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Western Sullivan Public Library – Library Operations (2015M-156)
… Purpose of Audit The purpose of our audit was to examine the Library’s financial … is located in Sullivan County and serves the residents of the Sullivan West Central School District. The Library, … library buildings, is governed by a nine-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal …
https://www.osc.ny.gov/local-government/audits/library/2015/10/23/western-sullivan-public-library-library-operations-2015m-156Carle Place Union Free School District – Payroll (2016M-69)
… to review the District’s internal controls over payroll for the period July 1, 2014 through October 31, 2015. … The Carle Place Union Free School District is located in the Town of North Hempstead, Nassau County. The District, … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year are $47.7 million. Key Finding …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/carle-place-union-free-school-district-payroll-2016m-69Town of Bainbridge – Financial Management (2016M-332)
… officials’ management of the Town’s financial condition for the period January 1, 2015 through July 21, 2016. Background The Town of Bainbridge is located in Chenango County. The Town, which has approximately 3,300 … an elected five-member Town Board. Budgeted appropriations for the 2016 fiscal year totaled approximately $1.1 million. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-bainbridge-financial-management-2016m-332Village of Sandy Creek – Cash Receipts and Disbursements (2017M-36)
… receipts were properly billed, collected and accounted for, and disbursements were supported and for proper Village purposes for the period June 1, 2015 through August 31, 2016. …
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)
… disbursement checks. The Justices did not reconcile unpaid tickets between the DMV and Court records to ensure … DMV records are accurate and fines are collected or tickets are referred to the DMV Scofflaw program. Key … checks. Periodically review and reconcile the DMV pending tickets report to the Court records to ensure that tickets …
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)
… audit was to evaluate the District’s financial condition for the period July 1, 2010 through February 19, 2014. … The Elmira Heights Central School District is located in the village of Elmira Heights, Chemung County. The … with approximately 1,100 students. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $20 …
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)
… July 31, 2016. Background The Town of Hartford located in Washington County and has a population of approximately …
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)
… Purpose of Audit The purpose of our audit was to review the Supervisor's financial records … 1, 2015 through November 17, 2016. Background The Town of Newfane is located in Niagara County and has a population … Town of Newfane Supervisors Financial Records 2017M7 …
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)
… period, the District earned $539 from money on deposit in the District’s checking and money market accounts, which had average available funds for investing of $845,365. Had officials considered other … investment procedures to convey management’s expectations for managing the District’s investment program, Solicit …
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 … notify affected employees. Questions: Questions regarding this bulletin may be directed to the Tax and Compliance … The purpose of this bulletin is to inform agencies of the 2024 New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2190-2024-nys-paid-family-leave-rate-decreaseState Agencies Bulletin No. 2187
… is to notify agencies of the 2024 maximum salary limit for ORP and VDC plan members. Affected Employees: Tier 1 … (C), and 408 (k) (6) (D) (ii) will increase to $345,000 for the 2024 calendar year for ORP and VDC Tier 1 through 6 plan participants. Effective … is to notify agencies of the 2024 maximum salary limit for ORP and VDC plan members …
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
… Questions regarding this bulletin may be directed to the Payroll Retirement mailbox. …
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)
… did not accurately calculate longevity payments for 26 of the 32 (81 percent) employees that we reviewed. As a result, 26 employees were underpaid a total of $9,214 in longevity for separations payments during our … District service are calculated according to the terms of the CBAs. Ensure CBAs include language for longevity …
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)
… (GML) Section 103 and may have paid more than necessary for goods and services. The Board and District officials: Procured 167 interactive panels for $684,132 without obtaining competitive bids as required … procedures. Did not obtain quotes or request proposals in accordance with District policies for 23 purchases …
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)
… that the required annual financial reports are filed in a timely manner. Ensure that written agreements appropriately …
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)
… procedures related to the purchase of goods and services for the period July 1, 2014 through December 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $77.6 … officials did not consistently adhere to written policies for obtaining competitive quotes. District officials did not …
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)
… Purpose of Audit The purpose of our audit was to evaluate BOCES’ purchasing practices for … through May 19, 2016. Background The Genesee Valley Board of Cooperative Educational Services (BOCES) is a public … Genesee Valley Board of Cooperative Educational Services Purchasing 2016M259 …
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)
… (Town) Assessor properly administered select real property tax exemptions. Key Findings The Assessor did not properly … applicants provided documentation required to grant an exemption or maintain the documentation. Of the 278 property …
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
… UAW and the big three automakers. “With the announcement of a tentative agreement at General Motors, the end of an historic strike by the United Auto Workers will come to … for coming to terms that will secure the futures of autoworkers and set the stage for growth, innovation 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)
… elected officials, and include five of the 16 individuals in our testing that did not complete the annual SHP Training. …
https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-southold-sexual-harassment-prevention-training-s9-23-10