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Clarence Fire District – Purchasing (2016M-297)
… Purpose of Audit The purpose of our audit was to examine the District’s purchasing practices for the period … Recommendations Consider amending the purchasing policy to include the use of competitive methods, such as using an … use of verbal and written quotes for purchases not subject to competitive bidding. …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/11/04/clarence-fire-district-purchasing-2016m-297Pearl River Union Free School District – Fixed Assets (2022M-126)
… on the inventory list are immediately tagged and are in known locations. Disposals are properly authorized. … includes our comment on an issue District officials raised in their response. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/pearl-river-union-free-school-district-fixed-assets-2022m-126York Central School District – Network Access Controls (2022M-93)
… District officials did not comply with Board policy to ensure adequate network access control procedures were … the specific services the IT vendor was contracted to provide. In addition, sensitive network access control weaknesses were communicated confidentially to officials. Key Recommendations Ensure officials enforce …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-network-access-controls-2022m-93Town of Wappinger – Financial Condition (2013M-94)
… 31, 2012. Background The Town of Wappinger is located in Dutchess County and has a population of approximately … over several years, but has shown some improvement in 2012. Key Recommendations Develop realistic revenue and …
https://www.osc.ny.gov/local-government/audits/town/2013/06/21/town-wappinger-financial-condition-2013m-94Hunter-Tannersville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-125)
… and adopt a comprehensive written IT contingency plan or store back-up data off site. Key Recommendations Develop and … and adopt a comprehensive written IT contingency plan and store back-ups off site. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/hunter-tannersville-central-school-district-network-user-accounts-andTown of Franklin – Financial Condition (2018M-8)
… January 1, 2016 through December 31, 2017. Background The Town of Franklin is located in Delaware County and has a … Town of Franklin Financial Condition 2018M8 …
https://www.osc.ny.gov/local-government/audits/town/2018/03/23/town-franklin-financial-condition-2018m-8New York State Payroll
… NYS Payroll Online View your pay statement, opt out of receiving a paper pay statement and change your tax …
https://www.osc.ny.gov/state-agencies/payrollSherburne-Earlville Central School District – Emplolyee Benefits (2024M-67)
… Objective Determine whether Sherburne-Earlville Central School District (District) officials properly calculated … Nine employees had leave balances that exceeded end-of-school-year allowances by 18 days. Five employees were … Determine whether SherburneEarlville Central School District District officials properly calculated …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-emplolyee-benefits-2024m-67Town of Pendleton – Capital Projects (2024M-72)
… The Supervisor did not: Account for the projects in separate capital projects funds. Recommendations The … C includes our comment on an issue that was raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pendleton-capital-projects-2024m-72Town of Hector – Employee Compensation (2024M-85)
… report – pdf] Audit Objective Determine whether Town of Hector (Town) employee compensation was authorized, … was not always authorized, accurate and supported. Of the 53 employee records that we reviewed, we determined that Town officials: Paid 10 employees a total of $150,155 that was not authorized by the Town Board …
https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-hector-employee-compensation-2024m-85Service Retirement Benefits – Special 20- and 25-Year Plans
… benefit calculation for Section 383-e? Members with 20 years or more of creditable service can retire with 50% of … 1% of their FAE for each year of creditable service beyond 20, up to a maximum of 62% of their FAE. Section 383-e is a 20-year plan, for Tier 5 and 6 members only . What is the …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/service-retirement-benefitsSeaford Fire District – Length of Service Award Program (2014M-319)
… and separate from the Town of Hempstead, Nassau County, in which it is located. The District is governed by an … with GML. Ensure that the point system is applied in a manner consistent with GML and that points earned are …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/21/seaford-fire-district-length-service-award-program-2014m-319Malta Ridge Volunteer Fire Company, Inc. - Controls Over Financial Operations (2014M-178)
… 31, 2014. Background The Malta Ridge Volunteer Fire Company Inc. is a not-for-profit organization which is … Malta Ridge Volunteer Fire Company Inc Controls Over Financial Operations 2014M178 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/12/malta-ridge-volunteer-fire-company-inc-controls-over-financialSmithtown Fire District – Capital Project (2014M-231)
… Purpose of Audit The purpose of our audit was to examine the District’s internal controls over capital … Board did not have a capital asset policy and procedures to be followed for constructing and reconstructing capital … a written capital asset policy containing the procedures to be followed when authorizing capital asset construction. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/14/smithtown-fire-district-capital-project-2014m-231Tuckahoe Common School District - Extra-Classroom Activity (ECA) Funds (2018M-229)
… pdf] Audit Objective Determine whether all extra-classroom activity (ECA) funds were deposited complete and in a timely … Determine whether all extraclassroom activity funds were deposited complete and in a timely manner …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-extra-classroom-activity-eca-funds-2018mState Comptroller DiNapoli Releases School District Audits
… required. Hancock Central School District – Non-Resident Student Tuition (Delaware County) Officials did not establish non-resident tuition (NRT) rates in the best interest of school district taxpayers. The board approved NRT … balance was $3.3 million, which exceeds the 4% statutory limit by 8 percentage points. District officials improperly …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Audits
… today the following audits have been issued. Department of Health: Medicaid Program – Improper Payments for Brand Name … were paid using brand name pricing methods. Department of Health: Medicaid Program – Claims Processing Activity October … Department of Civil Service: New York State Health Insurance Program – Payments by CVS Health for Pharmacy …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-auditsComparison of ERS Benefits
… at age 55. See the entire benefit reduction chart. Final Average Earnings (FAE) Calculation The average of the … benefits including vesting contributions retirement age final average salary and benefit calculations …
https://www.osc.ny.gov/retirement/employers/comparison-ers-benefitsXII.6 Overview – XII. Expenditures
… Business Units with guidance on how to process certain payment situations where the type of vendor or type of payment differs from the normal policies and processes …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii6-overviewState Comptroller Thomas P. DiNapoli Statement on the Death of Chief Justice Kaye
… “New York lost one of our legal pioneers today. Former Chief Judge Judith Kaye … difficult decisions and rightly pushed the boundaries of the law and tradition. Her contribution to New York will … New York lost one of our legal pioneers today …
https://www.osc.ny.gov/press/releases/2016/01/state-comptroller-thomas-p-dinapoli-statement-death-chief-justice-kaye