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Cohoes Housing Authority – Internal Controls Over Payroll (2013M-373)
… accruals. The timekeeping system the Authority used did not allow for accurate tracking of employees’ hours worked. The Board did not establish pay rates for part-time employees in either a …
https://www.osc.ny.gov/local-government/audits/city/2014/03/07/cohoes-housing-authority-internal-controls-over-payroll-2013m-373DeRuyter Central School District – Financial Condition (2015M-119)
… for their authorized and intended purposes, in compliance with applicable laws. … DeRuyter Central School District …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/deruyter-central-school-district-financial-condition-2015m-119County of Rockland – Budget Review (B6-14-24)
… this shortfall. The County’s proposed 2015 budget complies with the tax levy limit because it includes a tax levy of …
https://www.osc.ny.gov/local-government/audits/county/2014/11/12/county-rockland-budget-review-b6-14-24Payroll Improvement Project Bulletin No. PIP-005
… will be simplified. Custom agency pages will be replaced with delivered equivalents, and changes to Retirement and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-005-navigation-changes-payserv-92DiNapoli: 59 School Districts in Fiscal Stress
… districts out of financial harm, but should be careful not to amass excessive levels of fund balance in order to do … 74 percent of school districts statewide were not in a fiscal stress category in any of the four years; and … Department as of Dec. 31, 2016. Today’s announcement does not include scores for the dependent school districts in the …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-59-school-districts-fiscal-stressState Agencies Bulletin No. 1905
… April 2021. Ineligible for Performance Advance Employees with an “Unsatisfactory” evaluation on their last rating date … criteria and have a Payroll Status of Active, Leave With Pay or Leave of Absence due to a Workers’ Compensation Leave on the payment effective date with the following exceptions: Eligible employees in a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1905-april-2021-security-performance-advancesVillage of Suffern – Budget Review (B8-15-13)
… budget deficiencies because there are no other sources available to reduce the property tax levy, such as fund …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-suffern-budget-review-b8-15-13Town of Byron – Internal Controls Over Justice Court Operations (2012M-208)
… records and reports and found that the duties were not segregated because the Justices performed all duties … books and records were conducted. The Justices did not always enforce unpaid tickets or report transactions to …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-byron-internal-controls-over-justice-court-operations-2012m-208Vestal Central School District – Financial Condition (2014M-08)
… District operations. Consider providing District taxpayers with budgetary information that includes prior fiscal years’ …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/vestal-central-school-district-financial-condition-2014m-08Village of Catskill – Financial Condition (2014M-134)
… the financial oversight provided by the Board of Trustees for the period June 1, 2012 through December 19, 2013. … located in the Town of Catskill in Greene County and has a population of 4,100. The five-member Board of Trustees is … May 31, 2009 through 2012 were filed 10 to 22 months late. When the year-end report is untimely, effective oversight and …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-catskill-financial-condition-2014m-134Town of LeRay – Justice Court (S9-14-5)
… 1, 2012 through June 30, 2013. Key Findings The Court has not properly collected, reported and remitted moneys … never deposited into Court bank accounts; the Court has not reported and remitted $7,542 to the Office of the State … (JCF); outstanding bail of $7,200, over six years old, has not been remitted to the Town as required; and the traffic …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-leray-justice-court-s9-14-5State Comptroller DiNapoli Releases State Audits and Examinations
… that New York City School-Based Health Centers (SBHCs) did not follow DOH inventory control regulations for medications … who were next in line for a specific development were not always offered or awarded a unit in the order they were … (OTPS) costs that were charged to the program that did not comply with requirements for reimbursement. They also …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-state-audits-and-examinations-0Gouverneur Central School District – Financial Management (2016M-351)
… most of the fund balance appropriated in the general fund not being used to finance operations. The District’s reported … of 43 percent in 2013-14 and 2014-15. The Board did not develop a formal multiyear financial or capital plan to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/gouverneur-central-school-district-financial-management-2016m-351Carle Place Union Free School District – Payroll (2016M-69)
… Nassau County. The District, which operates three schools with approximately1,380 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/carle-place-union-free-school-district-payroll-2016m-69Oswego City School District – Financial Management and Nonresident Foster Student Tuition (2016M-224)
… approximately $82.8 million. Key Findings The Board does not have a multiyear financial plan. The District does not have an effective process to identify all nonresident … school districts for those services. The District did not bill and collect about $237,000 in reimbursement for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/oswego-city-school-district-financial-management-and-nonresident-fosterDiNapoli: Pharsalia Supervisor Arrested in Alleged $123K Theft
… criminal charges for allegedly stealing more than $123,000 in town funds. He allegedly used the funds to pay credit card bills and pad his salary an additional $20,000 a year, according to State … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-pharsalia-supervisor-arrested-alleged-123k-theftTown of Hempstead Sanitary District Number 14 – Board Oversight (2017M-40)
… indicate that the Board authorized, via resolution, the payment of claims audited and reviewed. The District has not … claim vouchers with a list of checks to be approved before payment and include a statement in the minutes detailing the …
https://www.osc.ny.gov/local-government/audits/district/2017/06/02/town-hempstead-sanitary-district-number-14-board-oversight-2017m-40Village of Port Byron – Financial Monitoring and Information Technology (2014M-116)
… approximately $1.3 million. Key Findings The Board has not ensured that adequate policies and procedures have been … and distributed to employees and officers. The Board did not ensure that the Clerk-Treasurer maintained accurate … or that duties were properly segregated. The Board did not provide oversight of water and sewer account adjustments. …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-port-byron-financial-monitoring-and-information-technology-2014m-116Village of Middleburgh – Fiscal Operations (2013M-10)
… Purpose of Audit The purpose of our audit was to review selected financial activities for the period of June 1, 2011, to October 15, 2012. Background The Village of Middleburgh is …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-middleburgh-fiscal-operations-2013m-10Town of Mohawk – Records and Reports (2013M-113)
… amount of fund balance for each fund. Provide the Board with accurate and complete periodic reports. File an AUD …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-mohawk-records-and-reports-2013m-113