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State Comptroller DiNapoli Releases Municipal Audits
… to the St. Lawrence County Industrial Development Agency without a written agreement detailing the services to be …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… properly captured. Adequate oversight of disbursements, bank transfers and bank reconciliations were not achieved. Auditors determined $6.43 million in disbursements and bank transfers were made without review or approval and …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-0Earnings Limits
… , which is used to determine your NYSLRS pension, may be limited. If you earn more than the limit, it will not be factored into your pension and your employer should not … table below for the maximum amount of earnings that can be used in your FAE calculation. Earnings Period Earnings …
https://www.osc.ny.gov/retirement/members/earnings-limitsCity of Utica – Parking Violation Enforcement and Collection (2015M-219)
… was to review the City’s parking violation operations for the period April 1, 2014 through April 30, 2015. Background The City of Utica is located in Oneida County and has a population of approximately 61,800. … after a violation is more than 10 days past due or set a benchmark for collection rates. Officials have not …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/city-utica-parking-violation-enforcement-and-collection-2015m-219Overview – Basic Plan with Increased-Take-Home-Pay (ITHP)
… earned for each year in the FAS period;* and Longevity payment (maximum of one per FAS year), if earned in the years … sick leave; Payments made as a result of working your vacation; Any form of termination pay; Payments made in …
https://www.osc.ny.gov/retirement/publications/1511/overviewOlean City School District – Financial Management (2016M-210)
… Purpose of Audit The purpose of our audit was to review the District’s financial management and budgeting … estimates of appropriations based on actual needs to avoid levying more taxes than needed. Maintain …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/olean-city-school-district-financial-management-2016m-210Brushton-Moira Central School District – Financial Condition (2015M-340)
… and Moira in Franklin County and the Towns of Brasher and Lawrence in St. Lawrence County. The District, which operates one school with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/brushton-moira-central-school-district-financial-condition-2015m-340East Meadow Union Free School – Overtime (2022M-118)
… overtime worked by Department employees. The Department’s overtime costs were 97 percent of the District’s total overtime costs during our audit … Ensure all non-emergency overtime is preapproved in writing, properly documented and monitored. Adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/east-meadow-union-free-school-overtime-2022m-118Village of Savona – Board Oversight (2015M-328)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of Village activities for the period June 1, 2013 through … Village of Savona Board Oversight 2015M328 …
https://www.osc.ny.gov/local-government/audits/village/2016/10/21/village-savona-board-oversight-2015m-328West Buffalo Charter School – Student Enrollment and Billing (2013M-314)
… Purpose of Audit The purpose of our audit was to examine the student … we found nine students’ files did not contain the required proof of residency; three instances where no date was on the … verification process. Key Recommendation Ensure that proof of residence documentation is current and maintained on …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/12/06/west-buffalo-charter-school-student-enrollment-and-billing-2013m-314Watertown City School District – Financial Condition (2016M-85)
… is located in the City of Watertown and the Towns of Le Ray, Pamelia, Rutland and Watertown in Jefferson County. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/watertown-city-school-district-financial-condition-2016m-85Chappaqua Central School District - Fixed Assets (2022M-186)
… $220,708 were not recorded on the District’soriginal asset list. 18 assets totaling $25,022 did not have asset tags, as … were not removed from the District’s original asset list. Also, officials could not determine whether four assets … Key Recommendations Ensure the District’s new asset list is complete, accurate and up-to-date and that all fixed …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/chappaqua-central-school-district-fixed-assets-2022m-186Town of Coventry - Town Clerk/Tax Collector (2021M-180)
… fees collected ($1,075) were not remitted or refunded to the appropriate parties. The Board did not conduct the … Remit real property tax collections and Clerk fees to the appropriate recipients within the required timeframes. …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-coventry-town-clerktax-collector-2021m-180Village of Valley Stream – Cash Receipts and Selected Village Operations (2013M-382)
… Background The Village of Valley Stream is located in the Town of Hempstead in Nassau County and has approximately … of the Mayor and a Village Trustee, with neither official retaining custody of the signature file or being … sign all checks, and the facsimile signature file of an official that is used as a second signature should only be …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/04/village-valley-stream-cash-receipts-and-selected-village-operations-2013mWayne Central School District – Property Disposal (2021M-161)
… ] Audit Objective Determine whether Wayne Central School District (District) Board of Education (Board) and District officials disposed of District property in a proper … Determine whether Wayne Central School District District Board of Education Board and District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/wayne-central-school-district-property-disposal-2021m-161Town of Palermo – Procurement and Fuel Inventory (2020M-100)
… and gasoline fuel. Town officials: Purchased $299,298 in goods and services that should have been competitively …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-palermo-procurement-and-fuel-inventory-2020m-100Westhampton Beach Union Free School District – Extra-Classroom Activity Funds (2021M-9)
… with ECA activities. Key Recommendations Maintain separate club records including deposit slips, duplicate …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/westhampton-beach-union-free-school-district-extra-classroom-activityBoquet Valley Central School District – Procurement (2021M-132)
… School District (District) officials procured goods and services in accordance with the Board of Education’s (Board) … District officials did not always procure goods and services in accordance with Board policies and applicable … did not obtain verbal or written quotes. All professional services in accordance with the purchasing policies. We …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/boquet-valley-central-school-district-procurement-2021m-132Pompey Hill Fire District – Financial Management (2021M-136)
… - pdf ] Audit Objective Determine whether the Pompey Hill Fire District (District) Board of Fire Commissioners … Determine whether the Pompey Hill Fire District District Board of Fire Commissioners Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/11/05/pompey-hill-fire-district-financial-management-2021m-136Establishing the Standard Work Day – Legacy Reporting
… establish, by board resolution or contract, the number of hours that constitute a standard work day (SWD) for each … through 6) or as many as eight. They represent the amount of time per day a full-time employee in that title would be … Retirement Online including their earnings the number of days they worked and more …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/establishing-standard-work-day