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Town of Stafford - Procurement (2018M-134)
… Ensure compliance with the procurement policy and New York State General Municipal Law (GML). 1 Review the thresholds … they planned to initiate corrective action. 1 New York State General Municipal Law, Section 103 … Town of Stafford …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-stafford-procurement-2018m-134Town of Chester – Time and Attendance Records (2017M-287)
… Purpose of Audit The purpose of our audit was to determine whether Town officials implemented adequate … employees did not use time sheets, vouchers or timecards to record the time actually worked. Leave request forms were not used to monitor paid leave time. Key Recommendations Implement …
https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-chester-time-and-attendance-records-2017m-287Clinton County - Separation Payments (2018M-44)
… payments totaling $512,693 made during the audit period and found that seven payments (23 percent) were not … former employees were overpaid a combined total of $10,089 and three former employees were underpaid a combined total of … $403. Key Recommendations Implement an independent review and approval of separation payments. Direct the County’s …
https://www.osc.ny.gov/local-government/audits/county/2018/06/15/clinton-county-separation-payments-2018m-44Carmel Central School District - Extra-Classroom Activities (2018M-45)
… sales tax totaling $431 was not set aside for remittance to the State. The District’s ECA policy was not … Ensure applicable sales tax is collected and remitted to the State. Update and amend the ECA fund policy and establish written procedures to supplement it. District officials agreed with our findings …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/carmel-central-school-district-extra-classroom-activities-2018m-45Leaves of Absence – Police and Fire Plan
… Compensation Tier 1 members will usually receive up to one year of service credit per accident for time spent on … Compensation leave. Tier 2, 3, 5 and 6 members may be able to receive credit for some or all of your Workers’ Compensation leave. To determine your eligibility and the cost, if any, please …
https://www.osc.ny.gov/retirement/publications/1512/leaves-absenceLeaves of Absence – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Tier 1 members receive full credit for sick leave at half pay; Tier 2, 3, 5 and 6 members …
https://www.osc.ny.gov/retirement/publications/1511/leaves-absenceFlanders Fire District – Disbursements (2014M-199)
… District is a district corporation of the State, distinct and separate from the Town of Southampton in Suffolk County. The District, which is governed by an … 2014 are $684,200. Key Finding The Board is not provided with a list of claims and, therefore, cannot be assured that …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/03/flanders-fire-district-disbursements-2014m-199McLean Fire District - Financial Operations (2017M-296)
… a voucher system to ensure Board approval. We commend them for taking prompt corrective action. The Treasurer did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/05/mclean-fire-district-financial-operations-2017m-296Buffalo United Charter School - Financial Management (2018M-197)
… Determine whether the Board ensured School funds are used in the most effective and economical manner. Key Findings The … how they are used. Key Recommendations Negotiate changes in the terms of the management agreement with NHA to gain … of any management agreement to ensure it is reasonable and in the School’s best interest. School officials generally …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/03/22/buffalo-united-charter-school-financial-management-2018m-197Leaves of Absence – Career Plan
… Compensation Tier 1 members will usually receive up to one year of service credit per accident for time spent on … Compensation leave. Tier 2, 3, 5 and 6 members may be able to receive credit for some or all of your Workers’ Compensation leave. To determine your eligibility and the cost, if any, please …
https://www.osc.ny.gov/retirement/publications/1642/leaves-absenceLeaves of Absence – New Career Plan
… for: Leaves of absence without pay; Authorized, unpaid medical leaves of absence; or Unpaid leave under the federal Family and Medical Leave Act. Workers’ Compensation Tier 1 members will …
https://www.osc.ny.gov/retirement/publications/1515/leaves-absenceLeaves of Absence – Non-Contributory Plan with Guaranteed Benefits
… Compensation Tier 1 members will usually receive up to one year of service credit per accident for time spent on … Compensation leave. Tier 2, 3, 5 and 6 members may be able to receive credit for some or all of your Workers’ Compensation leave. To determine your eligibility and the cost, if any, please …
https://www.osc.ny.gov/retirement/publications/1513/leaves-absenceTuckahoe Common School District - Financial Condition (2018M-191)
… fiscal years 2014-15 through 2016-17 that was not needed to fund operations. Overfunded three of the five reserves. … historical or known trends. Use appropriated fund balance to fund operations. Use excess fund balance and reserves to benefit taxpayers. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-financial-condition-2018m-191Newfield Fire Company, Inc. - Internal Controls Over Financial Activity (2014M-346)
… of our audit was to review controls over cash receipts and disbursements for the period January 1, 2013 through … contracts with the Town to provide fire protection and emergency services. Budgeted appropriations for 2014 … approximately $360,000. Key Finding The Auditing Committee and the independent auditor did not have procedures in place …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/newfield-fire-company-inc-internal-controls-over-financialComptroller DiNapoli and Senator Peralta Pen Op-Ed on NYS Dream Act
… version of that report using student enrollment data for the 2013-2014 academic year reaffirmed the cost and …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-and-senator-peralta-pen-op-ed-nys-dream-actState Comptroller Thomas P. DiNapoli Statement on NYC Finances
… State Comptroller Thomas P. DiNapoli issued the following statement after giving remarks at New York City Financial … State Comptroller Thomas P DiNapoli issued the following statement after giving remarks at New York City Financial …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-thomas-p-dinapoli-statement-nyc-financesWest Hempstead Water District – Life Insurance (2016M-393)
… to take steps to ensure that all insurance policies are permissible. … West Hempstead Water District Life …
https://www.osc.ny.gov/local-government/audits/district/2017/03/03/west-hempstead-water-district-life-insurance-2016m-393Town of Stuyvesant – Procurement (2017M-54)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s procurement practices for the period … services and does not require competitive methods to be used when procuring these services. Town officials were unable to provide documentation showing that they sought competition …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-stuyvesant-procurement-2017m-54Town of Patterson - Recycling Center Cash Receipts (2019M-237)
… supported, recorded and remitted timely and intact (in the same form and amount as received). Key Findings Cash … receipts were not remitted timely and intact, resulting in discrepancies with 44 of 76 remittances (58 percent) to … supported recorded and remitted timely and intact in the same form and amount as received …
https://www.osc.ny.gov/local-government/audits/town/2020/03/20/town-patterson-recycling-center-cash-receipts-2019m-237Fallsburg Central School District - Fund Balance Management (2020M-12)
Determine whether the Board and District officials effectively managed general fund balance
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/08/fallsburg-central-school-district-fund-balance-management-2020m-12