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Three Village Central School District – Financial Operations (2021M-141)
… ] Audit Objective Determine whether Three Village Central School District (District) officials provided appropriate oversight … action. … Determine whether Three Village Central School District District officials provided appropriate …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/three-village-central-school-district-financial-operations-2021m-141Delhi Joint Fire District – Cash Receipts and Disbursements (2020M-142)
… and supported. Key Findings The Board ensured the $746,000 in cash receipts were deposited, recorded and reported and … Board did not properly audit claims and: A cash receipts log is not maintained and the Treasurer’s records are not … someone other than the Treasurer to maintain a receipt log to verify that money collected has been deposited. …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/delhi-joint-fire-district-cash-receipts-and-disbursements-2020m-142Altmar-Parish-Williamstown Central School District – Financial Condition (2015M-232)
… Central School District is located in the Towns of Albion, Amboy, Hastings, Mexico, Orwell, Parish, Richland, West Monroe and Williamstown in Oswego County. The District, which operates two schools … the amount of the District’s unrestricted fund balance is in compliance with the Real Property Tax Law statutory limits …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/altmar-parish-williamstown-central-school-district-financial-conditionDansville Central School District – Separation Payments (2016M-102)
… Purpose of Audit The purpose of our audit was to examine the District’s calculation of separation payments … The District did not adopt policies and procedures to provide guidance to employees and District officials when processing, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/dansville-central-school-district-separation-payments-2016m-102Pittsfield Volunteer Fire Department – Cash Receipts and Disbursements (2016M-310)
… provides fire protection for the Town of Pittsfield in Otsego County. The Department has approximately 20 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/pittsfield-volunteer-fire-department-cash-receipts-andAudits of Local Governments: About Our Audits
… Audits LGSA conducts performance audits. According to the United States Government Accountability Office (GAO) Yellow Book [pdf] , performance audits are designed to do the following: Provide findings or conclusions based on … evidence against criteria, Provide objective analysis to assist management and those charged with governance and …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-about-our-auditsRefunds – Divorce and Your Benefits
… Occasionally, a member may be entitled to a refund of contributions due to tier reinstatement , withdrawal of membership , transfer of membership or withdrawal of excess member contributions . …
https://www.osc.ny.gov/retirement/members/divorce/refundsComptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … receipt or disbursement of private funds in its reports to either the State Education Department or the Office of … Also, library officials have not established procedures to effectively record and monitor employee leave accruals, …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-audits-0Department of Transportation Bulletin No. DOT-37
… purpose of this bulletin is to provide agency instructions for processing the 2020 Shift Lump Sum Payment. Affected … receive a lump sum payment of $400. Employees eligible for the 2020 Shift Lump Sum Payment of $400 shall not receive Inconvenience Pay for the same period of the employee’s winter maintenance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-37-2020-shift-lump-sum-payment-winter-maintenance-seasonDepartment of Transportation Bulletin No. DOT-39
Department of Transportation Bulletin No DOT39
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-39-2021-shift-lump-sum-payment-winter-maintenance-seasonIII.3 Scope of the SFS – III. Statewide Financial System (SFS)
… PayServ system but the payroll expenditures are passed on to the SFS through an automatic interface. Reports and … to replace the automated budget system used by DOB. A key component of the SFS is the Statewide Vendor File. All …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii3-scope-sfsWesterlo Volunteer Fire Company – Cash Disbursements (2014M-179)
… prior to payment. Ensure that the audit committee annually audits the Treasurer’s records and submits an annual report …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/17/westerlo-volunteer-fire-company-cash-disbursements-2014m-179Hubbardsville Fire District - Board Oversight (2018M-107)
… Findings The Board did not: Annually audit the Treasurer’s books and records or request to review budget-to-actual … the Treasurer’s duties and annually audit the Treasurer’s books and records. Officially establish the capital reserve …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/31/hubbardsville-fire-district-board-oversight-2018m-107Special Accidental Death Benefit – State Police Plan
… will be at least: The full wage you would have earned in the highest grade-step of your position; or The wage that … been payable to a police superior officer, if you were in the highest grade-step of a supervisory position. …
https://www.osc.ny.gov/retirement/publications/1518/special-accidental-death-benefitSpecial Accidental Death Benefit – Special 20- and 25-Year Plans
… will be at least: The full wage you would have earned in the highest grade-step of your position; or The wage that … a police superior officer or a fire officer, if you were in the highest grade-step of a supervisory position. …
https://www.osc.ny.gov/retirement/publications/1517/special-accidental-death-benefitState Comptroller DiNapoli Releases City of Newburgh Budget Review
… P. DiNapoli today announced the completion of the City of Newburgh budget review. City of Newburgh – Budget Review … taxes and plans related to possible back pay expenditures due to expired union contracts. Also, the city continues to … budget. The city’s proposed budget complies with the tax levy limit. For access to state and local government …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-city-newburgh-budget-reviewTown of Deerpark – Budget Review (B6-13-18)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … located in Orange County, issued debt totaling $868,000 to liquidate the accumulated deficit in the Town’s general … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/town/2013/11/01/town-deerpark-budget-review-b6-13-18Fort Edward Union Free School District - Financial Condition (2019M-245)
… challenge. As a result, unrestricted fund balance as of June 30, 2019 totaled less than 1 percent of the next year’s appropriations. Based on the District’s outstanding tax certiorari liability of approximately $1.8 million, the District has an unfunded …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/fort-edward-union-free-school-district-financial-condition-2019m-245Salem Central School District - Purchasing (2019M-105)
… the District sought competition when purchasing goods and services under the statutory bidding thresholds. Key … totaling about $115,000. The Board did not develop and implement procedures to seek competition for purchases of goods and services that were not required to be competitively bid. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/salem-central-school-district-purchasing-2019m-105Green Tech High Charter School – Payroll (2023M-157)
… officials accurately paid employees’ salaries and wages. Key Findings Officials: Made payroll calculation errors … coverage payments totaling $17,700 made to 44 employees. Key Recommendations Issue and maintain payroll status change …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/22/green-tech-high-charter-school-payroll-2023m-157