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College at Cortland – Selected Employee Travel Expenses
… and abuse. The audit covers the period April 1, 2008 to March 31, 2011. Background New York State’s executive … in travel expenses during the three year period ending March 31, 2011. Five of these employees worked at SUNY …
https://www.osc.ny.gov/state-agencies/audits/2013/02/13/college-cortland-selected-employee-travel-expensesTheresa Fire District – Board Oversight and Financial Management (2021M-60)
… days late. The Board did not audit all claims prior to payment and did not annually audit the Treasurer’s records. … will end 2020 with a surplus of $308,800, 177 percent of 2021 appropriations. Key Recommendations Ensure the Treasurer … financial reports to the Board. Audit all claims prior to payment and audit the Treasurer’s records. Adopt realistic …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/06/18/theresa-fire-district-board-oversight-and-financial-management-2021m-60Monticello Joint Fire District – Fiscal Operations (2017M-80)
… Purpose of Audit The purpose of our audit was to assess the Board’s oversight of the District’s financial condition and Treasurer’s duties …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/14/monticello-joint-fire-district-fiscal-operations-2017m-80State Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits have been issued. Town … The board did not adequately monitor fiscal operations and properly document disbursement approvals. The board also … the accounting records, with no oversight. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-auditsIntroduction – Travel and Conference Expense Management
… expenses to employees even when the local government or school district's credit card was used for these expenses. Extension … conferences for personal reasons at local government or school district expense. Missing or insufficient …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/introductionTown of Amenia – Leave Accruals (2013M-361)
… respectively. Key Findings Internal controls in the payroll department were generally operating effectively. We tested payroll payments for all 54 employees, including full-time, …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-amenia-leave-accruals-2013m-361William Floyd Union Free School District – Payroll (2016M-165)
… The William Floyd Union Free School District is located in the Town of Brookhaven, Suffolk County. The District, … process. The District does not have adequate procedures in place to ensure overtime is preapproved, and District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/william-floyd-union-free-school-district-payroll-2016m-165State Agencies Bulletin No. 999
… of the Retirement Incentive Program is 7/1/10-9/28/10. In order to track and monitor the program, OSC has created … to be used by agencies to report retirement transactions in PayServ that fall under the program. For additional …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/999-new-retirement-incentive-program-reason-codesSalem Central School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-394)
… Central School District is located in Washington County and is governed by the Board of Education which comprises … approximately $11.1 million. Key Findings The Board and District officials did not adopt and implement appropriate policies and procedures for the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/salem-central-school-district-internal-controls-over-extra-classroomLong Lake Central School District – Payroll (2016M-90)
… Purpose of Audit The purpose of our audit was to evaluate the … not compare payroll registers to payroll source documents (i.e., time records) to ensure that payments were based on the … compare payroll registers to payroll source documents when certifying payrolls to ensure that payments are based on …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/long-lake-central-school-district-payroll-2016m-90Gates Fire District – Board Oversight of Long-Term Planning (2024M-10)
… Determine whether the Gates Fire District (District) Board of Fire Commissioners (Board) and officials properly planned … In addition, the Board’s ability to assess the effect of current operations on long-term financial needs was … to formally evaluate the $1.9 million reserve balance as of December 31, 2023 to determine whether the funding was …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/06/07/gates-fire-district-board-oversight-long-term-planning-2024m-10XI.18.A Executive Law Article 15-A- Participation by Minority Group Members and Women with Respect to State Contracts – XI. Procurement and Contract Management
… the creation of an Office (now Division) of Minority and Women's Business Development (DMWBD) to promote employment and … the creation of an Office now Division of Minority and Womens Business Development to promote employment and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18a-executive-law-article-15-participation-minority-group-members-and-women-respect-stateOrange County – Consumer Protection: Accuracy of Weights and Measures (S9-24-5)
… the New York State Agriculture and Markets Law (AML). As a result, consumers are at increased risk of paying more than …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/orange-county-consumer-protection-accuracy-weights-and-measures-s9-24-5Town of Albion – Supervisor’s Records and Reports (2024M-111)
… report – pdf] Audit Objective Determine whether the Town of Albion (Town) Town Supervisor (Supervisor) maintained … For example, the reports did not include $551,134 of real property tax revenue and a $109,000 expenditure for a … The Board did not conduct a thorough annual audit of the Supervisor’s 2023 accounting records, as required by …
https://www.osc.ny.gov/local-government/audits/town/2024/11/08/town-albion-supervisors-records-and-reports-2024m-111Village of Holley – Transparency of Fiscal Activities (S9-24-12)
… as required by New York State Village Law (Village Law) Section 4-408, Ensure the AFR was prepared and filed with … as required by New York State General Municipal Law (GML) Section 30, or Report the results of the Village’s fiscal activities to the public, as required by GML Section 30 and Village Law Section 4-408. Also, timely …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-holley-transparency-fiscal-activities-s9-24-12Cuddebackville Fire District – Board Oversight (2024M-94)
… and took no action, until our audit, to follow up with the CPA. Ensure the required Annual Financial Reports … financial operations. District officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/07/cuddebackville-fire-district-board-oversight-2024m-94Town of Tonawanda – Physical Accessibility to Programs and Services (S9-24-42)
… Wars Hall (VFW Hall), which is owned by the Town and used for election polling, such as accessible parking spaces with …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/28/town-tonawanda-physical-accessibility-programs-and-services-s9-24-42Accidental Disability – En-Con Police Officers Plan
… information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383b Covers pension disability and death benefits …
https://www.osc.ny.gov/retirement/publications/1822/accidental-disabilityPerformance of Duty Disability – En-Con Police Officers Plan
… Eligibility You may be entitled to a performance of duty disability benefit if you are found … You may also be eligible if you are permanently disabled by heart disease, but passed a physical examination upon … this benefit, “in service” is defined as while you are: Being paid on the payroll; On an authorized medical leave of …
https://www.osc.ny.gov/retirement/publications/1822/performance-duty-disabilityAccidental Disability – Basic Plan with Increased-Take-Home-Pay (ITHP)
… for an accidental disability retirement benefit within one year following the alleged accident. The Benefit If approved, …
https://www.osc.ny.gov/retirement/publications/1511/accidental-disability