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Village of Remsen Audit Follow Up – 2020M-119-F
… purpose of our review was to assess the Village’s progress in implementing our recommendations in the audit report released in January 2021. Background The Village is located in Oneida …
https://www.osc.ny.gov/local-government/audits/village/2023/10/13/village-remsen-audit-follow-2020m-119-fComptroller DiNapoli Releases School Audits
… County) Auditors compared budgeted appropriations and estimated revenues with actual operating results for 2015-16 through 2017-18 and found that appropriations were overestimated by an … was incorrectly billed for nine students, resulting in overpayments totaling $5,300 for eight students and an …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases State Audits
… receivable collection and reporting practices are in compliance with applicable laws and regulations. As required, … Education Department (SED): Summit Educational Resources, Compliance with the Reimbursable Cost Manual (2014-S-49) For … Department (SED): Clinical Associates of the Finger Lakes, Compliance with the Reimbursable Cost Manual (2014-S-61 ) …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-state-auditsAvailable Pension Payment Options – State Police Plan
… contributions have been paid out, all payments will stop when you die. Mandatory contributions made by Tier 5 and … If your beneficiary dies before you, all payments will stop when you die. Joint Allowance — Half* This option will … If your beneficiary dies before you, all payments will stop when you die. Pop-Up/Joint Allowance — Full or Half* …
https://www.osc.ny.gov/retirement/publications/1518/available-pension-payment-optionsAvailable Pension Payment Options – Special 20- and 25-Year Plans
… contributions have been paid out, all payments will stop when you die. Mandatory contributions made by Tier 5 and … If your beneficiary dies before you, all payments will stop when you die. Joint Allowance — Half* This option will … If your beneficiary dies before you, all payments will stop when you die. Pop-Up/Joint Allowance — Full or Half* …
https://www.osc.ny.gov/retirement/publications/1517/available-pension-payment-optionsState Comptroller DiNapoli Releases Municipal Audits
… (Yates County) A former clerk did not deposit, report and remit all collections to the appropriate parties in a timely and accurate manner. Auditors identified a cash shortage of …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School & Municipal Audits
… before board audit. Village of Stamford – Pool Capital Project Planning and Monitoring (Delaware County) The board … did not transparently plan or sufficiently monitor the project. As a result, total costs exceeded grant revenues by … New York . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-school-municipal-auditsState Comptroller DiNapoli Releases School District Audits
… Dansville Central School District – Information Technology and Non-Instructional Employee Leave Benefits (Livingston … Officials have not adopted adequate security policies and procedures to safeguard IT assets. Further, the board has … does not adequately address funding levels resulting in overfunded reserves that are not used. Auditors found the …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-district-auditsCost-Saving Ideas: Establishing an Effective Fleet Management System
… Determining the Better Deal: A Case Study You may need to make a determination on what type of vehicle is needed. A general … options (such as power windows and locks) and a smoother ride than their newer counterparts; therefore, they appeared …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-establishing-effective-fleet-management-systemYorkshire-Pioneer Central School District – Financial Management (2015M-352)
… The Yorkshire-Pioneer Central School District is located in the Towns of Arcade, Eagle, Java, Sheldon and Wethersfield in Wyoming County; Farmersville, Freedom, Machias and Yorkshire in Cattaraugus County; Holland and Sardinia in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/yorkshire-pioneer-central-school-district-financial-management-2015m-352Escalation – Article 14 Benefits
… for PFRS Tier 3 members Covers pension disability and death benefits …
https://www.osc.ny.gov/retirement/publications/1644/escalationTown of Eastchester – Parking Ticket Collections (2012M-246)
… 31, 2012. Background The Town of Eastchester is located in Westchester County and has a population of approximately 32,000 residents. The … 2012, Town employees issued over 23,600 parking tickets and the Town collected approximately $806,000 in fines for …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-eastchester-parking-ticket-collections-2012m-246Salem Central School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-394)
… period July 1, 2012 through June 30, 2013. Background The Salem Central School District is located in Washington County … Salem Central School District Internal Controls Over …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/salem-central-school-district-internal-controls-over-extra-classroomTown of Gorham – Procurement (2024M-7)
… vendors lacked written agreements detailing the services to be provided and their cost. All 116 credit card purchases … $3,736 did not have adequate supporting documentation to indicate they were appropriate Town purchases. Key … officials agreed with our findings and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-procurement-2024m-7Rye City School District – Payroll (2024M-2)
… was properly budgeted, approved, monitored, recorded, and paid. Key Findings Although overtime was properly approved and monitored, District officials did not properly budget, … budget for approximately $600,000 of incurred overtime, and generally recorded it as salaries. As a result, residents …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/rye-city-school-district-payroll-2024m-2Town of Butternuts – Highway Facility Capital Project (2021M-94)
… the Town of Butternuts (Town) Board transparently planned and monitored the highway garage and salt shed capital project (Project). Key Findings The Board was not fully transparent in planning and could have improved its monitoring of the Project. As a … the Town of Butternuts Town Board transparently planned and monitored the highway garage and salt shed capital …
https://www.osc.ny.gov/local-government/audits/town/2022/01/07/town-butternuts-highway-facility-capital-project-2021m-94State Comptroller Releases Municipal Audits
… have been issued. Town of Delhi – Pool Project Donations and Disbursements (Delaware County) The board did not … properly document donations it received totaling $117,300. In addition, 77 of the pool checks were improperly disbursed. … grant funding requirements. In addition, project delays and project scope changes added an additional $220,000 to the …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-releases-municipal-auditsVillage of Painted Post – Board Oversight (2017M-92)
… 2016. Background The Village of Painted Post is located in the Town of Erwin in Steuben County and has a population of approximately 1,800. The Village is … for the 2016-17 fiscal year for the general, water and sewer funds totaled approximately $2.5 million. Key …
https://www.osc.ny.gov/local-government/audits/village/2017/08/11/village-painted-post-board-oversight-2017m-92Genesee Valley Central School District – Reserve Accounts and Extra-Classroom Activities (2014M-56)
… Purpose of Audit The purpose of our audit was to evaluate reserve fund management practices and internal … than $4.3 million, the District’s preliminary plan failed to include a clear and detailed rationale for maintaining the … requirements. There are no recommendations pertaining to ECAs in this report. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/27/genesee-valley-central-school-district-reserve-accounts-and-extraBelleville-Henderson Central School District – Financial Condition (2016M-46)
… Belleville-Henderson Central School District is located in the Towns of Adams, Ellisburg and Henderson in Jefferson County. The District, which operates one school … used. The District also maintained approximately $28,600 in its tax certiorari reserve fund with no plan for its use. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/belleville-henderson-central-school-district-financial-condition-2016m-46