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Malone Central School District – Payroll (2017M-278)
… Purpose of Audit The purpose of our audit was to determine whether employee salaries and … The Malone Central School District is located in the Towns of Bangor, Bellmont, Brandon, Burke, Constable, Duane, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/malone-central-school-district-payroll-2017m-278Town of North Castle – Cash Disbursement (2013M-32)
… to July 31, 2012. Background The Town of North Castle is located in Westchester County. The Town Board includes four Board … $26 million, the lack of bank reconciliations creates a risk that errors or fraudulent transactions could occur …
https://www.osc.ny.gov/local-government/audits/town/2013/04/19/town-north-castle-cash-disbursement-2013m-32Village of Clifton Springs – Board Oversight (2014M-099)
… 5, 2013. Background The Village of Clifton Springs is located in the Towns of Manchester and Phelps, in Ontario County. The Village, which is governed by an elected five-member Board of Trustees, has …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-clifton-springs-board-oversight-2014m-099Town of Pawling – Procurement (2021M-17)
Determine whether Town of Pawling Town officials used a competitive process to procure goods and services
https://www.osc.ny.gov/local-government/audits/town/2021/06/18/town-pawling-procurement-2021m-17XI.9 Intergovernmental Agreements – XI. Procurement and Contract Management
… AND DEPARTMENTS In an opinion dated June 9, 1980 (1980 Op Atty Gen 81), the Attorney General of the State of New …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi9-intergovernmental-agreementsControls Over Unclaimed Bottle Deposits
… Purpose The objectives of our performance audit were to determine whether the Department of Taxation and Finance … Container Act (Act) requires every deposit initiator to collect a 5 cent deposit on containers of less than one … Consumers may then return their empty beverage containers to a dealer or redemption center to get their deposit back. …
https://www.osc.ny.gov/state-agencies/audits/2017/12/19/controls-over-unclaimed-bottle-depositsBenefits
… Comptroller offers competitive salaries and benefits, and opportunities for advancement, continuing education and … New York State offers generous salaries advancement opportunities and comprehensive benefits …
https://www.osc.ny.gov/jobs/benefitsVillage of Northville – Joint Youth Activity Program (2016M-339)
… of our audit was to determine if the Village’s joint youth activity’s financial activities were properly recorded … June 1, 2014 through May 31, 2016. Background The joint youth activity program (Program) has been established by the Village of Northville to operate youth development activities for children residing in the …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/09/village-northville-joint-youth-activity-program-2016m-339Town of Shandaken – Employee Compensation and Benefits (2017M-289)
… Purpose of Audit The purpose of our audit was to determine whether Town … 31, 2017. Background The Town of Shandaken is located in Ulster County. The Town is governed by an elected … were overcharged by $724. A former employee who retired in 2017 received, used and was paid for leave time to which …
https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-shandaken-employee-compensation-and-benefits-2017m-289West Islip Union Free School District – Payroll (2016M-78)
… The purpose of our audit was to examine the District’s payroll process for the period July 1, 2014 through August … by an elected seven-member Board of Education. Total payroll expenditures for the 2014-15 fiscal year were approximately $65 million. Key Findings Two payroll clerks are responsible for adding new employees into …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/west-islip-union-free-school-district-payroll-2016m-78Fishers Island Union Free School District – Five Point Plan (2015M-320)
Fishers Island Union Free School District Five Point Plan 2015M320
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/fishers-island-union-free-school-district-five-point-plan-2015m-320Charter School of Educational Excellence – Middle School Capital Project and Board Oversight of the Management Company (2015M-7)
… if the Board provided sufficient oversight of the Middle School construction project and of the management company which assists with the School’s academic and financial operations for the period … 1, 2013 through August 19, 2014. Background The Charter School of Educational Excellence is a public school, located …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/05/08/charter-school-educational-excellence-middle-school-capital-project-andYonkers City School District – Fixed Assets (2015M-229)
… operations was transferred to the City. Expenditures in 2014 totaled approximately $526 million. Key Finding Of … to them, locate the missing inventory items identified in this report, maintain accurate asset lists and ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/yonkers-city-school-district-fixed-assets-2015m-229Otisco Fire District – Financial Operations (2016M-415)
… the Board had adequate financial management procedures in place to annually report the District’s financial … the State, distinct and separate from the Town of Otisco in Onondaga County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/17/otisco-fire-district-financial-operations-2016m-415Town of Darien – State Contract Loader Purchases (2013M-88)
… Background The Town of Darien is located in Genesee County and has approximately 3,200 residents. The Town is governed … five-member Town Board consisting of the Supervisor and four Council members. The Town’s adopted budget for 2013 … not verify that they received the correct State contract prices for the four loaders they purchased in 2011, 2012 and …
https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-darien-state-contract-loader-purchases-2013m-88State Agencies Bulletin No. 1899
… period ends. AC-230s submitted to reverse the overpayment in PayServ will continue to be received and audited by OSC. … AC-230s will not be processed to reverse the paycheck in PayServ until the corresponding direct deposit reversal … out period, ensure the employee’s Direct Deposit Table in PayServ is updated immediately. Agencies must continue to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1899-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returnsSupplemental Payments to Executive Employees
… Westchester County Health Care Corporation (WCHCC) is a State Public Authority created under Sections 3300-3321 … Law. The primary mission of Westchester Medical Center is to serve as the regional health care referral center … Authorities Reporting Information System (PARIS), which is an online data entry and collection system maintained by …
https://www.osc.ny.gov/state-agencies/audits/2016/09/12/supplemental-payments-executive-employeesTown of Kent – Procurement and Information Technology (2017M-85)
… a population of approximately 14,000. The Town is governed by an elected five-member Town Board. The Town budgets for … In addition, we identified questionable Internet use by Town employees including visiting websites for online …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kent-procurement-and-information-technology-2017m-85Opinion 88-15
… listed in General Municipal Law, §801. This is in reply to your letter, written in your capacities as village trustee … (§§800, et seq .) contains provisions of law which relate to conflicts of interest of municipal officers and employees. Pursuant to General Municipal Law, §800(3), a municipal officer or …
https://www.osc.ny.gov/legal-opinions/opinion-88-15Remsenburg-Speonk Union Free School District – Procurement (2017M-211)
… which has approximately 140 students, is governed by an elected five-member Board of Education. Budgeted … employees obtain verbal or written quotes when required by the purchasing policy. Ensure that District officials and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/19/remsenburg-speonk-union-free-school-district-procurement-2017m-211