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Hoosic Valley Central School District – Financial Management (2014M-6)
… Purpose of Audit The purpose of our audit was to review the District’s financial operations for the period … included overestimated appropriations. The Board failed to fund and use reserves in accordance with General Municipal … are maintained in accordance with applicable laws. Develop a multiyear financial plan that addresses the use of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/hoosic-valley-central-school-district-financial-management-2014m-6Rockville Centre Housing Authority – Claims Auditing and Cash Receipts (2017M-57)
… 1, 2015 through October 31, 2016. Background The Rockville Centre Housing Authority is located in the Village of Rockville Centre in Nassau County. The Authority, which was established … Rockville Centre Housing Authority Claims Auditing and Cash Receipts …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/06/30/rockville-centre-housing-authority-claims-auditing-and-cash-receiptsTown of Mentz – Board Oversight (2016M-403)
… September 6, 2016. Background The Town of Mentz is located in the central part of Cayuga County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-mentz-board-oversight-2016m-403Village of Clinton – Financial Management (2014M-316)
… Village of Clinton Financial Management 2014M316 …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-clinton-financial-management-2014m-316Overview – Career Plan
… but is not limited to, the following types of payments. In some cases, certain restrictions may apply. Regular salary; Overtime, if earned in the period used in the FAS;* Holiday pay; Noncompensatory … your FAS calculation: Unused sick leave; Payments made as a result of working your vacation; Any form of termination …
https://www.osc.ny.gov/retirement/publications/1642/overviewOverview – New Career Plan
… calculation of your FAS can include, but is not limited to, the following types of payments. In some cases, certain … amount of overtime and noncompensatory overtime is limited to 15 percent of your salary. …
https://www.osc.ny.gov/retirement/publications/1515/overviewOverview – Non-Contributory Plan with Guaranteed Benefits
… calculation of your FAS can include, but is not limited to, the following types of payments. In some cases, certain … amount of overtime and noncompensatory overtime is limited to 15 percent of your salary. …
https://www.osc.ny.gov/retirement/publications/1513/overviewOverview – Basic Plan with Increased-Take-Home-Pay (ITHP)
… calculation of your FAS can include, but is not limited to, the following types of payments. In some cases, certain … amount of overtime and noncompensatory overtime is limited to 15 percent of your salary. …
https://www.osc.ny.gov/retirement/publications/1511/overviewOverview – Police and Fire Plan
… calculation of your FAS can include, but is not limited to, the following types of payments. In some cases, certain … amount of overtime and noncompensatory overtime is limited to 15 percent of your salary. …
https://www.osc.ny.gov/retirement/publications/1512/overviewDiNapoli: State Pension Fund Valued at $274.6 Billion at End of Second Quarter
… returned an estimated 4.15%. “While investors continue to face uncertainty, steady economic growth has continued … by the Fund in 2009 as part of his on-going efforts to increase accountability and transparency. …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-state-pension-fund-valued-274-point-6-billion-end-second-quarterState Comptroller DiNapoli Releases Local Government Audits
… New York State Comptroller Thomas P. DiNapoli announced the following local government audits have been completed. Town of Amity – … New York State Comptroller Thomas P DiNapoli announced the following local government audits have been completed …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-local-government-auditsBoquet Valley Central School District – Procurement (2021M-132)
… School District (District) officials procured goods and services in accordance with the Board of Education’s (Board) … District officials did not always procure goods and services in accordance with Board policies and applicable … did not obtain verbal or written quotes. All professional services in accordance with the purchasing policies. We …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/boquet-valley-central-school-district-procurement-2021m-132Wayne Central School District – Property Disposal (2021M-161)
… and indicated they would take corrective action. 1 Wayne CSD – Financial Management and Property Purchase and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/wayne-central-school-district-property-disposal-2021m-161Town of Coventry - Town Clerk/Tax Collector (2021M-180)
… fees collected ($1,075) were not remitted or refunded to the appropriate parties. The Board did not conduct the … Remit real property tax collections and Clerk fees to the appropriate recipients within the required timeframes. …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-coventry-town-clerktax-collector-2021m-180Buffalo Collegiate Charter School – Credit Cards (2022M-69)
… card charges over $2,500 in our audit period totaling $70,337 and found no evidence that the Treasurer pre-approved …
https://www.osc.ny.gov/local-government/audits/charter-school/2022/07/15/buffalo-collegiate-charter-school-credit-cards-2022m-69Westhampton Beach Union Free School District – Extra-Classroom Activity Funds (2021M-9)
… clubs properly accounted for, supported, deposited and used extra-classroom activity (ECA) funds. Key Findings … we could not determine whether all funds received and disbursed were properly accounted for. Deposits were not … deposit forms or accurately completed bank deposit slips and activity logs. Of the collections we reviewed, $82,592 …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/westhampton-beach-union-free-school-district-extra-classroom-activityTiconderoga Joint Town/Village Fire District – Board Oversight (2023M-182)
… required annual audits were completed and annual update documents (AUD) were filed in a timely manner.(Starting in 2023, the AUD is referred to as the Annual Financial Report … was completed 1,045 days late and as of October 31, 2023, audits for 2019 through 2022 were not completed and …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/04/19/ticonderoga-joint-townvillage-fire-district-board-oversight-2023m-182Town of Alexandria - Justice Court Time and Attendance and Court Operations (2017M-284)
… Determine whether the Court Clerk (Clerk) reported hours on her Town of Alexandria (Town) time sheets that coincided with hours worked at other municipalities. Determine if Justice … of supervisory review and approval. The Clerk reported 405 hours on her Town time sheets totaling $5,868 that coincided …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/10/23/town-alexandria-justice-court-time-and-attendance-and-court-operationsTown of Palermo – Procurement and Fuel Inventory (2020M-100)
… pricing. Periodically reconcile gallons of fuel on hand to records showing the beginning inventory and gallons delivered, dispensed and on hand. Town officials agreed with our findings and indicated …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-palermo-procurement-and-fuel-inventory-2020m-100Village of Earlville – Collections (2024M-128)
… reviewed, nine collections totaling $77,705 did not have a receipt date documented in the records. Therefore, we could … requires collections to be deposited within 10 days of receipt. Without detailed receipt records and timely deposits, the Village has an …
https://www.osc.ny.gov/local-government/audits/village/2025/01/10/village-earlville-collections-2024m-128