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Beaver River Central School District – Payroll (2016M-247)
… The Beaver River Central School District is located in the Towns of Croghan, New Bremen and Watson in Lewis County. The District, which operates one school with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/beaver-river-central-school-district-payroll-2016m-247Elizabethtown-Lewis Central School District – Claims Processing (2015M-297)
… Purpose of Audit The purpose of our audit was to review the District’s claim processing for the period July … adequate procedures over the claims processing function to ensure that claims were for appropriate purposes, … adequately supported, and audited and approved prior to payment. Key Recommendations There were no recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/elizabethtown-lewis-central-school-district-claims-processing-2015m-297Division of Housing and Community Renewal Bulletin No. DH-117
… Purpose The purpose of this bulletin is to provide the Division of Housing and Community Renewal … the Rent Regulations Services Unit – BU67 who have opted to participate in the Over40 Comp Time II Cash Out program are affected. Background Pursuant to a side letter contained in the 2016-2021 Agreements …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-117-2021-rrsu-over-40-comp-time-ii-cash-outLeaves of Absence – En-Con Police Officers Plan
… Tier 1 members receive full credit for sick leave at half pay; Tier 2, 3, 5 and 6 members receive half … not given for: Leaves of absence without pay; Authorized, unpaid medical leaves of absence; or Unpaid leave under the …
https://www.osc.ny.gov/retirement/publications/1822/leaves-absenceState Comptroller DiNapoli Releases Municipal Audits
New York State Comptroller Thomas P DiNapoli today announced the following local government audits have been issued
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-municipal-audits-0Becoming Eligible for a Benefit – Regional State Park Police Plan
… Once you have accrued five years of credited service, you will be vested. … covered by Section383a Covers pension disability and death benefits …
https://www.osc.ny.gov/retirement/publications/1867/becoming-eligible-benefitComptroller DiNapoli Releases Municipal Audits
… granted benefits if job creation, economic goals or other terms of the agreements are not met. Town of Hebron … improvements. For example, the board did not complete, or contract with an independent accountant to complete, an … auditors did not find any questionable bank withdrawals or payments. For access to state and local government …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-2Cassadaga Valley Central School District – Financial Condition (2013M-249)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition and the use of … ending June 30, 2013. Therefore, the District did not need to use the $5.8 million of fund balance that the Board … four of the last five years, totaling $1,100,434, leading to unexpended surplus fund balance exceeding the statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/cassadaga-valley-central-school-district-financial-condition-2013m-249City of Yonkers – Budget Review (B6-14-14) - Revised
… projections in the City’s adopted budget for the 2014-15 fiscal year are reasonable. Background The City of Yonkers 2014-15 … are reasonable. … City of Yonkers Budget Review B61414 Revised …
https://www.osc.ny.gov/local-government/audits/city/2014/07/03/city-yonkers-budget-review-b6-14-14-revisedTown of Rhinebeck – Internal Controls Over Cash Management and Information Technology (2013M-36)
… Purpose of Audit The purpose of our audit was to examine internal controls over selected … or develop compensating controls and revise the policy to address the Clerk’s duties. Ensure that deposits are timely …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-rhinebeck-internal-controls-over-cash-management-and-information-technologyMember Contributions – Legacy Reporting
… in a contributory plan; Contributions for military service credit, where applicable; Contributions mandated by the Coordinated-Escalator (CO-ESC) Retirement Plan for Tier 3 members (RSSL Article 14); the … as modified by Chapter 18 of the Laws of 2012). Federal Tax Treatment of Member Contributions ERS Tiers 3 through 6 …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/member-contributionsTown of Hempstead Sanitary District No. 2 – Financial Condition and Procurement (2016M-388)
… audit was to evaluate the District’s financial condition and controls over procurement for the period January 1, 2015 … County. The District, which provides refuse collection and recycling pickup services to more than 55,000 households and commercial businesses, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/district/2017/03/17/town-hempstead-sanitary-district-no-2-financial-condition-and-procurement-2016mSouthern Cayuga Lake Intermunicipal Water Commission – Financial Operations (2015M-149)
… joint entity of Tompkins County’s Towns of Dryden, Ithaca and Lansing and Villages of Cayuga Heights and Lansing. The Commission was established by an …
https://www.osc.ny.gov/local-government/audits/joint-activity/2015/09/11/southern-cayuga-lake-intermunicipal-water-commission-financial-operationsCarle Place Water District – Procurement (2014M-18)
… Purpose of Audit The purpose of our audit was to evaluate the District’s procurement practices for the … Recommendations Consider revising the procurement policy to require District officials to award professional service contracts only after soliciting …
https://www.osc.ny.gov/local-government/audits/district/2014/04/04/carle-place-water-district-procurement-2014m-18Schenectady Municipal Housing Authority – Payroll (2014M-223)
… Purpose of Audit The purpose of our audit was to assess the Authority’s payroll process for the period … rate schedules. Officials implemented specific procedures to ensure that employees were paid salaries and wages to which they were entitled. Key Recommendations There are no …
https://www.osc.ny.gov/local-government/audits/public-authority/2014/09/12/schenectady-municipal-housing-authority-payroll-2014m-223Ardsley Union Free School District – Reserve Funds (2015M-348)
… of our audit was to examine the District’s reserve funds for the period July 1, 2014 through October 2, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year are $63.9 million. Key Finding … The District’s schedule identifying the leave balances for employees entitled to a payout at retirement included …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/ardsley-union-free-school-district-reserve-funds-2015m-348Bridgehampton Union Free School District – Claims Auditing (2017M-179)
… one school with approximately 190 students, is governed by an elected seven-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/bridgehampton-union-free-school-district-claims-auditing-2017m-179George F. Johnson Memorial Library – Library Expenditures (2016M-214)
… Purpose of Audit The purpose of our audit was to assess Library officials’ controls over expenditures for … of Endicott in Broome County. The Library is governed by a nine-member Board of Trustees appointed by the Village of … Key Recommendations There were no recommendations as a result of this audit. … George F Johnson Memorial Library …
https://www.osc.ny.gov/local-government/audits/library/2016/08/05/george-f-johnson-memorial-library-library-expenditures-2016m-214Leaves of Absence – Regional State Park Police Plan
… Tier 1 members receive full credit for sick leave at half pay; Tier 2, 3, 5 and 6 members receive half … not given for: Leaves of absence without pay; Authorized, unpaid medical leaves of absence; or Unpaid leave under the …
https://www.osc.ny.gov/retirement/publications/1867/leaves-absenceGananda Central School District – Financial Condition (2014M-62)
… Purpose of Audit The purpose of our audit was to assess the … Background The Gananda Central School District is located in Wayne County and is governed by the Board of Education, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/04/gananda-central-school-district-financial-condition-2014m-62