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State Comptroller DiNapoli Releases Municipal & School Audits
… monitoring department finances. As a result, the operating budget was underestimated by $29,667 in 2021 and by $33,298 … purchases totaling approximately $2,000 and approved her own credit card purchases. The former director was arrested … $1,400. Additionally, personnel directors approved their own overtime pay totaling more than $5,000. …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits-0CUNY Bulletin No. CU-606
… Purpose To inform agencies of OSC’s automatic processing of the January 2018 Increments and provide agency instructions for payments not processed automatically. Affected Employees … Employees in Bargaining Units CB, GA, T8 and TC who meet the eligibility criteria Background Pursuant to Section 6220 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-606-january-2018-city-university-new-york-cuny-incrementsDiNapoli: Former City of Corning Clerk Arrested for Stealing Public Funds
… She was charged with grand larceny in the third degree, a class D felony, for allegedly misappropriating more than $5,000 in public funds by pocketing parking permit fees; code enforcement fees; utility receipts; …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-former-city-corning-clerk-arrested-stealing-public-fundsVillage of Owego - Board Oversight and Financial Operations (2018M-101)
… implemented adequate internal controls to safeguard money in the custody of the Clerk-Treasurer’s office. Key Findings …
https://www.osc.ny.gov/local-government/audits/village/2018/09/21/village-owego-board-oversight-and-financial-operations-2018m-101Town of Avoca – Financial Management and Town Clerk Operations (2017M-131)
… to chronologically record all individual receipts on a daily basis and deposit all cash receipts intact or in a … of fund balance to be used to fund operations. Maintain a daily cash book and chronologically identify individual …
https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-avoca-financial-management-and-town-clerk-operations-2017m-131Special Accidental Death Benefit – New Career Plan
… If you die under circumstances that permit payment of the accidental death benefit, a special accidental death benefit will be … will be paid to your children who are under the age of 18, or if they are students, until the age of 23. The …
https://www.osc.ny.gov/retirement/publications/1515/special-accidental-death-benefitApplying for Previous or Military Service Credit – State University Police Plan
… credit for your previous public employment as early in your career as possible ensures that: If there is a cost, … may be processed more quickly if your service credit is in order. Records we need to verify your service may be more …
https://www.osc.ny.gov/retirement/publications/1823/applying-previous-or-military-service-creditVested Retirement Benefit – State University Police Plan
State University Police Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383d Vested Retirement Benefit
https://www.osc.ny.gov/retirement/publications/1823/vested-retirement-benefitVendor File Advisory No. 3
… Subject and Policy: Agencies should collect and record the email address and phone number for a vendor’s Primary Contact during the vendor … agencies should collect and record a Primary Contact’s email address and phone number. SFS recently updated the … Agencies should collect and record the email address and phone number for a vendors Primary Contact …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/3-obtaining-vendors-primary-contact-email-addressConnetquot Central School District – Financial Condition (2015M-98)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial activities for the … consistently appropriated fund balance that was not needed to finance operations, which, in effect, exceeded the … balance. District officials used surplus funds each year to finance reserves instead of funding reserves through the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/14/connetquot-central-school-district-financial-condition-2015m-98Northeastern Clinton Central School District – Payroll (2016M-76)
Northeastern Clinton Central School District Payroll 2016M76
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/northeastern-clinton-central-school-district-payroll-2016m-76Renaissance Academy Charter School of the Arts – Financial Operations (2016M-198)
… education to approximately 250 students, is located in the Town of Greece, Monroe County. The School, which is a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/renaissance-academy-charter-school-arts-financial-operations-2016m-198Uniondale Union Free School District – Information Technology (2023M-61)
… of the network and could potentially lose important data. In addition to sensitive information technology (IT) control … user accounts, 515 of which were last used to log in to the network in 2003, 1,647 shared and service user accounts, and 12 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/uniondale-union-free-school-district-information-technology-2023m-61South Seneca Central School District – Online Banking (2021M-164)
… complete - pdf ] Audit Objective Determine whether the South Seneca Central School District’s (District) Board of Education (Board) and … Determine whether the South Seneca Central School Districts District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/south-seneca-central-school-district-online-banking-2021m-164Town of Grafton – Internal Controls Over Claims Auditing (2013M-133)
… 31, 2012. Background The Town of Grafton is located in Rensselaer County. An elected five-member Town Board, … did not ensure that detailed claims audit procedures were in place to enable it to perform a proper and thorough audit in a timely manner. As a result, claims totaling more than …
https://www.osc.ny.gov/local-government/audits/town/2013/08/30/town-grafton-internal-controls-over-claims-auditing-2013m-133State Agencies Bulletin No. 1877
… of the following maximum contribution limits for employees enrolled in the New York State Deferred Compensation Plan for … in the same calendar year. Affected Employees Employees enrolled in the New York State Deferred Compensation Plan are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1877-deferred-compensation-maximum-contribution-limits-calendar-year-2021Opinion 93-12
… MUNICIPAL FUNDS -- Appropriations and Expenditures (travel expenses - where spouse accompanies school board … OFFICERS AND EMPLOYEES -- Reimbursement for Expenses (travel expenses - spouse of school board member attending … district may not authorize the incurrence and payment of travel and lodging expenses of the spouse of a member of the …
https://www.osc.ny.gov/legal-opinions/opinion-93-12County of Rockland – Budget Review (B18-6-11)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … by Orange, Putnam and Westchester counties, was authorized to issue debt not to exceed $96 million to liquidate the accumulated deficit in …
https://www.osc.ny.gov/local-government/audits/county/2018/11/05/county-rockland-budget-review-b18-6-11Rockland County - Budget Review (B17-6-16)
… The County’s proposed 2018 budget complies with the tax levy limit. Key Recommendations The budget review did not …
https://www.osc.ny.gov/local-government/audits/county/2017/11/10/rockland-county-budget-review-b17-6-16Cortland County - Claims Audit and Check Printing (2018M-247)
… The Treasurer did not control his signature during check printing. Key Recommendations The Legislature should: …
https://www.osc.ny.gov/local-government/audits/county/2019/03/01/cortland-county-claims-audit-and-check-printing-2018m-247