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Town 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-110Patchogue-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-236Village 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-160Otsego County Soil and Water Conservation District – Board Oversight (2023M-117)
… Audit Objective Determine whether Otsego County Soil and Water Conservation District (District) officials properly managed grants and authorized disbursements that were appropriate and supported. Key Findings The Board of Directors (Board) … Determine whether Otsego County Soil and Water Conservation District District officials properly …
https://www.osc.ny.gov/local-government/audits/district/2024/03/29/otsego-county-soil-and-water-conservation-district-board-oversight-2023m-117Edgemont 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-servicesWestern 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-andTown of Plymouth – Employee Benefits (2023M-176)
… supported and disbursed, according to CBAs and the Town’s employee benefit plan. Consult with legal counsel about recovering payments …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-employee-benefits-2023m-176Oversight of Nurse Hiring and Retention
… Purpose To determine whether the New York City Health and Hospitals Corporation (Health and Hospitals) ensured that direct hire and temporary nurses were appropriately screened before they … To determine whether the New York City Health and Hospitals Corporation ensured that direct hire and …
https://www.osc.ny.gov/state-agencies/audits/2018/07/16/oversight-nurse-hiring-and-retentionState Comptroller DiNapoli Releases Municipal Audits
… and records, as required. Town of Bainbridge – Justice Court Operations (Chenango County) The justices did not always ensure money due to the court was … major operating funds increased by $811,100 (67%) in the past four years to more than $2 million as of Dec. 31, 2020. …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-municipal-auditsPrivacy and Links Policy
… to protecting your privacy when you access our website and the online services we offer. Consistent with New York State’s Internet Security and Privacy Act, Freedom of Information Law and Personal Privacy Protection Law, this policy explains the … to protecting your privacy when you access our website and the online services we offer …
https://www.osc.ny.gov/online-services/privacy-and-links-policyState Agencies Bulletin No. 1952
… of this bulletin is to provide agencies with information and processing instructions regarding the PEF Nurse Uniform … Maintenance Allowance. Affected Employees Employees in certain Professional, Scientific, and Technical Service Unit (BU05) nursing titles who meet the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1952-uniform-maintenance-allowance-employees-nursing-titles-representedState Agencies Bulletin No. 994
… for entering transactions as well as other helpful hints. Topics can be viewed in either Player mode or HTML …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/994-line-help-user-productivity-kit-upkForestville Central School District – Transportation Operations and Cafeteria Financial Condition (2014M-70)
… could achieve cost savings transportation operations and to evaluate the internal controls over cafeteria … (District) is located in several towns in Chautauqua and Cattaraugus Counties. The District is governed by an … in operation within the District, with 540 students and 107 employees. The District’s appropriations for the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/forestville-central-school-district-transportation-operations-andHammondsport Central School District – Multiyear Planning (2024M-54)
… officials established comprehensive multiyear financial and capital plans. Key Findings District officials did not develop comprehensive written multiyear financial and capital plans, and their budgeting practice of … officials established comprehensive multiyear financial and capital plans …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-multiyear-planning-2024m-54Opinion 2009-1
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … contain such provisions ( see Office of State Comptroller, Model Code of Ethics for Fire Districts, section 7 [a] [2] … Comptroller was required to create and make available a model code of ethics for fire districts. Chapter 238 of the …
https://www.osc.ny.gov/legal-opinions/opinion-2009-1Payroll Improvement Project Bulletin No. PIP-018
… with a status “Elect”, and a contribution rate within the limit for the current plan year, are impacted: New York State … employees’ rate of pay for calculating payments such as Overtime, Lost Time, Pre-Shift Briefing, Overpayments, etc. … Limit V03 RTR Memo OT Lmt ERSBT5 20,763.51 NYSERS Overtime Earnings Tier 5 Calendar Year Tier 5 OT Limit V04 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-018-new-additional-pay-earns-codes-v-codes-payservCity of Lackawanna – Police and Fire Department Work Hours (2014M-298)
… and pay rates and Fire Department work hours and time and attendance records for the period January 1, 2012 through August 13, … collective bargaining agreement. Fire Department time and attendance records were not always accurately maintained. …
https://www.osc.ny.gov/local-government/audits/city/2015/04/10/city-lackawanna-police-and-fire-department-work-hours-2014m-298Pleasantville Union Free School District – Financial Condition (2015M-311)
… The Pleasantville Union Free School District is located in the Village of Pleasantville in Westchester County. The … 2010-11 through 2014-15 that overestimated appropriations and that appropriated fund balance that was not used to fund … Develop realistic estimates of appropriations and the use of fund balance in the annual budget. Establish …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/pleasantville-union-free-school-district-financial-condition-2015m-311Town of Washington – Information Technology (2013M-164)
… 31, 2012. Background The Town of Washington is located in Dutchess County and has a population of approximately 4,800. The Town Board is comprised of the Town Supervisor and four Board members. The 2013 budget for the general fund …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-washington-information-technology-2013m-164