Search
Barker Central School District – Payroll (2023M-19)
… employee compensation payments were accurate, approved and supported. Key Findings Employee compensation payments … the pay rates were accurate or overtime was approved and supported. Therefore, payroll errors went undetected and resulted in unnecessary and erroneous payroll payments. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/30/barker-central-school-district-payroll-2023m-19West Hempstead Union Free School District – Nonstudent Network User Account Controls (2023M-9)
… adequate controls over nonstudent network user accounts to help prevent unauthorized use, access and loss. Key … adequate controls over nonstudent network user accounts to help prevent unauthorized use, access and loss. In addition to sensitive information technology (IT) control weaknesses …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/west-hempstead-union-free-school-district-nonstudent-network-user-accountTown of White Creek – Disbursements and Annual Financial Reports (2023M-41)
… checks. Properly sign checks; instead, a rubber signature stamp was used, which is not permitted. Review the canceled … Key Recommendations Stop the practice of using a signature stamp for the Supervisor’s signature, and have Town checks …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-white-creek-disbursements-and-annual-financial-reports-2023m-41Fine Fire District – Board Oversight (2023M-81)
… capital plans. District officials generally agreed with our recommendations and have indicated they plan to take …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/27/fine-fire-district-board-oversight-2023m-81Gorham-Middlesex Central School District – Multiyear Planning (2016M-177)
… our audit was to review the District’s multiyear planning for the period July 1, 2014 through March 23, 2016. … District is located in the Towns of Gorham, Hopewell and Seneca in Ontario County and the Towns of Benton, Italy, Jerusalem, Middlesex and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/gorham-middlesex-central-school-district-multiyear-planning-2016m-177Jericho Union Free School District – Financial Management (2016M-328)
… to examine the District’s financial management practices for the period July 1, 2014 through May 24, 2016. Background … Free School District is located in the Towns of Oyster Bay and North Hempstead, Nassau County. The District operates five schools with approximately 3,000 students and is governed by an elected five-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/jericho-union-free-school-district-financial-management-2016m-328Otego-Unadilla Central School District – Financial Condition (2013M-84)
… audit was to examine the District’s financial condition for the period July 1, 2011, to January 22, 2013. Background … of Otego, Unadilla, Laurens, Oneonta, Butternuts, Sidney, and Franklin in Otsego and Delaware Counties. The District is governed by the Board …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/otego-unadilla-central-school-district-financial-condition-2013m-84Village of Richmondville – Disbursements (2012M-178)
… The purpose of our audit was to ensure that the Board and Mayor properly monitored the Village’s fiscal operations for the period June 1, 2011 to July 16, 2012. Background The … comprising five elected Trustees, governs the Village and is responsible for the general management and control of …
https://www.osc.ny.gov/local-government/audits/village/2013/01/25/village-richmondville-disbursements-2012m-178Town of Stratford – Supervisor’s Records (2013M-11)
… audit was to review the Supervisor’s accounting records for the period January 1, 2011, to May 31, 2012. Background … The Town of Stratford is located in Fulton County and has a population of 610 residents. An elected five-member … indication that the Board had solicited the professional services of an independent public accountant to perform an …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-stratford-supervisors-records-2013m-11Town of Norwich – Justice Court (S9-14-3)
… Town of Norwich Justice Court S9143 …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-norwich-justice-court-s9-14-3Elwood Union Free School District – Electronic Transfers (2014M-133)
… evaluate the District’s controls over electronic transfers for the period July 1, 2012 through August 31, 2013. … is located in the Town of Huntington, Suffolk County, and is governed by a Board of Education comprising five … operates four schools with approximately 2,625 students and 375 employees. The District’s expenditures for the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/elwood-union-free-school-district-electronic-transfers-2014m-133Altona Volunteer Fire Company, Inc. – Financial Operations (2016M-201)
… internal controls over the Company’s financial operations for the period January 1, 2014 through March 31, 2016. … County. The Company, which provides fire protection services to the residents of the Altona Fire District, is … members. During our audit period, deposits totaled $41,695 and disbursements totaled $68,487, excluding transfers …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/30/altona-volunteer-fire-company-inc-financial-operations-2016mState Comptroller DiNapoli Releases Municipal Audits
… Harbor – Board Oversight (Suffolk County) The board failed to comply with statutory requirements when presenting and … five years and general fund balance declined from $61,710 to $3,491. In addition, the board did not properly authorize a local law to exceed the tax levy limit. The 2018-19 levy exceeded the …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-auditsA Message From Comptroller Thomas P. DiNapoli – Article 14 Benefits
Article 14 information for PFRS Tier 3 members Covers pension disability and death benefits
https://www.osc.ny.gov/retirement/publications/1644/message-comptroller-thomas-p-dinapoliA Message From Comptroller Thomas P. DiNapoli – Basic Plan with Increased-Take-Home-Pay (ITHP)
… As a member of the Retirement System, you are covered by a plan that … Benefits you will receive at retirement if you meet the service and age requirements (service retirement benefits); … your beneficiary may receive if you die while working for a public employer or, if eligible, after you leave public …
https://www.osc.ny.gov/retirement/publications/1511/message-comptroller-thomas-p-dinapoliA Message From Comptroller Thomas P. DiNapoli – En-Con Police Officers Plan
… benefits. This publication explains some of the benefits and services available to you as a member of our system, … you will receive at retirement if you meet the service and age requirements (service retirement benefits); Benefits … your beneficiary may receive if you die while working for a public employer or, if eligible, after you leave public …
https://www.osc.ny.gov/retirement/publications/1822/message-comptroller-thomas-p-dinapoliA Message From Comptroller Thomas P. DiNapoli – Career Plan
… As a member of the Retirement System, you are covered by a plan that … Benefits you will receive at retirement if you meet the service and age requirements (service retirement benefits); … your beneficiary may receive if you die while working for a public employer or, if eligible, after you leave public …
https://www.osc.ny.gov/retirement/publications/1642/message-comptroller-thomas-p-dinapoliA Message From Comptroller Thomas P. DiNapoli – Regional State Park Police Plan
… benefits. This publication explains some of those benefits and the services available to you as a member of our system, … you will receive at retirement if you meet the service and age requirements (service retirement benefits); Benefits … your beneficiary may receive if you die while working for a public employer or, if eligible, after you leave public …
https://www.osc.ny.gov/retirement/publications/1867/message-comptroller-thomas-p-dinapoliA Message From Comptroller Thomas P. DiNapoli – Forest Rangers Plan
… benefits. This publication explains some of those benefits and the services available to you as a member of our system, … you will receive at retirement if you meet the service and age requirements (service retirement benefits); Benefits … your beneficiary may receive if you die while working for a public employer or, if eligible, after you leave public …
https://www.osc.ny.gov/retirement/publications/1864/message-comptroller-thomas-p-dinapoliA Message From Comptroller Thomas P. DiNapoli – State Police Plan
… As a member of the New York State and Local Retirement System (NYSLRS), you are covered by a … important benefits. This publication explains some of those benefits and services available to you, including: …
https://www.osc.ny.gov/retirement/publications/1518/message-comptroller-thomas-p-dinapoli