Search
Comptroller DiNapoli Releases Municipal Audits
… and expenditure projections in the tentative budget are reasonable. The town’s 2020 tentative budget includes a proposed tax levy of $58,426,602. City of Lockport – Budget Review … revenue and expenditure projections in the proposed budget are reasonable. The county’s proposed budget includes a tax …
https://www.osc.ny.gov/press/releases/2019/11/comptroller-dinapoli-releases-municipal-auditsOpinion 98-14
… HOME RULE LAW, §10(1): The town highway superintendent's annual budget estimate must specify the four major … pursuant to section 141, the highway superintendent's annual budget estimate must specify the four major … these budget estimate requirements. August 10, 1998 Harold H. Malkmes, Superintendent of Highways Town of …
https://www.osc.ny.gov/legal-opinions/opinion-98-14Accounts Payable Advisory No. 59
… on April 1, 2026. Agencies should use this updated version going forward to accurately calculate prompt payment …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/59-prompt-payment-interest-calculator-toolInvestment Advisory Committee
… Chairman & Chief Economist Hugh Johnson Economics, LLC James Mitchell Managing Partner JMJ Advisors, LLC Diane C. … Partner Wellington Management Company, LLP Catherine James Paglia President Robert and Ardis James Foundation …
https://www.osc.ny.gov/common-retirement-fund/resources/investment-advisory-committeeChautauqua County – Investments and Payroll (2016M-147)
… The objectives of our audit were to review the County’s investment program and salaries and fringe benefit payments … Key Findings The Director of Finance did not always invest funds in accordance with the County’s adopted investment policy or General Municipal Law (GML). Not all …
https://www.osc.ny.gov/local-government/audits/county/2015/12/23/chautauqua-county-investments-and-payroll-2016m-147Gorham-Middlesex Central School District – Online Banking Access (2022M-179)
… Central School District (District) officials limited online banking access and permissions to Board-authorized … users. Key Findings District officials did not ensure online banking access was limited to Board-authorized users because no one reviewed online banking users’ access and permissions. Officials at …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/17/gorham-middlesex-central-school-district-online-banking-access-2022m-179State Comptroller DiNapoli Releases Municipal & School Audits
… made questionable purchases. Auditors reviewed all 3,108 credit card transactions paid during the audit period … with the claims packets; and $317,517 did not have a signed receipt or credit card slip. Examples of purchases … in overtime work that was not preapproved as required and 10 employees were paid $26,297 for overtime without being …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-auditsComptroller DiNapoli Releases School Audits
… his office completed audits of the Alfred-Almond Central School District , Beacon City School District , Charlotte Valley Central School District , Chenango Valey Central School District , … DiNapoli announced completed audits AlfredAlmond Central School District CSD Beacon City School District Charlotte …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-audits-1Comptroller DiNapoli Releases School Audits
… of the Alfred-Almond Central School District , Beacon City School District , Charlotte Valley Central School … School District , Fabius-Pompey Central School District , Green Tech High Charter School and the Niagara-Wheatfield … former treasurer did not receive any undue benefit. Beacon City School District – Budget Review (Dutchess County) The …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-auditsMount Vernon City School District – Purchasing and Claims Auditing (2017M-198)
… period July 1, 2015 through April 3, 2017. Background The Mount Vernon City School District is located in the City of Mount Vernon in Westchester County. The District had … Mount Vernon City School District Purchasing and Claims …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mount-vernon-city-school-district-purchasing-and-claims-auditing-2017mTuxedo Union Free School District – Payroll and Leave Accruals (2022M-15)
… accurate, properly approved and supported. We attribute the audit findings to inadequate Board oversight, policies … were not covered under a collective bargaining agreement (CBA), employment contract or Board resolution. As a result, … all salaries and hourly wages are established and approved by position, individual or part of a CBA. Establish …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/tuxedo-union-free-school-district-payroll-and-leave-accruals-2022m-15East Meadow Union Free School – Overtime (2022M-118)
… employees. The Department’s overtime costs were 97 percent of the District’s total overtime costs during our audit … approval. District officials paid $31,486 for 605 hours of overtime worked without supervisory approval. District … Key Recommendations Ensure all non-emergency overtime is preapproved in writing, properly documented and monitored. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/east-meadow-union-free-school-overtime-2022m-118Uniondale Union Free School District – Information Technology (2023M-61)
… network user accounts that were not needed, including: 1,824 individual user accounts, 515 of which were last used to log in to the network in 2003, 1,647 shared and service user accounts, and 12 network user …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/uniondale-union-free-school-district-information-technology-2023m-61Union-Endicott Central School District - Noninstructional Overtime (2018M-201)
… in accordance with the overtime policy. The Superintendent told us that she permitted two noninstructional employees to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/union-endicott-central-school-district-noninstructional-overtime-2018mState Agencies Bulletin No. 1914
… State Agencies Bulletin No 1914 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1914-new-york-state-correctional-officers-and-police-benevolent-associationState Agencies Bulletin No. 1877
… at 1-800-422-8463. Representatives are available Monday – Friday, 8am – 11pm and Saturdays, 9am – 6pm. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1877-deferred-compensation-maximum-contribution-limits-calendar-year-2021Onteora Central School District – Information Technology (2015M-92)
… a disaster recovery plan, policies and procedures for the disposal of computer equipment or a policy for security … related to computer security, disaster recovery and disposal of computer equipment and ensure that all network …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/onteora-central-school-district-information-technology-2015m-92Loan Payroll Deductions – Enhanced Reporting
… Sign in to Retirement Online . From your Account Homepage, click the “Access Reporting Dashboard” button. …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/loan-payroll-deductionsArchived Publications
… on December 31, 2014 - 9/23/15 Fiscal Stress Monitoring Summary Results: Common Themes for School Districts - 1/29/15 … Calendar Year Entities - 9/24/14 Fiscal Stress Monitoring Summary Results: Common Themes for Villages - 2/07/14 Fiscal Stress Monitoring Summary Results: Common Themes for School Districts - 1/16/14 …
https://www.osc.ny.gov/local-government/fiscal-monitoring/archived-publicationsAccounts Payable Advisory No. 9
… Subject: Making Payments to National Grid Guidance: This advisory has been updated to … entering a unique invoice number on vouchers payable to National Grid, as discussed below. Consistent with the Guide … to vendors. Improper preparation of vouchers payable to National Grid may delay payment crediting and Business Units …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/9-complex-entity-national-grid