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Selected Employee Travel Expenses
… employees was appropriate, we audited travel expenses for the highest-cost travelers in the State as well as other outliers. These employees … $206,494. Key Findings We found that the travel expenses for the four Office employees selected for audit were …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/selected-employee-travel-expensesNew Hartford Central School District – Payroll (2021M-149)
… found that District officials accurately paid $3.1 million in salaries and wages to the 48 employees we tested, in accordance with Board authorizations. However, there are …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/new-hartford-central-school-district-payroll-2021m-149Selected Employee Travel Expenses
To determine whether the use of travel monies by selected government employees complied with rules and regulations and is free from fraud waste and abuse
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/selected-employee-travel-expensesSauquoit Fire District No. 1 – Controls Over Financial Activities (2014M-178)
… not formally adopt the 2014 budget and the proposed 2014 tax levy exceeded the statutory limit. At the end of 2013, … financial records. Calculate the District’s statutory tax limit and formally adopt the budget. Develop a plan to reduce the amount of fund balance and use the excess tax levy to reduce the tax levy for the 2015 fiscal year. … …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/05/sauquoit-fire-district-no-1-controls-over-financial-activities-2014m-178State Comptroller DiNapoli Releases Municipal Audits
… issued. Brighton Fire Department, Inc. – Board Oversight of Financial Operations (Monroe County) The board did not … effectively manage the town’s financial condition. More real property taxes and user fees were levied than needed to fund …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-audits-2Comptroller DiNapoli Releases School District Audits
… of potential claims. As a result, funds may be tied up in the reserve that could be applied to other school district … over the last three fiscal years, which resulted in unplanned operating surpluses totaling $2.3 million instead of planned deficits. In the last three completed fiscal years, the school district …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… audit claims. They authorized some unallowable claims to be paid prior to the audit. The district made 14 disbursements totaling … and seven recommendations were not implemented. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-2DiNapoli: State Tax Revenues Down $3 Billion Through July
… than $1.3 billion, lower. Sales tax receipts of $4 billion for the first four months were down $1.2 billion from a year … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-state-tax-revenues-down-3-billion-through-julyUnified Court System Bulletin No. UCS-168
… Purpose To notify agencies of the new voluntary group term life insurance (Code 546) available … cancellations, and/or changes in a bi-weekly file. Agency update access is not available for this deduction. Agency … ; or contact Best Interest Partners, LLC, a Division of AXA Advisors, at (732) 292-3372. Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-168-new-deduction-code-546-axa-equitable-life-0St. Paul Boulevard Fire District - Board Oversight (2018M-116)
… policy or multiyear financial or capital plans. Adopt any information technology (IT) policies. Perform an adequate …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/05/st-paul-boulevard-fire-district-board-oversight-2018m-116Village of Milford – Board Oversight (2018M-25)
… adequate oversight of the Clerk-Treasurer’s duties for the period June 1, 2016 through October 16, 2017. Background The Village of Milford is located in the Town of Milford in Otsego County and has a population … three-member Village Board. Budgeted appropriations for the 2017-18 fiscal year total $407,115. Key Findings …
https://www.osc.ny.gov/local-government/audits/village/2018/04/20/village-milford-board-oversight-2018m-25Special Accidental Death Benefit – State Police Plan
… 23, if they are students). The Benefit This benefit is a pension equal to your salary at the time of your death … payable prior to any reductions for workers’ compensation benefits being made due to your death; and Your Social Security benefit. The salary used to …
https://www.osc.ny.gov/retirement/publications/1518/special-accidental-death-benefitSpecial Accidental Death Benefit – Special 20- and 25-Year Plans
… will also receive a special accidental death benefit for life. If your surviving spouse dies, this benefit will be … accidental death benefit payable prior to any reductions for workers’ compensation payments being made due to your …
https://www.osc.ny.gov/retirement/publications/1517/special-accidental-death-benefitBrocton Central School District – Purchasing (2015M-305)
… audit was to evaluate the District’s purchasing practices for the period July 1, 2014 through November 5, 2015. Background The Brocton Central School District is located in the Towns of Portland, Stockton and Pomfret in … which operates one school with approximately 615 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/brocton-central-school-district-purchasing-2015m-305Berkshire Union Free School District – Financial Condition (2015M-310)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … not adequately monitor the District’s financial condition. To alleviate cash flow difficulties, District officials … the year and take corrective action when necessary to avoid incurring expenditures in excess of available …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/berkshire-union-free-school-district-financial-condition-2015m-310Fort Edward Union Free School District – Financial Condition (2015M-67)
… our audit was to review the District’s financial condition for the period July 1, 2012 through February 28, 2015. … The Fort Edward Union Free School District is located in the Village of Fort Edward in Washington County. The … 100 employees and 560 students. Budgeted appropriations for the 2014-15 fiscal year total approximately $10.7 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/fort-edward-union-free-school-district-financial-condition-2015m-67Malverne Union Free School District – Fund Balance (2016M-120)
… of our audit was to examine the District’s fund balance for the period July 1, 2014 through March 1, 2016. Background … The Malverne Union Free School District (District) is located in the Town of Hempstead in Nassau County. The … operates four schools with approximately 1,700 students, is governed by a five-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/malverne-union-free-school-district-fund-balance-2016m-120Ellenville Central School District – Network User Accounts (2022M-18)
… from the date of our test. Established written procedures for granting, changing or disabling network user accounts. Key Recommendations Develop written procedures for granting, changing and disabling user access. Maintain a …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/ellenville-central-school-district-network-user-accounts-2022m-18Ramapo Catskill Library System – Procurement (2015M-84)
… Purpose of Audit The purpose of our audit was to examine the Library System’s procurement processes for the … 5, 2014. Background The Ramapo Catskill Library System is a nonprofit cooperative public library system located in the … libraries. Library System officials have not adopted a purchasing policy. Key Recommendations Establish and …
https://www.osc.ny.gov/local-government/audits/library/2015/07/03/ramapo-catskill-library-system-procurement-2015m-84Kent Fire District No. 1 - Financial Operations (2019M-37)
… are complete and accurate, including estimates of fund balance and realistic estimates of appropriations. Ensure … policy for the maintenance of a reasonable level of fund balance. District officials disagreed with certain aspects of …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/07/03/kent-fire-district-no-1-financial-operations-2019m-37