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Comptroller DiNapoli Releases School Audits
… BOCES , East Moriches Union Free School District , Fishers Island Union Free School District , Franklin-Essex-Hamilton BOCES , Indian … participating in the cooperative bid. East Moriches Union Free School District – Budget Review (Suffolk County) The … DelawareChenangoMadisonOtsego BOCES East Moriches Union Free School District Fishers Island Union Free School …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… , Saratoga County Water Authority , Town of Seward and the Town of Walton . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top … priority,” said DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-municipal-auditsStillwater Central School District – Payroll (2017M-104)
… approximately $23.9 million. Key Findings The Treasurer’s salary was overpaid by $1,089. The Treasurer was paid for …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/stillwater-central-school-district-payroll-2017m-104Town of Chester – Time and Attendance Records (2017M-287)
… implemented adequate policies and procedures over employee time and attendance and leave records for the period January … Implement comprehensive written procedures for time and attendance. Require all employees to complete time … Town of Chester Time and Attendance Records 2017M287 …
https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-chester-time-and-attendance-records-2017m-287Columbia County – Procurement (2017M-249)
… period January 1, 2016 through July 17, 2017. Background Columbia County is governed by a Board consisting of 18 Town … Columbia County Procurement 2017M249 …
https://www.osc.ny.gov/local-government/audits/county/2018/02/02/columbia-county-procurement-2017m-249Ulster Board of Cooperative Educational Services – Internal Controls Over Purchasing (2016M-158)
… of our audit was to evaluate the effectiveness of the procurement process for the period July 1, 2014 through … approximately $51.5 million. Key Finding BOCES’ policy or procurement guidelines do not require the use of competition, such as …
https://www.osc.ny.gov/local-government/audits/boces/2016/07/08/ulster-board-cooperative-educational-services-internal-controls-over-purchasingMinerva Central School District – Payroll (2016M-18)
… Purpose of Audit The purpose of our audit was to determine if District … procedures to ensure that employee pay was accurate for the period July 1, 2014 through November 30, 2015. Background The Minerva Central School District is located in the Town of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/minerva-central-school-district-payroll-2016m-18Cheektowaga Central School District – Employee Compensation and Benefit Payments (2016M-197)
… over compensation-related payments for the period July 1, 2014 through February 22, 2016. Background The Cheektowaga … for the 2015-16 fiscal year totaled approximately $40.1 million. Key Findings The Board has not adopted a payroll … salary payments and benefits such as health insurance. Key Recommendations Establish and adopt a written …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/cheektowaga-central-school-district-employee-compensation-and-benefitNyack Union Free School District – Reserve Funds (2014M-185)
… of our audit was to examine the District’s reserve funds for the period July 1, 2012 through March 24, 2014. … with approximately 2,950 students. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $75 … enough to pay the District's average unemployment claims for approximately seven years. Key Recommendation Routinely …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/03/nyack-union-free-school-district-reserve-funds-2014m-185Remsenburg-Speonk Union Free School District – Claims Processing (2013M-128)
… District’s internal controls over the claims processing function for the period July 1, 2011, to January 31, 2013. … established adequate controls over the claims processing function that allow claims to be audited in a timely manner and ensure the claims are properly supported. Our examination …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/12/remsenburg-speonk-union-free-school-district-claims-processing-2013m-128Morristown Central School District – Claims Audit Process (2016M-257)
… in the Towns of Morristown, Hammond, Oswegatchie, Macomb and DePeyster in St. Lawrence County. The District, which … established adequate procedures over the claims processing function to ensure that claims are adequately documented and supported, are for appropriate purposes and are audited …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/morristown-central-school-district-claims-audit-process-2016m-257East Greenbush Central School District – Claims Processing (2015M-302)
… through August 31, 2015. Background The East Greenbush Central School District is located in the Towns of East … East Greenbush Central School District Claims Processing 2015M302 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/east-greenbush-central-school-district-claims-processing-2015m-302Town of Stuyvesant – Procurement (2017M-54)
… The Town of Stuyvesant is located in Columbia County and is governed by an elected five-member Board of Trustees. … for its general fund totaled approximately $468,000 and highway fund totaled $486,000. Key Findings The procurement policy excludes professional services and does not require competitive methods to be used when …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-stuyvesant-procurement-2017m-54West Hempstead Water District – Life Insurance (2016M-393)
… our audit was to examine the District’s provision of life insurance policies as a fringe benefit for the period January … Key Finding The District paid for individual whole life insurance coverage for seven individuals, even though there was statutory authority only to provide group life insurance. Key Recommendation Review the life insurance …
https://www.osc.ny.gov/local-government/audits/district/2017/03/03/west-hempstead-water-district-life-insurance-2016m-393Cortland County Industrial Development Agency – Project Management (2015M-303)
… was to evaluate the Agency’s project management practices for the period January 1, 2014 through June 30, 2015. … Agency officials have developed adequate procedures for selecting and monitoring participating projects and for managing the assistance and incentives provided to the …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/01/22/cortland-county-industrial-development-agency-projectRFP#0008 – Audit of OSC Internal Controls
… public accounting firms to conduct an independent audit of existing internal controls at OSC as required by … public accounting firms to conduct an independent audit of existing internal controls at OSC as required by …
https://www.osc.ny.gov/procurement/rfp0008About Employer Contribution Rates – What Every Employer Should Know
… completed State fiscal year; and The employer contribution rates for the retirement plans and optional benefits the … responsible for determining required employer contribution rates. For more information, including how contribution rates are determined, visit our Employer Contributions and …
https://www.osc.ny.gov/retirement/employers/partnership/about-employer-contribution-ratesNew York State Common Retirement Fund
The New York State Common Retirement Fund holds and invests the assets of the New York State and Local Retirement System
https://www.osc.ny.gov/common-retirement-fundUnion Center Fire Company, Inc. – Internal Controls (2014M-303)
… provide fire protection services to the Towns of Union and Maine. From March 2013 through February 2014, the Company …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/union-center-fire-company-inc-internal-controls-2014m-303Port Washington Fire Department – Budgeting (2015M-209)
… Background The Port Washington Fire Department is located in Nassau County and contracts with the Town of North … Key Finding The Department underestimated expenditures in its budgets for the years 2012-14. Key Recommendation …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/23/port-washington-fire-department-budgeting-2015m-209