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Village of Dering Harbor – Payroll (2020M-78)

… Trustees (Board) developed adequate controls over payroll and employee benefits payments. Key Findings The Board did … The Board approved reimbursements to employees for medical benefits claims without ensuring they had … Perform a thorough audit of claims to ensure payments for employee benefits have adequate supporting documentation. …

https://www.osc.ny.gov/local-government/audits/village/2021/01/08/village-dering-harbor-payroll-2020m-78

Herricks Union Free School District – Overtime (2019M-127)

… officials properly approved and monitored overtime for custodial employees. Key Findings Did not preapprove and adequately monitor overtime for custodial employees. Paid overtime to 10 custodial … of total overtime paid to these employees, primarily for non-emergencies. However, with appropriate scheduling …

https://www.osc.ny.gov/local-government/audits/school-district/2019/08/30/herricks-union-free-school-district-overtime-2019m-127

Town of Moriah - Leave Accruals (2019M-168)

… As a result, six employees were paid for 110.5 hours of leave time to which they were not entitled, resulting in overpayments totaling $2,288. We found that, as of May 31, 2019, the 15 employees’ leave accrual balances …

https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-moriah-leave-accruals-2019m-168

DeRuyter Central School District - Information Technology (2019M-175)

… District computers. Provide IT security awareness training to employees. Restrict user permissions to the network and the student information system software … (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Review and update the …

https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/deruyter-central-school-district-information-technology-2019m-175

Massena Central School District - Selected Non-Payroll Disbursements (2019M-71)

… Determine whether District officials properly disbursed payments for dental benefits, third-party administrative fees … a District bank account to disburse these funds. Payment of utilities totaling $60,641 and administrative fees … money to the administrator for the total amount payable in satisfaction of dental claims and initiate and disburse …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/massena-central-school-district-selected-non-payroll-disbursements-2019m

Town of Morris – Board Oversight (2013M-75)

… Purpose of Audit The purpose of our audit was to assess the Board’s oversight of financial operations for … Key Finding We commend the Board for their efforts to provide oversight of the financial operations of the Town. … records could be improved by comparing the check images to the Board-approved claim vouchers, or to payroll …

https://www.osc.ny.gov/local-government/audits/town/2013/05/29/town-morris-board-oversight-2013m-75

Village of Delhi - Disbursements (2019M-204)

… officials ensured disbursements, including payroll, were for proper purposes and supported. Key Findings The Board and Village officials did not ensure disbursements were for proper purposes and supported. We found: The former … that she was not entitled to. Employees received payment for medical reimbursements totaling nearly $5,700 that lacked …

https://www.osc.ny.gov/local-government/audits/village/2020/01/31/village-delhi-disbursements-2019m-204

Northern Adirondack Central School District – Financial Condition (2020M-51)

… and have used $1.5 million in appropriated fund balance to fund operations. Because of the District’s ongoing reliance on fund balance to finance expenditures, the total fund balance has declined … from about $2.5 million at the beginning of 2017-18 to about $1 million at the end of 2018-19. The Board has not …

https://www.osc.ny.gov/local-government/audits/school-district/2020/09/25/northern-adirondack-central-school-district-financial-condition-2020m-51

Hauppauge Union Free School District – Overtime (2016M-70)

… Suffolk County. The District, which operates five schools with approximately 3,900 students, is governed by an elected …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/hauppauge-union-free-school-district-overtime-2016m-70

State Comptroller DiNapoli Releases Audits

… rental and cooperative housing to middle-income families. In exchange for low-interest mortgage loans and real property … for and supervision of virtual currency licenses in the state, creating the risk that licenses could be … of applicants’ tax obligations; licensees were not always in compliance with cybersecurity regulations; and DFS did not …

https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-audits

State Comptroller DiNapoli Releases School District Audits

… two with administrative permissions, and the assistant superintendent for business and operations had excessive … payments, including $47,673 in overpayments to the Interim Superintendent. Thirty-six of the 104 full-time and part-time …

https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-school-district-audits

Opinion 91-30

… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Interest in Contract (purchases under State or county contract) … duties as sales representative require direct involvement in the procurement of contracts with the town would have a …

https://www.osc.ny.gov/legal-opinions/opinion-91-30

Chenango Bridge Fire Company – Cash Receipts and Disbursements (2014M-300)

… Purpose of Audit The purpose of our audit was to review controls over cash receipts and disbursements for … in Broome County which contracts with the Town of Chenango to provide fire protection services. Expenditures for 2013 … $234,000. Key Finding Documentation is not maintained to verify the amounts that should have been collected for …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/chenango-bridge-fire-company-cash-receipts-and-disbursements

CUNY Bulletin No. CU-702

… Purpose The purpose of this bulletin is to notify agencies of an automatic dues increase for … represented by DC37, Local 1087 in Bargaining Unit TO. Affected Employees Employees represented by DC37, Local 1087 in Bargaining Unit TO are affected. Effective Dates Changes will be effective in …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-702-district-council-37-dc37-local-1087-dues-increase

Accounts Payable Advisory No. 35

… list of payment terms available in the SFS. A new payment term of “IMMED” has been added for certain payments where agencies receive volume discounts …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/35-voucher-payment-terms

Livingston County Probation Department – Financial Operations (2016M-404)

… Livingston County is located in central New York and has a population of approximately 65,000. The County is … Probation Department assists in reducing the incidence and impact of crime by probationers in the County. The … collect unpaid obligations for the Department’s 1,900 “due and owing” cases totaling about $2.4 million. The …

https://www.osc.ny.gov/local-government/audits/county/2017/08/04/livingston-county-probation-department-financial-operations-2016m-404

Examination of Sunset LG Realty, LLC

… Downstate Medical Center (Downstate). Our objective was to determine whether the bonuses were appropriate and in … contract. Background This lease contract required Sunset to operate, maintain, and make necessary repairs to Downstate’s Bay Ridge medical facility. The Assistant …

https://www.osc.ny.gov/state-agencies/audits/2018/10/30/examination-sunset-lg-realty-llc

Justice Court Fund: Invoice Billing Program

… and village justice courts and municipalities participate in our Invoice Billing Program (IBP). Summary of the Invoice … JCF has processed the month’s reports for all justices in the municipality, we will send an invoice and billing … the municipality must make payment of money owed in a timely manner. When payment is made, local revenues are …

https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-invoice-billing-program