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Locust Valley Central School District – Competitive Quotes (2016M-131)
… Purpose of Audit The purpose of our audit was to examine the District’s practices and procedures related to the purchase of goods and services for the period July 1, … Findings District officials did not consistently adhere to written policies for obtaining competitive quotes. …
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)
… $56 million. Key Findings BOCES’ purchasing policy does not clearly describe if there are any conditions or …
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)
… that those granted exemptions qualify. Review data entered in the Real Property Tax System (RPTS) periodically to ensure …
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
… to walk the picket line with members of UAW Local 3039 in Tappan, N.Y. to learn about the issues facing them and …
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)
… Determine whether Town of Southold (Town) employees and elected officials completed annual sexual harassment … Findings SHP Training was not provided to all employees and elected officials. Of the 45 total individuals we tested (26 selected employees and all 19 elected officials), six employees or 23 percent of …
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)
… officials established effective internal controls over payroll for the period June 1, 2013 through December 31, … did not establish, document and approve pay rates for all employees, and some employees did not receive the correct …
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)
… needed, and did not adopt an adequate IT contingency plan. In addition to sensitive IT control weaknesses that we …
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)
… Conduct a deliberate and thorough audit of claims prior to payment. Claims paid before audit should be limited to those authorized under Village Law and presented at the …
https://www.osc.ny.gov/local-government/audits/village/2022/12/02/village-oyster-bay-cove-claims-audit-2022m-114Village of Cape Vincent – Payroll and Claims Auditing (2015M-131)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls over payroll and … by the Board or by establishing an Office of the Auditor to fulfill the claims audit function. … Village of Cape …
https://www.osc.ny.gov/local-government/audits/village/2015/08/28/village-cape-vincent-payroll-and-claims-auditing-2015m-131Village of Gilbertsville – Cash Receipts and Disbursements (2014M-267)
… the Village’s cash receipt and disbursement practices for the period June 1, 2013 through July 14, 2014. Background … three-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year for the general fund and water fund total approximately …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-gilbertsville-cash-receipts-and-disbursements-2014m-267Wainscott Common School District - Claims Auditing (2018M-240)
… complete report - pdf] Audit Objective Determine whether the Board of Education (Board) adequately audited claims before payment … that the Board, as a whole, performed a thorough audit of claims that not only ensured that claims were adequately …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/wainscott-common-school-district-claims-auditing-2018m-240Village of Scotia - Parking Tickets and Justice Court Operations (2019M-44)
… as of July 31, 2018. The Clerk used her discretion to forgive late fees totaling $5,110 on 184 (or 78 percent) … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether Village …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/06/07/village-scotia-parking-tickets-and-justice-court-operations-2019m-44Massena Central School District - Selected Non-Payroll Disbursements (2019M-71)
… Key Findings District officials allowed: The third-party administrator (administrator), and three utility vendors, who disbursed … Transfer money to the administrator for the total amount payable in satisfaction of dental claims and initiate and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/massena-central-school-district-selected-non-payroll-disbursements-2019mPittsfield Fire District – Board Oversight (2016M-305)
… audit was to examine internal controls over the District’s financial operations for the period July 1, 2015 through July … The Board does not have any policies or procedures for credit card usage. The Treasurer is responsible for … supporting documentation for charges on each credit card bill. Provide oversight of the Treasurer’s duties throughout …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/12/09/pittsfield-fire-district-board-oversight-2016m-305Painted Post Fire Department – Cash Receipts and Disbursements (2016M-312)
… Purpose of Audit The purpose of our audit was to examine the internal controls over the Department’s … it consisted of a comparison of the bank statement balance to the check register and did not include other items such as … as required by law. Key Recommendations Amend the bylaws to provide for adequate segregation of duties and oversight. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/painted-post-fire-department-cash-receipts-and-disbursementsTown of Austerlitz – Internal Controls Over Payroll and Fuel Inventory (2014M-365)
… Purpose of Audit The purpose of our audit was to examine controls over payroll and fuel inventory for the … processing payrolls, creating checks, making adjustments to the payroll system and reconciling the payroll bank account. Department heads are not required to sign time cards showing their approval. The Town does not …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-austerlitz-internal-controls-over-payroll-and-fuel-inventory-2014m-365Town of Dickinson – Fiscal Oversight (2014M-337)
… the Board with adequate monthly financial reports. Only pay Board-approved claims listed on abstracts provided by the …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-dickinson-fiscal-oversight-2014m-337Lansing Fire District – Investment Program (2023M-62)
… agreed with our findings and indicated they have begun to initiate corrective action. … audit lansing fire district …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/09/01/lansing-fire-district-investment-program-2023m-62State Agencies Bulletin No. 2319
… limit for Tier 5 members of PFRS and ERS for fiscal year 2025. Affected Employees: Employees who are Tier 5 members of … 408(k)(6)(D)(ii) will increase to $350,000 for fiscal year 2025. Effective Dates: Effective beginning Institution paychecks dated April 3, 2025, and Administration paychecks dated April 9, 2025. OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2319-maximum-salary-limit-tier-5-members-new-york-state-police-and-fireState Agencies Bulletin No. 2003
… garnishments per the agency responsibilities provided in Payroll Bulletin 331 . Questions: Questions regarding this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2003-update-garnishment-notification-reports