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Clarence Fire District – Purchasing (2016M-297)
… 2016 total $944,965. Key Findings The purchasing policy does not require the solicitation of multiple quotations or …
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)
… York Central School District (District) officials ensured network access controls were adequate. Key Findings District officials did not ensure that network access controls were adequate. Specifically: District … did not comply with Board policy to ensure adequate network access control procedures were established including …
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)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial condition and budgeting … such as fund balance appropriations and inter-fund loans to fund recurring operating expenditures. Consequently, the … inter-fund loans. Carefully monitor actual budget results to identify potential fiscal difficulties, such as structural …
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)
… Key Findings Since 2014, the town-outside-village (TOV) Highway fund balance decreased by 59 percent to $87,500, or … Key Recommendations Reduce the Town’s reliance on TOV Highway fund balance as a financing source for recurring …
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)
… were not in place for maintaining leave accrual records or to ensure that separation payments were made in accordance … or less leave days (143) than what they were entitled to. Three employees’ vacation accruals were not properly … The audit report includes six recommendations to help the Board and District officials improve their …
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)
… status of the projects or communicate the projects’ status to taxpayers. Specifically, the Supervisor and Board did … Transparently communicate or present project information to taxpayers. The Supervisor did not: Account for the … The audit report includes 11 recommendations to improve capital project planning, accounting and …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pendleton-capital-projects-2024m-72Town of Hector – Employee Compensation (2024M-85)
… Determine whether Town of Hector (Town) employee compensation was authorized, accurate and supported. Key Findings Town employee compensation was not always authorized, accurate and … Determine whether Town of Hector Town employee compensation was authorized accurate and supported …
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-benefitsTuckahoe 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-2018mSeaford Fire District – Length of Service Award Program (2014M-319)
… year was $113,300. Key Findings The District’s LOSAP point system is not consistent with New York State General … the records maintained for activities performed under the point system were accurate and complete. Key Recommendations Review and amend the District’s point system to ensure it is consistent with GML. Ensure that …
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)
… Smithtown Fire District is a district corporation of the State, distinct and separate from the Town of Smithtown and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/14/smithtown-fire-district-capital-project-2014m-231State 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
… This section provides Business Units with guidance on how to process certain payment situations where the type … policies and processes required by the Office of the State Comptroller. Guide to Financial Operations REV. …
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