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Cheektowaga Central School District – Employee Compensation and Benefit Payments (2016M-197)
… not formally adopt its approval for the administrators’ salary payments and benefits such as health insurance. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/cheektowaga-central-school-district-employee-compensation-and-benefitTown of Stuyvesant – Procurement (2017M-54)
… The procurement policy excludes professional services and does not require competitive methods to be used when procuring these services. Town officials were unable to … Amend the procurement policy to require the use of a competitive process when procuring professional services. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-stuyvesant-procurement-2017m-54Comptroller DiNapoli Releases School Audits
… District and the Wallkill Central School District . “In an era of limited resources and increased accountability, … fiscal years, which generated approximately $2.4 million in operating surpluses. During this time, unrestricted fund … budgets with excessive appropriations that resulted in operating surpluses each year and that appropriated fund …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-audits-2Tier 2, 3, 5 and 6 Death Benefits – Police and Fire Plan
… Members who joined before January 1, 2001 were given a choice between two death benefits. If you chose death benefit one and you die while in active service, your beneficiary will be paid the greater … be covered by death benefit two, the greater benefit in almost all cases. Death benefit two is equal to your …
https://www.osc.ny.gov/retirement/publications/1512/tier-2-3-5-and-6-death-benefitsTown of Marion – Misappropriation of Justice Court Cash Collections (2023M-149)
… did not: Perform a proper review of reports submitted to New York State agencies to ensure that all cases, including any cash collected (e.g., fines and … current assets to current liabilities) to ensure that all collections were accurately accounted for and to promptly …
https://www.osc.ny.gov/local-government/audits/town/2024/01/26/town-marion-misappropriation-justice-court-cash-collections-2023m-149CUNY Bulletin No. CU-375
… Employees Employees represented by the Service Employees International Union (SEIU), Local 246, in the skilled trade …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-375-service-employees-international-union-seiu-local-246-duesArlington Fire District - Purchasing (2018M-43)
… its policy and procedures that ensure effective purchasing of goods and services. There were no recommendations as a result of this audit. … Arlington Fire District Purchasing 2018M43 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/15/arlington-fire-district-purchasing-2018m-43CUNY Bulletin No. CU-524
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee … (Code 267 ) and Agency Shop Fee (Code 293 ) from $34.00 to $37.00. Agency Actions Notify affected employees. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-524-service-employees-international-union-seiu-local-246-duesMiddletown No. 1 Fire District – Annual Financial Reports (2020M-160)
… Treasurer did not file annual financial reports with OSC for fiscal years 2015-2019 in compliance with General Municipal Law. Key Recommendation … the Treasurer files the required annual financial report in a timely manner. District officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/26/middletown-no-1-fire-district-annual-financial-reports-2020m-160CUNY Bulletin No. CU-311
… OSC Actions OSC will automatically increase the biweekly deduction for Union Dues (Code 268 ) and Agency Shop Fee … (Code 297 ) for titles listed below: Title New Biweekly Deduction Oiler $44.39 Oiler (CUNY) $44.39 Stationary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-311-international-union-operating-engineers-local-30-dues-andFulton Public Library – Cash Receipts and Disbursements (2017M-269)
… 31, 2017. Background The Fulton Public Library is located in Oswego County and is classified as a school district public library. The Library, which serves a population of approximately 20,600, is governed by a Board …
https://www.osc.ny.gov/local-government/audits/library/2018/03/23/fulton-public-library-cash-receipts-and-disbursements-2017m-269Town of Nichols – Financial Management (2017M-258)
… 17, 2017. Background The Town of Nichols is located in Tioga County. The Town is governed by an elected …
https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-nichols-financial-management-2017m-258Town of Newfane – Supervisor's Financial Records (2017M-7)
… financial reports to the other Board members. A property tax payment totaling $3,365 was returned by the bank for …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-newfane-supervisors-financial-records-2017m-7Village of Shortsville – Board Oversight (2015M-5)
… the Village’s financial operations and financial condition for the period June 1, 2013 through October 31, 2014. Background The Village of Shortsville is located in the Town of Manchester, Ontario County, and has a … three-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $1.6 …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-shortsville-board-oversight-2015m-5Village of Port Dickinson – Financial Condition (2014M-154)
… the Village’s financial condition and budget procedures for the general and sewer funds for the period June 1, 2012 through February 6, 2014. Background The Village of Port Dickinson is located in Broome County and has a population of approximately 1,700. …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-port-dickinson-financial-condition-2014m-154Western Sullivan Public Library – Library Operations (2015M-156)
… audit was to examine the Library’s financial operations for the period July 1, 2013 through March 27, 2015. … a nine-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $702,000. Key Findings The Library’s fixed costs for operating its three buildings are high, and officials did …
https://www.osc.ny.gov/local-government/audits/library/2015/10/23/western-sullivan-public-library-library-operations-2015m-156Town of Morris – Board Oversight (2013M-75)
… to assess the Board’s oversight of financial operations for the period January 1, 2012, through February 21, 2013. … Council members, govern the Town. The Town’s annual budget for the 2013 fiscal year is $978,616. Key Finding We commend the Board for their efforts to provide oversight of the financial …
https://www.osc.ny.gov/local-government/audits/town/2013/05/29/town-morris-board-oversight-2013m-75Opinion 90-31
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-90-31VII.10.C Reducing a Cash Advance – VII. State Revenues and Appropriated Loan Receivables
… 59005 Forward the check and SFS voucher information to Treasury as described in Section 3 – Refund of … Chapter: New York State Taxation & Finance Division of the Treasury 110 State Street, 2nd Floor Albany, New York 12207 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10c-reducing-cash-advanceCopenhagen Fire Department – Controls Over Financial Activities (2015M-270)
… Department’s audit committee. Consider the use of credit cards in place of debit cards or preauthorize purchases so the Board is able to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/copenhagen-fire-department-controls-over-financial-activities