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Poland Volunteer Fire Company, Inc. - Financial Activities (2019M-218)
… or press-numbered receipts, and require two members to count the money and certify the amounts submitted to the Treasurer. Company officials agreed with our …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/02/14/poland-volunteer-fire-company-inc-financial-activities-2019mTown of Stanford – Financial Management (2021M-130)
… over the prior year and levied more taxes than necessary to fund general fund operations. Exceeded its fund balance … and have initiated or indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-stanford-financial-management-2021m-130Town of Willing – Town Supervisor’s Financial Duties (2021M-68)
… reports were not always prepared for and submitted to the Town Board (Board), and reports did not include a … manner. Prepare and provide monthly financial reports to the Board which include a detail of money received and …
https://www.osc.ny.gov/local-government/audits/town/2021/08/20/town-willing-town-supervisors-financial-duties-2021m-68Spackenkill Union Free School District – Professional Services (2021M-89)
… This represents at least 60 percent of the total paid to professional service providers during the audit period. … generally agreed with our findings and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/15/spackenkill-union-free-school-district-professional-services-2021m-89Town of Freedom – Financial Management (2021M-191)
… funds increased by 45 percent during the past three years to approximately $735,000 as of December 31, 2020, or 69 … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2022/02/11/town-freedom-financial-management-2021m-191Otsego Northern Catskills Board of Cooperative Educational Services – Fixed Assets (2021M-88)
… assets totaling more than $12,000 were not added to the inventory list. Three assets totaling more than $6,000 were … were found at different locations than shown on the inventory list. Key Recommendations Ensure that accurate and up-to-date inventory and IT inventory lists are maintained. Ensure that …
https://www.osc.ny.gov/local-government/audits/boces/2021/07/30/otsego-northern-catskills-board-cooperative-educational-services-fixed-assets-2021mTown of Corning – Financial Condition (2020M-13)
… (until 2019), overestimated appropriations and failed to use most of the appropriated fund balance for operations. … agreed with our recommendations and indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/town/2020/08/14/town-corning-financial-condition-2020m-13Harrisville Central School District – Transportation State Aid and Debt for Bus Purchases (2020M-48)
… Properly segregate and account for surplus bond proceeds to ensure they are used to retire District debt. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/02/harrisville-central-school-district-transportation-state-aid-and-debt-busFrankfort Hill Volunteer Fire Company - Financial Activities (2020M-47)
… [read complete report - pdf] Audit Objective Determine whether Company … Key Recommendations Amend the bylaws or adopt separate written financial policies and procedures to establish …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/06/12/frankfort-hill-volunteer-fire-company-financial-activitiesPleasantville Union Free School District – Claims Auditing (2022M-136)
… auditor was properly trained or had necessary access to District records for the claims auditor to effectively perform the Board’s claims audit …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/pleasantville-union-free-school-district-claims-auditing-2022m-136Village 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-45Irvington Union Free School District – Fixed Assets (2022M-89)
… findings in our report. Appendix B includes our comments on issues District officials raised in their response. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/irvington-union-free-school-district-fixed-assets-2022m-89Accounts 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-numberNewark Central School District – Employee Benefits (2024M-40)
Determine whether Newark Central School District District officials accurately calculated separation payments
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/newark-central-school-district-employee-benefits-2024m-40City of Middletown – Payroll and Leave Benefits (2024M-26)
… potential overpayments totaling $191,253. As a result, the City paid employees for time they did not work or accrue. … (CBAs). Key Recommendations Ensure employees worked the hours that they were scheduled to work and were paid for … processing policies and written procedures that address the audit deficiencies. City officials disagreed with …
https://www.osc.ny.gov/local-government/audits/city/2025/05/09/city-middletown-payroll-and-leave-benefits-2024m-26Hammondsport Central School District – Investment Program (2024M-63)
… 37 interest bearing bank accounts and 27 certificates of deposits (CDs). Had officials considered alternative legally … Prepare monthly cash flow forecasts to estimate funds available for investment. Formally solicit interest rate …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-investment-program-2024m-63CUNY Bulletin No. CU-396
… To provide agencies with procedures for processing payment of the Nurses’ Health Specialty Differential. Affected … (hourly) Nurse Practitioner Background The annual payment of the Nurses’ Health Specialty Differential is made in … Association (Bargaining Unit TE) and the City University of New York. Effective Date(s) Payment will be processed in a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-396-cuny-nurses-health-specialty-differentialCUNY Bulletin No. CU-363
… To provide agencies with procedures for processing payment of the Nurses’ Health Specialty Differential. Affected … (hourly) Nurse Practitioner Background The annual payment of the Nurses’ Health Specialty Differential is made in … Association (Bargaining Unit TE) and the City University of New York. Effective Date(s) Payment will be processed in a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-363-cuny-nurses-health-specialty-differentialService Credit – Divorce and Your Benefits
… formula for a public pension was established by the State Court of Appeals in Majauskas v. Majauskas. Service credit is … credit when they retire. For example, eligible Tier 1 and 2 members receive an additional month of service credit … the total service credit in the denominator. As a general rule, any additional service will not affect the ex-spouse’s …
https://www.osc.ny.gov/retirement/members/divorce/service-creditState Comptroller DiNapoli Releases Municipal Audits
… adjustments, parcels not being billed, unaccounted for money, and unassessed penalties on late payments. The …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-municipal-audits-0