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Ulster County Community College - Retiree Health Insurance and Payroll (2018M-123)
… process. Key Findings Officials did not: Properly account for retiree health insurance billings. Ensure the continued … Key Recommendations Ensure that comparisons are performed to determine status of retiree health insurance accounts. Attempt to recover premiums paid for deceased enrollees from the …
https://www.osc.ny.gov/local-government/audits/community-college/2018/10/26/ulster-county-community-college-retiree-health-insurance-and-payrollSouthold Union Free School District - Leave Accruals (2018M-113)
… School District (District) officials implemented a system to accurately record employee benefits and usage. Key Findings The system for tracking leave accruals is not reliable. We found errors … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/07/southold-union-free-school-district-leave-accruals-2018m-113North Merrick Union Free School District - Purchasing (2018M-87)
… whether the purchasing of goods and services complied with competitive bid statutes and District policies. … Noteworthy Achievements The District generally complied with New York State General Municipal Law (GML) and its … not have any recommendations. District officials agreed with our report. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/north-merrick-union-free-school-district-purchasing-2018m-87Norwood-Norfolk Central School District – Claims Auditing (2016M-288)
… Purpose of Audit The purpose of our audit was to examine the claims audit process for the period July 1, 2014 through April 30, 2016. … BOCES through a cooperative service agreement to audit District claims, and a BOCES employee audited all …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/norwood-norfolk-central-school-district-claims-auditing-2016m-288Erie 2-Chautauqua-Cattaraugus Boards of Cooperative Educational Services – Building Access Badge Accounts (2024M-60)
… did not properly manage and monitor badge accounts used to access BOCES buildings. Badges that are not properly … accounts in the building access system and physical badges for current BOCES employees who already had badges. Did not … and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/boces/2024/08/16/erie-2-chautauqua-cattaraugus-boards-cooperative-educational-services-buildingColumbia County – Payroll (2014M-121)
… Purpose of Audit The purpose of our audit was to determine if controls over employee time and attendance and leave accruals were adequate for the period January 1, 2012 through October 3, 2013. … The auto-pay payroll system resulted in payments to part-time attorneys for hours not worked. The County does …
https://www.osc.ny.gov/local-government/audits/county/2014/08/14/columbia-county-payroll-2014m-121Saranac Lake Central School District – Financial Management and Extra-Classroom Activities (2017M-274)
… Purpose of Audit The purpose of our audit was to determine whether District officials effectively managed … cash collections and disbursements were properly accounted for during the period July 1, 2014 through June 30, 2017. … Recommendations Use surplus funds as a financing source to fund one-time expenditures and needed reserves or reduce …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/saranac-lake-central-school-district-financial-management-and-extraDiNapoli: More Older Adults Calling NYC Home Than Ever Before, Comptroller's Report Finds
… in the last two decades, an increase of 53%, according to a new report by New York State Comptroller Thomas P. … Comptroller warns city funding must keep pace with demand to support critical services for older adults in the future. “Many older adults are living …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-more-older-adults-calling-nyc-home-ever-comptrollers-report-findsVillage of Hempstead – Budget Review (B7-16-4)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the Village’s proposed budget for the 2016-17 fiscal year. Background Chapter 646 of the … Laws of 2006 authorizes the Village of Hempstead (Village) to issue debt totaling $4.2 million to liquidate the …
https://www.osc.ny.gov/local-government/audits/village/2016/04/07/village-hempstead-budget-review-b7-16-4Town of Hanover – Town Supervisor and Town Clerk Operations (2013M-40)
… Purpose of Audit The purpose of our audit was to review the processes and procedures for the Town Supervisor and Town Clerk’s financial operations for the period January 1, 2011, to January 18, 2013. Background The Town of Hanover is …
https://www.osc.ny.gov/local-government/audits/town/2013/05/10/town-hanover-town-supervisor-and-town-clerk-operations-2013m-40Former Delhi Deputy Superintendent Faces Grand Larceny Charge
… Delhi, was charged today with third-degree grand larceny for allegedly misstating his sick and leave accruals from 2015 to 2019 for 272 hours he did not accrue, which was revealed … investigation by the State Comptroller’s office. “Thanks to our staff, Mr. Rosenthal will be brought to justice,” …
https://www.osc.ny.gov/press/releases/2020/09/former-delhi-deputy-superintendent-faces-grand-larceny-chargeDobbs Ferry Union Free School District – Facilities Department Overtime (2023M-120)
… Officials paid 10 employees $198,716 in overtime for emergency, non-emergency and absenteeism during the … audit period. Approximately $186,330 of overtime work to be performed was not properly approved. Officials paid 10 employees a total of $36,734 in overtime to conduct 270 building checks. However, officials lacked the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/dobbs-ferry-union-free-school-district-facilities-department-overtimeWestmoreland Central School District – Financial Condition (2014M-283)
… Purpose of Audit The purpose of our audit was to examine the District’s financial activities for the period July 1, 2013 through June 30, 2014. Background … and appropriating fund balance that was not used to fund operations, the District’s actual unrestricted fund …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/westmoreland-central-school-district-financial-condition-2014m-283Town of Salina – Information Technology (2013M-256)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over information technology (IT) for the period January 1, 2011, to March 31, 2013. Background The Town of Salina is located …
https://www.osc.ny.gov/local-government/audits/town/2013/11/22/town-salina-information-technology-2013m-256Town of Dresden – Financial Condition and Town Clerk Operations (2016M-369)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial condition and to examine the Town Clerk’s operations for the period January 1, 2012 through May 31, 2016. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dresden-financial-condition-and-town-clerk-operations-2016m-369Travel Advisory No. 3
… Travel Manual Update Guidance: This advisory is intended to notify agencies of updates to the OSC Travel Manual. The key updates are as follows: … they are considered in travel status and are eligible for reimbursement of travel expenses in accordance with this …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/3-travel-manual-updateCounty of Cortland – Departmental Operations (2013M-157)
… Purpose of Audit The purpose of our audit was to examine the County’s departmental financial operations for the period January 1, 2011, through December 12, 2012. … and functions are operating at the lowest possible cost to taxpayers. The Sheriff’s office is understaffed and …
https://www.osc.ny.gov/local-government/audits/county/2013/08/13/county-cortland-departmental-operations-2013m-157Warsaw Central School District – Financial Management (2016M-278)
… Purpose of Audit The purpose of our audit was to review the District’s financial management activities for the period July 1, 2012 through June 13, 2016. Background … toward the subsequent year’s budget that were not used due to a practice of overestimating appropriations. Three …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/warsaw-central-school-district-financial-management-2016m-278Saratoga Springs City School District – Procurement (2023M-25)
… (District) officials procured goods and services according to Board of Education (Board) policies and statutory … did not always procure goods and services according to policy requirements or maintain adequate supporting documentation for the purchases. This increased the risk that the District …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/15/saratoga-springs-city-school-district-procurement-2023m-25Mahopac Central School District – Financial Condition (2013M-302)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2012, to June 30, 2013. Background The Mahopac Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/10/mahopac-central-school-district-financial-condition-2013m-302