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Town of Hempstead – Compensatory Time (2021M-64)
… (Town) officials accurately accrued and accounted for compensatory (comp) time. Key Findings Town officials did … comp time hours were accurately accrued and accounted for. As a result, officials do not have adequate assurance … comp time hours were authorized, documented and accounted for. Require comp time to be properly supported and approved …
https://www.osc.ny.gov/local-government/audits/town/2021/09/10/town-hempstead-compensatory-time-2021m-64Town of Willing – Town Supervisor’s Financial Duties (2021M-68)
… [ read complete report - pdf ] Audit Objective Determine if the Town of Willing (Town) Supervisor (Supervisor) maintained adequate … appropriate reports and provided adequate oversight of the bookkeeper. Key Findings The Town’s bookkeeper … Determine if the Town of Willing Town Supervisor Supervisor maintained …
https://www.osc.ny.gov/local-government/audits/town/2021/08/20/town-willing-town-supervisors-financial-duties-2021m-68Gananda Central School District – Procurement (2021M-86)
… document that they properly sought required competition for purchases: Subject to competitive bidding requirements … has adequate policies and clear and consistent procedures for procurements not subject to competitive bidding, including professional services, and monitor for and enforce compliance with policies and procedures. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/gananda-central-school-district-procurement-2021m-86Beaver River Central School District – Collection of Real Property Taxes and Retiree Health Insurance Contributions (2021M-123)
… (District) officials ensured that real property taxes and retiree health insurance contributions were properly … Key Findings The real property tax collections and retiree health insurance contributions we reviewed were … reporting all money collected for real property taxes and retiree health insurance contributions. Although our testing …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/beaver-river-central-school-district-collection-real-property-taxes-andTully Central School District – Network Access Controls (2021M-138)
… did not develop written procedures for granting, changing and revoking access rights. Officials did not regularly … user accounts can be potential entry points for attackers and could be used to inappropriately access the District’s … confidentially to officials. Key Recommendations Develop and adhere to written procedures for granting, changing, …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/tully-central-school-district-network-access-controls-2021m-138Arlington Central School District – Network User Accounts (2021M-110)
… of shared network user accounts and develop procedures to monitor the use of these accounts. District officials agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/29/arlington-central-school-district-network-user-accounts-2021m-110City of Fulton – Capital Projects (2021M-184)
… were unable to readily determine the complete financial history and position of individual projects or determine the …
https://www.osc.ny.gov/local-government/audits/city/2022/02/11/city-fulton-capital-projects-2021m-184New York State Comptroller DiNapoli Statement on New Shareholder Rule
… New York State Comptroller Thomas P. DiNapoli, trustee of the New York State Common Retirement Fund, today issued the … New York State Comptroller Thomas P DiNapoli trustee of the New York State Common Retirement Fund today issued the …
https://www.osc.ny.gov/press/releases/2020/09/new-york-state-comptroller-dinapoli-statement-new-shareholder-ruleTown of Horseheads – Financial Management (2015M-211)
… operations for the period January 1, 2012 through July 30, 2015. Background The Town of Horseheads is located in … operations for the period January 1 2012 through July 30 2015 …
https://www.osc.ny.gov/local-government/audits/town/2015/12/11/town-horseheads-financial-management-2015m-211Village of Port Chester - Dual Employment (2018M-91)
… who simultaneously worked another full-time municipal job worked the hours the Village compensated them for … who simultaneously worked another fulltime municipal job worked the hours the Village compensated them fo …
https://www.osc.ny.gov/local-government/audits/village/2020/06/12/village-port-chester-dual-employment-2018m-91Harford Fire District – Records and Reports (2016M-170)
… audit was to review the District’s financial operations for the period January 1, 2014 through March 3, 2016. … Fire Commissioners. General fund budgeted appropriations for 2016 total approximately $99,000. Key Findings The Board … reports were not completed within the 60-day requirement for 2014 or 2015. The Treasurer’s accounting records were …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/08/harford-fire-district-records-and-reports-2016m-170Town of Broadalbin – Leave Accruals (2014M-88)
… adequacy of the Town’s system to monitor leave accruals of highway department employees for the period January 1, 2012 … Budgeted appropriations for 2013 for the general and highway funds totaled approximately $1.4 million. Key Findings There is no system to ensure that highway department employees request permission from the …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-broadalbin-leave-accruals-2014m-88Jefferson Central School District – Fund Balances (2015M-236)
… Purpose of Audit The purpose of our audit was to evaluate the … funds to them without using them; District officials do not have long-term plans for reserve balance levels or … with balances totaling $592,843, appeared to be overfunded when compared to the amounts necessary for their stated …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/jefferson-central-school-district-fund-balances-2015m-236Town of Fort Edward – Payroll and Leave Accruals (2022M-119)
… The Highway Superintendent was incorrectly paid $6,015 in overtime and call-in hours. Timekeeping and leave accrual records were not …
https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-fort-edward-payroll-and-leave-accruals-2022m-119Attica Central School District – Financial Management (2022M-103)
… to fund operations. Overestimated budgetary appropriations by an annual average of $2 . 7 million (10 percent). … improperly restricted more than $3 . 5 million in a debt reserve; and overfunded the unemployment insurance …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/attica-central-school-district-financial-management-2022m-103Town of Waterloo – Financial Management (2022M-7)
… report - pdf] Audit Objective Determine whether the Town of Waterloo (Town) Board and Town Supervisor (Supervisor) … manage the Town’s financial operations, and were unaware of the Town’s true financial position, because the Supervisor … and reports. Conduct, or contract for, an annual audit of the Supervisor’s records. Establish written multiyear …
https://www.osc.ny.gov/local-government/audits/town/2022/07/29/town-waterloo-financial-management-2022m-7Wynantskill Union Free School District – Purchasing (2022M-85)
… competition for 17 purchases totaling $27,231. Further, contract award and pricing information was lacking on seven purchases made through State contract vendors, and the District should have paid $1,028 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/wynantskill-union-free-school-district-purchasing-2022m-85Hunter-Tannersville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-125)
… and adopt a comprehensive written IT contingency plan or store back-up data off site. Key Recommendations Develop and … and adopt a comprehensive written IT contingency plan and store back-ups off site. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/hunter-tannersville-central-school-district-network-user-accounts-andTown of Franklin – Financial Condition (2018M-8)
… through December 31, 2017. Background The Town of Franklin is located in Delaware County and has a population of approximately 2,400. The Town is governed by an elected five-member Town Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/town/2018/03/23/town-franklin-financial-condition-2018m-8New York State Payroll
… NYS Payroll Online View your pay statement, opt out of receiving a paper pay statement and change your tax …
https://www.osc.ny.gov/state-agencies/payroll