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Overtime Compensation – Legacy Reporting
… report overtime until a member reaches the limit for the calendar year. You must still report the member’s salary and … amounts beyond the limit. At the beginning of each calendar year, resume reporting overtime and collecting … overtime limits . The limit increases by 3 percent each calendar year. Tier 5 PFRS Members: The overtime limit is 15 …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/overtime-compensationCanajoharie Central School District – Financial Condition and Extra-Classroom Activity Fund (2015M-339)
… has been in excess of the limits established by New York State Real Property Tax Law, ranging from 6.9 percent to 8.3 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/canajoharie-central-school-district-financial-condition-and-extraComptroller DiNapoli Releases Municipal Audits
… Sanitary District No. 1 – Selected Financial Activities (Nassau County) District officials did not enforce certain collective … Niagara Falls Water Board – Financial Management (Niagara County) The water board and water authority finances are …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-audits-0Child Development Center of the Hamptons Charter School – Financial Management (2013M-98)
… paid each month – documentation that supports information in the financial reports. Key Recommendations Follow the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/05/child-development-center-hamptons-charter-school-financial-managementTown of Italy – Multiyear Planning (2017M-53)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s multiyear planning for the period … $1.2 million. Key Findings Town officials have not established a multiyear financial or capital plan. Town … Develop multiyear financial and capital plans to ensure that financial resources are available to replace …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-italy-multiyear-planning-2017m-53Island Trees Union Free School District – Overtime (2016M-389)
… through June 30, 2016. Background The Island Trees Union Free School District is located in the Town of Hempstead, … prior to the work being performed. … Island Trees Union Free School District Overtime 2016M389 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/island-trees-union-free-school-district-overtime-2016m-389Union Free School District of the Tarrytowns - Fixed Assets (2018M-185)
… of the 39 fixed assets valued at $242,673 were tagged as District property and 42 assets valued at $126,303 were not … threshold have a tag affixed identifying them as District property. District officials generally agreed with our recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/union-free-school-district-tarrytowns-fixed-assets-2018m-185East Ramapo Central School District – Transportation Audit Follow Up (2019M-107-F)
… report released in November 2019. Background The District is located in Rockland County. The Board of Education (Board) is responsible for managing the District’s operations. … Results of Review Based on our limited procedures, it appears that the District has made limited progress …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/east-ramapo-central-school-district-transportation-audit-follow-2019m-107City of Yonkers – Budget Review (B6-15-16)
… of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers' … will not be available in future years. The City continues to rely on fund balance to close gaps in the budget. If police overtime savings are …
https://www.osc.ny.gov/local-government/audits/city/2015/07/10/city-yonkers-budget-review-b6-15-16Police Property Room Inventory (2014-MS-4)
… agencies have established appropriate controls over property room inventory for the period January 1, 2012 … enforcement agencies receive or seize multiple forms of property which can include cash, jewelry, firearms, weapons, …
https://www.osc.ny.gov/local-government/audits/city/2015/02/17/police-property-room-inventory-2014-ms-4City of Poughkeepsie – Budget Review (B6-17-1)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the City's adopted budget for the 2017 fiscal year are …
https://www.osc.ny.gov/local-government/audits/city/2017/02/09/city-poughkeepsie-budget-review-b6-17-1Newfield Fire Company, Inc. - Internal Controls Over Financial Activity (2014M-346)
… Purpose of Audit The purpose of our audit was to review controls over cash receipts and disbursements for … by a 10-member Board of Directors, contracts with the Town to provide fire protection and emergency services. Budgeted … the independent auditor did not have procedures in place to obtain or review canceled check images, and adequate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/newfield-fire-company-inc-internal-controls-over-financialTown 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-287Accounts Payable Advisory No. 13
… that several agencies have disabled or "turned off" the matching option on many POs/vouchers created in SFS. … unacceptable and that this practice must stop immediately. The voucher matching process provides important controls including: Prevention of duplicate payments and overpayments; Validation that goods …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/13-voucher-matching-process-required-sfsLackawanna City School District - Tuition (2019M-59)
… and supported. Key Findings District officials did not review tuition charges for accuracy. As a result, the … for one student. The District did not have adequate and up-to-date residency information to support tuition charges totaling $2.5 million for 162 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/lackawanna-city-school-district-tuition-2019m-59Town of Barrington – Financial Management (2017M-103)
… The purpose of our audit was to examine the oversight and management of the Town’s financial operations for the period … at the Town office. … Town of Barrington Financial Management 2017M103 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-barrington-financial-management-2017m-103Town of Pittsfield – Disbursements (2013M-82)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly monitored the Town’s disbursements for the period January 1, 2011, to December 19, 2012. Background The Town of Pittsfield is … − who received gross pay totaling $886 − that did not have an approved timesheet on file to verify that they …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-pittsfield-disbursements-2013m-82Franklin County – Procurement (2016M-366)
… 1, 2015 through July 31, 2016. Background Franklin County is located in northeastern New York State and has a population of approximately 51,600. The County is governed by a seven-member County Legislature. Budgeted … and rationale for the selection of service providers is documented. … Franklin County Procurement 2016M366 …
https://www.osc.ny.gov/local-government/audits/county/2017/01/06/franklin-county-procurement-2016m-366Southold Union Free School District - Leave Accruals (2018M-113)
… School District (District) officials implemented a system to accurately record employee benefits and usage. Key Findings The system for tracking leave accruals is not reliable. We found errors in accrual records for 70 … agreed with our recommendations and indicated they planned to initiate corrective action. … Southold Union Free School …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/07/southold-union-free-school-district-leave-accruals-2018m-113City of Johnstown – Internal Controls Over Payroll (2015M-75)
… 31, 2015. Background The City of Johnstown is located in Fulton County and has a population of approximately 8,700. …
https://www.osc.ny.gov/local-government/audits/city/2015/07/17/city-johnstown-internal-controls-over-payroll-2015m-75