Search
State Comptroller DiNapoli Releases Local Government Audits
… New York State Comptroller Thomas P. DiNapoli announced the following local government audits have been completed. … and deposited intact but were not always remitted to the appropriate parties in a timely manner. Town of Howard – Fund Balance Management (Steuben County) The board’s management of fund balance was not effective. As …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-local-government-auditsHewlett Bay Fire District
… Purpose of Audit The purpose of our audit was to assess the District’s procedures for procuring professional services … and internal controls over information technology for the period January 1, 2013 through February 28, 2014. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/hewlett-bay-fire-districtTown of Alexandria - Justice Court Time and Attendance and Court Operations (2017M-284)
… Consult with legal counsel and take appropriate action to recover any wages paid for time not worked. Adopt policies … Town officials agreed with our recommendations and plan to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/10/23/town-alexandria-justice-court-time-and-attendance-and-court-operationsOppenheim-Ephratah-St. Johnsville Central School District – Financial Management and Fuel Inventory (2017M-240)
… Johnsville Central School District is located in the towns of Oppenheim, Ephratah, Johnstown and Stratford in Fulton County, the Town of Manheim in Herkimer County and … are reasonable. Reduce unrestricted fund balance to an amount permitted by law. The Transportation Supervisor should …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/oppenheim-ephratah-st-johnsville-central-school-district-financialOverview – Police and Fire Plan
… but is not limited to, the following types of payments. In some cases, certain restrictions may apply. Regular salary; Overtime earned in the period used in the FAS;* Holiday pay; Noncompensatory overtime earned for …
https://www.osc.ny.gov/retirement/publications/1512/overviewOverview – Non-Contributory Plan with Guaranteed Benefits
… 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 overtime earned for …
https://www.osc.ny.gov/retirement/publications/1513/overviewOverview – Basic Plan with Increased-Take-Home-Pay (ITHP)
… but is not limited to, the following types of payments. In some cases, certain restrictions may apply. Regular salary; Overtime earned in the period used in the FAS;* Holiday pay; Noncompensatory overtime earned for …
https://www.osc.ny.gov/retirement/publications/1511/overviewMechanicville City School District – Financial Condition (2017M-93)
… The Mechanicville City School District is located in the City of Mechanicville and part of the Towns of Stillwater and Halfmoon in Saratoga County and the Town of Schaghticoke in Rensselaer … multiyear financial and capital plans. Ensure that the amount of fund balance is in compliance with statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/mechanicville-city-school-district-financial-condition-2017m-93CUNY Bulletin No. CU-247
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee … Questions regarding this bulletin may be directed to the University Manager of Payroll Systems and Operations …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-247-city-employees-union-local-237-dues-and-agency-shop-feeCity of Utica – Parking Violation Enforcement and Collection (2015M-219)
… April 30, 2015. Background The City of Utica is located in Oneida County and has a population of approximately … have not effectively segregated parking violation duties in the Department or implemented compensating controls such …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/city-utica-parking-violation-enforcement-and-collection-2015m-219CUNY Bulletin No. CU-220
… To explain Agency procedures for processing payment of the Nurses’ Health Specialty Differential. Affected Employees Employees in the following titles: Staff Nurse Staff Nurse (hourly) Nurse Practitioner Background The annual payment of the Nurses’ Health Specialty …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-220-payment-nurses-health-specialty-differentialOlean City School District – Financial Management (2016M-210)
… policy or plan for establishing, funding and using reserve funds. … Olean City School District Financial Management …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/olean-city-school-district-financial-management-2016m-210Overview – Career Plan
… earned for each year in the FAS period;* and Longevity payment (maximum of one per FAS year), if earned in the years … pay; Payments made in anticipation of retirement; Lump sum payment for deferred compensation; and Any payments made for …
https://www.osc.ny.gov/retirement/publications/1642/overviewOverview – New Career Plan
… but is not limited to, the following types of payments. In some cases, certain restrictions may apply. Regular salary; Overtime earned in the period used in the FAS;* Holiday pay; Noncompensatory overtime earned for …
https://www.osc.ny.gov/retirement/publications/1515/overviewBuffalo Collegiate Charter School – Credit Cards (2022M-69)
… was not available for 66 charges totaling $23,376. The need or purpose was not documented for 72 charges totaling $50,989. The Board Treasurer (Treasurer) did not adequately review credit card charges in a timely manner. The Treasurer reviewed credit card charges an average of 108 …
https://www.osc.ny.gov/local-government/audits/charter-school/2022/07/15/buffalo-collegiate-charter-school-credit-cards-2022m-69Village of Savona – Board Oversight (2015M-328)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of Village activities for … or engage the services of an independent public accountant to conduct the audit. … Village of Savona Board Oversight …
https://www.osc.ny.gov/local-government/audits/village/2016/10/21/village-savona-board-oversight-2015m-328Town of Palermo – Procurement and Fuel Inventory (2020M-100)
… report - pdf] Audit Objective Determine whether Town of Palermo (Town) officials used competitive methods when … not compared to contract terms. Were not familiar with all of the Town’s procurement policy requirements and have not … with contract pricing. Periodically reconcile gallons of fuel on hand to records showing the beginning inventory …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-palermo-procurement-and-fuel-inventory-2020m-100Town of Byron – Procurement (2024M-11)
… report – pdf] Audit Objective Determine whether the Town of Byron (Town) officials complied with New York State … corrective action. … Determine whether the Town of Byron Town officials complied with New York State General …
https://www.osc.ny.gov/local-government/audits/town/2024/05/24/town-byron-procurement-2024m-11East Meadow Union Free School – Overtime (2022M-118)
… employees were paid $194,514 for overtime worked up to 20 days without supervisory approval. District officials … also increase the amount owed by the District annually to the State, for its share of the cost of the employees’ …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/east-meadow-union-free-school-overtime-2022m-118Chappaqua Central School District - Fixed Assets (2022M-186)
… officials did not properly monitor and account for the fixed assets that we tested. Officials maintained … did not perform a physical inventory count since 2018. Of the 164 assets reviewed, 148 assets totaling $220,708 were not recorded on the District’soriginal asset list. 18 assets totaling $25,022 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/chappaqua-central-school-district-fixed-assets-2022m-186