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Village of Sandy Creek – Cash Receipts and Disbursements (2017M-36)
… ensured that receipts were properly billed, collected and accounted for, and disbursements were supported and for proper Village purposes for the period June 1, 2015 …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-sandy-creek-cash-receipts-and-disbursements-2017m-36Town of Liberty – Justice Court Operations (2016M-336)
… by an elected five-member Town Board. The Town has two elected Justices who oversee Court operations. The … Justices did not reconcile unpaid tickets between the DMV and Court records to ensure defendants’ DMV records are accurate and fines are collected or tickets are referred to the DMV …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-liberty-justice-court-operations-2016m-336Elmira Heights Central School District – Financial Condition (2014M-76)
… 1, 2010 through February 19, 2014. Background The Elmira Heights Central School District is located in the village of Elmira Heights, Chemung County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/elmira-heights-central-school-district-financial-condition-2014m-76Town of Hartford – Online Banking and Information Security (2016M-385)
… approximately $1.1 million. Key Findings The Town does not have an online banking policy or a written agreement with the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hartford-online-banking-and-information-security-2016m-385Town of Newfane – Supervisor's Financial Records (2017M-7)
… to review the Supervisor's financial records and reports for the period January 1, 2015 through November 17, 2016. … secretary and the Town's CPA firm to maintain the Town's accounting records and perform the Town's financial reporting … Consult with the Town attorney and seek recovery of unpaid real property taxes. … Town of Newfane Supervisors Financial …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-newfane-supervisors-financial-records-2017m-7Greenville Fire District – Investment Program (2023M-106)
… 17-month audit period, the District earned $539 from money on deposit in the District’s checking and money market … legally permissible investment options, the District may have earned an additional $38,700 more than earned. Officials …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/greenville-fire-district-investment-program-2023m-106State Agencies Bulletin No. 2190
… Purpose: The purpose of this bulletin is to inform agencies of the 2024 New York State Paid Family … Questions regarding this bulletin may be directed to the Tax and Compliance mailbox. … The purpose of this bulletin is to inform agencies of the 2024 New York State Paid Family …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2190-2024-nys-paid-family-leave-rate-decreaseState Agencies Bulletin No. 2187
… Purpose: The purpose of this bulletin is to notify agencies of the 2024 maximum salary limit for ORP … 408 (k) (3) (C), and 408 (k) (6) (D) (ii) will increase to $345,000 for the 2024 calendar year for ORP and VDC Tier 1 … January 11, 2024. OSC Actions: OSC will update PayServ to reflect the Maximum Salary Limit for calendar year 2024. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2187-maximum-salary-limit-members-optional-retirement-plan-orp-and-voluntaryState Agencies Bulletin No. 2226
… bulletin is to notify agencies of the maximum salary limit for Tier 5 members of PFRS and ERS for fiscal year 2024. Affected Employees: Employees who are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2226-maximum-salary-limit-tier-5-members-new-york-state-police-and-fireShenendehowa Central School District – Longevity Payments (2023M-165)
… Audit Objective Determine whether Shenendehowa Central School District (District) officials ensured longevity payments for employees separating from service were accurate, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/shenendehowa-central-school-district-longevity-payments-2023m-165Tonawanda City School District - Procurement (2023M-108)
… York State General Municipal Law (GML) Section 103 and may have paid more than necessary for goods and services. The … procurement policy and procedures and educate employees on their requirements. District officials generally agreed with recommendations and indicated that they have initiated or plan to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/tonawanda-city-school-district-procurement-2023m-108Raquette Lake Union Free School District - Business Office Operations (2023M-151)
… Key Findings The Board and District officials did not provide effective oversight of the Business Office … District and the third-party provider. Implement controls to safeguard the Treasurer’s signature on disbursement checks … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/12/raquette-lake-union-free-school-district-business-office-operations-2023mLocust Valley Central School District – Competitive Quotes (2016M-131)
… The Locust Valley Central School District is located in the Town of Oyster Bay, Nassau County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/locust-valley-central-school-district-competitive-quotes-2016m-131Genesee Valley Board of Cooperative Educational Services – Purchasing (2016M-259)
… Bid specifications for equipment costing $170,470 may have been too restrictive to foster competition. Key …
https://www.osc.ny.gov/local-government/audits/boces/2016/10/21/genesee-valley-board-cooperative-educational-services-purchasing-2016m-259Town of Sempronius – Real Property Tax Exemptions Administration (2023M-66)
… of Sempronius (Town) Assessor properly administered select real property tax exemptions. Key Findings The Assessor did not properly administer all of the real property tax exemptions we reviewed. The Assessor did … million, we reviewed 58 exemptions totaling $2.7 million and found that 32 exemptions (55 percent) totaling $1 . 4 …
https://www.osc.ny.gov/local-government/audits/town/2023/08/18/town-sempronius-real-property-tax-exemptions-administration-2023m-66State Comptroller Thomas P. DiNapoli Statement on Tentative Agreements to End UAW Strike
New York State Comptroller Thomas P DiNapoli issued the following statement regarding the tentative labor agreements between the UAW and the big three automakers
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-thomas-p-dinapoli-statement-tentative-agreements-end-uaw-strikeTown of Southold – Sexual Harassment Prevention Training (S9-23-10)
… employees and all 19 elected officials), six employees or 23 percent of employees tested and 10 elected officials, did … 423 total Town employees and elected officials, 10 Justice Court employees, 38 Police Department employees and the Town …
https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-southold-sexual-harassment-prevention-training-s9-23-10Village of Cambridge – Payroll (2015M-74)
… established effective internal controls over payroll for the period June 1, 2013 through December 31, 2014. … is located in the Town of Cambridge, Washington County, and has a population of approximately 1,870. The Village is … five-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $1.28 …
https://www.osc.ny.gov/local-government/audits/village/2015/07/03/village-cambridge-payroll-2015m-74Nanuet Union Free School District – Network User Accounts and Information Technology Contingency Plan (2022M-135)
… As a result, we identified 18 generic accounts that should have been disabled. An adequate comprehensive IT contingency …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/09/nanuet-union-free-school-district-network-user-accounts-and-informationVillage of Oyster Bay Cove – Claims Audit (2022M-114)
… (Board) ensured that claims were adequately supported, for appropriate Village purposes and audited before payment. Key Findings The Board did not ensure that claims were adequately supported, for appropriate Village purposes and audited before payment. …
https://www.osc.ny.gov/local-government/audits/village/2022/12/02/village-oyster-bay-cove-claims-audit-2022m-114