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Cayuga County Probation Department – Internal Controls Over Financial Operations (2013M-171)
… Purpose of Audit The purpose of our audit was to examine the Department’s internal controls over the … January 31, 2013. Background Cayuga County is located in central New York State. The Cayuga County Probation … Key Findings Written policies and procedures either had not been developed or they had not been adequately monitored, …
https://www.osc.ny.gov/local-government/audits/county/2013/09/27/cayuga-county-probation-department-internal-controls-over-financial-operationsElevator Safety
… Background The New York City Department of Buildings (DOB) is responsible for regulating the safe and lawful use of more … Building Code, and the Rules of the City of New York. DOB is responsible for enforcing these codes and rules. DOB … and tests. The Metropolitan Transportation Authority is responsible for the inspection and testing of its …
https://www.osc.ny.gov/state-agencies/audits/2018/06/06/elevator-safetyPawling Central School District – Selected Financial Activities (2012M-185)
… 3, 2012. Background The Pawling Central School District is located in the Town of Pawling in Dutchess and Putnam counties. The District is governed by the Board of Education, which comprises seven … the Audit Committee’s activities to the scope of what is included in its charter. Amend the District’s purchasing …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/08/pawling-central-school-district-selected-financial-activities-2012m-185About NYSLRS
… administering benefits for more than 1.2 million members, retirees and beneficiaries. NYSLRS administers two distinct … Comptroller acts in the best interests of NYSLRS members, retirees and beneficiaries and is responsible for ensuring … 2025. The Fund supports the benefits of current and future retirees and is consistently recognized as one of the …
https://www.osc.ny.gov/retirement/about-nyslrsFairport Public Library – Financial Management (2014M-354)
… are made and ensure that a Library official certifies the payroll before it is processed. Develop a long-term plan that …
https://www.osc.ny.gov/local-government/audits/library/2015/06/12/fairport-public-library-financial-management-2014m-354Livonia Central School District – Software Management (2016M-293)
… Key Findings The Board’s acceptable-use policies do not detail practices for enforcement, such as monitoring computer …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/livonia-central-school-district-software-management-2016m-293Eldred Central School District – Budget Review (B4-15-3)
… for the 2015-16 fiscal year. Background The Eldred Central School District, located in Orange and Sullivan Counties, has … Eldred Central School District Budget Review B4153 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/eldred-central-school-district-budget-review-b4-15-3Additional Benefits after 25 Years (Sections 384[f], [g] and [h]) – Special 20- and 25-Year Plans
… of its adoption, you have three months from the date it is offered to retire and receive the additional benefit. Once … while enrolled in a 25-year plan. Note: This benefit is not available to Tier 3 members whose employer offers a … 25. For Tier 2, 3, 5 and 6 members, the maximum benefit is 61.67 percent of your FAE (a maximum of 32 years). If you …
https://www.osc.ny.gov/retirement/publications/1517/additional-benefits-after-25-years-sections-384f-g-and-hGeorge F. Johnson Memorial Library – Library Expenditures (2016M-214)
… Johnson Memorial Library is located in the Town of Union and the Village of Endicott in Broome County. The Library is … totaled approximately $1 million. Key Finding The Director and Library officials effectively managed Library …
https://www.osc.ny.gov/local-government/audits/library/2016/08/05/george-f-johnson-memorial-library-library-expenditures-2016m-214State Comptroller DiNapoli Releases Audits
… Mitchell-Lama Developments Located Outside New York City – Sunnyside Manor: Unauthorized Bank Account (2024-S-12) The … all expenses for operations. Auditors found that the Sunnyside Manor development’s Board of Directors (Board) held … identified transactions, totaling $51,048, paid from Sunnyside Manor’s operating account to the Board-held …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-auditsJefferson Community College – Procurement (2017M-156)
… and compliant with competitive bid statutes and College policies for the period September 1, 2015 through November 28, 2016. Background Jefferson Community College, which is part of the State University of New York … County and is located in the City of Watertown. The College, which has an enrollment of approximately 3,670, is …
https://www.osc.ny.gov/local-government/audits/community-college/2017/10/27/jefferson-community-college-procurement-2017m-156Broadalbin-Perth Central School District – Health Insurance Buyouts and Separation Payments (2014M-146)
… Purpose of Audit The purpose of our audit was to examine the adequacy and support for the District’s calculations of separation payments and health insurance buyouts for the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/15/broadalbin-perth-central-school-district-health-insurance-buyouts-andCircleville Fire District – Board Oversight (2013M-343)
… accordance with Board policy. The Board has not adopted an online banking policy and has not entered into an agreement … bank for electronic transfers. The treasurer performed online transactions without Board oversight and bypassed … that the District credit card policy is enforced. Adopt an online banking policy and enter into a written agreement with …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/circleville-fire-district-board-oversight-2013m-343Gouverneur Central School District – Financial Management (2016M-351)
… 2016. Background The Gouverneur Central School District is located in the Town of Antwerp in Jefferson County and the … operates three schools with approximately 1,600 students, is governed by an elected nine-member Board of Education. … the amount of the District’s unrestricted fund balance is in compliance with statutory limits. Consider requesting …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/gouverneur-central-school-district-financial-management-2016m-351Concord Industrial Development Agency – Agency Management (2015M-61)
… dissolving and merging into Erie County IDA or partnering with a local IDA. If the Board determines that CIDA …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/08/07/concord-industrial-development-agency-agency-managementBaldwin Union Free School District – Non-instructional Overtime (2017M-128)
… July 1, 2015 through December 1, 2016. Background The Baldwin Union Free School District is located in the Town of …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/baldwin-union-free-school-district-non-instructional-overtime-2017m-128Perry Central School District – Financial Management (2017M-118)
… through February 24, 2017. Background The Perry Central School District is located in the Towns of Perry, Castile, … Perry Central School District Financial Management 2017M118 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/06/perry-central-school-district-financial-management-2017m-118Alexander Central School District – Financial Condition (2015M-227)
… period July 1, 2010 through August 4, 2015. Background The Alexander Central School District is located in the Towns of Alexander, Batavia, Bethany and Darien in Genesee County and … Alexander Central School District Financial Condition 2015M227 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/alexander-central-school-district-financial-condition-2015m-227Rockville Centre Union Free School District – School Lunch Fund Financial Condition (2016M-139)
… April 30, 2016. Background The Rockville Centre Union Free School District (District) is located in the Village of … Rockville Centre Union Free School District School Lunch Fund Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/rockville-centre-union-free-school-district-school-lunch-fund-financialClarence Fire District – Purchasing (2016M-297)
… State, distinct and separate from the Town of Clarence, in Erie County. The District is governed by an elected … Ensure that all District officials who are involved in the procurement process comply with the purchasing policy …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/11/04/clarence-fire-district-purchasing-2016m-297