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State Agency Small-Dollar Purchases (Follow-Up)
… voucher processes instead of the State procurement card, and to identify potential cost savings and revenue enhancements achievable through better use of … that existed in both years, 218 increased their P-Card usage, 45 decreased their usage, 51 did not have P-Cards …
https://www.osc.ny.gov/state-agencies/audits/2013/11/21/state-agency-small-dollar-purchases-followMassena Central School District – Financial Condition (2016M-21)
… 2015-16 operating budget was approximately $50 million. Key Findings The District’s year-end unrestricted fund … funds are properly used to benefit District residents. Key Recommendations Ensure that the amount of the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/massena-central-school-district-financial-condition-2016m-21Ordinary Death Benefit – New Career Plan
… System and your death occurs: While you are on the payroll; While you are on an authorized medical leave of … two years) following the last date you were paid on the payroll, provided your employment has not been terminated by …
https://www.osc.ny.gov/retirement/publications/1515/ordinary-death-benefitTown of Hempstead Sanitary District Number 14 – Board Oversight (2017M-40)
… Purpose of Audit The purpose of our audit was to assess the Board’s oversight of the District’s financial … environment that fosters compliance and transparency due to its lack of policies, guidelines and monitoring. The Board … ensure that bank reconciliations were performed. Claims to be paid were not presented on an abstract, and Board …
https://www.osc.ny.gov/local-government/audits/district/2017/06/02/town-hempstead-sanitary-district-number-14-board-oversight-2017m-40Partial Lump Sum Payment at Retirement – Divorce and Your Benefits
… Partial Lump Sum (PLS) payment at retirement, in exchange for a permanently reduced monthly pension benefit. They must also elect a pension payment option for the payment of their monthly benefit. Read about …
https://www.osc.ny.gov/retirement/members/divorce/partial-lump-sum-payment-retirementLyndonville Central School District – Procurement and Claims Audit (2022M-144)
… officials did not ensure goods and services were procured in accordance with applicable statutes and/or District policy … Key Recommendations Ensure goods and services are procured in compliance with competitive bidding requirements and the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/lyndonville-central-school-district-procurement-and-claims-audit-2022mXIII.1 Employee Expense Reimbursement Overview – XIII. Employee Expense Reimbursement
… Most employee expenses will be reimbursed through the Travel and Expense module in the Statewide Financial System (SFS). Employee expenses … of Employee Relations (GOER) through a single pay voucher in the Accounts Payable module of the SFS. Refer to the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii1-employee-expense-reimbursement-overviewCity of Little Falls – Financial Condition (2021M-54)
… report - pdf ] Audit Objective Determine whether the City of Little Falls (City) Common Council (Council) and … Treasurer over-reported fund balance from 2017 through 2019 by more than $200,000, and the Council did not receive … not adopted a fund balance policy, multiyear financial plan or capital plan. Key Recommendations Adopt structurally …
https://www.osc.ny.gov/local-government/audits/city/2021/06/25/city-little-falls-financial-condition-2021m-54Andes Central School District – Financial Management (2013M-250)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Central School District (District) is located in Delaware County. The District is governed by a Board of Education, …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/andes-central-school-district-financial-management-2013m-250Town of Mohawk – Records and Reports (2013M-113)
… Purpose of Audit The purpose of our audit was to review the Supervisor’s accounting … 1, 2011, through December 31, 2012. Background The Town of Mohawk is located in Montgomery County and has … document assets, liabilities, fund balances, results of operations, or prepare accurate reports that would allow …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-mohawk-records-and-reports-2013m-113Personal Income Tax and Property Tax
… Findings We returned to the Department 19,049 questionable or inappropriate refunds resulting in a savings of $34.9 … one credit to the same individual on multiple properties, or paid credits to multiple individuals on the same property …
https://www.osc.ny.gov/state-agencies/audits/2020/12/30/personal-income-tax-and-property-taxNorth Shore Public Library – Financial Condition (2013M-344)
… Purpose of Audit The purpose of our audit was to evaluate the Library’s financial condition for the period of July 1, 2012 through June 30, 2013. Background The North …
https://www.osc.ny.gov/local-government/audits/library/2014/03/28/north-shore-public-library-financial-condition-2013m-344Town of Oyster Bay - Financial Condition Management (2020M-74)
… condition. Key Findings The Board and Town officials need to continue to improve their management and oversight of the Town’s financial condition. Three of the Town’s funds have carried repeated fund balance deficits, while two other … revenue of the funds servicing this debt. The Board did not develop and adopt several comprehensive written plans and …
https://www.osc.ny.gov/local-government/audits/town/2020/09/04/town-oyster-bay-financial-condition-management-2020m-74Examples from GASB Statement 34 - Statement of Revenues, Expenses and changes in Net Assets
… Expenses, and Changes in Fund Net Assets Proprietary Funds For the Year Ended December 31, 2002 Business-Type … Internal Service Funds Operating revnues: Charges for services $11,329,883 $1,340,261 $12,670,144 $15,256,164 …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-revenues-expenses-and-changes-net-assetsDiNapoli Recovers $42K From Woman Who Stole From State and Local Retirement System
… taxpayer money by calling the toll-free Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] or by mailing a complaint to: … Floor, 110 State St., Albany, NY 12236. Review prior cases at https://www.osc.state.ny.us/investigations . … New York …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-recovers-42k-woman-who-stole-state-and-local-retirement-systemAddison Central School District – Financial Condition (2016M-30)
… Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $28.8 million. Key Findings During the last three completed …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/addison-central-school-district-financial-condition-2016m-30Management of Energy Consumption
… by December 31, 2010, their respective energy consumption in all buildings by 35 percent relative to 1990 (or alternate … and, as of March 31, 2010, have not achieved the reduction goals set forth in EO 111. Had officials met the energy reduction goals stipulated in EO 111, we estimate OCFS could have saved …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/management-energy-consumptionVillage of Airmont – Claims Auditing (2024M-1)
… reviewed 30 claims totaling $883,765 of the $3.3 million in claims paid during the audit period and determined that none of these claims were audited by the Board. In addition: One vendor was potentially overpaid $36,905 for … Appendix B includes our comments on the issues raised in the Village’s response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/village/2024/05/24/village-airmont-claims-auditing-2024m-1Selected Aspects of Discretionary Spending
… Regional Transportation Authority (Authority) was created in 1969. Its mission is to provide and continuously improve public transportation services in the greater Rochester area. The Authority provides public … expenses, including meetings and other events, memberships in professional organizations, sponsorships, and training. …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-0Comptroller DiNapoli Releases School Audits
… provided to employees. In addition, many duties within the payroll process have been segregated. For example, computer access levels to various payroll-related accounting functions have been limited to …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-school-audits-0