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Town of North Hudson - Payroll (2018M-166)
… that salary and wages are paid accurately. We reviewed the annual salaries paid to all 13 elected and appointed … January 2017 through May 2018 and found they were paid the correct amounts. We selected six payrolls totaling … related to clerical errors, employees were paid at the approved rate and for the correct number of hours. There …
https://www.osc.ny.gov/local-government/audits/town/2018/10/19/town-north-hudson-payroll-2018m-166Meridale Fire Department and Emergency Squad - Cash Receipts and Disbursements (2018M-203)
… disbursement duties. Deposit all money timely. Ensure that the minutes contain adequate information regarding the bills that membership approved for payment. Department …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/01/04/meridale-fire-department-and-emergency-squad-cash-receipts-andCrown Point Central School District - Claims Auditing (2018M-76)
… before payment. Key Findings Checks were printed and signed before the claims auditor audited and approved the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/crown-point-central-school-district-claims-auditing-2018m-76Elmira Heights Central School District - Nonresident Tuition (2019M-120)
… dates for nonresident students placed at the District to the School Business Executive. District officials agreed with our recommendation and indicated they plan to initiate corrective action. 1 As of April 22, 2019, the District had six Board members and one vacant seat. 2 The School Business Executive is a Greater Southern …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/elmira-heights-central-school-district-nonresident-tuition-2019m-120Westchester Community College – Fixed Assets (2017M-78)
… period September 1, 2015 through March 8, 2017. Background Westchester Community College is a two-year college sponsored by Westchester County and the State University of New York and … Westchester Community College Fixed Assets 2017M78 …
https://www.osc.ny.gov/local-government/audits/community-college/2017/06/30/westchester-community-college-fixed-assets-2017m-78Ulster County – Financial Condition (2014M-27)
… Purpose of Audit The purpose of our audit was to review the County’s financial condition for the period of January 1, 2012 through September 30, 2013. Background The County of Ulster is governed by a 23-member elected County Legislature and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/county/2014/05/09/ulster-county-financial-condition-2014m-27Oneonta City School District – Payroll (2017M-202)
Oneonta City School District Payroll 2017M202
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/08/oneonta-city-school-district-payroll-2017m-202Franklin-Essex-Hamilton Board of Cooperative Educational Services – Payroll (2016M-27)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of payroll payments for the period … established adequate payroll processing procedures to ensure that employees were accurately paid their approved …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/01/franklin-essex-hamilton-board-cooperative-educational-services-payroll-2016m-27Franklin Central School District – Health Insurance Cost Savings (2016M-50)
… measures to achieve cost savings and address rising health insurance costs for the period January 1, 2013 through … million. Key Finding District officials achieved health insurance cost savings by changing health insurance carriers and offering employees a buyout incentive. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/06/franklin-central-school-district-health-insurance-cost-savings-2016m-50Lake Pleasant Central School District – Payroll (2016M-8)
… calculation of its employees’ wages and salaries for the period July 1, 2014 through September 30, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total $5 million. Key Finding …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/lake-pleasant-central-school-district-payroll-2016m-8Keene Central School District – Claims Processing (2015M-299)
… School District is located in the Towns of Keene and Jay in Essex County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/keene-central-school-district-claims-processing-2015m-299Jefferson-Lewis-Hamilton-Herkimer-Oneida Board of Cooperative Educational Services – Separation Payments (2016M-304)
… 23,700 students. BOCES, which provides 59 educational and administrative services to its component school …
https://www.osc.ny.gov/local-government/audits/boces/2016/10/28/jefferson-lewis-hamilton-herkimer-oneida-board-cooperative-educational-servicesHamilton-Fulton-Montgomery Board of Cooperative Educational Services – Procurement (2016M-43)
… Purpose of Audit The purpose of our audit was to evaluate BOCES’ procurement for the … The Hamilton-Fulton-Montgomery BOCES is an association of 15 component school districts in Hamilton, Fulton and … HamiltonFultonMontgomery Board of Cooperative Educational Services Procurement 2016M43 …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/08/hamilton-fulton-montgomery-board-cooperative-educational-services-procurement-2016mBeaver River Central School District – Payroll (2016M-247)
… our audit was to evaluate the accuracy of the District’s payroll payments for the period July 1, 2014 through February … Beaver River Central School District Payroll 2016M247 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/beaver-river-central-school-district-payroll-2016m-247Scio Central School District – Payroll (2017M-10)
… Towns of Alma, Amity, Andover, Bolivar, Friendship, Scio, Ward, Wellsville and Wirt in Allegany County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/17/scio-central-school-district-payroll-2017m-10Potsdam Central School District – Payroll (2016M-161)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of payroll payments for the period … in the Towns of Canton, Parishville, Pierrepont, Potsdam and Stockholm in St. Lawrence County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/potsdam-central-school-district-payroll-2016m-161Enterprise Charter School – Enrollment and Billing (2014M-378)
… information on file or require that a new proof of residence be submitted when a student's address changes. Key … verify students' residences and require new proof of residence when a student moves. …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/03/27/enterprise-charter-school-enrollment-and-billing-2014m-378Opinion 2007-2
… of); (custody of voting machines) COUNTY LAW §361-a; ELECTION LAW §§3-226, 4-136 and 4-138: Counties may, but are … pursuant to a provision of law, including the expenses of election inspectors and expenses relating to the repair and … Whether amendments made to the Election Law require or permit the chargeback of election …
https://www.osc.ny.gov/legal-opinions/opinion-2007-2Opinion 89-35
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues …
https://www.osc.ny.gov/legal-opinions/opinion-89-35Comptroller DiNapoli Releases Municipal Audits
… Financial Operations (Saratoga County) The company’s audit committee did not audit the bills or review the treasurer’s … checks or bank reconciliations. Furthermore, the audit committee includes the treasurer which negates the internal controls intended by having an oversight committee monitor the treasurer’s work. Schenectady Municipal …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-municipal-audits-1