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Town of West Seneca - Capital Project Management (2019M-195)
… agreed with our recommendations and indicated they planned to take corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2020/03/06/town-west-seneca-capital-project-management-2019m-195Village of Sackets Harbor – Budgeting and Financial Management (2020M-28)
… and sewer funds exceeded actual expenditures by a total of $4.9 million (a 39 percent budget variance). Officials also appropriated $3.6 million of fund balance during this period that was not needed to … our comments on issues raised in the Village’s response letter. …
https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-sackets-harbor-budgeting-and-financial-management-2020m-28Westmere Fire District – Internal Controls Over Financial Operations (2014M-12)
… 31, 2013. Background The Westmere Fire District is located in Albany County and is governed by the Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/18/westmere-fire-district-internal-controls-over-financial-operations-2014m-12Your Membership Tier – Special 20- and 25-Year Plans
… When you join PFRS, you are assigned a tier based on your date of membership. You are in: If you joined: Tier 1 Before July 31, 1973 Tier 2 July 31, 1973, through June 30, 2009 Tier 3 July 1, … Special 20 and 25Year Plan information for PFRS Tier 2 3 Article 11 5 and 6 members under Sections 384 384d …
https://www.osc.ny.gov/retirement/publications/1517/your-membership-tierPayServ
… New York State Payroll Services PayServ …
https://www.osc.ny.gov/state-agencies/payroll/job-aids/payservState Comptroller DiNapoli Releases School District Audit
… policy. District officials should solicit interest rate quotes to maximize interest earnings and prepare monthly cash flow forecasts. Find out how your government …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-school-district-auditRochester Career Mentoring Charter School – Procurement (2016M-406)
… period July 1, 2014 through July 29, 2016. Background The Rochester Career Mentoring Charter School, which is located in the City of Rochester in Monroe County, is a public school financed by … Rochester Career Mentoring Charter School Procurement 2016M406 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/rochester-career-mentoring-charter-school-procurement-2016m-406Lyme Central School District – Financial Condition (2016M-383)
… our audit was to assess the District’s financial condition for the period July 1, 2014 through May 31, 2016. Background … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $8 million. … Key Findings The Board overestimated appropriations for 2014-15 and 2015-16 by an average of $1 million. District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/lyme-central-school-district-financial-condition-2016m-383Ellenville Central School District – Financial Condition (2015M-330)
… The Ellenville Central School District is located in the Towns of Wawarsing and Rochester in Ulster County and the Town of Mamakating in Sullivan County. The District, which operates three …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/ellenville-central-school-district-financial-condition-2015m-330Utica Academy of Science Charter School – Purchasing (2015M-71)
… July 1, 2013 through September 30, 2014. Background The Utica Academy of Science Charter School is a public school, located in the City of Utica, Oneida County, that is not under the control of the … Utica Academy of Science Charter School Purchasing 2015M71 …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/06/26/utica-academy-science-charter-school-purchasing-2015m-71University Preparatory Charter School for Young Men – Student Enrollment and Billing (2013M-292)
… verify students’ residences and require new proof of residence when a student moves. Periodically update changes …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/24/university-preparatory-charter-school-young-men-student-enrollment-andSpencer-Van Etten Central School District – Financial Condition (2014M-233)
… Barton and Tioga in Tioga County; and the Towns of Danby and Newfield in Tompkins County. The District, which is …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/24/spencer-van-etten-central-school-district-financial-condition-2014m-233Greenlawn Water District – Accounting Records (2015M-231)
… audit was to examine the District’s accounting records and reports for the period January 1, 2014 through February 28, … Business Manager did not provide the Board with adequate monthly financial reports. Key Recommendations Maintain the … account clerks’ duties. Prepare and provide the Board with monthly financial reports that compare actual revenues and …
https://www.osc.ny.gov/local-government/audits/district/2015/12/18/greenlawn-water-district-accounting-records-2015m-231Village of Nelliston – Department of Public Works Payroll (2015M-104)
… of our audit was to examine the Village’s Department of Public Works (DPW) employee leave accruals and maintenance of … Village of Nelliston Department of Public Works Payroll 2015M104 …
https://www.osc.ny.gov/local-government/audits/village/2015/08/21/village-nelliston-department-public-works-payroll-2015m-104Your Home Public Library – Financial Management (2016M-228)
… June 1, 2013 through April 13, 2016. Background Your Home Public Library is located in the Village of Johnson … Your Home Public Library Financial Management 2016M228 …
https://www.osc.ny.gov/local-government/audits/library/2016/10/14/your-home-public-library-financial-management-2016m-228Village of Castile – Water Billing for Letchworth State Park (2021M-1)
… Recreation, and Historic Preservation (State Parks) for water usage for Letchworth State Park (the Park). Key … Village officials did not accurately bill State Parks for water usage. Village officials: Were using incorrect water usage overage rates since June 2017. As a result, they …
https://www.osc.ny.gov/local-government/audits/village/2021/05/28/village-castile-water-billing-letchworth-state-park-2021m-1Village of Sherman – Treasurer’s Cash Receipts (2019M-39)
… - pdf] Audit Objective Determine whether the Village of Sherman (Village) Treasurer recorded and deposited all … process. The Board did not provide adequate oversight of the Treasurer and did not annually audit the former … Determine whether the Village of Sherman Village Treasurer recorded and deposited all …
https://www.osc.ny.gov/local-government/audits/village/2022/04/22/village-sherman-treasurers-cash-receipts-2019m-39Maine-Endwell Central School District - Leave Records (2019M-40)
… always deducted from the leave accrual records. Our tests of 69 employees found 12 days, valued at $3,700, which were … submitted a leave request form or ensure the legitimacy of leave taken. The District may have paid as much as $14,200 for the cost of substitute employees for unsupported and potentially …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/maine-endwell-central-school-district-leave-records-2019m-40Village of Schoharie - Board Oversight (2018M-184)
… records. Monitor and enforce policies governing comp time leave accrual that address the accrual, use and payout of comp time. Except as specified in …
https://www.osc.ny.gov/local-government/audits/village/2018/12/21/village-schoharie-board-oversight-2018m-184Town of Mooers - Highway Asset Accountability (2020M-35)
… for Highway Department (Department) assets. Key Findings The Highway Superintendent did not maintain a complete and … which resulted in 9,216 gallons of unrecorded fuel used at the highway facility, valued at $20,576. The Mooers Volunteer Fire Department (VFD) was not billed for …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-highway-asset-accountability-2020m-35