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Town of Greene – Budget Practices (2016M-409)
… Purpose of Audit The purpose of our audit was to examine Town officials’ budget practices for the four major operating funds, which include the general … developed a policy for acceptable levels of fund balance to maintain. Town officials have not developed long-term …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greene-budget-practices-2016m-409Jamesville-Dewitt Central School District – Procurement (2016M-264)
… Purpose of Audit The objective of our audit was to examine the District’s purchasing practices for the period July 1, 2014 through December 31, 2015. … Key Recommendations Amend the purchasing policy to include guidance for the procurement of professional …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/jamesville-dewitt-central-school-district-procurement-2016m-264Scarsdale Union Free School District – Overtime (2022M-105)
… costs may have been reduced by at least $167,000. As a result, officials are paying more for overtime than necessary. Officials: Overpaid 20 employees a total of $11,961 for overtime. Paid 20 employees overtime … over $155,516 of these overtime payments could have been avoided or reduced. Key Recommendations Implement procedures …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/scarsdale-union-free-school-district-overtime-2022m-105State Agencies Bulletin No. 1919
… (BU31), provides for retroactive increases of two percent (2.00%) for each of the fiscal years 2015-2016, 2016-2017, … or 03/26/2015 (Administration) to pay the 2015 2% Increase 03/31/2016 (Institution) or 04/07/2016 … with the New York Retiree Indicator checked in Modify a Person who receive the retroactive payment. Recipients of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1919-retroactive-salary-increases-agency-police-service-unit-apsuMattituck Fire District – Claims Audit (2025M-48)
… audit of claims is often the last line of defense for preventing unauthorized, improper or fraudulent claims … determines, among other things, that each purchase is for a proper fire district purpose and is adequately … the Treasurer to pay them. The District’s expenditures for 2023 were approximately $1.6 million and 2024 budgeted …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/mattituck-fire-district-claims-audit-2025m-48Beacon City School District – Claims Auditing (2016M-20)
Beacon City School District Claims Auditing 2016M20
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/beacon-city-school-district-claims-auditing-2016m-20Cattaraugus County - Onoville Marina and Probation Department (2018M-32)
… to improve actions to enforce past due amounts from offenders and locate crime victims to whom restitution is … Take further action to enforce obligations owed by offenders and locate victims to whom restitution is owed. …
https://www.osc.ny.gov/local-government/audits/county/2018/09/07/cattaraugus-county-onoville-marina-and-probation-department-2018m-32Islip Union Free School District – Financial Condition (2013M-213)
… 2011, to April 30, 2013. Background The Islip Union Free School District is located in the Town of Islip in Suffolk … Islip Union Free School District Financial Condition 2013M213 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/islip-union-free-school-district-financial-condition-2013m-213XV.16.B Sole Custody Reporting – XV. End of Year
On or before April 1st of each year the Online Services Sole Custody Reporting Application httpswww
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv16b-sole-custody-reportingOperational Advisory No. 8
… an uncashed check will be turned over to the OSC Office of Unclaimed Funds if action is not taken to negotiate the … the funds will be turned over to the OSC Office of the Unclaimed Funds on April 30th. It is important that Agencies … Once the funds have been escheated to the Office of Unclaimed Funds no future Agency action will be allowed. For …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/8-state-check-outreachTown of Bangor – Board Oversight (2012M-193)
… The Board appoints a Code Enforcement Officer and a Dog Control Officer. The Town’s budgeted appropriations for … The Board is not providing adequate oversight of the Dog Control Officer and Code Enforcement Officer. The Board … did not audit the records of the Supervisor, Town Clerk, Dog Control Officer and Code Enforcement Officer. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-bangor-board-oversight-2012m-193Village of Kenmore – Wastewater Processing Costs and Information Technology (2013M-73)
… 18, 2013. Background The Village of Kenmore is located in the Town of Tonawanda in Erie County and has a population … from the Town for accuracy. Our review of the sewer camera log maintained by the Village DPW from July 5, 2011, through … has not established policies and procedures for remote access to the Village’s network to ensure that computerized …
https://www.osc.ny.gov/local-government/audits/village/2013/06/14/village-kenmore-wastewater-processing-costs-and-information-technology-2013m-73DiNapoli Op-Ed in Times Union
… The Times Union published an op-ed from New York State … solely to benefit private enterprise. Give flexibility in times of emergency. The constitution’s emergency … The Times Union published an oped from New York State Comptroller …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-op-ed-times-unionAttica Central School District – Financial Management (2016M-127)
… 2012 through March 18, 2016. Background The Attica Central School District is located in the Towns of Attica, … Attica Central School District Financial Management 2016M127 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/attica-central-school-district-financial-management-2016m-127Niagara Charter School – Student Enrollment and Billing (2013M-294)
… to examine the student enrollment and billing processes for the period July 1, 2012 through September 6, 2013. … teacher representatives. The School’s operating expenses for the 2012-13 fiscal year were approximately $4.1 million. … was not always adequately supported. In some instances, for students with less than full-time enrollment, School …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/niagara-charter-school-student-enrollment-and-billing-2013m-294Town of Pittstown – Records and Reports (2013M-5)
… The Town of Pittstown is located in Rensselaer County and has a population of approximately 5,700 residents. The Town Board is the legislative body and has overall responsibility for managing operations. The Board comprises four elected Board members, and an elected Town Supervisor. The Town’s budgeted …
https://www.osc.ny.gov/local-government/audits/town/2013/06/08/town-pittstown-records-and-reports-2013m-5Comparison of PFRS Benefits
… Contributions. Retirement Age Members in special plans can retire after completing their plan’s minimum service … regardless of age. Members in regular plans can retire with full benefits at 62 or with reduced benefits between age 55 and 62 (see …
https://www.osc.ny.gov/retirement/employers/comparison-pfrs-benefitsSouth Jefferson Central School District – Community Services (2016M-343)
… the internal controls over District-provided community services for the period July 1, 2014 through May 9, 2016. … to reflect the Board’s position on free transportation services. Revise the transportation policy periodically to … South Jefferson Central School District Community Services 2016M343 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/south-jefferson-central-school-district-community-services-2016m-343Pavilion Central School District – Financial Management (2017M-62)
… Background The Pavilion Central School District is located in Genesee, Livingston and Wyoming Counties. The District is … seven-member Board of Education and operates two schools with approximately 740 students. Budgeted appropriations for …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/23/pavilion-central-school-district-financial-management-2017m-62Erie 1 Board of Cooperative Educational Services – Special Aid Fund (2016M-188)
… for self-sustaining adult education programs. Contact the State Education Department for guidance regarding the proper …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/erie-1-board-cooperative-educational-services-special-aid-fund-2016m-188