Search

Town of Olive - Accrued Leave and Information Technology (2019M-84)

… guidance on timekeeping procedures for the use of leave credits or compensatory time. Ensure that employee handbook policies and the CBA are … all types of accrued leave earned including compensatory time. Design and implement procedures to monitor the use of …

https://www.osc.ny.gov/local-government/audits/town/2019/07/03/town-olive-accrued-leave-and-information-technology-2019m-84

Village of Silver Springs – Water Accountability and Billing (2015M-139)

… The purpose of our audit was to evaluate the Village’s water billing and production operations for the period … officials do not have written procedures for reconciling water produced by the Village’s system to the amount billed and could not account for 41 percent of the water the system produced. The Village has not developed a …

https://www.osc.ny.gov/local-government/audits/village/2015/09/25/village-silver-springs-water-accountability-and-billing-2015m-139

George Junior Republic Union Free School District – Website Transparency (2021M-212)

… parties from readily accessing and reviewing documents to make informed decisions. Officials did not post the following information they were required to include on the District’s website: External audit reports … helpful financial and administrative information is posted to the District’s website in a transparent and comprehensive …

https://www.osc.ny.gov/local-government/audits/school-district/2022/03/25/george-junior-republic-union-free-school-district-website-transparency

State Agencies Bulletin No. 1979

… dollar limitations for benefits and contributions under qualified retirement plans, the annual compensation limit under Section … regarding this bulletin may be directed to the Payroll Retirement mailbox. …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1979-maximum-salary-limit-optional-retirement-plan-orp-tiers-1-through-5

Orchard Park Public Library – Audit of Claims (2016M-191)

… The Board did not audit and approve claims prior to payment. The Board did not adopt a claims audit policy. Key … Conduct a deliberate and thorough audit of claims prior to payment and ensure that the Secretary documents its approval …

https://www.osc.ny.gov/local-government/audits/library/2016/08/19/orchard-park-public-library-audit-claims-2016m-191

Westchester Library System – Procurement (2015M-199)

… of Audit The purpose of our audit was to evaluate the Library System’s procurement processes for the period January … 1, 2014 through June 23, 2015. Background The Westchester Library System is a nonprofit cooperative public library system which was chartered by the New York State …

https://www.osc.ny.gov/local-government/audits/library/2015/10/02/westchester-library-system-procurement-2015m-199

Cornwall Central School District – Financial Condition (2015M-148)

… Purpose of Audit The purpose of our audit was to examine the District’s financial … is located in Orange County in the Villages and Town of Cornwall and Cornwall-on-Hudson, and a portion of the Villages of Woodbury, Highland Mills and New Windsor. The District operates five schools, with …

https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/cornwall-central-school-district-financial-condition-2015m-148

Town of Corinth – Claims Auditing (2017M-102)

… Purpose of Audit The purpose of our audit was to determine whether claims were adequately supported and … $39,000 that did not contain sufficient documentation to determine whether the amounts paid were for legitimate … Board did not adopt a resolution allowing eligible claims to be paid in advance of audit. Key Recommendations Perform a …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-corinth-claims-auditing-2017m-102

Town of Genesee – Disbursements (2016M-433)

… Purpose of Audit The purpose of our audit was to review the cash disbursement process for the period January 1, 2015 through December 2, 2016. … Enter into a written agreement with the Town's bank to indicate the manner in which electronic or wire transfers …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-genesee-disbursements-2016m-433

Whitehall Central School District – Internal Controls Over Payroll (2013M-159)

… had established effective internal controls over payroll for the period July 1, 2011, to March 31, 2013. Background … The Whitehall Central School District is located in Washington County. The District is governed by a Board of … Key Recommendation There are no recommendations for this report. …

https://www.osc.ny.gov/local-government/audits/school-district/2013/08/16/whitehall-central-school-district-internal-controls-over-payroll-2013m

South Country Central School District – Procurement (2013M-91)

… period July 1, 2011, to January 31, 2013. Background The South Country Central School District (District) is located … South Country Central School District Procurement 2013M91 …

https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/south-country-central-school-district-procurement-2013m-91

Wheatland-Chili Central School District – Procurement of Professional Services (2016M-12)

… 2014 through November 23, 2015. Background The Wheatland-Chili Central School District is located in the Towns of Chili, Wheatland and Brighton in Monroe County and the Town …

https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/wheatland-chili-central-school-district-procurement-professional-services

Hicksville Union Free School District – Managing Network User Accounts (2023M-20)

… (District) officials established adequate controls for managing business office network user accounts to help prevent unauthorized computer use, access and loss. … did not properly manage network user account controls to help maintain continuity of business office operations and …

https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/hicksville-union-free-school-district-managing-network-user-accounts

Village of Lindenhurst – Claims Processing (2016M-345)

… Purpose of Audit The purpose of our audit was to examine the Village’s claims processing procedures for the … The Board delegated its claims auditing responsibility to the Clerk-Treasurer. Not all claims contained adequate … documentation. Not all purchase orders were dated prior to receipt of related invoices. Key Recommendations Ensure …

https://www.osc.ny.gov/local-government/audits/village/2016/12/16/village-lindenhurst-claims-processing-2016m-345

DiNapoli Releases School Audits

… his office completed audits of the Brighter Choice Charter Middle School for Boys , Brighter Choice Charter Middle School for Girls , Frewsburg Central School … his office completed audits of the Brighter Choice Charter Middle School for Boys Brighter Choice Charter Middle …

https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-school-audits

State Comptroller DiNapoli Releases Municipal Audits

… were issued. Town of Butternuts – Disbursements (Otsego County) The board did not provide adequate oversight of the … than shown on the inventory list. Town of Walton – Justice Court Operations (Delaware County) The court properly … program. Auditors reviewed six of the 11 loans that were approved and paid but found they lacked required …

https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-municipal-audits

Travel Advisory No. 10

… Expenses (NonTax),” “Moving Expenses (Tax),” and “Train Tickets – Prepaid” Removed “Conference” and replaced it with …

https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/10-gfo-updates-employee-expense-reimbursements

Steuben County Soil and Water Conservation District – Internal Controls Over Cash Receipts and Disbursements (2013M-97)

… Water Conservation District is one of 58 such Districts in New York State. These Districts provide services and fund … each deposit’s composition or record cash receipt numbers in the accounting records. In addition, 116 receipts totaling $47,443 were not deposited …

https://www.osc.ny.gov/local-government/audits/district/2013/08/02/steuben-county-soil-and-water-conservation-district-internal-controls-over-cash

Comptroller DiNapoli Releases Municipal Audits

… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … that unpaid fines and fees may total nearly $400,000 on tickets ranging from 1989 through 2015 and that more than 11,000 tickets …

https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-municipal-audits

Ordinary Disability – Regional State Park Police Plan

… of duty and the regional state park police disability benefits are available. Eligibility If you are unable to … must select an option for the payment of your disability benefits . Filing You, your employer or someone authorized … file your application for ordinary disability retirement benefits. If you are eligible, applications for ordinary …

https://www.osc.ny.gov/retirement/publications/1867/ordinary-disability