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Ballston Area Recreation Commission – Board Oversight (2015M-269)
… totaled approximately $136,000. Key Findings The Director did not maintain complete records to account for the fees collected from each program. The Director did not maintain records of sales or make regular bank …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/ballston-area-recreation-commission-board-oversight-2015m-269Islip Terrace Fire District – Claims Audit and Payroll (2015M-49)
… of after authorization from the entire Board. The District did not provide documentation showing Board approval for the …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/29/islip-terrace-fire-district-claims-audit-and-payroll-2015m-49Lisbon Central School District – Cafeteria Cash Receipts (2016M-152)
… cafeteria cash receipts. The food service manager did not perform an independent reconciliation of cash sales … to the cafeteria’s point-of-sale (POS) system that she did not need to fulfill her job responsibilities. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lisbon-central-school-district-cafeteria-cash-receipts-2016m-152City of Olean Housing Authority – Board Oversight (2016M-93)
… Purpose of Audit The purpose of our audit was to evaluate Board oversight of certain financial activities for the period July 1, 2013 … City of Olean Housing Authority Board Oversight 2016M93 …
https://www.osc.ny.gov/local-government/audits/city/2016/07/29/city-olean-housing-authority-board-oversight-2016m-93Oracle Charter School – School Building Acquisition and Leave Accrual Records (2013M-290)
… July 1, 2011 through August 22, 2013. Background The Oracle Charter School is located in the City of Buffalo. The … Oracle Charter School School Building Acquisition and Leave …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/oracle-charter-school-school-building-acquisition-and-leave-accrualTown of Ontario – Board Oversight and Information Technology (2013M-105)
… accrual records, and employee time records. The Board did not properly authorize interfund advances or ensure that …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-ontario-board-oversight-and-information-technology-2013m-105Opinion 91-32
… or statutory amendments that bear on the issues discussed in the opinion. CLAIMS -- Compromise or settlement of … (expenditures to compensate property owners for decrease in market value) STATE CONSTITUTION, ART. I, §7(a), ART. … against gifts and loans does not apply to the Onondaga County Resource Recovery Agency [OCRRA], a public benefit …
https://www.osc.ny.gov/legal-opinions/opinion-91-32Comptroller DiNapoli Releases Municipal Audits
… Thomas P. DiNapoli today announced his office completed audits of the Ballston Area Recreation Commission , Longwood Public Library and the Upper Mohawk Valley Regional Water Board . … from the soccer concession stand. Longwood Public Library – Bank Account Management (Suffolk County) Library …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-audits-0Clinton Volunteer Fire Department, Inc. – Oversight of Financial Activities (2014M-142)
… Purpose of Audit The purpose of our audit was to evaluate the Department’s internal … services to the East Clinton Fire District in the Town of Clinton, Dutchess County. The Department has 43 volunteer … Clinton Volunteer Fire Department Inc Oversight of Financial Activities 2014M142 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/08/29/clinton-volunteer-fire-department-inc-oversight-financialGlens Falls Common School District – Financial Condition (2015M-66)
… total approximately $4.3 million. Key Findings The Board did not adopt structurally balanced budgets that funded … budgeted appropriations. The Board and District officials did not develop a multiyear financial plan to address the use …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/glens-falls-common-school-district-financial-condition-2015m-66Town of Chesterfield – Town Clerk (2024M-110)
… – pdf] Audit Objective Determine whether the Town of Chesterfield (Town) Town Clerk (Clerk) properly recorded, … Determine whether the Town of Chesterfield Town Town Clerk Clerk properly recorded …
https://www.osc.ny.gov/local-government/audits/town/2025/01/24/town-chesterfield-town-clerk-2024m-110Merrick Union Free School District – Financial Condition (2016M-240)
… appropriated by the Board was not used. The district did not use its reserve funds during the audit period but …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/merrick-union-free-school-district-financial-condition-2016m-240Corporate Governance
… and investment managers to ensure they are managing factors the Fund deems financially relevant, including … with portfolio companies and managers, enhanced risk assessment, strong public policy advocacy and, as a last … Compensation Committee Members and Executive Compensation Ongoing executive compensation concerns, including high total …
https://www.osc.ny.gov/common-retirement-fund/corporate-governanceOther Bulletin No. 73
… Purpose: The purpose of this bulletin is to provide the SCF with instructions for … in Bargaining Unit 97 in SCF with an increment code of 1810 who meet the eligibility criteria are affected. … Board Resolution AD-8 authorizes the 2021-2026 Memorandum of Agreement between SCF and CSEA which provides for payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-73-october-2023-state-university-construction-fund-scf-civilTown of Portland – Water Operations (2017M-45)
… The Town of Portland is located in Chautauqua County and has a population of approximately 4,800. The Town is … 40 percent of total production. Inaccurate master meters and customer meters have contributed to the unaccounted-for … billing all customers for water use. Water Districts 1, 3 and 7 reported deficit fund balances as of December 31, 2016, …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-portland-water-operations-2017m-45Red Hook Central School District – Inventories (2023M-133)
… adequately monitored and safeguarded fuel and E-Z Pass tags. Key Findings District officials did not adequately monitor and safeguard fuel and E-Z Pass tags. As a result, officials cannot accurately account … purchases and usage, or determine whether unauthorized E-Z Pass charges occurred. Because the District did not …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/red-hook-central-school-district-inventories-2023m-133Wassaic Fire District – Purchasing and Claims Processing (2017M-8)
… Purpose of Audit The purpose of our audit was to examine the District’s purchasing … Wassaic Fire District (District) is a district corporation of the State, distinct and separate from the Town of Amenia, …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/wassaic-fire-district-purchasing-and-claims-processing-2017m-8State Agencies Bulletin No. 2004
… Purpose The purpose of this bulletin is to provide information and processing … Date, and the original Hours/Units/Amount as a negative value. Enter the corresponding New 2.5x Earns Code, the … Date, and the original Hours/Units/Amount as a positive value. Retirement Information Monies paid using the earnings …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2004-pilot-program-establishing-temporary-overtime-rate-overtime-eligibleState Agencies Bulletin No. 1999
… by Payroll Bulletin No. 1999.2 . Purpose The purpose of this bulletin is to provide information and processing … End Date, and original Hours/Units/Amount as a negative value. Enter the corresponding New 2.5x Earns Code, original … End Date, and original Hours/Units/Amount as a positive value. Retirement Information Payments using the earnings …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1999-pilot-program-establishing-temporary-overtime-rate-employees-certainState Comptroller DiNapoli Releases Municipal & School Audits
… could achieve greater savings by modifying the terms of the program. For example: the district should review the eligibility requirements of the program for married couples and family members … if it had more cost-effective buyout requirements. Village of Solvay – Financial Management (Onondaga County) The board …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-0