Search
Barker Central School District – Payroll (2023M-19)
… or overtime was approved and supported. Therefore, payroll errors went undetected and resulted in unnecessary and erroneous payroll payments. Seven employees were paid amounts that were … or District policy. Key Recommendations Adopt a written payroll policy governing the use of overtime and establish …
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-accountRondout Valley Central School District – Fixed Assets (2023M-36)
… combined cost of $255,775 did not have the required asset tags. 12 fixed assets with a combined cost of $213,960 could … were unable to verify this due to a lack of proper asset tags and incomplete inventory records. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/rondout-valley-central-school-district-fixed-assets-2023m-36Fine Fire District – Board Oversight (2023M-81)
… report – pdf] Audit Objective Determine whether the Fine Fire District (District) officials adequately monitored … audit fine fire district …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/27/fine-fire-district-board-oversight-2023m-81City of Salamanca – Employee Benefits (2023M-96)
… $45,000 was based on more than nine years’ worth of leave accrual records. Officials relied on the accrual review performed by the individual who received the … payment could have been made based on inaccurate leave accrual records. These exceptions occurred because the City …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-employee-benefits-2023m-96Town of Chateaugay - Real Property Tax Exemption Administration (2018M-200)
… eligibility and/or were incorrectly granted. One property owner did not meet the eligibility requirements to receive … building exemptions. As a result, the property owner incorrectly received $15,231 in tax reductions. … buildings were not supported. As a result, the property owner may have incorrectly received $80,126 in tax …
https://www.osc.ny.gov/local-government/audits/town/2019/05/17/town-chateaugay-real-property-tax-exemption-administration-2018m-200Campbell-Savona Central School District – Student State Aid (2024M-79)
… officials properly claimed New York State (State) aid for special education and homeless students. Key … not properly claim a total of $65,953 in potential State aid for special education and homeless students, including $29,939 of potential aid the District will not receive because officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/campbell-savona-central-school-district-student-state-aid-2024m-79Avon Central School District – Financial Management (2024M-75)
… surpluses in all five years we reviewed, totaling $8.2 million. Appropriating fund balance that is not needed is, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/avon-central-school-district-financial-management-2024m-75Village of Holley – Transparency of Fiscal Activities (S9-24-12)
Determine whether the Village of Holley Village Board of Trustees Board conducted an annual audit of the Village chief fiscal officers CFO financial records and reports filed the required annual financial report AFR with the Office of the State Comptroller OSC and reported the result
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-holley-transparency-fiscal-activities-s9-24-12State 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 – Basic Plan with Increased-Take-Home-Pay (ITHP)
… As a member of the Retirement System, you are covered by a plan … before you become eligible to retire (vested benefits). I am joined by a staff of dedicated professionals in my commitment to helping you make informed decisions about …
https://www.osc.ny.gov/retirement/publications/1511/message-comptroller-thomas-p-dinapoliA Message From Comptroller Thomas P. DiNapoli – Career Plan
… any questions or suggestions you might have. Sincerely, Thomas P. DiNapoli State Comptroller …
https://www.osc.ny.gov/retirement/publications/1642/message-comptroller-thomas-p-dinapoliA Message From Comptroller Thomas P. DiNapoli – New Career Plan
… may receive if you die while working for a public employer or, if eligible, after you leave public employment (death … future. I encourage you to contact us with any questions or suggestions you might have. Sincerely, Thomas P. DiNapoli …
https://www.osc.ny.gov/retirement/publications/1515/message-comptroller-thomas-p-dinapoliA Message From Comptroller Thomas P. DiNapoli – Non-Contributory Plan with Guaranteed Benefits
… before you become eligible to retire (vested benefits). I am joined by a staff of dedicated professionals in my …
https://www.osc.ny.gov/retirement/publications/1513/message-comptroller-thomas-p-dinapoliA Message From Comptroller Thomas P. DiNapoli – Police and Fire Plan
… may receive if you die while working for a public employer or, if eligible, after you leave public employment (death … future. I encourage you to contact us with any questions or suggestions you might have. Sincerely, Thomas P. DiNapoli …
https://www.osc.ny.gov/retirement/publications/1512/message-comptroller-thomas-p-dinapoliAccounts Payable Advisory No. 44
… In addition, agency-specific contracts, property leases and contracts originating in the Grants Gateway may also … a location with an ACH payment method on purchase orders and/or vouchers, (ii) vendors have designated a location with … method as the default location in their vendor record and (iii) vendors are enrolled in ePayments . Please refer to …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/44-contracts-requiring-electronic-paymentsSullivan County – Time and Attendance (2017M-55)
… Sullivan County Time and Attendance 2017M55 …
https://www.osc.ny.gov/local-government/audits/county/2017/11/22/sullivan-county-time-and-attendance-2017m-55City of Sherrill – Payroll and Community Activity Center Cash Receipts (2017M-228)
… paid and to determine whether cash receipts from the Community Activity Center were properly accounted for during … expenditures totaled approximately $1.55 million and Community Activity Center cash receipts totaled $196,000. Key … processing. City officials need to improve controls over Community Activity Center cash receipts. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/city/2017/12/22/city-sherrill-payroll-and-community-activity-center-cash-receipts-2017m-228Southern Westchester Board of Cooperative Educational Services – Billed Receivables (2015M-364)
… 1, 2014 through August 25, 2015. Background The Southern Westchester Board of Cooperative Educational Services (BOCES) … Southern Westchester Board of Cooperative Educational Services Billed …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/22/southern-westchester-board-cooperative-educational-services-billed-receivablesSouthampton Union Free School District – Special Education Claims Processing (2016M-200)
… of guidance and inconsistencies in how the procedures are carried out. Key Recommendation District officials should …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/southampton-union-free-school-district-special-education-claims