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Town of Dix – Supervisor’s Control of Cash (2022M-57)
… $126 of the premium cost . There was no documentation to support she was entitled to receive these benefits. The findings regarding the former bookkeeper were referred to outside law enforcement for review. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2023/06/02/town-dix-supervisors-control-cash-2022m-57Patchogue-Medford Union Free School District – Health Insurance Buyouts (2023M-21)
… and review the District’s eligibility requirements to determine if the program is implemented in the most … negotiating with the various unions and individuals to exclude eligibility for health insurance buyouts to employees covered by the District’s same health insurance …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/patchogue-medford-union-free-school-district-health-insurance-buyoutsAttica Central School District – Financial Management (2022M-103)
… to fund operations. Overestimated budgetary appropriations by an annual average of $2 . 7 million (10 percent). …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/attica-central-school-district-financial-management-2022m-103Truxton Fire District – Board Oversight (2022M-123)
… the District’s required annual update documents (AUDs) for fiscal years 2015 through 2021. Had Board members … internal controls and reporting requirements were in place. Key Recommendations Complete mandatory fiscal oversight training, file the required AUD in a timely manner, routinely review the Treasurer’s work and …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/truxton-fire-district-board-oversight-2022m-123Marion Central School District – Procurement (2022M-3)
… School District (District) officials procured goods and services in accordance with the procurement policies and procedures and applicable statutes. Key Findings The Board did not …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/marion-central-school-district-procurement-2022m-3Fishers Island Waste Management District -- Purchasing (2015M-292)
… The District, which is a district corporation of the State and is distinct and separate from the Town, is governed … Document the reason for awarding a purchase contract to a vendor who does not submit the lowest bid or quote. … Fishers …
https://www.osc.ny.gov/local-government/audits/district/2016/01/29/fishers-island-waste-management-district-purchasing-2015m-292Onteora Central School District – Procurement and Claims Auditing (2021M-216)
… (District) officials procured goods and services in a cost-effective manner and ensured claims were audited for … officials did not always procure goods and services in a cost-effective manner or ensure claims were audited for … to District’s financial application to verify availability of funds and ensure pricing matches vendor agreements. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/onteora-central-school-district-procurement-and-claims-auditing-2021m-216DiNapoli Statement on the Passing of His Father Nicholas DiNapoli
… “My family and I mourn the passing of my beloved father, Nicholas P. DiNapoli. Dad passed away at the age of 92 on Sunday. To us, he was just the greatest father and grandfather in the …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-statement-passing-his-father-nicholas-dinapoliState Comptroller Thomas P. DiNapoli Statement on 2023 State of the State Address
… State message delivered by Gov. Kathy Hochul set forth her agenda. State government is here to work for the people of …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-thomas-p-dinapoli-statement-2023-state-state-addressBrighton Central School District – IT Asset Management (S9-22-6)
… to confirm they were inventoried. We found 6 percent of the sampled assets were not properly accounted for. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/brighton-central-school-district-it-asset-management-s9-22-6Phoenix Central School District – IT Asset Management (S9-22-20)
… to confirm they were inventoried. We found 5 percent of the sampled assets were not properly accounted for. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/phoenix-central-school-district-it-asset-management-s9-22-20Village of Cohocton – Cash Receipts (2015M-63)
… is located in the Town of Cohocton, Steuben County and has a population of approximately 880. The Village is …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-cohocton-cash-receipts-2015m-63Scarsdale Union Free School District – Overtime (2022M-105)
… at least $167,000. As a result, officials are paying more for overtime than necessary. Officials: Overpaid 20 employees a total of $11,961 for overtime. Paid 20 employees overtime totaling $524,934, primarily for routine services, including $123,113 for cleaning …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/scarsdale-union-free-school-district-overtime-2022m-105CUNY Bulletin No. CU-321
… Purpose To inform agencies of automatic rate changes. Affected Employees Employees who … Paychecks dated January 3, 2008 OSC Actions At the request of CUNY University Benefits Office, OSC will automatically … to all employees enrolled in this program informing them of these changes. Agency Actions New rate amounts must be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-321-rate-changes-cuny-transit-benefit-tsa-programCanaseraga Central School District – Cafeteria Cash Receipts (2014M-57)
… to evaluate internal controls over cafeteria cash receipts for the period July 1, 2012 through January 29, 2014. … The Canaseraga Central School District is located in the Towns of Almond, Birdsall, Burns and Grove in Allegany … Key Recommendations Adopt policies and procedures for collecting and accounting for cash received in the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/canaseraga-central-school-district-cafeteria-cash-receipts-2014m-57Town of Chazy – Water and Sewer District Financial Operations (2017M-42)
… sewer billing and collection. Ensure that all customers are billed the correct Board-established water and sewer rates. Ensure that late payment penalties are applied to all delinquent customer accounts in accordance …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-chazy-water-and-sewer-district-financial-operations-2017m-42Town of Kortright – Financial Management (2016M-397)
… our audit was to evaluate the Town’s financial management for the period January 1, 2015 through August 25, 2016. … The general and highway funds’ budgeted appropriations for 2017 total approximately $1.2 million. Key Findings The … fund and $515,112 in the highway fund without clear plans for the use of these accumulated funds. The Board has not …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kortright-financial-management-2016m-397Town of Ithaca – Information Technology (2017M-52)
… Purpose of Audit The purpose of our audit was to assess the Town’s IT policies and procedures for the … emergency plan does not specifically include IT procedures to maintain day-to-day operations. Key Recommendations Update the IT policy …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-ithaca-information-technology-2017m-52Town of Greene – Budget Practices (2016M-409)
… officials’ budget practices for the four major operating funds, which include the general and highway town-wide funds and the general and highway town-outside-village funds, for the period January 1, 2015 through October 11, …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greene-budget-practices-2016m-409Town of Fulton – Justice Court Operations (2017M-6)
… the internal controls over the Court’s financial activity for the period January 1, 2015 through October 6, 2016. Background The Town of Fulton is located in Schoharie County and has a population of approximately … Board. The Court reported collecting approximately $3,400 in fines and fees from January 2015 through September 2016. …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-fulton-justice-court-operations-2017m-6