Search

Harrisville Central School District – Transportation State Aid and Debt for Bus Purchases (2020M-48)

… ] Audit Objective Determine whether the District applied for all transportation State aid for new bus acquisitions. Determine whether the Board and District officials properly issued and accounted for debt issued for new bus acquisitions. Key Findings The … Determine whether the District applied for all transportation State aid for new bus acquisitions and …

https://www.osc.ny.gov/local-government/audits/school-district/2020/07/02/harrisville-central-school-district-transportation-state-aid-and-debt-bus

Frankfort Hill Volunteer Fire Company - Financial Activities (2020M-47)

… adopt separate written financial policies and procedures to establish internal controls over key financial areas. … and have initiated or indicated they planned to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/06/12/frankfort-hill-volunteer-fire-company-financial-activities

Pleasantville Union Free School District – Claims Auditing (2022M-136)

… report – pdf] Audit Objective Determine whether the Pleasantville Union Free School District (District) Board of … Determine whether the Pleasantville Union Free School District District Board of …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/pleasantville-union-free-school-district-claims-auditing-2022m-136

Village of Brookville – Board Oversight (2015M-45)

… 30, 2014. Background The Village of Brookville is located in the Town of Oyster Bay, Nassau County, and has a … how the Village will use surplus moneys accumulated in operating funds and establish policies that address …

https://www.osc.ny.gov/local-government/audits/village/2015/06/12/village-brookville-board-oversight-2015m-45

Irvington Union Free School District – Fixed Assets (2022M-89)

… included a desk, oven, stove, television and television studio equipment. 65 assets had missing, or inaccurate …

https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/irvington-union-free-school-district-fixed-assets-2022m-89

Accounts Payable Advisory No. 22

… Subject: Importance of Referencing a Contract Number on a Purchase Order or Voucher Guidance: All Business … Importance of Referencing a Contract Number on a Purchase Order or Voucher …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/22-referencing-contract-number

Newark Central School District – Employee Benefits (2024M-40)

… Therefore, calculation errors went undetected and resulted in erroneous and missed payments.  Of the 41 employees we … $66,036 were not calculated correctly, which resulted in separation payment calculation errors totaling $20,157. …

https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/newark-central-school-district-employee-benefits-2024m-40

City of Middletown – Payroll and Leave Benefits (2024M-26)

… report – pdf] Audit Objective  Determine whether City of Middletown (City) officials accurately paid employees’ … Determine whether City of Middletown City officials accurately paid employees salaries …

https://www.osc.ny.gov/local-government/audits/city/2025/05/09/city-middletown-payroll-and-leave-benefits-2024m-26

Hammondsport Central School District – Investment Program (2024M-63)

… bearing bank accounts and 27 certificates of deposits (CDs). Had officials considered alternative legally …

https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-investment-program-2024m-63

CUNY Bulletin No. CU-396

… procedures for processing payment of the Nurses’ Health Specialty Differential. Affected Employees Employees in the … Background The annual payment of the Nurses’ Health Specialty Differential is made in accordance with the … Carmelo Batista, Jr. are eligible for the following Health Specialty Differentials: Full-time employees who are Active …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-396-cuny-nurses-health-specialty-differential

CUNY Bulletin No. CU-363

… procedures for processing payment of the Nurses’ Health Specialty Differential. Affected Employees Employees in the … Background The annual payment of the Nurses’ Health Specialty Differential is made in accordance with the … Carmelo Batista, Jr. are eligible for the following Health Specialty Differentials: Full-time employees who are Active …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-363-cuny-nurses-health-specialty-differential

Service Credit – Divorce and Your Benefits

… denominator: 50% x the years of service earned during the marriage the member’s total service credit   Purchased … of that service if the employment occurred during the marriage. NYSLRS cannot credit the ex-spouse with service … the marital period even if it was purchased during the marriage. Similarly, service credit earned during the …

https://www.osc.ny.gov/retirement/members/divorce/service-credit

State Comptroller DiNapoli Releases Municipal Audits

… treasurer’s fiscal duties and could not explain why the bank balances presented on the treasurer’s reports for three … reports were not prepared and shared with the board. Bank reconciliations were not always accurate or timely, … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …

https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-municipal-audits-0

State Comptroller DiNapoli Releases Municipal Audits

New York State Comptroller Thomas P DiNapoli today announced the following local government audits have been issued

https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-0

Earnings Limits

… Overview The earnings included in the calculation of your final average earnings (FAE) , which is used to determine your NYSLRS … employer should not withhold member contributions from earnings above the limit.   For Members Who Joined NYSLRS On … The earnings included in the calculation of a NYSLRS pension may …

https://www.osc.ny.gov/retirement/members/earnings-limits

Village of Hamburg - Recreation Department Cash Receipts - Cash Shortage (2018M-104)

… receipts were properly recorded, reconciled and remitted in a timely manner. Key Findings From August 1, 2011 through … $170,000 for deposit. OSC’s Division of Investigations in conjunction with the Erie County District Attorney’s Office jointly investigated this matter. In October 2018, the attendant admitted stealing more than …

https://www.osc.ny.gov/local-government/audits/village/2019/05/10/village-hamburg-recreation-department-cash-receipts-cash-shortage-2018m-104

CUNY Bulletin No. CU-583

… 2017 OSC Actions OSC will identify employees with Dues (Code 231) and Agency Shop Fee (Code 220) and automatically increase the current amount per chart. BU Title Code Job Title Current Rate New Dues Rate SB 9704842 CAMPUS …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-583-international-brotherhood-teamsters-local-237-dues-and

Accounts Payable Advisory No. 27

… Subject: Determining Accounting Date for Accounts Payable Vouchers Guidance: The Accounting Date recorded on a voucher is generally the date a liability is incurred (e.g., the date which the goods … Determining Accounting Date for Accounts Payable Vouchers …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/27-voucher-accounting-date

City of Lackawanna – Police and Fire Department Work Hours (2014M-298)

… approximately $23.4 million. Key Findings The current work schedule for patrol officers results in the officers working eight days … bargaining agreements regarding the work hour and work schedule requirements of all police officers. Periodically …

https://www.osc.ny.gov/local-government/audits/city/2015/04/10/city-lackawanna-police-and-fire-department-work-hours-2014m-298

Columbia County – Payroll (2014M-121)

… period January 1, 2012 through October 3, 2013. Background Columbia County is located in eastern New York and has a … Columbia County Payroll 2014M121 …

https://www.osc.ny.gov/local-government/audits/county/2014/08/14/columbia-county-payroll-2014m-121