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Ridge Fire District – Board Oversight of Treasurer’s Fiscal Duties (2021M-165)
… why the bank balances presented on the Treasurer’s reports for three consecutive months contained discrepancies totaling …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/01/21/ridge-fire-district-board-oversight-treasurers-fiscal-duties-2021m-165Town of Varick – Water and Sewer Operations (2021M-46)
… complete report - pdf ] Audit Objective Determine whether Town of Varick (Town) officials effectively managed the water and …
https://www.osc.ny.gov/local-government/audits/town/2022/02/04/town-varick-water-and-sewer-operations-2021m-46Beaver River Central School District – Collection of Real Property Taxes and Retiree Health Insurance Contributions (2021M-123)
… account clerk/tax collector (clerk) who is responsible for receiving, recording, depositing and reporting all money collected for real property taxes and retiree health insurance …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/beaver-river-central-school-district-collection-real-property-taxes-andTown of Greene – Justice Court Operations (2021M-95)
… of Greene (Town) Justice Court (Court) properly accounted for, deposited, disbursed and reported fines and fees. Key … Findings The Town Justices (Justices) properly accounted for, reported and disbursed the fines and fees that we … Town of Greene Town Justice Court Court properly accounted for deposited disbursed and reported fines and fees …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/10/town-greene-justice-court-operations-2021m-95Village of Red Hook – Information Technology (2020M-89)
… were unaware that employees were accessing websites for nonbusiness purposes because they did not routinely … with IT security awareness training. Develop procedures for monitoring Internet usage and negotiate a formal contract …
https://www.osc.ny.gov/local-government/audits/village/2021/02/12/village-red-hook-information-technology-2020m-89City of Niagara Falls – Financial Condition (2017M-170)
… of our audit was to review the City’s financial condition for the period January 1, 2015 through June 30, 2017. … of five elected members, has legislative responsibility for the City’s operations, and the Mayor, along with the City Administrator and department heads, is responsible for managing City operations. The City’s adopted general fund …
https://www.osc.ny.gov/local-government/audits/city/2017/09/15/city-niagara-falls-financial-condition-2017m-170Stafford Fire Department, Inc. - Financial Management (2023M-110)
… Board did not: Include revenue estimates in the budgets for 2021, 2022 and 2023. Develop realistic budgets, as … or capital plan to help guide budget development and save for capital asset and equipment purchases. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/08/stafford-fire-department-inc-financial-management-2023m-110Dolgeville Central School District – System Access Controls (2016M-265)
… over personal, private and sensitive information in the District’s financial system and student information system for the period July 1, 2014 through April 15, 2016. Background The Dolgeville Central School District is located in the Towns of Fairfield, Manheim …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/dolgeville-central-school-district-system-access-controls-2016m-265Randolph Central School District – Financial Management (2014M-20)
… audit was to evaluate the District’s financial operations for the period of July 1, 2008 through December 13, 2013. … with approximately 970 students. Budgeted appropriations for the 2013-14 fiscal year total approximately $18.7 … consistently overestimated budgeted appropriations for fiscal years 2008-09 through 2012-13 by more than $6.7 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/randolph-central-school-district-financial-management-2014m-20Town of Lake Luzerne – Procurement (2022M-95)
… cannot ensure officials are procuring goods and services in the most prudent and economical manner. As a result, the …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-procurement-2022m-95Harford Fire District – Records and Reports (2016M-170)
… and separate from the Town of Harford and Cortland County in which it is located. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/08/harford-fire-district-records-and-reports-2016m-170IX.2.A Acronyms – IX. Federal Grants
… Assistance or CFDA) ASAP Automated Standard Application for Payments CCR Central Contractor Registration CFDA Catalog … DUNS Data Universal Numbering System Identification Number for Grantees and Payees ED Department of Education EFT … (Federal) PMS Payment Management System (HHS) SAM System for Award Management SCAP Statewide Cost Allocation Plan TSA …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix2a-acronymsNY Full-Time Equivalent Employees Dashboard
… The Office of the New York State Comptroller processes pay for employees of the State of New York. This dashboard … employees are counted based on the number of hours worked. For example, one full-time position is equal to one FTE; two … that affected the number of FTEs. See data download for more information. … NY FullTime Equivalent Employees …
https://www.osc.ny.gov/ny-full-time-equivalent-employees-dashboardIntegrity
… Activities Procurement Lobbying Law … Online resources for state agencies researching the integrity of a propsective …
https://www.osc.ny.gov/state-vendors/vendrep/integrityHawthorne Cedar Knolls Union Free School District – Internal Controls Over Wire Transfers (2016M-183)
… controls over the District’s wire transfer process for the period July 1, 2014 through March 21, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled $22 million. Key Findings … District officials have not developed written procedures for wire transfers; there is also a lack of segregation of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hawthorne-cedar-knolls-union-free-school-district-internal-controls-overOverview – Special 20- and 25-Year Plans
… made in anticipation of retirement; and Any payments made for time not worked. * Note: Legislation changed the FAE calculation for Tier 6 members. For members who retired before April 1, 2024, your FAE was …
https://www.osc.ny.gov/retirement/publications/1517/final-average-earnings/overviewLyons Central School District – Payroll 2022M-71
… or collective bargaining agreements (CBAs), resulting in one employee receiving additional compensation of $4,940 … being underpaid $731. Leave time was not always accrued in accordance with employment contract (contract) or CBA provisions, which resulted in one employee accruing two additional sick days and one …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/lyons-central-school-district-payroll-2022m-71Town of Stanford – Former Comptroller’s Records and Reports (2022M-33)
… the financial recordkeeping and reporting duties required of this position. Key Findings The Comptroller did not … the financial recordkeeping and reporting duties required of this position. We identified the following inaccuracies: … general fund and paid from the general fund bank account of which $214,871 were highway fund expenditures. $1,441,751 …
https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-stanford-former-comptrollers-records-and-reports-2022m-33Islip Fire District – Disbursements (2020M-9)
… in compliance with New York State General Municipal Law and the District’s policies. Key Findings The Board: Made an … paid for medical expenditures. Ensure all gas and general credit card charges are sufficiently supported with itemized receipts before audit and approval for payment. Ensure that conference and travel …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-disbursements-2020m-9Town of Decatur – Disbursement Oversight and Accounting Records and Reports (2020M-87)
… report - pdf ] Audit Objective Determine whether the Town of Decatur (Town) Board (Board) provided adequate oversight of the disbursement process. Determine whether the Town … Key Findings The Board did not provide adequate oversight of the disbursement process and the Supervisor did not …
https://www.osc.ny.gov/local-government/audits/town/2020/11/06/town-decatur-disbursement-oversight-and-accounting-records-and-reports-2020m-87