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Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-2City of Yonkers – Budget Review (B6-14-14) - Revised
… the significant revenue and expenditure projections in the City’s adopted budget for the 2014-15 fiscal year are reasonable. Background The City of Yonkers 2014-15 adopted budget totals $1.02 billion. …
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)
… taken offsite to a secure location because Town officials have not established back-up procedures that would require …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-rhinebeck-internal-controls-over-cash-management-and-information-technologyCUNY Bulletin No. CU-127
… Purpose To explain the new process for Deduction Codes 443 and 445. … sent by the City of New York's Office of Labor Relations to start, change or cancel these deductions. Agency Actions … Beginning in 2002, agencies will no longer be allowed to start, change or cancel these deductions. These deductions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-127-calendar-year-2002-processing-deduction-codes-443-cunySouthern Cayuga Lake Intermunicipal Water Commission – Financial Operations (2015M-149)
… was to assess the financial operations of the Commission for the period January 1, 2014 through May 7, 2015. …
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)
… $9.1 million. Key Findings Officials have designed and implemented appropriate procedures establishing employee … procedures to ensure that employees were paid salaries and wages to which they were entitled. Key Recommendations …
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)
… identifying the leave balances for employees entitled to a payout at retirement included employees who were not eligible for a payout based on the collective bargaining agreement. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/ardsley-union-free-school-district-reserve-funds-2015m-348Leaves of Absence – Regional State Park Police Plan
… Tier 1 members receive full credit for sick leave at half pay; Tier 2, 3, 5 … Act. Workers’ Compensation You will usually receive up to one year of service credit per incident for time spent on … Tier 1 2 3 5 and 6 members covered by Section383a Covers pension disability and death benefits …
https://www.osc.ny.gov/retirement/publications/1867/leaves-absenceBridgehampton Union Free School District – Claims Auditing (2017M-179)
… of our audit was to examine the claims auditing process for the period July 1, 2015 through February 28, 2017. … The Bridgehampton Union Free School District is located in the Town of Southampton in Suffolk County. The District, … There were no recommendations as a result of this audit. … Bridgehampton Union Free School District Claims …
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)
… Johnson Memorial Library is located in the Town of Union and the Village of Endicott in Broome County. The Library is … totaled approximately $1 million. Key Finding The Director and Library officials effectively managed Library …
https://www.osc.ny.gov/local-government/audits/library/2016/08/05/george-f-johnson-memorial-library-library-expenditures-2016m-214Village of North Syracuse – Claims Audit (2014M-131)
… 2013. Background The Village of North Syracuse is located in Onondaga County and has a population of approximately 6,800. The Village is … the actual claims. Key Recommendation Conduct a thorough and deliberate audit of claims before authorizing payments. … …
https://www.osc.ny.gov/local-government/audits/village/2014/07/18/village-north-syracuse-claims-audit-2014m-131Gananda Central School District – Financial Condition (2014M-62)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period … year totaled $19,966,154. Key Finding District officials have struggled with fiscal challenges and deteriorating …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/04/gananda-central-school-district-financial-condition-2014m-62Maine Endwell Central School District – Budget Review (B4-13-14)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … Background The Maine Endwell Central School District is located in Broome County. The District’s proposed budget for the 2013-14 school year is almost $45 million. Key Findings Based on our review, …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/maine-endwell-central-school-district-budget-review-b4-13-14Long Beach City School District – Controls Over Cash Receipts (2016M-145)
… did not establish formal, written cash receipt policies and procedures. Key Recommendation Develop written policies and procedures for handling cash receipts. … Long Beach City …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/long-beach-city-school-district-controls-over-cash-receipts-2016m-145Lawrence Union Free School District – Financial Condition (2016M-52)
… were $98.6 million. Key Finding The Board and District management effectively managed the District’s financial …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/lawrence-union-free-school-district-financial-condition-2016m-52Beekmantown Central School District – Payroll (2017M-26)
… The Beekmantown Central School District is located in the Towns of Altona, Beekmantown, Chazy and Plattsburgh in Clinton County. The District is governed by a nine-member …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/14/beekmantown-central-school-district-payroll-2017m-26Member Contributions – Legacy Reporting
… to all Tier 1 and 2 members. Contributions are not reportable as wages for federal income tax purposes. Contributions are reportable as wages for New York State and local income tax … and for Social Security purposes. Contributions are reportable as wages to NYSLRS. Contributions are calculated …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/member-contributionsTown of Hempstead Sanitary District No. 2 – Financial Condition and Procurement (2016M-388)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition and controls … provides refuse collection and recycling pickup services to more than 55,000 households and commercial businesses, is … $12 million. Key Findings The Board did not adopt a policy to address the level of unrestricted fund balance to be …
https://www.osc.ny.gov/local-government/audits/district/2017/03/17/town-hempstead-sanitary-district-no-2-financial-condition-and-procurement-2016mDiNapoli Appoints Navyug Patel Deputy Chief Investment Officer of the New York State Common Retirement Fund
… Thomas P. DiNapoli today announced his appointment of Navyug “Nav” Patel as deputy chief investment officer of the New York State Common Retirement Fund. Patel has … State Common Retirement Fund is the third largest public pension fund in the United States. The Fund holds and invests …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-appoints-navyug-patel-deputy-chief-investment-officer-new-york-state-common-retirement-fund