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Town of Westfield - Real Property Acquisition (2019M-119)
… for a Town purpose. Key Findings Although the purchase of property for historical preservation is legally allowed, … property for historical preservation. At the time of purchase, the property had an estimated full market value of $243,000. Key Recommendations Use a thorough process that …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-westfield-real-property-acquisition-2019m-119Village of Menands - Justice Court Operations (2019M-185)
… intact. Key Findings The Justices did not: Deposit 234 out of 720 fine and fee receipts totaling $31,056 within 72 … reports and bank reconciliations. Forward 34 out of 48 remittances to the Village totaling $523,381 within 10 days of the ensuing month. Key Recommendations Ensure all deposits …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/11/27/village-menands-justice-court-operations-2019m-185Town of Lloyd - Information Technology (2019M-36)
… recovery plan or develop written data backup procedures. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/town/2019/06/21/town-lloyd-information-technology-2019m-36Eggertsville Fire District – Financial Activity (2017M-27)
… Purpose of Audit The purpose of our audit was to determine whether District controls were … The Eggertsville Fire District is a district corporation of the State, distinct and separate from the Town of Amherst …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/24/eggertsville-fire-district-financial-activity-2017m-27Summitville Fire District – Financial Activities (2016M-395)
… Summitville Fire District is a district corporation of the State, distinct and separate from the Town of Mamakating, and …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/20/summitville-fire-district-financial-activities-2016m-395Town of Dayton - Supervisor's Records and Reports (2019M-189)
… action. Appendix B includes our comments on issues raised in the Town’s response letter. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-supervisors-records-and-reports-2019m-189Town of Mooers - Cash Management (2020M-36)
Determine whether Town officials maximized interest earnings
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-cash-management-2020m-36Town of Hillsdale – Justice Court Operations (2014M-312)
… internal controls over the Court’s financial activities for the period January 1, 2013 through June 23, 2014. …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/13/town-hillsdale-justice-court-operations-2014m-312State Agencies Bulletin No. 259
… Purpose Additional Bargaining Units now eligible for deduction code 378 Affected Employees Employees who are … Units 06, 13, 18, 34, 40, 46, 52, 66, 76, 77, 86, and 96 are now eligible. Previously, only Bargaining Unit SY employees were eligible for this deduction. Effective Date Immediately OSC Actions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/259-universal-life-insurance-deduction-code-378Public Equities
… 217-7030 www.leia.net Leadership: Clayton Jue, Chris Fong, Carolyn Diaz Roberts Email: [email protected] Program Guidelines …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/public-equityTraining
… Earnings Training Balance of Contract for SUNY Employees and Pay Equity for Institution Teachers Presentation Balance of Contract … Visit the Office of Operations Training Resources page for links to the presentations, reference materials and …
https://www.osc.ny.gov/state-agencies/payroll/trainingDiNapoli: 82 School Districts in Fiscal Stress
… years,” said DiNapoli. “A few have remained in stress for the entire period and we’re watching closely to see if … Syracuse and Yonkers. Information for these districts will be incorporated into the scoring for their respective cities … School District is the only district in the state to be designated in significant fiscal stress for all three …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-82-school-districts-fiscal-stressState Comptroller DiNapoli Releases Municipal & School Audits
… a comprehensive investment program with written procedures for the investment of district funds or prepare monthly cash flow forecasts to estimate funds available for investment. The board also did not formally solicit … officials did not ensure non-payroll disbursements were for appropriate town purposes. The board did not segregate …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-auditsComptroller DiNapoli Releases School Audits
… District and the Roosevelt Union Free School District . “In an era of limited resources and increased accountability, … and use of employee leave time. Leave time is granted in accordance with the applicable employment contracts and … a competitive process. District officials placed orders for goods or services without a valid purchase order, …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-audits-1Schuyler County Industrial Development Agency – Project and Sublease Approval and Monitoring (2014M-369)
… Purpose of Audit The purpose of our audit was to review the Agency’s management practices for the period … is an independent public corporation whose purpose is to promote, develop and assist industrial, manufacturing, … policies that define criteria and procedures critical to project and sublease approval and monitoring. Ensure that …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schuyler-county-industrial-development-agency-project-andColumbia County Department of Weights and Measures –Internal Controls Over Revenue Collection (2013M-400)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls over the Department’s … The Department does not charge inspection fees up to the maximum amounts permitted by Regulation. If the … it could nearly have generated sufficient revenue to more closely match its operating costs. Key …
https://www.osc.ny.gov/local-government/audits/county/2014/05/02/columbia-county-department-weights-and-measures-internal-controls-over-revenueHamburg Industrial Development Agency – Project Approval and Monitoring (2015M-32)
… Purpose of Audit The purpose of our audit was to review the Agency’s process for … advance job opportunities and economic welfare in the Town of Hamburg by providing financing and tax incentives as …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/06/19/hamburg-industrial-development-agency-project-approval-andGlobal Concepts Charter School – Cash Disbursements (2017M-126)
… Purpose of Audit The purpose of our audit was to evaluate the cash disbursement process for the period July … bylaws were followed and at times allowed the Board Chair to control all aspects of the disbursement and purchasing … and update cash disbursement and purchasing policies to ensure they are consistent with the charter and bylaws. …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/02/global-concepts-charter-school-cash-disbursements-2017m-12625-Year Benefit (Section 384) – Special 20- and 25-Year Plans
… the greater benefit will be paid. Filing You must apply for a service retirement with the Office of the State … Comptroller 15 – 90 days before your date of retirement. For information on how to apply for a service retirement benefit, read Applying for Benefits . …
https://www.osc.ny.gov/retirement/publications/1517/25-year-benefit-section-384Chateaugay Central School District – Leave Accruals (2016M-149)
… by a total of almost 20 days, valued at $8,201, and two employees’ leave accrual balances were understated by a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/chateaugay-central-school-district-leave-accruals-2016m-149