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Town of Chester – Time and Attendance Records (2017M-287)
… Purpose of Audit The purpose of our audit was to determine whether Town officials implemented adequate … employees did not use time sheets, vouchers or timecards to record the time actually worked. Leave request forms were not used to monitor paid leave time. Key Recommendations Implement …
https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-chester-time-and-attendance-records-2017m-287Clinton County - Separation Payments (2018M-44)
Clinton County Separation Payments 2018M44
https://www.osc.ny.gov/local-government/audits/county/2018/06/15/clinton-county-separation-payments-2018m-44Carmel Central School District - Extra-Classroom Activities (2018M-45)
… Objective Determine whether extra-classroom activity (ECA) clubs and the central treasurers properly accounted for ECA collections and disbursements. Key Findings Five clubs did not maintain supporting documentation for collections totaling $236,912 and two clubs did not maintain any records for collections totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/carmel-central-school-district-extra-classroom-activities-2018m-45Leaves of Absence – Police and Fire Plan
… for: Leaves of absence without pay; Authorized, unpaid medical leaves of absence; or Unpaid leave under the federal Family and Medical Leave Act. Workers’ Compensation Tier 1 members will …
https://www.osc.ny.gov/retirement/publications/1512/leaves-absenceLeaves of Absence – Basic Plan with Increased-Take-Home-Pay (ITHP)
… for: Leaves of absence without pay; Authorized, unpaid medical leaves of absence; or Unpaid leave under the federal Family and Medical Leave Act. Workers’ Compensation Tier 1 members will usually receive up to one …
https://www.osc.ny.gov/retirement/publications/1511/leaves-absenceFlanders Fire District – Disbursements (2014M-199)
… to determine whether disbursements were properly processed for the period January 1, 2013 through March 31, 2014. … approximately 4,400 residents. Budgeted appropriations for 2014 are $684,200. Key Finding The Board is not provided …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/03/flanders-fire-district-disbursements-2014m-199McLean Fire District - Financial Operations (2017M-296)
… Determine if the Board provided adequate oversight of the District’s financial operations. Key Findings The Board did … prior to payment, but as a result of our audit, District officials implemented a voucher system to ensure …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/05/mclean-fire-district-financial-operations-2017m-296Buffalo United Charter School - Financial Management (2018M-197)
… Board assigned nearly all revenue the School received to National Heritage Academies, Inc. (NHA), which is responsible … Negotiate changes in the terms of the management agreement with NHA to gain more control over the School’s … assess the terms and conditions of any management agreement to ensure it is reasonable and in the School’s best …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/03/22/buffalo-united-charter-school-financial-management-2018m-197Leaves of Absence – Career Plan
… for: Leaves of absence without pay; Authorized, unpaid medical leaves of absence; or Unpaid leave under the federal Family and Medical Leave Act. Workers’ Compensation Tier 1 members will usually receive up to one …
https://www.osc.ny.gov/retirement/publications/1642/leaves-absenceLeaves of Absence – New Career Plan
… for: Leaves of absence without pay; Authorized, unpaid medical leaves of absence; or Unpaid leave under the federal Family and Medical Leave Act. Workers’ Compensation Tier 1 members will …
https://www.osc.ny.gov/retirement/publications/1515/leaves-absenceLeaves of Absence – Non-Contributory Plan with Guaranteed Benefits
… for: Leaves of absence without pay; Authorized, unpaid medical leaves of absence; or Unpaid leave under the federal Family and Medical Leave Act. Workers’ Compensation Tier 1 members will …
https://www.osc.ny.gov/retirement/publications/1513/leaves-absenceTuckahoe Common School District - Financial Condition (2018M-191)
… Findings District officials: Overestimated expenditures by an annual average of $1.2 million (about 7 percent) from …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-financial-condition-2018m-191Newfield Fire Company, Inc. - Internal Controls Over Financial Activity (2014M-346)
… Purpose of Audit The purpose of our audit was to review controls over cash receipts and disbursements for … by a 10-member Board of Directors, contracts with the Town to provide fire protection and emergency services. Budgeted … The Auditing Committee and the independent auditor did not have procedures in place to obtain or review canceled check …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/newfield-fire-company-inc-internal-controls-over-financialComptroller DiNapoli and Senator Peralta Pen Op-Ed on NYS Dream Act
… student enrollment data for the 2013-2014 academic year reaffirmed the cost and impact estimates from the 2013 …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-and-senator-peralta-pen-op-ed-nys-dream-actState Comptroller Thomas P. DiNapoli Statement on NYC Finances
… the growing burden on the city. “As budget gaps grow in the coming years, the city will need to continue to show …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-thomas-p-dinapoli-statement-nyc-financesWest Hempstead Water District – Life Insurance (2016M-393)
… Purpose of Audit The purpose of our audit was to examine the District’s provision of life insurance policies as a fringe benefit for the period January …
https://www.osc.ny.gov/local-government/audits/district/2017/03/03/west-hempstead-water-district-life-insurance-2016m-393Town of Stuyvesant – Procurement (2017M-54)
… 15, 2016. Background The Town of Stuyvesant is located in Columbia County and is governed by an elected five-member … services and does not require competitive methods to be used when procuring these services. Town officials were …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-stuyvesant-procurement-2017m-54Town of Patterson - Recycling Center Cash Receipts (2019M-237)
… in discrepancies with 44 of 76 remittances (58 percent) to the Town Clerk. Center cash collection records were … and incomplete. We found that Town officials were unable to locate 41 special permits issued and three pressnumbered … for. Town officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/town/2020/03/20/town-patterson-recycling-center-cash-receipts-2019m-237Fallsburg Central School District - Fund Balance Management (2020M-12)
… $5 million in appropriated fund balance not being used to finance operations. After adding back unused appropriated … of the last three fiscal years ranging from 12.1 percent to 16.7 percent. Key Recommendations Adopt budgets that … District officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/08/fallsburg-central-school-district-fund-balance-management-2020m-12Albany Public Library – Leave Accruals (2015M-293)
… Purpose of Audit The purpose of our audit was to review the Library’s internal controls over employee leave … leave request form or other formal procedure for employees to request leave time and for supervisors to document, track and compare leave requests to electronic …
https://www.osc.ny.gov/local-government/audits/library/2016/02/12/albany-public-library-leave-accruals-2015m-293