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Salem Central School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-394)
… Background The Salem Central School District is located in Washington County and is governed by the Board of Education which comprises … approximately $11.1 million. Key Findings The Board and District officials did not adopt and implement …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/salem-central-school-district-internal-controls-over-extra-classroomComptroller DiNapoli Releases Municipal Audits
… Point Public Library , Cincinnatus Fire District and the Claryville Volunteer Fire Company . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top … priority,” said DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… always provide adequate oversight of financial activities and did not complete mandatory fiscal oversight training. Had … positioned themselves to oversee the financial activities and helped ensure reporting requirements were in place. The board did not develop and adopt a written …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-municipal-audits-0Alfred State College of Technology – Selected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied … expenses, which are discretionary and under the control of agency management, include car rentals, meals, lodging, … such as airline baggage and travel agency fees. As part of a statewide initiative to determine whether the use of …
https://www.osc.ny.gov/state-agencies/audits/2013/02/14/alfred-state-college-technology-selected-employee-travel-expensesVillage of Addison – Payroll (2024M-12)
… ensured that the Clerk-Treasurer accurately paid officials and employees’ wages and leave benefits. Key Findings The Board did not fulfill its oversight and fiscal duties and responsibilities (see Village of … ensured that the ClerkTreasurer accurately paid officials and employees wages and leave benefits …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-payroll-2024m-12Comptroller DiNapoli Releases Municipal Audits
… announced his office completed audits of the Village of Catskill , Town of East Fishkill , Hughsonville Fire District … is being spent appropriately and effectively.” Village of Catskill – Financial Oversight (Greene County) Village … announced his office completed audits of the Village of Catskill Town of East Fishkill Hughsonville Fire District …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases School Audits
… Performance Contracts , Vestal Central School District and Westport Central School District . "In an era of limited resources and increased accountability, it’s critical that schools make … dollar count," DiNapoli said. "By auditing school district and charter school finances and operations, my office …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-audits-0Accidental Disability – Basic Plan with Increased-Take-Home-Pay (ITHP)
… job as the natural and proximate result of an on-the-job accident not due to your own willful negligence, you may be … after contact with members of the public. Notice of Accident To be eligible for this benefit, you must have filed a written notice of the accident with: The Retirement System within 90 days of the …
https://www.osc.ny.gov/retirement/publications/1511/accidental-disabilityAccidental Disability – New Career Plan
… job as the natural and proximate result of an on-the-job accident not due to your own willful negligence, you may be … after contact with members of the public. Notice of Accident To be eligible for this benefit, you must have filed a written notice of the accident with: The Retirement System within 90 days of the …
https://www.osc.ny.gov/retirement/publications/1515/accidental-disabilityControls Over Cash Advance Accounts
… Cash (including 10 “sub-accounts”) - $185,000; Change Fund - $246,590; Confidential Fund - $1,500; and Travel Fund - $3,000. Key Findings Parks … fund balances. The $3,000 Travel Advance Account had been inactive for almost three years, and the Petty Cash Account …
https://www.osc.ny.gov/state-agencies/audits/2014/12/22/controls-over-cash-advance-accountsPension Payment Option Election – Divorce and Your Benefits
… option beneficiary, once the retirement is effective; and Under joint allowance options, the member cannot … Payment Option Descriptions page . Joint Allowance and Pop-Up Joint Allowance Options Joint Allowance options … benefit reduction (cost) for the Pop-Up Joint Allowance in order to provide the “Pop-Up” increase in the member’s …
https://www.osc.ny.gov/retirement/members/divorce/pension-payment-option-electionOpinion 94-27
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … PROPERTY TAXES AND ASSESSMENTS -- Assessments (imposition of assessment for road improvement against non-fronting … Whether a town may assess the cost of a road improvement under Town Law 200 against both …
https://www.osc.ny.gov/legal-opinions/opinion-94-27Town of Tonawanda – Recreation Fees (2017M-133)
… 18, 2017. Background The Town of Tonawanda is located in Erie County and has a population of approximately 74,000. The Town is … for cash receipts, including ensuring that cash collection and recordkeeping duties are segregated. Review and reconcile …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-tonawanda-recreation-fees-2017m-133Town of Waterloo – Board Oversight (2017M-110)
… 1, 2015 through November 3, 2016. Background The Town of Waterloo is located in Seneca County and has a population … not enter into intermunicipal agreements with the Village of Waterloo for water and sewer services provided to the … Town of Waterloo Board Oversight 2017M110 …
https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-waterloo-board-oversight-2017m-110Rockland County Department of Social Services – Service Contracts (2014M-368)
… Rockland County has a population of approximately 320,900 and is governed by a 17-member Board of Legislators. The … for providing temporary help to eligible individuals and families with social service and financial needs. The … Department officials did not always verify the information in the performance and financial reports. The County did not …
https://www.osc.ny.gov/local-government/audits/county/2015/06/12/rockland-county-department-social-services-service-contracts-2014m-368Village of Hillburn – Internal Controls Over Cash Receipts and Disbursements (2013M-392)
… of our audit was to review the Village’s cash receipt and disbursement practices for the period of June 1, 2012 … is located in the Town of Ramapo in Rockland County and is governed by a three-member Board of Trustees. Its … million. Key Findings The Board has not developed policies and procedures for cash receipt and disbursement duties, and …
https://www.osc.ny.gov/local-government/audits/village/2014/04/18/village-hillburn-internal-controls-over-cash-receipts-and-disbursements-2013m-392Geneva Housing Authority – Cash Receipts (2015M-160)
… 2015. Background The Geneva Housing Authority is located in the City of Geneva, Ontario County. The Authority, which … deposit of all receipts. Ensure that user access rights in the accounting system and housing software are limited to …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/11/13/geneva-housing-authority-cash-receipts-2015m-160Patchogue-Medford Union Free School District – Leave Accruals (2016M-236)
… Purpose of Audit The purpose of our audit was to determine if leave accrual records were accurate for the period July 1, 2014 through April 30, 2016. Background The Patchogue-Medford Union Free School District is located …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/patchogue-medford-union-free-school-district-leave-accruals-2016m-236Western Suffolk Board of Cooperative Educational Services – Budget Transfers and Confirming Purchase Orders (2016M-218)
… component districts educate approximately 93,000 students in the western area of Suffolk County. BOCES is governed by a … Key Recommendations Ensure that budget transfers in excess of $25,000 are presented to the Board for approval …
https://www.osc.ny.gov/local-government/audits/boces/2016/09/30/western-suffolk-board-cooperative-educational-services-budget-transfers-andEdgemont Union Free School District – Procurement of Professional Services (2016M-126)
… The Edgemont Union Free School District is located in the Town of Greenburgh in Westchester County. The District, which operates three …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/edgemont-union-free-school-district-procurement-professional-services