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Amani Public Charter School – Payroll and Timekeeping (2015M-46)
… Action Forms and for some employees did not include offer letters. School officials did not ensure that all required … Key Recommendations Ensure that all employees have offer letters and/or personnel Action Forms in their personnel …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/11/22/amani-public-charter-school-payroll-and-timekeeping-2015m-46Town of Grand Island – Internal Controls Over Fuel Purchases (2013M-182)
… January 1, 2012, through June 14, 2013. Background The Town of Grand Island is located in Erie County and has a population of approximately 20,400 residents. The Town is governed by a five-member elected Board comprised of … to help ensure that fuel was dispensed only into Town vehicles and equipment by authorized employees. There …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-grand-island-internal-controls-over-fuel-purchases-2013m-182Village of Mount Morris – Treasurer’s Office (2013M-65)
… Village of Mount Morris Treasurers Office 2013M65 …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-mount-morris-treasurers-office-2013m-65Town of Fort Ann – Lake Hadlock Dam Collapse (2013M-60)
Town of Fort Ann Lake Hadlock Dam Collapse 2013M60
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-fort-ann-lake-hadlock-dam-collapse-2013m-60Town of Ellicott – Fiscal Stress (2013M-269)
… July 20, 2013. Background The Town of Ellicott is located in Chautauqua County and serves approximately 8,700 … surplus and actual revenues received against the estimates in the adopted budget and make amendments, as necessary, to …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-ellicott-fiscal-stress-2013m-269Wassaic Fire District – Purchasing and Claims Processing (2017M-8)
… Purpose of Audit The purpose of our audit was to examine the District’s purchasing practices and claims … documentation, for appropriate purposes and approved prior to payment. Key Recommendations Seek competition when … and compensation. Conduct a proper audit of claims to ensure that all vouchers are properly itemized, show …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/wassaic-fire-district-purchasing-and-claims-processing-2017m-8Town of Sardinia – Tax Relief Rebate Program (2014M-189)
… and has approximately 2,800 residents. The Town receives landfill revenues that contributed to the accumulation of a …
https://www.osc.ny.gov/local-government/audits/town/2014/11/14/town-sardinia-tax-relief-rebate-program-2014m-189Town of Amsterdam – Supervisor’s Records and Reports (2013M-8)
… to balance with the Town's cumulative cash balance versus the cash attributable to each individual fund. The …
https://www.osc.ny.gov/local-government/audits/town/2013/04/05/town-amsterdam-supervisors-records-and-reports-2013m-8Opinion 88-3
… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FINES AND PENALTIES -- Distribution by State … of villages shall be paid to the state comptroller in accordance with the provisions of section twenty-seven of …
https://www.osc.ny.gov/legal-opinions/opinion-88-3DiNapoli Announces Results of General Obligation Bond Sale: $329,225,000 Awarded
… Comptroller Thomas P. DiNapoli today awarded three series of New York State General Obligation Bonds totaling … Comptroller Thomas P DiNapoli today awarded three series of New York State General Obligation Bonds totaling …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-announces-results-general-obligation-bond-sale-329225000-awardedArea #12 – Information Technology Contingency Planning – Information Technology Governance
… Written IT Contingency Plan Because no computer system can be expected to operate … of your local government’s or school’s operations. Some best practices relating to IT contingency planning include: … quickly and effectively following an IT disruption. Some best practices relating to backup procedures include: …
https://www.osc.ny.gov/local-government/publications/it-governance/area-12-information-technology-contingency-planningOvertime Compensation – Legacy Reporting
… pay beyond the annual limits below is not included in the definition of earnings, and we cannot use it in a … 1 – December 31) rather than the State fiscal year (April 1 – March 31). It increases based on the change in the … or greater; Recall overtime; and Holiday premium pay for holidays worked.* As of July 1, 2019, public safety overtime …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/overtime-compensationComptroller DiNapoli Releases School Audits
… to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Inlet Common … Mileage information submitted by the transportation vendor for fuel reimbursements was not supported by appropriate documentation and the district was overbilled for fuel for the 2013-14 fiscal year. Also, district …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases Municipal Audits
… announced his office completed an audit of the Clifton Park-Halfmoon Fire District No. 1 , Clifton Park Volunteer Fire Department , Town of Fishkill , Hamburg … is being spent appropriately and effectively.” Clifton Park-Halfmoon Fire District No. 1 – Length of Service Awards …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-2Oversight of the Educational Opportunity Program
… Program (EOP) and if SUNY and the campuses are using EOP funding for allowed purposes. The audit covered the period … Program EOP and if SUNY and the campuses are using EOP funding for allowed purposes The audit covered the period …
https://www.osc.ny.gov/state-agencies/audits/2025/03/26/oversight-educational-opportunity-programTidal Basin Government Consulting, LLC
… (Division) made to Tidal Basin Government Consulting, LLC (Tidal Basin) were appropriate pursuant to the terms of … Services made to Tidal Basin Government Consulting LLC were appropriate pursuant to the terms of the contract …
https://www.osc.ny.gov/state-agencies/audits/2026/02/12/tidal-basin-government-consulting-llcPerformance Incentive Program
… Performance Incentive Program uses reasonable criteria to measure employee performance and whether incentive awards are … Performance Incentive Program uses reasonable criteria to measure employee perfor …
https://www.osc.ny.gov/state-agencies/audits/2015/02/27/performance-incentive-programCollection of Special Hauling and Divisible Load Overweight Permit Fees
… and reliability of roads and bridges. A special hauling permit is generally used to move a single piece of equipment … and fees collected, a lack of segregation of duties for permit transactions, and minimal oversight by both the … over all permits, and increasing oversight over permit transactions. Explore additional options for payments …
https://www.osc.ny.gov/state-agencies/audits/2015/04/15/collection-special-hauling-and-divisible-load-overweight-permit-feesPost-Retirement Reporting
… Overview School districts and Boards of Cooperative Educational Services (BOCES) are required by law to: Report when a NYSLRS retiree exceeds the earnings limit … would indicate if a retiree exceeded the earnings limit and provides the necessary information to comply with the …
https://www.osc.ny.gov/retirement/employers/post-retirement-reportingMonitoring of Construction Management
… buildings statewide. To achieve its mission, the Office’s Design & Construction Group (D&C) provides State agency …
https://www.osc.ny.gov/state-agencies/audits/2021/12/30/monitoring-construction-management