Search
Town of Waterford – Claims Auditing (2016M-154)
… The Town of Waterford is located in Saratoga County and has a population of approximately 8,400. The Town is … The Board adequately audits claims prior to payment and ensures the claims are supported by adequate documentation and are for legitimate Town purposes. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2016/06/17/town-waterford-claims-auditing-2016m-154Oversight of Public Water Systems (2017-S-45) - Supplemental Maps of Unregulated Contaminants
… showing the proportion of selected contaminants. Albany and Saratoga counties Erie County Nassau and Suffolk counties Onondaga Count y Orange, Rockland, and Westchester counties Click on each contaminant to view …
https://www.osc.ny.gov/state-agencies/audits/oversight-public-water-systems-2017-s-45-supplemental-maps-unregulated-contaminantsOperational Advisory No. 15
… regarding Cash Advances. Chapter VII – State Revenues and Appropriated Loan Receivables Section 10 – Cash Advances A – Cash Advance Overview B – Establishing and Increasing a Cash Advance C – Reducing a Cash Advance D – … – Cash Advance Reconciliations G – Cash Advance Shortages and Overages H – Cash Advance Rollover I – Annual …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/15-gfo-update-cash-advancesEnding Your Membership – Police and Fire Plan
… If you do not have at least five years of credited service and seven years have elapsed since you last worked in public … 1 If you are not vested, leave public employment and voluntarily withdraw your membership ; If you transfer … with an employer that participates in the New York State and Local Retirement System. 1 Updated 10/22 …
https://www.osc.ny.gov/retirement/publications/1512/ending-your-membershipBeekmantown Central School District – Payroll (2017M-26)
… whether the District accurately paid employees' salaries and wages for the period July 1, 2015 through November 30, … is located in the Towns of Altona, Beekmantown, Chazy and Plattsburgh in Clinton County. The District is governed … District officials accurately paid employees’ salaries and wages. Key Recommendations There were no recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/14/beekmantown-central-school-district-payroll-2017m-26Pittsford Central School District – Payroll (2021M-129)
… manner. Payroll process inefficiencies were identified and corrected. Key Recommendations Certify payrolls prior to the distribution of paychecks and processing of direct deposits. Routinely review the … District officials agreed with our recommendations and indicated they have initiated or planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/pittsford-central-school-district-payroll-2021m-129Accounts Payable Advisory No. 48
… of the State Comptroller (OSC) has updated the policy and procedures regarding standards for entering vendor name … (SFS). The use of a standard format results in time saving and processing efficiencies for the State. Also, in the event … increases the likelihood of locating claimants’ property and expedites the claim process. See the Guide to Financial …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/48-paying-single-payment-vendorCounty of Ulster – Property Tax Exemptions (2016M-333)
… Ulster County is composed of 20 towns, three villages and one city and has a population of approximately 182,000. The County is … of property, correcting property tax exemption errors and inputting tax exemption income limits were effective. Key …
https://www.osc.ny.gov/local-government/audits/county/2016/12/02/county-ulster-property-tax-exemptions-2016m-333Village of Lisle - Board Oversight (2018M-124)
… whether the Board ensured that receipts were deposited and disbursements were for proper Village purposes. Key … provide adequate oversight of the Clerk-Treasurer’s duties and did not provide for an annual audit of the … rates. Village officials agreed with our recommendations and indicated they planned to take corrective action. … …
https://www.osc.ny.gov/local-government/audits/village/2018/09/21/village-lisle-board-oversight-2018m-124DiNapoli Statement on Greenville Arrest for Alleged Theft of Taxpayer Funded Resources
… discovered following an investigation by DiNapoli’s office and the New York State Police. "Mr. Williams allegedly abused … use, fuel that was meant for official public business and paid for by taxpayers," DiNapoli said. "Thanks to my … Mr. Williams' alleged acts have been brought to light and he will be held accountable." … New York State …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-statement-greenville-arrest-alleged-theft-taxpayer-funded-resourcesIslip Union Free School District – Payroll (2017M-291)
… whether District officials paid employee salaries and wages accurately for the period July 1, 2016 through July … with officials, District officials accurately calculated and paid gross salaries and wages. Key Recommendations There were no written …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/islip-union-free-school-district-payroll-2017m-291Warrensburg Central School District - Financial Condition Management (2017M-265)
… officials annually overestimated appropriations from 2014-15 through 2016-17 and it appears they did so again in 2017-18. Unrestricted fund balance ranged between 7.6 and 14.4 percent of ensuing years’ appropriations, exceeding …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/warrensburg-central-school-district-financial-condition-management-2017mCity of Poughkeepsie – Audit Follow-Up (2013M-30-F)
… The City of Poughkeepsie is located in Dutchess County and has approximately 33,000 residents. The City is governed by an elected Mayor and an eight member elected Common Council. Results of Review … were fully implemented, three were partially implemented and one was not implemented. … City of Poughkeepsie Audit …
https://www.osc.ny.gov/local-government/audits/city/2015/05/01/city-poughkeepsie-audit-follow-2013m-30-fRye Neck Union Free School District – Health Insurance Cost Savings (2022M-164)
… Total savings could range between approximately $130,000 and $190,000 annually if the District offered family plan coverage buyouts of $4,500 or $6,000 and individual plan coverage buyouts of $2,000 or $2,500. Key … officials generally agreed with our recommendation and indicated they will consider our recommendation. … audit …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/rye-neck-union-free-school-district-health-insurance-cost-savings-2022mAlbany City School District – Payroll (2017M-97)
… of our audit was to determine whether employee salaries and wages were accurately paid for the period July 1, 2015 … District officials, the District accurately calculated and paid gross salaries and wages. Key Recommendation There were no written …
https://www.osc.ny.gov/local-government/audits/school-district/2017/08/18/albany-city-school-district-payroll-2017m-97Town of Kingsbury – Water Fees (2016M-400)
… of our audit was to review the Town’s process for billing and collecting water fees for the period January 1, 2015 … The Town of Kingsbury is located in Washington County and has a population of approximately 12,700. The Town is … ensured that the Town properly bills, collects, records and deposits water fees. Key Recommendations There are no …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kingsbury-water-fees-2016m-400XIII.10.C Refunds Owed to the State by an Employee – XIII. Employee Expense Reimbursement
… Refunds to an Agency Sole Custody Account Process and Document Preparation: If an employee was issued a check … documentation to support the advance to the employee and must make that available to the Office of the State … the submission of the expense report for the fund advanced and the business purpose for which the fund was advanced. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10c-refunds-owed-state-employeeVillage of Red Hook - Clerk-Treasurer's Duties (2019M-101)
… by the Treasurer. Key Recommendation Consider creating and designating both a Treasurer and a Clerk position as Village employees to ensure that the … officials disagreed with certain aspects of our findings and recommendation, but indicated they have initiated …
https://www.osc.ny.gov/local-government/audits/village/2019/10/11/village-red-hook-clerk-treasurers-duties-2019m-101Croton-Harmon Union Free School District - Professional Services (2019M-51)
… District officials did not: Use competitive methods to select seven of 25 professional service providers who were … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine if District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/croton-harmon-union-free-school-district-professional-services-2019m-51West Seneca Fire District #3 - Capital Reserves (2019M-248)
… Recommendations Ensure budgets include the planned funding and use of reserves. Ensure reserve expenditures comply with … District officials generally agreed with our findings and recommendations and indicated they plan to take corrective action. … …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/03/20/west-seneca-fire-district-3-capital-reserves-2019m-248