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Garden City Union Free School District – IT Asset Management (2023M-161)
… 60 IT assets from invoices and device management reports to confirm their location and that they were inventoried and 10 additional IT assets to confirm they were inventoried. We determined that 23 … accounted for. Specifically: Four Chromebooks and an iPad with combined costs of nearly $1,800 could not be …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/garden-city-union-free-school-district-it-asset-management-2023m-161Ticonderoga Joint Town/Village Fire District – Board Oversight (2023M-182)
… of Fire Commissioners (Board) monitored financial activity and ensured appropriate records and reports were maintained and filed timely. Key Findings While the Board monitored …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/04/19/ticonderoga-joint-townvillage-fire-district-board-oversight-2023m-182Buffalo Collegiate Charter School – Credit Cards (2022M-69)
… complete report - pdf] Audit Objective Determine whether Buffalo Collegiate Charter School (School) credit card … plan to implement corrective action. … Determine whether Buffalo Collegiate Charter School School credit card charges …
https://www.osc.ny.gov/local-government/audits/charter-school/2022/07/15/buffalo-collegiate-charter-school-credit-cards-2022m-69Internal Control
… (B-350 ) DOB Budget Bulletin for 2015 Certification NYS Office of the State Comptroller Policies and Procedures … Association (ISACA) Institute of Internal Auditors (IIA) NYS Internal Control Association (NYSICA) State & Federal Agencies NYS Division of Budget (DOB) NYS Office of the State …
https://www.osc.ny.gov/state-agencies/guidance/internal-controlDiNapoli: State Pension Fund Valued at $274.6 Billion at End of Second Quarter
… end of the second quarter of state fiscal year 2024-25. For the three-month period ending Sept. 30, 2024, Fund …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-state-pension-fund-valued-274-point-6-billion-end-second-quarterDutchess County – Contract Monitoring (2023M-142)
… As a result: Various department officials responsible for monitoring and overseeing the contracts approved claims … approving the claim. The Comptroller approved claims for payment totaling approximately $10.5 million without … and services rendered was sufficient. Expenditures for one contract exceeded the agreed-upon contract amount by …
https://www.osc.ny.gov/local-government/audits/county/2024/08/09/dutchess-county-contract-monitoring-2023m-142Village of Earlville – Collections (2024M-128)
… recorded and deposited all collections accurately and in a timely manner. Key Findings Although the … accurately recorded collections that we reviewed in the central accounting records, she did not always deposit … issue duplicate receipts or maintain a collection log or cash receipts journal showing a description of each …
https://www.osc.ny.gov/local-government/audits/village/2025/01/10/village-earlville-collections-2024m-128Overtime Compensation – Legacy Reporting
… until a member reaches the limit for the calendar year. You must still report the member’s salary and days worked; only omit overtime pay that exceeds the limit. Do not withhold contributions for any overtime amounts beyond … of pay grade bonus) from the previous calendar year. 1 If you have questions about reporting overtime, please email our …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/overtime-compensationComptroller DiNapoli Releases School District Audits
… York State Comptroller Thomas P. DiNapoli today announced the following school district audits have been issued. Elmira Heights … government money is spent at Open Book New York . Track municipal spending, the state's 160,000 contracts, billions …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-audits-1State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … whether collections and corresponding deposits were in the form of checks or cash. The justices did not maintain …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-audits-0Clark Mills Fire District – Controls Over Financial Activities (2014M-315)
… audit was to determine if District controls to ensure that financial activity are properly recorded and reported and … 2014 fiscal year. Key Findings The Board did not adopt an investment policy as required by GML. The District has been … a timely manner. … Clark Mills Fire District Controls Over Financial Activities 2014M315 …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/clark-mills-fire-district-controls-over-financial-activities-2014m-315Washington County Sheriff’s Department Civil Office – Internal Controls Over Cash Receipts (2013M-288)
… to examine the Sheriff Department’s internal controls over cash receipts for the period January 1, 2012 through June 30, … Key Recommendation There are no recommendations for this report. … Washington County Sheriffs Department Civil Office …
https://www.osc.ny.gov/local-government/audits/county/2014/01/10/washington-county-sheriffs-department-civil-office-internal-controls-over-cashCity of Batavia – Business Improvement District (2017M-283)
… did not enter into a written agreement with the DMA or monitor the manner in which the DMA used BID funds. City … of the past 13 years by a total of approximately $464,000 or an average of $42,000 each year. Key Recommendations Enter …
https://www.osc.ny.gov/local-government/audits/city/2018/04/06/city-batavia-business-improvement-district-2017m-283Challenging a Determination – State Police Plan
… has had a retirement benefit denied can request a hearing: Online: Sign in to your Retirement Online account , click on “Make a Request” on the top right …
https://www.osc.ny.gov/retirement/publications/1518/challenging-determinationOverview – Regional State Park Police Plan
… calculation of your FAS can include, but is not limited to, the following types of payments. In some cases, certain … that can be included in your FAS calculation is limited to 15 percent of your salary. … Regional State Park Police …
https://www.osc.ny.gov/retirement/publications/1867/overviewOverview – En-Con Police Officers Plan
… Your pension is based on your years of credited service and your final average …
https://www.osc.ny.gov/retirement/publications/1822/overviewFinal Average Salary – Article 14 Benefits
… Your pension is based on your years of credited service and your final average salary (FAS). FAS is the average of the wages you earned … PFRS Tier 3 members Covers pension disability and death benefits …
https://www.osc.ny.gov/retirement/publications/1644/final-average-salaryVillage of Owego – Clerk-Treasurer’s Office and Parking Tickets (2015M-30)
… Purpose of Audit The purpose of our audit was to determine if Village officials provided adequate oversight … is located in the Town of Owego, Tioga County, and has a population of approximately 3,900. The Village is governed … and reconcile all cash balances in the accounting records to bank balances monthly. Ensure that the annual update …
https://www.osc.ny.gov/local-government/audits/village/2015/05/29/village-owego-clerk-treasurers-office-and-parking-tickets-2015m-30Odessa-Montour Central School District – Financial Condition (2016M-71)
… audit was to examine the District’s financial condition for the period July 1, 2012 through February 2, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $15.5 … limit. The District does not have a policy or formal plan for its six reserves. The District did not develop and adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/odessa-montour-central-school-district-financial-condition-2016m-71East Aurora Union Free School District - Procurement (2023M-125)
… District (District) officials procured goods and services in a competitive manner. Key Findings The Board of … officials did not always procure goods and services in a competitive manner. Officials did not update the … purchased without the benefit of competition, resulting in the increased risk that taxpayer dollars were not expended …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/east-aurora-union-free-school-district-procurement-2023m-125