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Patchogue-Medford Union Free School District – Leave Accruals (2016M-236)
… Purpose of Audit The purpose of our audit was to determine if leave accrual … written procedures documenting the type of records to be maintained or guidelines for using, approving, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/patchogue-medford-union-free-school-district-leave-accruals-2016m-236Cost-Saving Ideas: Legal Requirements
… 11 allows for certain temporary investment of moneys not required for immediate expenditure. Section 39 requires … or equipment when the repairs are of a type that does not recur annually or at shorter intervals. Section 6-g …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-legal-requirementsElementary and Secondary Education – 2021 Financial Condition Report
… rate of 5 percent (down from 6 percent). * Most recent available year. … Provides information about New York States …
https://www.osc.ny.gov/reports/finance/2021-fcr/elementary-and-secondary-educationCity of Olean Housing Authority – Board Oversight (2016M-93)
… Purpose of Audit The purpose of our audit was to evaluate Board oversight of … The Board has not adopted written policies or procedures to monitor its consultant’s performance in administering the …
https://www.osc.ny.gov/local-government/audits/city/2016/07/29/city-olean-housing-authority-board-oversight-2016m-93Circleville Fire District – Board Oversight (2013M-343)
… accordance with Board policy. The Board has not adopted an online banking policy and has not entered into an agreement … Key Recommendations Audit all claims and ensure that each claim includes an itemized invoice with enough detail to support the claim as an actual and necessary District expense. Ensure …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/circleville-fire-district-board-oversight-2013m-343Oneida Public Library District – Cash Disbursements (2015M-20)
… fiscal year totals $382,110. Key Findings The Board did not audit each claim prior to payment. No District official … to the District’s bank accounts. District officials have not established a secure process to ensure that petty cash is …
https://www.osc.ny.gov/local-government/audits/library/2015/05/08/oneida-public-library-district-cash-disbursements-2015m-20Phoenix Central School District – Financial Condition (2017M-96)
… overestimated appropriations by nearly $6 million, and reserves were not funded in a transparent manner because the … and inform residents of District officials’ intent to fund reserves. … Phoenix Central School District Financial …
https://www.osc.ny.gov/local-government/audits/school-district/2017/08/04/phoenix-central-school-district-financial-condition-2017m-96Holland Central School District – Financial Management (2015M-58)
… Purpose of Audit The purpose of our audit was to review the District’s … District officials could not provide Board resolutions to demonstrate that four reserves were properly established. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/holland-central-school-district-financial-management-2015m-58Service Retirement Benefit – State Police Plan
… Police officers must retire by the last day of the year in which their 60th birthday occurs. You must file an … before your retirement date. To apply for retirement, sign in to your Retirement Online account , go to the ‘My Account …
https://www.osc.ny.gov/retirement/publications/1518/service-retirement-benefitState Comptroller DiNapoli and Rockland D.A. Announce Middletown Man Arraigned on Grand Larceny Charges
… lost a check,” said State Comptroller DiNapoli. “Due to my office’s investigation and my partnership with Rockland … from fraud and abuse." Ricardy Cesar was arrested on July 10, 2020, without incident based on the following … Attorney Walsh announced that Ricardy Cesar of Middletown NY has been charged with Grand Larceny …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-and-rockland-da-announce-middletown-man-arraigned-grand-larceny-chargesTown of Florida – Town Clerk Operations (2012M-215)
… removing them from her possession. Because the Clerk did not maintain adequate, accurate and complete records and … collections, there may have been transactions that were not accounted for and additional moneys missing. We were …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-florida-town-clerk-operations-2012m-215State Agencies Bulletin No. 1864
… and Exam Fee Reimbursement Program or who used Empire Star Public Service awards for certification, license or exam … informing them of the tax implications. CSEA and Empire Star Public Service Awards: CSEA and Empire Star Public Service participants are informed of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1864-certification-licensure-and-exam-fee-reimbursement-clefr-2020PUC Achieve Charter School – Board Oversight (2016M-316)
… Audit The purpose of our audit was to review the Board’s oversight of financial operations for the period July 1, 2014 … conflicts of interest. … PUC Achieve Charter School Board Oversight 2016M316 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/05/05/puc-achieve-charter-school-board-oversight-2016m-316Chautauqua Lake Central School District – Nonresident Tuition (2016M-7)
… Purpose of Audit The purpose of our audit was to review the District’s … and monitor the tuition rate being charged in comparison to net costs per student and the State-calculated tuition …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/chautauqua-lake-central-school-district-nonresident-tuition-2016m-7Opinion 97-9
… village board members must recuse themselves in connection with a proposed zoning change, under consideration by the … officer or employee has an interest in any contract with his or her municipality if he or she receives a direct … is not prohibited, General Municipal Law, §803 requires, with certain exceptions, that the interest be disclosed in …
https://www.osc.ny.gov/legal-opinions/opinion-97-9State Agencies Bulletin No. 1954
… Allowance and to provide agency instructions for payments not processed automatically. Affected Employees Employees in … 2005-2015 Agreement between the State of New York and the Police Benevolent Association of New York State, Inc. … is completed, the following Control-D report will be available for agency use: NPAY771 – Time Entry Payment Report …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1954-2021-clothing-allowance-certain-agency-police-service-unit-apsuTown of Stanford – Financial Condition (2013M-225)
… Purpose of Audit The purpose of our audit was to examine the Town’s financial condition for the period January 1, 2012, to January 31, 2013. Background The Town of Stanford is …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-stanford-financial-condition-2013m-225Mineola Union Free School District – Competitive Quotations (2015M-313)
… Purpose of Audit The purpose of our audit was to review the District’s … for seeking competition for purchases that are not subject to competitive bidding requirements. The purchasing agent …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/mineola-union-free-school-district-competitive-quotations-2015m-313Green Island Union Free School District - Separation Payments (2019M-55)
… payments were calculated correctly and supported by employee contracts. Key Findings The former Business … payment was inadequately supported, and he was overpaid by $16,700. The District paid the former Business Manager’s … payments were calculated correctly and supported by employee contracts …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/green-island-union-free-school-district-separation-payments-2019m-55Altona Fire District – Claims Auditing (2016M-162)
… for 2016 total approximately $628,000. Key Findings Not all claims for payment were supported by documentation. Not all claims contained supporting documentation to show …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/01/altona-fire-district-claims-auditing-2016m-162