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State Comptroller DiNapoli Releases School District Audits
… leave records contained errors. As a result: $14.1 million of (97%) salary and wage payments were disbursed without authorization. For four of nine employees that had separation payments, unused leave … incorrectly calculated — resulting in over/underpayments of $7,430. Two administrators received leave valued at …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-audits-1Huntington Manor Fire District – Cash Disbursements (2014M-108)
… of our audit was to examine the Board’s oversight of the District’s cash disbursements process for the period of … December 31, 2013. Background The Huntington Manor Fire District is located in the Town of Huntington is Suffolk County. The District is a district corporation of the State, distinct and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/06/13/huntington-manor-fire-district-cash-disbursements-2014m-108Opinion 97-10
… and authorized installment purchase contracts only for "equipment, machinery and apparatus" 1 . The express …
https://www.osc.ny.gov/legal-opinions/opinion-97-10State Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Brighton Fire Department, Inc. – Board Oversight of Financial … $92,605 did not have adequate supporting documentation. Brighton Fire District – Non-Payroll Disbursements (Monroe …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-audits-2Letchworth Central School District - Reserves (2018M-176)
… does not adequately address funding levels resulting in overfunded reserves that are not used. Five reserve funds … necessary and balances are reasonable. Use excess amounts in accordance with statutory requirements and in a manner … District officials disagreed with certain aspects of our findings and recommendations. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/letchworth-central-school-district-reserves-2018m-176Unified Court System Bulletin No. UCS-266.4
… those unions that submit membership and dues transactions via electronic file submissions to OSC Affected Employees … or modification of dues deductions must come from a union via electronic file submissions to OSC. Currently, certain … unions submit membership and dues deductions transactions via electronic file submissions directly into PayServ. Other …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-2664-updated-procedures-initiating-or-terminating-payrollVendor Responsibility Documentation
… $100,000 or greater ✔ ✔ 3. Real estate (purchase, sale or lease) except for an eminent domain or real property sale which is required by law to be sold to the … Piggy-back contract ✔ ✔ 13. Purchase order (except from a pre-existing contract) ✔ ✔ 14. "Quick" contract ✔ ✔ 15. …
https://www.osc.ny.gov/state-vendors/vendrep/vendor-responsibility-documentationNew Hope Fire Department – Board Oversight (2017M-298)
… Purpose of Audit The purpose of our audit was to determine whether the Board of Directors provided adequate oversight of the financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/04/13/new-hope-fire-department-board-oversight-2017m-298Accidental Death Benefit – Article 14 Benefits
… if you die as the natural and proximate result of an on-the-job accident, not due to your own willful negligence, an … ordinary death benefit, the difference will be paid to the last eligible beneficiary or beneficiaries. If none exists, …
https://www.osc.ny.gov/retirement/publications/1644/accidental-death-benefitDiNapoli: New York State Common Retirement Fund Reaches Agreements with Companies on Disclosing Political Spending
… agreements were reached with casino and resort operator Las Vegas Sands Corp., computer networking company VeriSign Inc., …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-new-york-state-common-retirement-fund-reaches-agreements-companies-disclosing-politicalDiNapoli: Read the Fine Print on Your New Gift Card
… P. DiNapoli is urging New Yorkers this holiday season to read the fine print on gift cards for details about fees and expiration dates. While … ask whether fees apply. DiNapoli also reminds recipients to spend their new gift cards in a timely manner, otherwise …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-read-fine-print-your-new-gift-cardAurora-Colden Fire District No. 6 – Financial Activity (2017M-208)
… distinct and separate from the Towns of Aurora and Colden in Erie County. The District, which is governed by an elected … and retain quotes and bid documentation for purchases in accordance with the purchasing policy. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/29/aurora-colden-fire-district-no-6-financial-activity-2017m-208State Agencies Bulletin No. 1709
… Purpose To notify agencies that the pensionable overtime earnings … dated January 9, 2019 OSC Actions OSC will update PayServ to reflect the pensionable OT earnings limit for 2019 of … Questions regarding this bulletin may be directed to the Payroll Retirement mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1709-tier-6-pensionable-overtime-earnings-limit-calendar-year-2019-employeesSlingerlands Fire District – Professional Services (2014M-250)
… was to review whether the District obtained professional services in accordance with its purchasing policy for the … did not obtain quotes or proposals for most professional services during the audit period. Key Recommendation Revise … the procurement policy to clearly define the professional services procurement requirements and require written …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/07/slingerlands-fire-district-professional-services-2014m-250Moriah Central School District – Internal Controls Over Leave Accruals (2014M-84)
… District had established effective internal controls over leave accruals for the period of July 1, 2012 through January … adopt comprehensive written policies and procedures for leave accruals. District officials do not review leave accrual balances to ensure the accuracy of the leave …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/moriah-central-school-district-internal-controls-over-leave-accrualsCentral Valley School District – Claims Audit (2015M-129)
… our audit was to review the District’s financial condition for the period July 1, 2013 through November 30, 2014. … has approximately 2,400 students. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $45 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/central-valley-school-district-claims-audit-2015m-129Garden City Union Free School District – Overtime (2016M-382)
… of our audit was to examine the District’s use of overtime for the period July 1, 2014 through April 30, 2016. … by an elected five-member Board of Education. Expenditures for the 2015-16 fiscal year were approximately $103.3 … request form and that addresses the approval of overtime for emergencies or unforeseen circumstances. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/garden-city-union-free-school-district-overtime-2016m-382Otego-Unadilla Central School District - School District Website (S9-19-26)
… take corrective action. Appendix C includes our comment on an issue District officials raised in their response. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/otego-unadilla-central-school-district-school-district-website-s9-19-26State Comptroller DiNapoli Releases School Audits
… authorization. Of 134 software applications reviewed, only three (2%) were listed on the district’s software …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-school-auditsSex Offender Registration (2014-MS-2)
… , Saratoga [pdf] , St. Lawrence [pdf] , Steuben [pdf] and Warren [pdf] counties; city police departments in Buffalo … Ontario, Rochester, Saratoga, St. Lawrence, Steuben and Warren) did not always act on DCJS photograph notifications … However, Cayuga, Oneida, St. Lawrence, Steuben and Warren did not process the forms for 15 offenders who were …
https://www.osc.ny.gov/local-government/audits/city/2014/09/17/sex-offender-registration-2014-ms-2