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State Comptroller DiNapoli Releases Municipal Audits
… financial filing and audit requirements. In addition, for seven consecutive years, an annual update document, which … and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Local Sales Tax Collections Grew by 14% in October
… tax collections in New York state increased by 14.1% in October compared to the same month in 2021, according to an … up $217 million compared to the same time last year. “October’s sales tax collections saw the strongest monthly … million, an increase of 17.3% – or $116 million – over October of 2021. Nearly all counties saw some year-over-year …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-local-sales-tax-collections-grew-14-octoberComptroller DiNapoli Releases Municipal Audits
… were not provided with IT security awareness training. Mount Sinai Fire District – Financial Condition and Price …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-audits-1DiNapoli: Pharsalia Supervisor Arrested in Alleged $123K Theft
… town funds. He allegedly used the funds to pay credit card bills and pad his salary an additional $20,000 a year, … 100 percent of his home telephone, internet and electric bills. “Since 2010, Mr. Brown allegedly cheated his neighbors …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-pharsalia-supervisor-arrested-alleged-123k-theftLily Dale Volunteer Fire Company – Internal Controls Over Financial Operations (2013M-336)
… Purpose of Audit The purpose of our audit was to determine whether Company … that an elected Executive Committee, consisting of a President, Vice President, Treasurer, Secretary, Chief, … for the Company’s overall financial management. During the fiscal year April 1, 2012 through March 31, 2013, …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/lily-dale-volunteer-fire-company-internal-controls-over-financialState Comptroller DiNapoli Releases Audits
… and Bronx Surface Transit Operating Authority, MTA Bus Company, and Staten Island Railway: Employee … and Bronx Surface Transit Operating Authority, MTA Bus Company and Staten Island Railway. The MTA also lacks … all employees, including train operators, conductors and bus operators, met the fitness level and qualifications to …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-releases-auditsSullivan County – Time and Attendance (2017M-55)
… Purpose of Audit The purpose of our audit was to review controls over the County’s timekeeping system for … 174 workdays when the Director of Probation did not log in to his work computer and did not charge leave. Some employees … system (ETS). Key Recommendations Establish procedures to verify that department heads are either working or …
https://www.osc.ny.gov/local-government/audits/county/2017/11/22/sullivan-county-time-and-attendance-2017m-55Granville Hook and Ladder Volunteer Fire Company – Financial Operations (2017M-105)
… Hook and Ladder Volunteer Fire Company is located in the Village of Granville in Washington County. The Company is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/26/granville-hook-and-ladder-volunteer-fire-company-financialSouthampton Union Free School District – Special Education Claims Processing (2016M-200)
… in writing, which can lead to a lack of guidance and inconsistencies in how the procedures are carried out. … writing, including those that apply to the Business Office and those that are specific to individual departments. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/southampton-union-free-school-district-special-education-claimsLake Placid Central School District – Claims Auditing (2016M-84)
… School District is located in the Towns of North Elba and Wilmington in Essex County. The District, which operates … prints signed checks prior to the claims auditor’s audit and approval of the corresponding claims. Not all claims were audited and approved prior to payment. Key Recommendations Only print …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/lake-placid-central-school-district-claims-auditing-2016m-84Chatham Central School District – Financial Condition (2015M-161)
… The Chatham Central School District includes the Town and Village of Chatham and the Towns of Ghent, Canaan, Austerlitz, Kinderhook and New Lebanon, Columbia County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/30/chatham-central-school-district-financial-condition-2015m-161Greece Central School District – Retiree Health Insurance (2016M-54)
… records and procedures for providing retiree health insurance benefits for the period July 1, 2014 through July … written policies or procedures to monitor retiree health insurance eligibility. Health insurance invoices did not contain supporting enrollee … Greece Central School District Retiree Health Insurance 2016M54 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greece-central-school-district-retiree-health-insurance-2016m-54Liberty Central School District – Financial Operations (2016M-25)
… Background The Liberty Central School District is located in the Towns of Bethel, Fallsburg, Liberty, Neversink, Rockland and Thompson in Sullivan County. The District, which operates two schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/liberty-central-school-district-financial-operations-2016m-25Greenlawn Water District – Accounting Records (2015M-231)
… Purpose of Audit The purpose of our audit was to examine the District’s accounting records and reports for … Manager did not maintain complete, accurate and up-to-date accounting records. The Business Manager did not …
https://www.osc.ny.gov/local-government/audits/district/2015/12/18/greenlawn-water-district-accounting-records-2015m-231IV.3 Overview – IV. Accounting Codes - Uses and Descriptions
… and organized to provide essential information that can be used for financial reporting and analytical purposes, … of revenues the State receives. The product code field can also be used in conjunction with the account code, to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3-overviewLakeview Public Library – Tuition Reimbursement and Procurement (2014M-104)
… to assess the Board’s control over tuition reimbursement and procurement for the period January 1, 2012 through … is located in the Town of Hempstead in Nassau County and was created by a special act of the State Legislature in … did not use competitive methods when procuring goods and services that were not subject to competitive bidding. …
https://www.osc.ny.gov/local-government/audits/library/2014/07/18/lakeview-public-library-tuition-reimbursement-and-procurement-2014m-104Work-Related and Non-Work-Related Activities – Understanding Your Responsibilities: Elected & Appointed Officials
… for private organizations Socializing after legislative meeting Personal volunteer work Services not paid for by the …
https://www.osc.ny.gov/retirement/members/ea-officials/work-related-and-non-work-related-activitiesVischer Ferry Volunteer Fire Company – Cash Disbursements (2016M-245)
… Board ensured that cash disbursements were approved and for valid Company purposes for the period January 1, 2015 through March 31, … Company funds. Company officials did not approve any debit card transactions, and not all debit card transactions had …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/10/28/vischer-ferry-volunteer-fire-company-cash-disbursements-2016mWalden Fire District – Disbursements (2014M-184)
… The Walden Fire District is a district corporation of the State, distinct and separate from the Town of Montgomery in …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/walden-fire-district-disbursements-2014m-184Full- and Part-Time Service Credit – State Police Plan
… Full-Time Employment If you join PFRS on the day you begin employment with a participating employer and work continuously on a full-time basis, your service credit equals the total … days reported* ÷ 260 days or annual earnings reported ÷ (State’s hourly minimum wage × 2,000) *As reported by your …
https://www.osc.ny.gov/retirement/publications/1518/full-and-part-time-service-credit