, which resulted in one employee accruing two additional sick days and one employee …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/lyons-central-school-district-payroll-2022m-71Lump Sum Payments – Enhanced Reporting
… pension calculation. Other Examples of Lump Sum Payments Buy Back Settlement Agreement* Holiday Maintenance (clothing, …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/lump-sum-paymentsLoan Payroll Deductions – Enhanced Reporting
… Credit Purchase (SCP) Deduction page in Retirement Online, which will list the amount to be deducted from the … Please use the new amount beginning on the next available payroll cycle so members can avoid underpayment — eliminating …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/loan-payroll-deductionsTown of Putnam Valley – Purchasing (2013M-193)
… All transactions that we examined were for proper Town business purposes, and were supported by contracts, Board …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-putnam-valley-purchasing-2013m-193Mineola Union Free School District – Financial Condition Management (2021M-44)
… As a result, more taxes were levied than were needed to fund operations. A pattern of over budgeting developed … back, at June 30, 2020, unassigned fund balance increased to approximately 13 percent or about nine percentage points …
https://www.osc.ny.gov/local-government/audits/school-district/2021/09/03/mineola-union-free-school-district-financial-condition-management-2021mState Agencies Bulletin No. 141
… "....file cannot be modified at this time." OSC staff in Payroll Services and a limited number of pre-selected agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/141-y2k-paysr-testingMount Pleasant Cottage Union Free School District – Procurement (2020M-86)
… to procure goods and services and whether purchases were for appropriate District purposes. Key Findings While all purchases reviewed were for appropriate District purposes, District officials did not … exception to competitive bidding. Did not issue requests for proposals for six of 10 professional services providers …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/mount-pleasant-cottage-union-free-school-district-procurement-2020m-86New York Mills Union Free School District – Procurement (2020M-79)
Determine whether District officials sought competition for the purchase of good and services not subject to competitive bidding
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/new-york-mills-union-free-school-district-procurement-2020m-79Cayuga County Soil and Water Conservation District – Financial Condition (2020M-91)
… approximately $1 million during our audit period because of the Board’s hindered ability to recognize revenue …
https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-financial-condition-2020m-91Archived Publications
… Documents linked below relate to the original Fiscal Stress Monitoring System (FSMS). FSMS was updated in November 2017. Access to these materials is being maintained for historical … District Fiscal Stress Results: School Years 2012-13 to 2014-15 - 1/28/2016 Three Years of the Fiscal Stress …
https://www.osc.ny.gov/local-government/fiscal-monitoring/archived-publicationsState Comptroller DiNapoli Statement on Arrest of Muge Ma for COVID-Related Scam
… New York State Comptroller Thomas P. DiNapoli released a statement today after the arrest of Muge Ma following a … United States Attorney Berman and the FBI for working with my office to hold this scammer accountable.” Press Release Chinese …
https://www.osc.ny.gov/press/releases/2020/05/state-comptroller-dinapoli-statement-arrest-muge-ma-covid-related-scamEast Irondequoit Central School District - Payroll and Leave Accruals (2019M-92)
… terms and if leave was properly tracked. Key Findings Payroll calculation errors cost the District $3,638 and errors totaling $9,100 occurred with manual leave accrual entries. In addition, five employees had … had eight time sheets that were missing. The former payroll supervisor worked overtime hours that were not …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/east-irondequoit-central-school-district-payroll-and-leave-accruals-2019mTown of Lisle – Highway Department Long-Term Planning (2022M-183)
… [read complete report – pdf] Audit Objective Determine whether the Town of … which is seven years beyond its usable life, accounted for approximately $66,000, or 70 percent, of these total … any highway equipment capital reserve funds to save funds for asset replacement. Key Recommendations Develop long-term …
https://www.osc.ny.gov/local-government/audits/town/2023/03/17/town-lisle-highway-department-long-term-planning-2022m-183Town of Erin – Town Clerk and Justice Operations (2016M-315)
… Purpose of Audit The purpose of our audit was to review the financial … through June 17, 2016. Background The Town of Erin located in Chemung County and has a population of approximately … to the State Department of Motor Vehicles (DMV) and OSC's Justice Court Fund (JCF). The Board did not conduct an …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-erin-town-clerk-and-justice-operations-2016m-315Deer Park Union Free School District – Fuel and Vehicle Inventory (2023M-152)
… fuel. This increases the risk that fuel could be used that is not for appropriate District purposes. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/deer-park-union-free-school-district-fuel-and-vehicle-inventory-2023m-152Village of East Syracuse – Board Oversight of Cash Receipts and Disbursements (2023M-79)
… ensure any Village officials reviewed and certified all payroll payments to provide assurance employees received …
https://www.osc.ny.gov/local-government/audits/village/2023/08/18/village-east-syracuse-board-oversight-cash-receipts-and-disbursements-2023m-79Town of Lake Luzerne – Payroll (2022M-98)
… were not certified. Accepted incomplete time records for processing payroll; none of the 67 timecards reviewed contained all punches for time in/out. Inaccurately calculated overtime payments to …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-payroll-2022m-98Coeymans Hollow Fire Corporation – Board Oversight (2022M-84)
… of the Company’s financial operations. As a result, there is significant risk that Company money could be used …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/11/10/coeymans-hollow-fire-corporation-board-oversight-2022m-84DiNapoli Honors Hispanic Leaders
… Services and the New York State Office of Mental Health to provide bilingual, bicultural behavioral health services. … justice of the Nassau County Supreme Court. Prior to being elected Supreme Court justice in 2018, she served as …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-honors-hispanic-leadersBolivar-Richburg Central School District - Financial Management (2019M-17)
… limit by approximately $626,000. The reserve fund plan is inadequate and certain reserve balances were excessive and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/bolivar-richburg-central-school-district-financial-management-2019m-17